Civic Intelligence

Hawley Firemen'S Relief Association

990 • Fiscal year 2020 • EIN 41-1480154

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 12, 2021

PO Box 981Hawley, MN 56549

(701) 277-5858

Siviq Scores

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

Liabilities / Assets

31st percentile

0.00x

Higher debt load relative to assets than 31% of similar nonprofits.

2020 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

39th percentile

0.03x

Higher debt load relative to revenue than 39% of similar nonprofits.

2020 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2020

Net Margin

13th percentile

-19%

Higher net margin than 13% of similar nonprofits.

2020 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

61st percentile

$0

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2020 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2020

Asset Growth

56th percentile

5.3%

Faster asset growth than 56% of similar nonprofits.

2020 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

3rd percentile

-72%

Faster revenue growth than 3% of similar nonprofits.

2020 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$743,814

Up $37,446 (+5.3%) from 2019

Net Assets

Up

$742,814

Up $40,802 (+5.8%) from 2019

Liabilities

Down

$1,000

Down $3,356 (-77%) from 2019

Revenue

Down

$37,970

Down $96,030 (-72%) from 2019

Expenses

Up

$45,086

Up $24,385 (+118%) from 2019

Net Income

Down

-$7,116

Down $120,415 (-106%) from 2019

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2010: $402,123Liabilities 2010: $362Net Assets 2010: $401,7612010Assets 2011: $421,721Liabilities 2011: $3,082Net Assets 2011: $418,6392011Assets 2012: $505,818Liabilities 2012: $3,487Net Assets 2012: $502,3312012Assets 2013: $612,246Liabilities 2013: $4,003Net Assets 2013: $608,2432013Assets 2014: $608,103Liabilities 2014: $9,058Net Assets 2014: $599,0452014Assets 2015: $526,584Liabilities 2015: $476Net Assets 2015: $526,1082015Assets 2016: $504,657Liabilities 2016: $431Net Assets 2016: $504,2262016Assets 2017: $567,393Liabilities 2017: $1,879Net Assets 2017: $565,5142017Assets 2018: $529,322Liabilities 2018: $4,356Net Assets 2018: $524,9662018Assets 2019: $706,368Liabilities 2019: $4,356Net Assets 2019: $702,0122019Assets 2020: $743,814Liabilities 2020: $1,000Net Assets 2020: $742,8142020Assets 2021: $893,477Liabilities 2021: $653Net Assets 2021: $892,8242021Assets 2022: $736,408Liabilities 2022: $725Net Assets 2022: $735,6832022Assets 2023: $828,956Liabilities 2023: $1,767Net Assets 2023: $827,1892023Assets 2024: $947,951Liabilities 2024: $2,324Net Assets 2024: $945,6272024

Highlighted filing

2020

Assets$743,814
Liabilities$1,000
Net Assets$742,814

Operations Trend

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

$400K$200K$0-$200KRevenue 2010: $74,579Expenses 2010: $7,442Net Income 2010: $67,1372010Expenses 2011: $90,7692011Expenses 2012: $148,1602012Revenue 2013: $179,974Expenses 2013: $141,614Net Income 2013: $38,3602013Revenue 2014: $235,342Expenses 2014: $244,540Net Income 2014: -$9,1982014Revenue 2015: $246,893Expenses 2015: $288,794Net Income 2015: -$41,9012015Revenue 2016: $138,729Expenses 2016: $180,506Net Income 2016: -$41,7772016Revenue 2017: $121,535Expenses 2017: $108,253Net Income 2017: $13,2822017Revenue 2018: $107,157Expenses 2018: $112,533Net Income 2018: -$5,3762018Revenue 2019: $134,000Expenses 2019: $20,701Net Income 2019: $113,2992019Revenue 2020: $37,970Expenses 2020: $45,086Net Income 2020: -$7,1162020Revenue 2021: $158,315Expenses 2021: $8,305Net Income 2021: $150,0102021Revenue 2022: -$27,926Expenses 2022: $129,215Net Income 2022: -$157,1412022Revenue 2023: $155,496Expenses 2023: $63,990Net Income 2023: $91,5062023Revenue 2024: $46,467Expenses 2024: $32,280Net Income 2024: $14,1872024

Highlighted filing

2020

Revenue$37,970
Expenses$45,086
Net Income-$7,116
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 12, 2021
Return Version
2020v4.0
Gross Receipts
$3,135,628
Mission and Program Overview

