Civic Intelligence

Hayward Fire Dept Relief

990 • Fiscal year 2016 • EIN 41-1524602

Jan 01, 2016 to Dec 31, 2016 • Filed on Oct 25, 2017

103 Front Street Box 305Hayward, MN 56043

(507) 448-3745

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.

2016 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

33rd percentile

0.00x

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

2016 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2016

Net Margin

10th percentile

-30%

Higher net margin than 10% of similar nonprofits.

2016 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

67th percentile

$0

Higher top officer pay than 67% of similar nonprofits.

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

2016 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2016

Asset Growth

67th percentile

6.7%

Faster asset growth than 67% of similar nonprofits.

2016 filings • 501(c)4 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

27th percentile

-5.8%

Faster revenue growth than 27% of similar nonprofits.

2016 filings • 501(c)4 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Up

$545,063

Up $34,142 (+6.7%) from 2015

Net Assets

Up

$545,063

Up $34,142 (+6.7%) from 2015

Liabilities

Flat

$0

Flat from 2015

Revenue

Down

$33,172

Down $2,029 (-5.8%) from 2015

Expenses

Up

$43,030

Up $3,143 (+7.9%) from 2015

Net Income

Down

-$9,858

Down $5,172 (-110%) from 2015

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $301,968Liabilities 2011: $142011Assets 2012: $324,257Liabilities 2012: $526Net Assets 2012: $323,7312012Assets 2013: $443,943Liabilities 2013: $507Net Assets 2013: $443,4362013Assets 2015: $510,921Liabilities 2015: $0Net Assets 2015: $510,9212015Assets 2016: $545,063Liabilities 2016: $0Net Assets 2016: $545,0632016Assets 2017: $612,693Liabilities 2017: $0Net Assets 2017: $612,6932017Assets 2018: $602,277Liabilities 2018: $0Net Assets 2018: $602,2772018Assets 2019: $684,916Liabilities 2019: $0Net Assets 2019: $684,9162019Assets 2020: $698,460Liabilities 2020: $134Net Assets 2020: $698,3262020Assets 2021: $783,341Liabilities 2021: $146Net Assets 2021: $783,1952021Assets 2022: $783,259Liabilities 2022: $7,052Net Assets 2022: $776,2072022Assets 2023: $851,028Liabilities 2023: $1,651Net Assets 2023: $849,3772023Assets 2024: $941,035Liabilities 2024: $1,096Net Assets 2024: $939,9392024

Highlighted filing

2016

Assets$545,063
Liabilities$0
Net Assets$545,063

Operations Trend

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

$150K$100K$50K$0-$50KRevenue 2011: $11,651Expenses 2011: $9,023Net Income 2011: $2,6282011Revenue 2012: $62,080Expenses 2012: $40,303Net Income 2012: $21,7772012Revenue 2013: $127,593Expenses 2013: $7,888Net Income 2013: $119,7052013Revenue 2015: $35,201Expenses 2015: $39,887Net Income 2015: -$4,6862015Revenue 2016: $33,172Expenses 2016: $43,030Net Income 2016: -$9,8582016Revenue 2017: $23,222Expenses 2017: $14,675Net Income 2017: $8,5472017Revenue 2018: $35,936Expenses 2018: $37,545Net Income 2018: -$1,6092018Revenue 2019: $47,698Expenses 2019: $38,004Net Income 2019: $9,6942019Revenue 2020: $55,574Expenses 2020: $93,104Net Income 2020: -$37,5302020Revenue 2021: $124,093Expenses 2021: $77,742Net Income 2021: $46,3512021Revenue 2022: $54,363Expenses 2022: $30,482Net Income 2022: $23,8812022Revenue 2023: $70,213Expenses 2023: $67,789Net Income 2023: $2,4242023Revenue 2024: $58,723Expenses 2024: $44,005Net Income 2024: $14,7182024

Highlighted filing

2016

Revenue$33,172
Expenses$43,030
Net Income-$9,858
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Oct 25, 2017
Return Version
2016v3.0
Gross Receipts
$533,424
Mission and Program Overview

Mission

The special fund provides retirement benefits for volunteer firefighters. The general fund provides fire equipment and society events for the firemen.

