Civic Intelligence

Howard Lake Firefighters Relief Association

EIN 41-1661596 • 501(c)4 • Howard Lake, MN

Profile

Fire department relief association

PO Box 309Howard Lake, MN 55349-0609

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

91st percentile

0.66x

Higher debt load relative to assets than 91% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

99th percentile

7.37x

Higher debt load relative to revenue than 99% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Source year 2024

Net Margin

42nd percentile

2.5%

Higher net margin than 42% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

73rd percentile

$0

Higher top officer pay than 73% of similar nonprofits.

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

501(c)4 • $500k-$1M nonprofits • Source year 2024

Asset Growth

66th percentile

9.2%

Faster asset growth than 66% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

10th percentile

-32%

Faster revenue growth than 10% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Annualized from 2023 to 2024

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

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.0M$500K$0-$500KAssets 2010: $396,705Liabilities 2010: $468,028Net Assets 2010: -$71,3232010Assets 2011: $419,115Liabilities 2011: $501,040Net Assets 2011: -$81,9252011Assets 2012: $492,901Liabilities 2012: $540,408Net Assets 2012: -$47,5072012Assets 2013: $609,957Liabilities 2013: $579,916Net Assets 2013: $30,0412013Assets 2014: $665,914Liabilities 2014: $638,343Net Assets 2014: $27,5712014Assets 2015: $568,742Liabilities 2015: $474,063Net Assets 2015: $94,6792015Assets 2016: $628,954Liabilities 2016: $511,740Net Assets 2016: $117,2142016Assets 2017: $704,060Liabilities 2017: $578,984Net Assets 2017: $125,0762017Assets 2018: $678,521Liabilities 2018: $610,776Net Assets 2018: $67,7452018Assets 2019: $818,830Liabilities 2019: $683,680Net Assets 2019: $135,1502019Assets 2020: $909,767Liabilities 2020: $767,116Net Assets 2020: $142,6512020Assets 2021: $852,364Liabilities 2021: $684,118Net Assets 2021: $168,2462021Assets 2022: $857,832Liabilities 2022: $677,225Net Assets 2022: $180,6072022Assets 2023: $893,899Liabilities 2023: $660,733Net Assets 2023: $233,1662023Assets 2024: $976,167Liabilities 2024: $643,935Net Assets 2024: $332,2322024

Highlighted filing

2024

Assets$976,167
Liabilities$643,935
Net Assets$332,232

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$200K$100K$0-$100KRevenue 2010: $64,623Expenses 2010: $21,360Net Income 2010: $43,2632010Revenue 2011: $56,172Expenses 2011: $22,043Net Income 2011: $34,1292011Revenue 2012: $57,340Expenses 2012: $17,899Net Income 2012: $39,4412012Revenue 2013: $54,226Expenses 2013: $8,894Net Income 2013: $45,3322013Revenue 2014: $51,546Expenses 2014: $10,219Net Income 2014: $41,3272014Revenue 2015: $49,185Expenses 2015: $132,812Net Income 2015: -$83,6272015Revenue 2016: $54,075Expenses 2016: $14,451Net Income 2016: $39,6242016Revenue 2017: $53,050Expenses 2017: $51,867Net Income 2017: $1,1832017Revenue 2018: $74,116Expenses 2018: $41,346Net Income 2018: $32,7702018Revenue 2019: $77,226Expenses 2019: $20,619Net Income 2019: $56,6072019Revenue 2020: $77,436Expenses 2020: $97,311Net Income 2020: -$19,8752020Revenue 2021: $63,489Expenses 2021: $115,849Net Income 2021: -$52,3602021Revenue 2022: $125,653Expenses 2022: $8,600Net Income 2022: $117,0532022Revenue 2023: $128,791Expenses 2023: $170,400Net Income 2023: -$41,6092023Revenue 2024: $87,372Expenses 2024: $85,154Net Income 2024: $2,2182024

Highlighted filing

2024

Revenue$87,372
Expenses$85,154
Net Income$2,218

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.76$6.44$3.32$0.87$0.85$0.02
2023Detailed filing. Detailed filing data is available for this year.$8.94$6.61$2.33$1.29$1.70$0.42
2022Detailed filing. Detailed filing data is available for this year.$8.58$6.77$1.81$1.26$0.09$1.17
2021Detailed filing. Detailed filing data is available for this year.$8.52$6.84$1.68$0.63$1.16$0.52
2020Detailed filing. Detailed filing data is available for this year.$9.10$7.67$1.43$0.77$0.97$0.20
2019Detailed filing. Detailed filing data is available for this year.$8.19$6.84$1.35$0.77$0.21$0.57
2018Detailed filing. Detailed filing data is available for this year.$6.79$6.11$0.68$0.74$0.41$0.33
2017Detailed filing. Detailed filing data is available for this year.$7.04$5.79$1.25$0.53$0.52$0.01
2016Detailed filing. Detailed filing data is available for this year.$6.29$5.12$1.17$0.54$0.14$0.40
2015Detailed filing. Detailed filing data is available for this year.$5.69$4.74$0.95$0.49$1.33$0.84
2014Detailed filing. Detailed filing data is available for this year.$6.66$6.38$0.28$0.52$0.10$0.41
2013Detailed filing. Detailed filing data is available for this year.$6.10$5.80$0.30$0.54$0.09$0.45
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.93$5.40$0.48$0.57$0.18$0.39
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.19$5.01$0.82$0.56$0.22$0.34
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.97$4.68$0.71$0.65$0.21$0.43
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 12, 2025
Return Version
2024v5.0
Gross Receipts
$101,899
Mission and Program Overview