Mission

Retirement pension fund for firemen and charitable gambling to better serve the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$702,012$742,814▲ $40,802
Investments Program Related$437,195$485,201▲ $48,006
Savings and Temporary Cash Investments$201,492$206,110▲ $4,618
Accounts Receivable$30,390$41,334▲ $10,944
Cash and Non-Interest-Bearing Accounts$13,000--
Prepaid Expenses and Deferred Charges$635$40▼ $595
Total Assets$706,368$743,814▲ $37,446
Other Assets Total$23,656$11,129▼ $12,527
Liabilities
Other Liabilities$4,356$1,000▼ $3,356
Total Liabilities$4,356$1,000▼ $3,356
Net Assets / Fund Balance
Total Net Assets Fund Balance$702,012$742,814▲ $40,802
Total Liabilities and Net Assets / Fund Balance$706,368$743,814▲ $37,446

Asset Categories

AssetBook ValueDepreciationBasis
Investment Program Related Org$216,693--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Shawn NelsonPresident
Aaron SchenckTrustee
Brad EldredTrustee
Darren SchenckTrustee
Jeff CorneliussenTrustee
Shawn McphersonSecretary
Todd HansonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$49,074
Program Service Revenue
$0
Investment Income
$7,936
Other Revenue
$-19,040
All Other Contributions
$16,840
Change in Net Assets
$-7,116

Audited Revenue Reconciliation

Revenue per Audited Statements
$37,970
Revenue Not Reported on Form 990
$60,445
Total Revenue per Audited Statements
$98,415
Total Revenue per Form 990
$37,970
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$29,012
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0
Other Expenses$-24,112

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members$40,186--$40,186
Grants to Domestic Orgs$29,012--$29,012
Fees for Services Other$4,480--$4,480
Office Expenses$395--$395
Fees for Service Investment Mgmnt Fees$10--$10
Other Expenses$-29,012--$-29,012
Total Functional Expenses$45,086$0$0$45,086

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$45,086
Total Expenses per Audited Statements$45,086
Total Expenses per Form 990$45,086
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Hawley Area Fire DepartmentHawley, MNGovTruck and Equip$20,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Direct Expenses$3,087,578
Gaming Gross Income$3,072,543
Fundraising Direct Expenses$10,080
Fundraising Gross Income$6,075
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Benefit Underpayment Liability$1,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
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, Page 6, Part VI, Line 6

Members consist of volunteer firefighters in the district.

Form 990, Page 6, Part VI, Line 7A

Relief association has member meetings to vote members into positions.

Form 990, Page 6, Part VI, Line 7B

Members vote on decisions made by the board of diretors.

Form 990, Page 6, Part VI, Line 11B

Form 990 is presented to the board for review before filing.

Form 990, Page 6, Part VI, Line 12C

State requires economic of interest statements for officers and directors of fire relief.

Form 990, Page 6, Part VI, Line 19

Documents are provided upon request.

Filing and Contact Details

Filer

Filer Name
HAWLEY FIREMEN'S RELIEF ASSOCIATION
EIN
41-1480154
Phone
7012775858
Address
PO BOX 981, HAWLEY, MN 56549
Doing Business As
HAWLEY FIREMEN'S RELIEF ASSOCIATION

Signing Officer

Name
Aaron Schenck
Title
Trustee
Phone
7018669424
Signed
2021-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Shawn Nelson
Formed
1938
Legal Domicile
Mn
Voting Board Members
6
Independent Board Members
6
Employees
18
Volunteers
30

Preparer

Firm
Carlsonsv Llp
Address
5801 DULUTH STREET SUITE 360, GOLDEN VALLEY, MN 55422
Preparer
Matt Guyer CPA
Phone
7635429633
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

The organization is exempt from state and federal income taxes under section 501(c)(4) of the irc. However, the organization is required to pay state and federal income taxes on unrelated business income. Under the regulatory method, income taxes are expensed when paid. The organization's tax returns are subject to possible examination by taxing autorities. With few exceptions, the tax returns essentially remain open for possible examination for a period of three years after the respective filing deadlines of those returns.

