Liabilities / Assets
91st percentile
Higher debt load relative to assets than 91% of similar nonprofits.
EIN 41-1661596 • 501(c)4 • Howard Lake, MN
Profile
Fire department relief association
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
91st percentile
Higher debt load relative to assets than 91% of similar nonprofits.
Liabilities / Revenue
99th percentile
Higher debt load relative to revenue than 99% of similar nonprofits.
Net Margin
42nd percentile
Higher net margin than 42% of similar nonprofits.
Top Officer Pay
73rd percentile
Higher top officer pay than 73% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
66th percentile
Faster asset growth than 66% of similar nonprofits.
Revenue Growth
10th percentile
Faster revenue growth than 10% of similar nonprofits.
Assets
Up$976,167
Up $82,268 (+9.2%) from 2023
Liabilities
Down$643,935
Down $16,798 (-2.5%) from 2023
Net Assets
Up$332,232
Up $99,066 (+42%) from 2023
Revenue
Down$87,372
Down $41,419 (-32%) from 2023
Expenses
Down$85,154
Down $85,246 (-50%) from 2023
Net Income
Up$2,218
Up $43,827 (+105%) from 2023
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
Fire department relief association
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $697,124 | $804,525 | ▲ $107,401 |
| Rtn Earn Endowment Incm Other Fnds | $233,166 | $332,232 | ▲ $99,066 |
| Cash and Non-Interest-Bearing Accounts | $157,904 | $123,016 | ▼ $34,888 |
| Accounts Receivable | $38,871 | $48,626 | ▲ $9,755 |
| Total Assets | $893,899 | $976,167 | ▲ $82,268 |
| Liabilities | |||
| Other Liabilities | $660,733 | $638,435 | ▼ $22,298 |
| Accounts Payable and Accrued Expenses | - | $5,500 | - |
| Total Liabilities | $660,733 | $643,935 | ▼ $16,798 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $233,166 | $332,232 | ▲ $99,066 |
| Total Liabilities and Net Assets / Fund Balance | $893,899 | $976,167 | ▲ $82,268 |
| Name | Title |
|---|---|
| Craig Loebertmann | President |
| Dave Peterson | Trustee |
| Nicole Kittock | Trustee |
| Eric Stoll | Ex-officio |
| Nick Haggenmiller | Ex-officio |
| Pete Zimmerman | Ex-officio |
| Mark Stueven | Secretary |
| Brian Kittock | Treasurer |
| Seth Bravinder | Vice Preside |
| Line Item | Amount |
|---|---|
| Other Expenses | $20,166 |
| Salaries, Compensation, and Employee Benefits | $2,025 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Benefits to Members | $62,963 | - | - | $62,963 |
| Fees for Services Accounting | - | $11,800 | - | $11,800 |
| Conferences and Meetings | $3,018 | - | - | $3,018 |
| Other Salaries and Wages | $2,025 | - | - | $2,025 |
| Other Expenses | $298 | - | - | $298 |
| Total Functional Expenses | $73,354 | $11,800 | $0 | $85,154 |
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $85,154 |
| Expenses per Audited Statements | $78,735 |
| Total Expenses per Audited Statements | $78,735 |
| Expenses Not Reported on Financial Statements | $6,419 |
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $19,619 |
| Fundraising Direct Expenses | $14,527 |
| Professional Fundraising Fees | $0 |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Fundraisers | $11,771 | $11,771 | $8,716 | $3,055 |
| Calendars | $7,848 | $7,848 | $5,811 | $2,037 |
| Total Events | $19,619 | $19,619 | $14,527 | $5,092 |
| Liability | Amount |
|---|---|
| Accrued Pension Liability | $638,435 |
“The association is organized with members.”
“The members vote to elect the president, vice president, secretary, treasurer, and two trustees.”
“Decisions are made by the approval of all members of the fire relief.”
“A review of the 990 will be conducted by the secretary.”
“The firefighter's relief association does not have a separate written conflict of interest policy but minnesota state law governing fire relief organizations requires all board members to annually provide a statement of economic interest.”