Mission

Fire department relief association

Balance Sheet Detail
LineBeginningEndChange
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
Compensation and Service Providers

Board Members and Trustees

NameTitle
Craig LoebertmannPresident
Dave PetersonTrustee
Nicole KittockTrustee
Eric StollEx-officio
Nick HaggenmillerEx-officio
Pete ZimmermanEx-officio
Mark StuevenSecretary
Brian KittockTreasurer
Seth BravinderVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$63,832
Program Service Revenue
$0
Investment Income
$18,448
Other Revenue
$5,092
All Other Contributions
$24,246
Change in Net Assets
$2,218

Audited Revenue Reconciliation

Revenue per Audited Statements
$87,372
Revenue Not Reported on Form 990
$86,469
Total Revenue per Audited Statements
$173,841
Total Revenue per Form 990
$87,372
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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

Audited Expense Reconciliation

Line ItemAmount
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
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$19,619
Fundraising Direct Expenses$14,527
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet 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
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Pension Liability$638,435
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
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

The association is organized with members.

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

The members vote to elect the president, vice president, secretary, treasurer, and two trustees.

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

Decisions are made by the approval of all members of the fire relief.

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

A review of the 990 will be conducted by the secretary.

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

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.

Form 990, Page 6, Part VI, Line 19

The governing documents and financial statements are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Howard Lake Fire Relief Association
EIN
41-1661596
Phone
3209193184
Address
PO BOX 309, HOWARD LAKE, MN 55349-0609

Signing Officer

Name
Mark Stueven
Title
Secretary
Phone
7636757424
Signed
2025-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Craig Loebertmann
Formed
1943
Legal Domicile
Mn
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
31

Preparer

Firm
Conway Deuth & Schmiesing Pllp
Address
331 3RD ST SW STE 2, WILLMAR, MN 56201-4440
Preparer
Mitchel a Hjelle CPA
Phone
3202353311
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Provide pension benefits to vested firefighters

Form 990, Part XI, Line 9

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.

Financial Statement Notes

Schedule D, Page 3, Part X

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.