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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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IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt03072543
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0-15035
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt0648
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0380133
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt06509
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt0372976
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsPullTabsAmt068996
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt068996
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingManagerCompensationAmt07500
IRS990ScheduleG/GamingManagerIsEmployeeInd0X
IRS990ScheduleG/GamingManagerPersonNm0TAYLOR HARMS
IRS990ScheduleG/GamingManagerServicesProvTxt0MANAGES THE GAMBLING OPERATION
IRS990ScheduleG/GamingOtherFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/IndividualWithBooksNm0TAYLOR HARMS
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0PO BOX 864
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0HAWLEY
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MN
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd056549
IRS990ScheduleG/StatesWhereGamingConductedCd0MN
IRS990ScheduleG/SupplementalInformationDetail/ExplanationTxt0MINNESOTA 29,012
IRS990ScheduleG/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE G, PAGE 3, PART III, LINE 17B
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/RecipientTable/CashGrantAmt020000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0GOV
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0TRUCK AND EQUIP
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0HAWLEY AREA FIRE DEPARTMENT
IRS990ScheduleI/RecipientTable/RecipientEIN0261448057
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0PO BOX 69
IRS990ScheduleI/RecipientTable/USAddress/CityNm0HAWLEY
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0MN
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd056549
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS CONSIST OF VOLUNTEER FIREFIGHTERS IN THE DISTRICT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1RELIEF ASSOCIATION HAS MEMBER MEETINGS TO VOTE MEMBERS INTO POSITIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS VOTE ON DECISIONS MADE BY THE BOARD OF DIRETORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 IS PRESENTED TO THE BOARD FOR REVIEW BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4STATE REQUIRES ECONOMIC OF INTEREST STATEMENTS FOR OFFICERS AND DIRECTORS OF FIRE RELIEF.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DOCUMENTS ARE PROVIDED UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0706368
IRS990/TotalAssetsEOYAmt0743814
IRS990/TotalAssetsGrp/BOYAmt0706368
IRS990/TotalAssetsGrp/EOYAmt0743814
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt049074
IRS990/TotalEmployeeCnt018
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt045086
IRS990/TotalFunctionalExpensesGrp/TotalAmt045086
IRS990/TotalGrossUBIAmt0-17405
IRS990/TotalLiabilitiesBOYAmt04356
IRS990/TotalLiabilitiesEOYAmt01000
IRS990/TotalLiabilitiesGrp/BOYAmt04356
IRS990/TotalLiabilitiesGrp/EOYAmt01000
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0702012
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0742814
IRS990/TotalProgramServiceExpensesAmt045086
IRS990/TotalRevenueGrp/ExclusionAmt010306
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt037970
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0-17405
IRS990/TotalVolunteersCnt030
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0706368
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0743814
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 981
IRS990/USAddress/CityNm0HAWLEY
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd056549
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0AARON SCHENCK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum07018669424
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-11-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HAWLEY FIREMEN'S RELIEF ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0HAWL
ReturnHeader/Filer/EIN0411480154
ReturnHeader/Filer/PhoneNum07012775858
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 981
ReturnHeader/Filer/USAddress/CityNm0HAWLEY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd056549
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0411562398
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CARLSONSV LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05801 DULUTH STREET SUITE 360
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GOLDEN VALLEY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd055422
ReturnHeader/PreparerPersonGrp/PhoneNum07635429633
ReturnHeader/PreparerPersonGrp/PreparationDt02021-11-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MATT GUYER CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02021-11-15T16:00:01-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0AARON
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0SCHENCK
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.48$0.02$9.46$0.46$0.32$0.14
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.29$0.02$8.27$1.55$0.64$0.92
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.36$0.01$7.36$0.28$1.29$1.57
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.93$0.01$8.93$1.58$0.08$1.50
2020Detailed filing. Detailed filing data is available for this year.$7.44$0.01$7.43$0.38$0.45$0.07
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.06$0.04$7.02$1.34$0.21$1.13
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.29$0.04$5.25$1.07$1.13$0.05
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.67$0.02$5.66$1.22$1.08$0.13
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.05$0.00$5.04$1.39$1.81$0.42
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.27$0.00$5.26$2.47$2.89$0.42
2014Detailed filing. Detailed filing data is available for this year.$6.08$0.09$5.99$2.35$2.45$0.09
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$6.12$0.04$6.08$1.80$1.42$0.38
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.06$0.03$5.02$1.48
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.22$0.03$4.19$0.91
2010Summary only. Only limited summary data is available for this year.$4.02$0.00$4.02$0.75$0.07$0.67