Civic Intelligence

The Dayton Firemens Relief Association

990 • Fiscal year 2015 • EIN 41-1412982

Jan 01, 2015 to Dec 31, 2015 • Filed on Jun 21, 2016

Organization ProfileN/A
PO Box 155Dayton, MN 55327

(763) 242-7001

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

33rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2015 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

33rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2015 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2015

Net Margin

90th percentile

45%

Higher net margin than 90% of similar nonprofits.

2015 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

68th percentile

$360

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 0.9% of source-year revenue.

2015 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2015

Asset Growth

59th percentile

3.4%

Faster asset growth than 59% of similar nonprofits.

2015 filings • 501(c)4 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

12th percentile

-27%

Faster revenue growth than 12% of similar nonprofits.

2015 filings • 501(c)4 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets33rd percentile

Assets

Up

$576,039

Up $18,950 (+3.4%) from 2014

Net Assets

Up

$576,039

Up $18,950 (+3.4%) from 2014

Liabilities

Flat

$0

Flat from 2014

Revenue And Expenses
Liabilities / Revenue33rd percentileNet Margin90th percentile

Revenue

Down

$38,571

Down $13,911 (-27%) from 2014

Expenses

Down

$21,312

Down $113,750 (-84%) from 2014

Net Income

Up

$17,259

Up $99,839 (+121%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth59th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$800K$600K$400K$200K$0Assets 2011: $548,894Liabilities 2011: $3,217Net Assets 2011: $545,6772011Assets 2012: $516,739Liabilities 2012: $0Net Assets 2012: $516,7392012Assets 2013: $612,297Liabilities 2013: $0Net Assets 2013: $612,2972013Assets 2014: $557,089Liabilities 2014: $0Net Assets 2014: $557,0892014Assets 2015: $576,039Liabilities 2015: $0Net Assets 2015: $576,0392015Assets 2016: $554,879Liabilities 2016: $4,583Net Assets 2016: $550,2962016Assets 2017: $625,032Liabilities 2017: $0Net Assets 2017: $625,0322017Assets 2018: $528,636Liabilities 2018: $0Net Assets 2018: $528,6362018Assets 2019: $414,321Liabilities 2019: $4,978Net Assets 2019: $409,3432019Assets 2020: $447,694Liabilities 2020: $0Net Assets 2020: $447,6942020Assets 2021: $559,836Liabilities 2021: $0Net Assets 2021: $559,8362021Assets 2022: $436,738Liabilities 2022: $1,000Net Assets 2022: $435,7382022Assets 2023: $616,156Liabilities 2023: $0Net Assets 2023: $616,1562023Assets 2024: $729,282Liabilities 2024: $2,029Net Assets 2024: $727,2532024

Highlighted filing

2015

Assets$576,039
Liabilities$0
Net Assets$576,039
Open 2015 Filing

Operations Trend

Revenue Growth12th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KRevenue 2011: $76,617Expenses 2011: $135,441Net Income 2011: -$58,8242011Expenses 2012: $101,6452012Revenue 2013: $47,042Expenses 2013: $23,952Net Income 2013: $23,0902013Revenue 2014: $52,482Expenses 2014: $135,062Net Income 2014: -$82,5802014Revenue 2015: $38,571Expenses 2015: $21,312Net Income 2015: $17,2592015Revenue 2016: $40,337Expenses 2016: $102,686Net Income 2016: -$62,3492016Revenue 2017: $69,579Expenses 2017: $65,689Net Income 2017: $3,8902017Revenue 2018: $110,159Expenses 2018: $159,049Net Income 2018: -$48,8902018Revenue 2019: $186,032Expenses 2019: $277,645Net Income 2019: -$91,6132019Revenue 2020: $87,955Expenses 2020: $104,016Net Income 2020: -$16,0612020Revenue 2021: $83,448Expenses 2021: $40,478Net Income 2021: $42,9702021Revenue 2022: $76,297Expenses 2022: $126,307Net Income 2022: -$50,0102022Revenue 2023: $419,323Expenses 2023: $18,677Net Income 2023: $400,6462023Revenue 2024: $120,205Expenses 2024: $10,555Net Income 2024: $109,6502024

Highlighted filing

2015

Revenue$38,571
Expenses$21,312
Net Income$17,259
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Jun 21, 2016
Return Version
2015v2.1
Gross Receipts
$45,645
Mission and Program Overview