The special fund provides retirement benefits for volunteer firefighter's. The general fund provides fire equipment and social events for the firemen.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$467,838$508,057▲ $40,219
Cash and Non-Interest-Bearing Accounts$40,684$36,006▼ $4,678
Accounts Receivable-$1,000-
Total Assets$510,921$545,063▲ $34,142
Other Assets Total$2,399$0▼ $2,399
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Temporarily Rstr Net Assets$487,501$510,342▲ $22,841
Unrestricted Net Assets$23,420$34,721▲ $11,301
Total Net Assets Fund Balance$510,921$545,063▲ $34,142
Total Liabilities and Net Assets / Fund Balance$510,921$545,063▲ $34,142
Compensation and Service Providers

Board Members and Trustees

NameTitle
Luke NielsenPresident
Troy HabanaVice President
Dan AdamsTrustee
Scott EilertsonTrustee
Matt HabanaTrustee - Part Year
Judith KlueverCity Clerk - Part Year
Kathy AaseCity Clerk - Part Year
Eric KnutsonFire Chief
Mike HansenMayor, Hayward
Gary WestlandSecretary
Tom HabanaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$21,707
Program Service Revenue
$0
Investment Income
$105
Other Revenue
$11,360
All Other Contributions
$1,357
Change in Net Assets
$-9,858

Audited Revenue Reconciliation

Revenue per Audited Statements
$29,603
Revenue Not Reported on Financial Statements
$3,569
Revenue Not Reported on Form 990
$46,386
Other Revenue Adjustments
$3,569
Total Revenue per Audited Statements
$75,989
Total Revenue per Form 990
$33,172
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$9,947
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members$33,083--$33,083
Office Expenses-$3,444-$3,444
Fees for Services Accounting-$1,180-$1,180
Other Expenses$260$35-$35
Total Functional Expenses$38,371$4,659$0$43,030

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$44,805
Total Expenses per Audited Statements$44,805
Total Expenses per Form 990$43,030
Expenses Not Reported on Form 990$0
Expenses Not Reported on Financial Statements$-1,775
Other Expense Adjustments$-1,775
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$503,728
Gaming Direct Expenses$498,477
Fundraising Gross Income$7,884
Fundraising Direct Expenses$1,775
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
Audit committee
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

A copy of the completed 990 will be reviewed by the secretary before filing.

Form 990, Part VI, Section C, Line 19

These documents are not available to the public

Filing and Contact Details

Filer

Filer Name
Hayward Fire Department Relief Assn
EIN
41-1524602
Phone
5074483745
Address
103 FRONT STREET BOX 305, HAYWARD, MN 56043

Signing Officer

Name
Gary Westland
Title
Secretary
Phone
5074483745
Signed
2017-10-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gary Westland
Formed
1948
Legal Domicile
Mn
Voting Board Members
24
Independent Board Members
24
Employees
1
Volunteers
24

Preparer

Firm
Cliftonlarsonallen Llp
Address
PO BOX 217, AUSTIN, MN 55912
Preparer
Craig Popenhagen
Phone
5074347000
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The association is exempt from income taxes under minn. Stat. 290.05, subd 1.1 and internal revenue code 501(c)(4).

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Gambling income 5,251. Interest on gambling account 93. Fundraising expenses -1,775.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

FUND RAISING -1,775.