“The governing documents and financial statements are made available to the public upon request.”
“Provide pension benefits to vested firefighters”
“Net change in accrued liabilities 22,298 prior period adjustment of 5,500 resulted from a retirement payout that was recorded as a payable for tax year 2023 before the audited financial statements were completed, but after the form 990 had already been filed.”
“The organization has been classified as an other-than private foundation that is tax-exempt under section 501(c)(3) of the internal revenue code. The organization is subject to a tax on income from any unrelated business. Income tax benefits are recognized for income tax positions taken or expected to be taken in a tax return, only when it is determined that the income tax position will more-likely-than-not be sustained upon examination by taxing authorities. The organization has analyzed tax positions taken for filing with the internal revenue service and all state jurisdictions where it operates. The organization believes that income tax filing positions will be sustained upon examination and does not anticipate any adjustments that would result in a material adverse effect on the organizations financial condition, results of operations or cash flows. Accordingly, the organization has not recorded any reserves, or related accruals for interest and penalties for uncertain income tax positions at december 31, 2024. The organization is subject to routine audits by taxing jurisdictions, however, there are no audits for any tax periods in progress. The organization believes it is no longer subject to income tax examinations for years prior to 2021.”
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/AccountsReceivableGrp/EOYAmt | 0 | 48626 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | FIRE DEPARTMENT RELIEF ASSOCIATION |
| IRS990/AllOtherContributionsAmt | 0 | 24246 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | false |
| IRS990/BenefitsToMembersGrp/ProgramServicesAmt | 0 | 62963 |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 62963 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | MARK STUEVEN |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6129193184 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 309 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | HOWARD LAKE |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MN |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 56349 |
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| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 123016 |
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| IRS990/CollectionsOfArtInd | 0 | false |
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| IRS990/CompensationProcessOtherInd | 0 | false |
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| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 3018 |
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| IRS990/CYOtherExpensesAmt | 0 | 20166 |
| IRS990/CYOtherRevenueAmt | 0 | 5092 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 2218 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 2025 |
| IRS990/CYTotalExpensesAmt | 0 | 85154 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 87372 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
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| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/Desc | 0 | PROVIDE PENSION BENEFITS TO VESTED FIREFIGHTERS |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 62963 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
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| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 11800 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 0.05 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 0.05 |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.50 |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 0.05 |
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| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
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| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | CRAIG LOEBERTMANN |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | DAVE PETERSON |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | PETE ZIMMERMAN |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | SECRETARY |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | TRUSTEE |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | EX-OFFICIO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | EX-OFFICIO |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1943 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
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| IRS990/FundraisingGrossIncomeAmt | 0 | 19619 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 9 |
| IRS990/GovernmentGrantsAmt | 0 | 39586 |
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| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 101899 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 9 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InvestmentExpenseAmt | 0 | -6419 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 18448 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 18448 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 697124 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 804525 |
| IRS990/IRPDocumentCnt | 0 | 2 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | MN |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | FIRE DEPARTMENT RELIEF ASSOCIATION |
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| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 332232 |
| IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt | 0 | 5092 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 5092 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 86469 |
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| IRS990/Organization501cInd | 0 | X |
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| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 4613 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 437 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 298 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 4613 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 437 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 298 |
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| IRS990/PYTotalRevenueAmt | 0 | 128791 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 2218 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
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| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
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| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 332232 |
| IRS990/ScheduleBRequiredInd | 0 | false |