Mission

SEE PART I, LINE 1

To provide retirement benefits to volunteer firefighters

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$408,520$410,211▲ $1,691
Cash and Non-Interest-Bearing Accounts$56,814$91,383▲ $34,569
Savings and Temporary Cash Investments$80,993$73,445▼ $7,548
Pledges and Grants Receivable$10,762$1,000▼ $9,762
Total Assets$557,089$576,039▲ $18,950
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Temporarily Rstr Net Assets$537,747$563,995▲ $26,248
Unrestricted Net Assets$19,342$12,044▼ $7,298
Total Net Assets Fund Balance$557,089$576,039▲ $18,950
Total Liabilities and Net Assets / Fund Balance$557,089$576,039▲ $18,950
Compensation and Service Providers
Top Officer Pay68th percentile

Employees

NameTitleBaseTotal
Jesse SillmanTreasurer$360$360
Tim LulloffSecretary$360$360

Board Members and Trustees

NameTitle
Kevin AstrupPresident
Al BlairVice President
Jason MickelsonEx-officio trustee
Sandra BordersEx-officio trustee
Tim GieseEx-officio trustee
Tim McneilEx-officio trustee
Jeff JohnsonTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$38,429
Program Service Revenue
$71
Investment Income
$0
Other Revenue
$71
All Other Contributions
$1,900
Change in Net Assets
$17,259

Audited Revenue Reconciliation

Revenue per Audited Statements
$38,571
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$8,765
Total Revenue per Audited Statements
$47,336
Total Revenue per Form 990
$38,571
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$17,280
Salaries, Compensation, and Employee Benefits$4,032
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Accounting$4,930--$4,930
Other Employee Benefits-$2,952-$2,952
Advertising-$2,506-$2,506
Current Officers, Directors, Trustees, and Key Employees$720--$720
Conferences and Meetings-$610-$610
Other Salaries and Wages$360--$360
Other Expenses-$303-$303
Office Expenses$25$27-$52
Total Functional Expenses$6,035$15,277$0$21,312

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$28,386
Expenses per Audited Statements$21,312
Total Expenses per Form 990$21,312
Expenses Not Reported on Form 990$7,074
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$7,145
Fundraising Direct Expenses$7,074
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 1

“Two board members were compensated as officers and were therefore not independent.”

Form 990, Part VI, Section A, line 6

“The organization is comprised of members of the volunteer fire department.”

Form 990, Part VI, Section A, line 7A

“The members elect the members of the governing body”

Form 990, Part VI, Section A, line 7B

“Decisions affecting investments, bylaws, etc are approved by the members.”

Form 990, Part VI, Section B, line 11

“The president and vice president receive a copy of the 990 for review and approve the 990 for signature and filing.”

Form 990, Part VI, Section B, line 12C

“The conflict of interest policy is reviewed annually by the Organization's board members for any necessary changes.”

Form 990, Part VI, Section C, line 19

“The organization's governing documents and financial statements are made available by request of the president, the vice president, the secretary, or the treasurer.”

Filing and Contact Details

Filer

Filer Name
Dayton Firemen's Relief Association
EIN
41-1412982
Phone
7632427001
Address
PO Box 155, Dayton, MN 55327

Signing Officer

Name
Kevin Astrup
Title
President
Phone
7632427001
Signed
2016-06-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kevin Astrup
Formed
1972
Legal Domicile
Mn
Voting Board Members
9
Independent Board Members
7
Employees
0
Volunteers
21

Preparer

Firm
Abdo Eick & Meyers LLP
Address
100 Warren St Ste 600, Mankato, MN 56001
Preparer
Thomas J Olinger CPA
Phone
5076252727
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The organization's board of trustees assumes the responsibility for oversight of the audit of its financial statements and the selection of the independent accountant.”

Financial Statement Notes

Part X, Line 2:

“Income taxes The Organization is a nonprofit organization described in Section 501(c) 4 of the Internal Revenue Code and is exempt from Federal and State income taxes. The Organization has analyzed filing positions with the Internal Revenue Service and the State of Minnesota. The Organization is subject to routine audits by these jurisdictions; however, the Organization is currently not under any audits for any tax periods. The Organization does not anticipate that any of its income tax filing positions would result in a material adverse effect on the Organizations financial condition, results of operations or cash flow. No liability has been recorded for uncertain tax positions. As allowed under accounting principles generally accepted in the United States of America, the Organization would accrue, if applicable, income tax related interest and penalties in income tax expense in the Organizations statement of revenues, expenditures and changes in fund balances. During the year ended December 31, 2015, the Organization did not recognize any interest or penalties. With few exceptions, the Organization is no longer subject to tax examinations by tax authorities for years before 2012.”

Part XI, Line 2D - Other Adjustments:

“Direct expense from fundraising netted from revenue 7,074.”

