Civic Intelligence

Foley Firefighter'S Relief Association

990 • Fiscal year 2019 • EIN 41-1588744

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 04, 2020

PO Box 709Foley, MN 56329

(320) 968-6217

Siviq Scores

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

Liabilities / Assets

23rd percentile

0.00x

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

2019 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

23rd percentile

0.00x

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

2019 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2019

Net Margin

97th percentile

84%

Higher net margin than 97% of similar nonprofits.

2019 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

60th percentile

$590

Higher top officer pay than 60% of similar nonprofits.

Top officer pay equals 0.5% of source-year revenue.

2019 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2019

Asset Growth

82nd percentile

20%

Faster asset growth than 82% of similar nonprofits.

2019 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

59th percentile

5.1%

Faster revenue growth than 59% of similar nonprofits.

2019 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$1,176,665

Up $193,871 (+20%) from 2018

Net Assets

Up

$1,176,665

Up $193,871 (+20%) from 2018

Liabilities

Flat

$0

Flat from 2018

Revenue

Up

$107,368

Up $5,245 (+5.1%) from 2018

Expenses

Up

$17,324

Up $419 (+2.5%) from 2018

Net Income

Up

$90,044

Up $4,826 (+5.7%) from 2018

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2012: $661,142Liabilities 2012: $0Net Assets 2012: $661,1422012Assets 2013: $807,726Liabilities 2013: $0Net Assets 2013: $807,7262013Assets 2014: $696,067Liabilities 2014: $0Net Assets 2014: $696,0672014Assets 2015: $718,748Liabilities 2015: $0Net Assets 2015: $718,7482015Assets 2016: $807,215Liabilities 2016: $0Net Assets 2016: $807,2152016Assets 2017: $952,026Liabilities 2017: $0Net Assets 2017: $952,0262017Assets 2018: $982,794Liabilities 2018: $0Net Assets 2018: $982,7942018Assets 2019: $1,176,665Liabilities 2019: $0Net Assets 2019: $1,176,6652019Assets 2020: $1,320,782Liabilities 2020: $1,260Net Assets 2020: $1,319,5222020Assets 2021: $1,268,725Liabilities 2021: $1,350Net Assets 2021: $1,267,3752021Assets 2022: $1,193,585Liabilities 2022: $0Net Assets 2022: $1,193,5852022Assets 2023: $1,225,878Liabilities 2023: $1,930Net Assets 2023: $1,223,9482023Assets 2024: $1,398,192Liabilities 2024: $1,995Net Assets 2024: $1,396,1972024

Highlighted filing

2019

Assets$1,176,665
Liabilities$0
Net Assets$1,176,665

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2012: $268,2732012Revenue 2013: $124,539Expenses 2013: $7,918Net Income 2013: $116,6212013Revenue 2014: $154,289Expenses 2014: $227,898Net Income 2014: -$73,6092014Revenue 2015: $88,848Expenses 2015: $43,471Net Income 2015: $45,3772015Revenue 2016: $94,473Expenses 2016: $8,091Net Income 2016: $86,3822016Revenue 2017: $138,393Expenses 2017: $53,988Net Income 2017: $84,4052017Revenue 2018: $102,123Expenses 2018: $16,905Net Income 2018: $85,2182018Revenue 2019: $107,368Expenses 2019: $17,324Net Income 2019: $90,0442019Revenue 2020: $129,965Expenses 2020: $30,351Net Income 2020: $99,6142020Revenue 2021: $172,919Expenses 2021: $222,745Net Income 2021: -$49,8262021Revenue 2022: $110,106Expenses 2022: $19,159Net Income 2022: $90,9472022Revenue 2023: $147,343Expenses 2023: $184,320Net Income 2023: -$36,9772023Revenue 2024: $246,838Expenses 2024: $25,680Net Income 2024: $221,1582024

Highlighted filing

2019

Revenue$107,368
Expenses$17,324
Net Income$90,044
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 4, 2020
Return Version
2019v5.1
Gross Receipts
$194,189
Mission and Program Overview