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| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 78735 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/InvestmentExpensesNotIncld2Amt | 0 | 6419 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 86469 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 638435 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | ACCRUED PENSION LIABILITY |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 86469 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 87372 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION HAS BEEN CLASSIFIED AS AN OTHER-THAN PRIVATE FOUNDATION THAT IS TAX-EXEMPT UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION IS SUBJECT TO A TAX ON INCOME FROM ANY UNRELATED BUSINESS. INCOME TAX BENEFITS ARE RECOGNIZED FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, ONLY WHEN IT IS DETERMINED THAT THE INCOME TAX POSITION WILL MORE-LIKELY-THAN-NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE ORGANIZATION HAS ANALYZED TAX POSITIONS TAKEN FOR FILING WITH THE INTERNAL REVENUE SERVICE AND ALL STATE JURISDICTIONS WHERE IT OPERATES. THE ORGANIZATION BELIEVES THAT INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON THE ORGANIZATIONS FINANCIAL CONDITION, RESULTS OF OPERATIONS OR CASH FLOWS. ACCORDINGLY, THE ORGANIZATION HAS NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AT DECEMBER 31, 2024. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS, HOWEVER, THERE ARE NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE ORGANIZATION BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2021. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 3, PART X |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 85154 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 638435 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 87372 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 173841 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 78735 |
| IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt | 0 | 14527 |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | FUNDRAISERS |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm | 0 | CALENDARS |
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| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt | 0 | 7848 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt | 0 | 19619 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt | 0 | 11771 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt | 0 | 7848 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt | 0 | 19619 |
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| IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt | 0 | 8716 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt | 0 | 5811 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | PROVIDE PENSION BENEFITS TO VESTED FIREFIGHTERS |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE ASSOCIATION IS ORGANIZED WITH MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE MEMBERS VOTE TO ELECT THE PRESIDENT, VICE PRESIDENT, SECRETARY, TREASURER, AND TWO TRUSTEES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | DECISIONS ARE MADE BY THE APPROVAL OF ALL MEMBERS OF THE FIRE RELIEF. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | A REVIEW OF THE 990 WILL BE CONDUCTED BY THE SECRETARY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE FIREFIGHTER'S RELIEF ASSOCIATION DOES NOT HAVE A SEPARATE WRITTEN CONFLICT OF INTEREST POLICY BUT MINNESOTA STATE LAW GOVERNING FIRE RELIEF ORGANIZATIONS REQUIRES ALL BOARD MEMBERS TO ANNUALLY PROVIDE A STATEMENT OF ECONOMIC INTEREST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | NET CHANGE IN ACCRUED LIABILITIES 22,298 PRIOR PERIOD ADJUSTMENT OF 5,500 RESULTED FROM A RETIREMENT PAYOUT THAT WAS RECORDED AS A PAYABLE FOR TAX YEAR 2023 BEFORE THE AUDITED FINANCIAL STATEMENTS WERE COMPLETED, BUT AFTER THE FORM 990 HAD ALREADY BEEN FILED. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 2, PART III, LINE 4D |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART XI, LINE 9 |
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| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 893899 |
| IRS990/TotalAssetsEOYAmt | 0 | 976167 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 893899 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 976167 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 63832 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 11800 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 73354 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 85154 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 660733 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 643935 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 660733 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 643935 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 233166 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 332232 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 73354 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 23540 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 87372 |
| IRS990/TotalVolunteersCnt | 0 | 31 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 893899 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 976167 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | PO BOX 309 |
| IRS990/USAddress/CityNm | 0 | HOWARD LAKE |
| IRS990/USAddress/StateAbbreviationCd | 0 | MN |
| IRS990/USAddress/ZIPCd | 0 | 55349 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 9 |
| IRS990/VotingMembersIndependentCnt | 0 | 9 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | MARK STUEVEN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | SECRETARY |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7636757424 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-12 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | HOWARD LAKE FIRE RELIEF ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | HOWA |
| ReturnHeader/Filer/EIN | 0 | 411661596 |
| ReturnHeader/Filer/PhoneNum | 0 | 3209193184 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 309 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | HOWARD LAKE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MN |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 553490609 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 411539592 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | CONWAY DEUTH & SCHMIESING PLLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 331 3RD ST SW STE 2 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | WILLMAR |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 562014440 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 3202353311 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-12 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | MITCHEL A HJELLE CPA |
| ReturnHeader/ReturnTs | 0 | 2025-11-14T16:36:21-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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