Civic Intelligence

Hayward Fire Dept Relief

990 • Fiscal year 2018 • EIN 41-1524602

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 14, 2019

201 Main Street PO Box 493Hayward, MN 56043

(507) 448-3745

Siviq Scores

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

Liabilities / Assets

34th percentile

0.00x

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

2018 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

34th percentile

0.00x

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

2018 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2018

Net Margin

26th percentile

-4.5%

Higher net margin than 26% of similar nonprofits.

2018 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

70th percentile

$0

Higher top officer pay than 70% of similar nonprofits.

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

2018 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2018

Asset Growth

37th percentile

-1.7%

Faster asset growth than 37% of similar nonprofits.

2018 filings • 501(c)4 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

90th percentile

55%

Faster revenue growth than 90% of similar nonprofits.

2018 filings • 501(c)4 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Down

$602,277

Down $10,416 (-1.7%) from 2017

Net Assets

Down

$602,277

Down $10,416 (-1.7%) from 2017

Liabilities

Flat

$0

Flat from 2017

Revenue

Up

$35,936

Up $12,714 (+55%) from 2017

Expenses

Up

$37,545

Up $22,870 (+156%) from 2017

Net Income

Down

-$1,609

Down $10,156 (-119%) from 2017

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

2018

Assets$602,277
Liabilities$0
Net Assets$602,277

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

2018

Revenue$35,936
Expenses$37,545
Net Income-$1,609
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 14, 2019
Return Version
2018v3.1
Gross Receipts
$446,843
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$564,110$555,202▼ $8,908
Cash and Non-Interest-Bearing Accounts$44,583$46,075▲ $1,492
Accounts Receivable$4,000$1,000▼ $3,000
Total Assets$612,693$602,277▼ $10,416
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Temporarily Rstr Net Assets$582,208$557,651▼ $24,557
Unrestricted Net Assets$30,485$44,626▲ $14,141
Total Net Assets Fund Balance$612,693$602,277▼ $10,416
Total Liabilities and Net Assets / Fund Balance$612,693$602,277▼ $10,416
Compensation and Service Providers

Board Members and Trustees

NameTitle
Luke NielsenPresident
Troy HabanaVice President
Dan AdamsTrustee
Scott EilertsonTrustee
Darwin DolphCity Appointee
Eric KnutsonFire Chief
Mike HansenMayor, Hayward
Gary WestlandSecretary
Tom HabanaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$28,540
Program Service Revenue
$0
Investment Income
$59
Other Revenue
$7,337
All Other Contributions
$621
Change in Net Assets
$-1,609

Audited Revenue Reconciliation

Revenue per Audited Statements
$45,901
Revenue Not Reported on Financial Statements
$-9,965
Revenue Not Reported on Form 990
$-8,807
Other Revenue Adjustments
$-9,965
Total Revenue per Audited Statements
$37,094
Total Revenue per Form 990
$35,936
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$37,545
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
Fees for Services Accounting-$4,075-$4,075
Other Expenses$778$33-$33
Total Functional Expenses$33,437$4,108$0$37,545

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$51,287
Total Expenses per Audited Statements$51,287
Total Expenses per Form 990$37,545
Expenses Not Reported on Form 990$0
Expenses Not Reported on Financial Statements$-13,742
Other Expense Adjustments$-13,742
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$400,860
Gaming Direct Expenses$397,132
Fundraising Gross Income$17,384
Fundraising Direct Expenses$13,775
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Dueling Pianos$17,384$17,384$12,238$5,146
Picnic$8,860-$1,507-
Total Events$26,244$17,384$13,745$3,639
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
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
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
201 MAIN STREET PO BOX 493, HAYWARD, MN 56043

Signing Officer

Name
Gary Westland
Title
Secretary
Phone
5074483745
Signed
2019-11-14
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
2689 COMMERCE DRIVE NW SUITE 201, ROCHESTER, MN 55901
Preparer
Craig Popenhagen
Phone
5072802300
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 3,728. Interest on gambling account 49. Fundraising expenses -13,775. Investment expense 33.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Fundraising -13,775. Investment expense 33.

Raw XML AppendixShowing 400 of 457 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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IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus1YearAmt0-2429
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus2YearsAmt05251
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus3YearsAmt08667
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus4YearsAmt02596
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt019560
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.87950
IRS990ScheduleA/PublicSupportPY509Pct00.85470
IRS990ScheduleA/PublicSupportTotal509Amt0155481
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt045924
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt026733
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt029591
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt027752
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt025481
IRS990ScheduleA/Total509Grp/TotalAmt0155481
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt051458
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt024652
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt034947
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt037594
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt028125
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0176776
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0-13742
IRS990ScheduleD/ExpensesSubtotalAmt051287
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-8807
IRS990ScheduleD/OtherExpensesNotIncludedAmt0-13742
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0-9965
IRS990ScheduleD/RevenueNotReportedAmt0-8807
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0-9965
IRS990ScheduleD/RevenueSubtotalAmt045901
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 3,728. INTEREST ON GAMBLING ACCOUNT 49. FUNDRAISING EXPENSES -13,775. INVESTMENT EXPENSE 33.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2FUNDRAISING -13,775. INVESTMENT EXPENSE 33.
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/TotalExpensesPerForm990Amt037545
IRS990ScheduleD/TotalRevenuePerForm990Amt035936
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt037094
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt051287
IRS990ScheduleG/CharitableDistributionRqrInd01
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd00
IRS990ScheduleG/DistributedAmt018137
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt08860
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt08860
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt013745
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0DUELING PIANOS
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0PICNIC
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt017384
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt08860
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt026244
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt017384
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt017384
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt03639
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt013745
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt012238
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt01507
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt0327454
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0327454
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0397132
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0400860
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0400860
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt03728
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt056729
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt056729
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsPullTabsAmt012949
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt012949
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd00
IRS990ScheduleG/GamingManagerBusinessName/BusinessNameLine1Txt0SUZANN SKAAR
IRS990ScheduleG/GamingManagerCompensationAmt09625
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 $31,246 ON LAWFUL PURPOSE EXPENDITURES IN 2018.
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/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0582208
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0557651
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0612693
IRS990/TotalAssetsEOYAmt0602277
IRS990/TotalAssetsGrp/BOYAmt0612693
IRS990/TotalAssetsGrp/EOYAmt0602277
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt028540
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt04108
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt033437
IRS990/TotalFunctionalExpensesGrp/TotalAmt037545
IRS990/TotalGrossUBIAmt03728
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0612693
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0602277
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt033437

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