Mission

To maintain a fire relief pension fund to provide retirement, disability and/or death benefits to participating individuals who are members of the foley, mn fire department.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$982,794$1,176,665▲ $193,871
Investments Program Related$917,219$971,765▲ $54,546
Savings and Temporary Cash Investments$35,128$189,026▲ $153,898
Cash and Non-Interest-Bearing Accounts$30,031$15,874▼ $14,157
Accounts Receivable$416--
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$982,794$1,176,665▲ $193,871
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$982,794$1,176,665▲ $193,871
Total Liabilities and Net Assets / Fund Balance$982,794$1,176,665▲ $193,871

Asset Categories

AssetBook ValueDepreciationBasis
Investment Program Related Org$971,765--
Compensation and Service Providers

Employees

NameTitleBaseTotal
Bryan MoshierTreasurer$590$590

Board Members and Trustees

NameTitle
Joshua BeutzPresident
Adam OrtonVice President
Adam FossTrustee
Mike McmillianTrustee
Sarah BrunnCity Clerk
Mark PappenfusFire Chief
Gerard BettendorfMayor
Andy ShawSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$67,082
Program Service Revenue
$0
Investment Income
$31,028
Other Revenue
$9,258
All Other Contributions
$2,265
Change in Net Assets
$90,044

Audited Revenue Reconciliation

Revenue per Audited Statements
$110,322
Revenue Not Reported on Financial Statements
$-2,954
Revenue Not Reported on Form 990
$103,827
Other Revenue Adjustments
$-12,817
Total Revenue per Audited Statements
$214,149
Total Revenue per Form 990
$107,368
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$16,734
Salaries, Compensation, and Employee Benefits$590
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Service Investment Mgmnt Fees$9,863--$9,863
Fees for Services Accounting-$5,775-$5,775
Current Officers, Directors, Trustees, and Key Employees-$590-$590
Other Expenses-$480-$480
Office Expenses-$416-$416
Conferences and Meetings$200--$200
Total Functional Expenses$10,063$7,261$0$17,324

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$20,278
Total Expenses per Form 990$17,324
Expenses Not Reported on Form 990$12,817
Expenses Not Reported on Financial Statements$9,863
Other Expense Adjustments$9,863
Expenses per Audited Statements$7,461
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$22,075
Fundraising Direct Expenses$12,817
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Raffle/calendar$22,075$22,075$12,817$9,258
Total Events$22,075$22,075$12,817$9,258
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 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, Part VI, Section A, Line 6

The organization has 24 active members.

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

The members of the organization have the power to elect the members of the board.

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

Any changes to the association bylaws must be approved by a vote of the members.

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

A draft copy of form 990 is provided to the board at the general meeting before filing.

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

All board members fill out and sign a statement of economic interest annually. Board members are required to abstain from voting on any issues that conflict with their outside interests.

Form 990, Part VI, Section C, Line 19

The organization's governing documents, conflict of interest policy and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
FOLEY FIREFIGHTER'S RELIEF ASSOCIATION
EIN
41-1588744
Phone
3209686217
Address
PO BOX 709, FOLEY, MN 56329

Signing Officer

Name
Bryan Moshier
Title
Treasurer
Phone
3202823320
Signed
2020-11-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bryan Moshier
Formed
1962
Legal Domicile
Mn
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
24

Preparer

Firm
SCHLENNER WENNER & CO CPA'S PA
Address
630 ROOSEVELT RD STE 201, ST CLOUD, MN 56301
Preparer
Andrea L Miller
Phone
3202510286
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The association is organized under 501(c)(4) of the internal revenue code. Therefore, the association is not liable for federal and state income taxes. The association is open and subject to examination generally for three years after the filing date.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Fundraising expense -12,817.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Fundraising expenses 12,817.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Investment expenses 9,863.