Raw XML Appendix352 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt05500
IRS990/AccountsReceivableGrp/BOYAmt038871
IRS990/AccountsReceivableGrp/EOYAmt048626
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0FIRE DEPARTMENT RELIEF ASSOCIATION
IRS990/AllOtherContributionsAmt024246
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0false
IRS990/BenefitsToMembersGrp/ProgramServicesAmt062963
IRS990/BenefitsToMembersGrp/TotalAmt062963
IRS990/BooksInCareOfDetail/PersonNm0MARK STUEVEN
IRS990/BooksInCareOfDetail/PhoneNum06129193184
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 309
IRS990/BooksInCareOfDetail/USAddress/CityNm0HOWARD LAKE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MN
IRS990/BooksInCareOfDetail/USAddress/ZIPCd056349
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0157904
IRS990/CashNonInterestBearingGrp/EOYAmt0123016
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt03018
IRS990/ConferencesMeetingsGrp/TotalAmt03018
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt062963
IRS990/CYContributionsGrantsAmt063832
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt018448
IRS990/CYOtherExpensesAmt020166
IRS990/CYOtherRevenueAmt05092
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt02218
IRS990/CYSalariesCompEmpBnftPaidAmt02025
IRS990/CYTotalExpensesAmt085154
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt087372
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0PROVIDE PENSION BENEFITS TO VESTED FIREFIGHTERS
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt062963
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt011800
IRS990/FeesForServicesAccountingGrp/TotalAmt011800
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt00.05
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.05
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt50.05
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt60.05
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt70.05
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt80.05
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/PersonNm0CRAIG LOEBERTMANN
IRS990/Form990PartVIISectionAGrp/PersonNm1SETH BRAVINDER
IRS990/Form990PartVIISectionAGrp/PersonNm2MARK STUEVEN
IRS990/Form990PartVIISectionAGrp/PersonNm3BRIAN KITTOCK
IRS990/Form990PartVIISectionAGrp/PersonNm4DAVE PETERSON
IRS990/Form990PartVIISectionAGrp/PersonNm5NICOLE KITTOCK
IRS990/Form990PartVIISectionAGrp/PersonNm6ERIC STOLL
IRS990/Form990PartVIISectionAGrp/PersonNm7PETE ZIMMERMAN
IRS990/Form990PartVIISectionAGrp/PersonNm8NICK HAGGENMILLER
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6EX-OFFICIO
IRS990/Form990PartVIISectionAGrp/TitleTxt7EX-OFFICIO
IRS990/Form990PartVIISectionAGrp/TitleTxt8EX-OFFICIO
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01943
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0true
IRS990/FundraisingDirectExpensesAmt014527
IRS990/FundraisingGrossIncomeAmt019619
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GovernmentGrantsAmt039586
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0101899
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt09
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InvestmentExpenseAmt0-6419
IRS990/InvestmentIncomeGrp/ExclusionAmt018448
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt018448
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0697124
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0804525
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0MN
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0FIRE DEPARTMENT RELIEF ASSOCIATION
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0233166
IRS990/NetAssetsOrFundBalancesEOYAmt0332232
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt05092
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt05092
IRS990/NetUnrlzdGainsLossesInvstAmt086469
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt022298
IRS990/OtherExpensesGrp/Desc0EQUIPMENT
IRS990/OtherExpensesGrp/Desc1CLOTHING
IRS990/OtherExpensesGrp/Desc2MISC
IRS990/OtherExpensesGrp/ProgramServicesAmt04613
IRS990/OtherExpensesGrp/ProgramServicesAmt1437
IRS990/OtherExpensesGrp/ProgramServicesAmt2298
IRS990/OtherExpensesGrp/TotalAmt04613
IRS990/OtherExpensesGrp/TotalAmt1437
IRS990/OtherExpensesGrp/TotalAmt2298
IRS990/OtherLiabilitiesGrp/BOYAmt0660733
IRS990/OtherLiabilitiesGrp/EOYAmt0638435
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02025
IRS990/OtherSalariesAndWagesGrp/TotalAmt02025
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0CRAIG LOEBERTMANN
IRS990/PriorPeriodAdjustmentsAmt0-5500
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0EDUCATE GENERAL PUBLIC ABOUT FIRE SAFETY AND PREVENTION
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt010391
IRS990/ProgSrvcAccomActyOtherGrp/Desc0PROVIDE PENSION BENEFITS TO VESTED FIREFIGHTERS
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt0151100
IRS990/PYContributionsGrantsAmt0103822
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt016469
IRS990/PYOtherExpensesAmt017275
IRS990/PYOtherRevenueAmt08500
IRS990/PYRevenuesLessExpensesAmt0-41609
IRS990/PYSalariesCompEmpBnftPaidAmt02025
IRS990/PYTotalExpensesAmt0170400
IRS990/PYTotalRevenueAmt0128791
IRS990/ReconcilationRevenueExpnssAmt02218
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0233166
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0332232
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt06419
IRS990ScheduleD/ExpensesSubtotalAmt078735
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt06419
IRS990ScheduleD/NetUnrealizedGainsInvstAmt086469
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0638435
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED PENSION LIABILITY
IRS990ScheduleD/RevenueNotReportedAmt086469
IRS990ScheduleD/RevenueSubtotalAmt087372
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE 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/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalExpensesPerForm990Amt085154
IRS990ScheduleD/TotalLiabilityAmt0638435
IRS990ScheduleD/TotalRevenuePerForm990Amt087372
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0173841
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt078735
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt014527
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FUNDRAISERS
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0CALENDARS
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt011771
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt07848
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt019619
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt011771
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt07848
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt019619
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt05092
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt014527
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt08716
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt05811
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PROVIDE PENSION BENEFITS TO VESTED FIREFIGHTERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ASSOCIATION IS ORGANIZED WITH MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE MEMBERS VOTE TO ELECT THE PRESIDENT, VICE PRESIDENT, SECRETARY, TREASURER, AND TWO TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DECISIONS ARE MADE BY THE APPROVAL OF ALL MEMBERS OF THE FIRE RELIEF.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4A REVIEW OF THE 990 WILL BE CONDUCTED BY THE SECRETARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE 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/ExplanationTxt6THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7NET 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/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0893899
IRS990/TotalAssetsEOYAmt0976167
IRS990/TotalAssetsGrp/BOYAmt0893899
IRS990/TotalAssetsGrp/EOYAmt0976167
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt063832
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt011800
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt073354
IRS990/TotalFunctionalExpensesGrp/TotalAmt085154
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0660733
IRS990/TotalLiabilitiesEOYAmt0643935
IRS990/TotalLiabilitiesGrp/BOYAmt0660733
IRS990/TotalLiabilitiesGrp/EOYAmt0643935
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0233166
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0332232
IRS990/TotalProgramServiceExpensesAmt073354
IRS990/TotalRevenueGrp/ExclusionAmt023540
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt087372
IRS990/TotalVolunteersCnt031
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0893899
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0976167
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 309
IRS990/USAddress/CityNm0HOWARD LAKE
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd055349
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MARK STUEVEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum07636757424
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HOWARD LAKE FIRE RELIEF ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0HOWA
ReturnHeader/Filer/EIN0411661596
ReturnHeader/Filer/PhoneNum03209193184
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 309
ReturnHeader/Filer/USAddress/CityNm0HOWARD LAKE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd0553490609
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0411539592
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CONWAY DEUTH & SCHMIESING PLLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0331 3RD ST SW STE 2
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WILLMAR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0562014440
ReturnHeader/PreparerPersonGrp/PhoneNum03202353311
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MITCHEL A HJELLE CPA
ReturnHeader/ReturnTs02025-11-14T16:36:21-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.