Raw XML AppendixShowing 400 of 458 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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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE - PART YEAR
IRS990/Form990PartVIISectionAGrp/TitleTxt7FIRE CHIEF
IRS990/Form990PartVIISectionAGrp/TitleTxt8CITY CLERK - PART YEAR
IRS990/Form990PartVIISectionAGrp/TitleTxt9CITY CLERK - PART YEAR
IRS990/Form990PartVIISectionAGrp/TitleTxt10MAYOR, HAYWARD
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IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt07884
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt08312
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt08597
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt04958
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt04763
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt034514
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt05356
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt08842
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt02644
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt04227
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0427
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt021496
IRS990ScheduleA/InvestmentIncomeCYPct00.14010
IRS990ScheduleA/InvestmentIncomePYPct00.12000
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearAmt05251
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus1YearAmt07667
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus2YearsAmt02596
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus3YearsAmt04186
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus4YearsAmt0385
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt020085
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.85990
IRS990ScheduleA/PublicSupportPY509Pct00.87610
IRS990ScheduleA/PublicSupportTotal509Amt0131910
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt037475
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt027752
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt025481
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt022298
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt018904
IRS990ScheduleA/Total509Grp/TotalAmt0131910
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt042831
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt036594
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt028125
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt026525
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt019331
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0153406
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0-1775
IRS990ScheduleD/ExpensesSubtotalAmt044805
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/NetUnrealizedGainsInvstAmt046386
IRS990ScheduleD/OtherExpensesNotIncludedAmt0-1775
IRS990ScheduleD/OtherRevenuesNotIncludedAmt03569
IRS990ScheduleD/RevenueNotReportedAmt046386
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt03569
IRS990ScheduleD/RevenueSubtotalAmt029603
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION IS EXEMPT FROM INCOME TAXES UNDER MINN. STAT. 290.05, SUBD 1.1 AND INTERNAL REVENUE CODE 501(C)(4).
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1GAMBLING INCOME 5,251. INTEREST ON GAMBLING ACCOUNT 93. FUNDRAISING EXPENSES -1,775.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2FUND RAISING -1,775.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt043030
IRS990ScheduleD/TotalRevenuePerForm990Amt033172
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt075989
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt044805
IRS990ScheduleG/CharitableDistributionRqrInd01
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd00
IRS990ScheduleG/DistributedAmt023438
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt0406170
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0406170
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0498477
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0503728
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0503728
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt05251
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt072877
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt072877
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsPullTabsAmt019430
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt019430
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd01
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsPct00.98000
IRS990ScheduleG/GamingManagerBusinessName/BusinessNameLine1Txt0SUZANN SKAAR
IRS990ScheduleG/GamingManagerCompensationAmt09893
IRS990ScheduleG/GamingManagerIsEmployeeInd0X
IRS990ScheduleG/GamingManagerServicesProvTxt0AUDITS OF GAMES FROM TWO SITES AND MONTHLY REPORTS.
IRS990ScheduleG/GamingOtherFacilityPct01.00000
IRS990ScheduleG/GamingOwnFacilityPct00.00000
IRS990ScheduleG/GamingWithNonmembersInd01
IRS990ScheduleG/LicensedInd01
IRS990ScheduleG/LicenseSuspendedEtcInd00
IRS990ScheduleG/MemberOfOtherEntityInd00
IRS990ScheduleG/PersonsWithBooksName/BusinessNameLine1Txt0SUZANN SKAAR
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt019201 820TH AVE
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0HAYWARD
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MN
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd056043
IRS990ScheduleG/StatesWhereGamingConductedCd0MN
IRS990ScheduleG/SupplementalInformationDetail/ExplanationTxt0MINNESOTA REQUIRES THAT AT LEAST 30% OF GROSS PROFITS FROM CHARITABLE GAMING BE DISTRIBUTED FOR LAWFUL PURPOSE EXPENDITURES. THE LAWFUL PURPOSE EXPENDITURES INCLUDE CHARITABLE CONTRIBUTIONS AS WELL AS ALL GAMBLING TAXES AND LICENSE FEES. THE ORGANIZATION PAID ACUTAL DIRTRIBUTIONS OF $46,438 ON LAWFUL PURPOSE EXPENDITURES IN 2016.
IRS990ScheduleG/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE G, PAGE 3, PART IV
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE COMPLETED 990 WILL BE REVIEWED BY THE SECRETARY BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THESE DOCUMENTS ARE NOT AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0487501
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0510342
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0510921
IRS990/TotalAssetsEOYAmt0545063
IRS990/TotalAssetsGrp/BOYAmt0510921
IRS990/TotalAssetsGrp/EOYAmt0545063
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt021707
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt04659
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt038371
IRS990/TotalFunctionalExpensesGrp/TotalAmt043030
IRS990/TotalGrossUBIAmt05251
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0510921
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0545063
IRS990/TotalOtherCompensationAmt00

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