Part XII, Line 2D - Other Adjustments:

“Direct expense from fundraising netted from revenue 7,074.”

Raw XML Appendix364 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Income taxes The Organization is a nonprofit organization described in Section 501(c) 4 of the Internal Revenue Code and is exempt from Federal and State income taxes. The Organization has analyzed filing positions with the Internal Revenue Service and the State of Minnesota. The Organization is subject to routine audits by these jurisdictions; however, the Organization is currently not under any audits for any tax periods. The Organization does not anticipate that any of its income tax filing positions would result in a material adverse effect on the Organizations financial condition, results of operations or cash flow. No liability has been recorded for uncertain tax positions. As allowed under accounting principles generally accepted in the United States of America, the Organization would accrue, if applicable, income tax related interest and penalties in income tax expense in the Organizations statement of revenues, expenditures and changes in fund balances. During the year ended December 31, 2015, the Organization did not recognize any interest or penalties. With few exceptions, the Organization is no longer subject to tax examinations by tax authorities for years before 2012.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Direct expense from fundraising netted from revenue 7,074.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2Direct expense from fundraising netted from revenue 7,074.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XI, Line 2d - Other Adjustments:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Part XII, Line 2d - Other Adjustments:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt021312
IRS990ScheduleD/TotalRevenuePerForm990Amt038571
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt047336
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt028386
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Two board members were compensated as officers and were therefore not independent.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The organization is comprised of members of the volunteer fire department.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The members elect the members of the governing body
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Decisions affecting investments, bylaws, etc are approved by the members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The president and vice president receive a copy of the 990 for review and approve the 990 for signature and filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The conflict of interest policy is reviewed annually by the Organization's board members for any necessary changes.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6The organization's governing documents and financial statements are made available by request of the president, the vice president, the secretary, or the treasurer.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7The organization's board of trustees assumes the responsibility for oversight of the audit of its financial statements and the selection of the independent accountant.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section A, line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0537747
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0563995
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0557089
IRS990/TotalAssetsEOYAmt0576039
IRS990/TotalAssetsGrp/BOYAmt0557089
IRS990/TotalAssetsGrp/EOYAmt0576039
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt038429
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt015277
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt06035
IRS990/TotalFunctionalExpensesGrp/TotalAmt021312
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0557089
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0576039
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt06035
IRS990/TotalProgramServiceRevenueAmt071
IRS990/TotalReportableCompFromOrgAmt0720
IRS990/TotalRevenueGrp/ExclusionAmt071
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt071
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt038571
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt021
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0557089
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0576039
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt019342
IRS990/UnrestrictedNetAssetsGrp/EOYAmt012044
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO Box 155
IRS990/USAddress/CityNm0Dayton
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd055327
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-09-27 15:27:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Kevin Astrup
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum07632427001
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-06-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Dayton Firemen's Relief Association
ReturnHeader/Filer/BusinessNameControlTxt0DAYT
ReturnHeader/Filer/EIN0411412982
ReturnHeader/Filer/PhoneNum07632427001
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 155
ReturnHeader/Filer/USAddress/CityNm0Dayton
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd055327
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0411397419
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Abdo Eick & Meyers LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0100 Warren St Ste 600
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Mankato
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd056001
ReturnHeader/PreparerPersonGrp/PhoneNum05076252727
ReturnHeader/PreparerPersonGrp/PreparationDt02016-06-21
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Thomas J Olinger CPA
ReturnHeader/ReturnTs02016-07-15T08:08:35-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$576,039
Liabilities
$0
Net assets
$576,039
Revenue
$38,571
Expenses
$21,312
Net income
$17,259
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$7.29$0.02$7.27$1.20$0.11$1.10
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.16$0.00$6.16$4.19$0.19$4.01
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.37$0.01$4.36$0.76$1.26$0.50
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.60$0.00$5.60$0.83$0.40$0.43
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.48$0.00$4.48$0.88$1.04$0.16
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.14$0.05$4.09$1.86$2.78$0.92
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.29$0.00$5.29$1.10$1.59$0.49
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.25$0.00$6.25$0.70$0.66$0.04
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.55$0.05$5.50$0.40$1.03$0.62
2015Detailed filing. Detailed filing data is available for this year.$5.76$0.00$5.76$0.39$0.21$0.17
2014Detailed filing. Detailed filing data is available for this year.$5.57$0.00$5.57$0.52$1.35$0.83
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$6.12$0.00$6.12$0.47$0.24$0.23
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.17$0.00$5.17$1.02
2011Summary only. Only limited summary data is available for this year.$5.49$0.03$5.46$0.77$1.35$0.59
Peer Organizations

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