Raw XML Appendix381 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/RevenueNotReportedFinclStmtAmt0-2954
IRS990ScheduleD/RevenueSubtotalAmt0110322
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION IS ORGANIZED UNDER 501(C)(4) OF THE INTERNAL REVENUE CODE. THEREFORE, THE ASSOCIATION IS NOT LIABLE FOR FEDERAL AND STATE INCOME TAXES. THE ASSOCIATION IS OPEN AND SUBJECT TO EXAMINATION GENERALLY FOR THREE YEARS AFTER THE FILING DATE.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1FUNDRAISING EXPENSE -12,817.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2FUNDRAISING EXPENSES 12,817.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3INVESTMENT EXPENSES 9,863.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueProgramRltdAmt0971765
IRS990ScheduleD/TotalExpensesPerForm990Amt017324
IRS990ScheduleD/TotalRevenuePerForm990Amt0107368
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0214149
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt020278
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt012817
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0RAFFLE/CALENDAR
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt022075
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt022075
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt022075
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt022075
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt09258
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt012817
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt012817
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS 24 ACTIVE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEMBERS OF THE ORGANIZATION HAVE THE POWER TO ELECT THE MEMBERS OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANY CHANGES TO THE ASSOCIATION BYLAWS MUST BE APPROVED BY A VOTE OF THE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A DRAFT COPY OF FORM 990 IS PROVIDED TO THE BOARD AT THE GENERAL MEETING BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL BOARD MEMBERS FILL OUT AND SIGN A STATEMENT OF ECONOMIC INTEREST ANNUALLY. BOARD MEMBERS ARE REQUIRED TO ABSTAIN FROM VOTING ON ANY ISSUES THAT CONFLICT WITH THEIR OUTSIDE INTERESTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 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/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0982794
IRS990/TotalAssetsEOYAmt01176665
IRS990/TotalAssetsGrp/BOYAmt0982794
IRS990/TotalAssetsGrp/EOYAmt01176665
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt067082
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt07261
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt010063
IRS990/TotalFunctionalExpensesGrp/TotalAmt017324
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0982794
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01176665
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt010063
IRS990/TotalReportableCompFromOrgAmt0590
IRS990/TotalRevenueGrp/ExclusionAmt040286
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0107368
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt024
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0982794
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01176665
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 709
IRS990/USAddress/CityNm0FOLEY
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd056329
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02021-04-22 16:20:28Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0BRYAN MOSHIER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum03202823320
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-11-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FOLEY FIREFIGHTER'S RELIEF ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0FOLE
ReturnHeader/Filer/EIN0411588744
ReturnHeader/Filer/PhoneNum03209686217
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 709
ReturnHeader/Filer/USAddress/CityNm0FOLEY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd056329
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0B2AB4F8F23678C18BD782CE8B45708FA0984F328
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0DB680ED30FF39DD25A484506C741A4F3CE866D92
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt064.88.174.3
ReturnHeader/FilingSecurityInformation/IPDt02020-11-04
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm008:12:13
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0411656121
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SCHLENNER WENNER & CO CPA'S PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0630 ROOSEVELT RD STE 201
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ST CLOUD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd056301
ReturnHeader/PreparerPersonGrp/PhoneNum03202510286
ReturnHeader/PreparerPersonGrp/PreparationDt02020-10-29
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ANDREA L MILLER
ReturnHeader/ReturnTs02020-11-16T10:52:07-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.40$0.00$1.40$0.25$0.03$0.22
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.23$0.00$1.22$0.15$0.18$0.04
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.19$0.00$1.19$0.11$0.02$0.09
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.27$0.00$1.27$0.17$0.22$0.05
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.32$0.00$1.32$0.13$0.03$0.10
2019Detailed filing. Detailed filing data is available for this year.$1.18$0.00$1.18$0.11$0.02$0.09
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.98$0.00$0.98$0.10$0.02$0.09
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.95$0.00$0.95$0.14$0.05$0.08
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.81$0.00$0.81$0.09$0.01$0.09
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.72$0.00$0.72$0.09$0.04$0.05
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.70$0.00$0.70$0.15$0.23$0.07
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.81$0.00$0.81$0.12$0.01$0.12
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.66$0.00$0.66$0.27