Civic Intelligence

Kasson Fire Department

EIN 41-6021884 • 501(c)4 • Kasson, MN

Profile

To provide retirement benefits to volunteer firefighters.

101 E Main StKasson, MN 55944

n/A

Siviq Scores

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

Liabilities / Assets

40th percentile

0.00x

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

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

Liabilities / Revenue

42nd percentile

0.00x

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

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

Net Margin

78th percentile

29%

Higher net margin than 78% of similar nonprofits.

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

Top Officer Pay

75th percentile

$1,200

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 1.0% of source-year revenue.

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

Asset Growth

78th percentile

16%

Faster asset growth than 78% of similar nonprofits.

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

Revenue Growth

78th percentile

32%

Faster revenue growth than 78% of similar nonprofits.

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

Assets

Up

$853,666

Up $117,874 (+16%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$853,666

Up $117,874 (+16%) from 2023

Revenue

Up

$125,681

Up $30,650 (+32%) from 2023

Expenses

Up

$89,059

Up $42,772 (+92%) from 2023

Net Income

Down

$36,622

Down $12,122 (-25%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0Assets 2008: $505,780Liabilities 2008: $02008Assets 2009: $521,523Liabilities 2009: $02009Assets 2010: $504,900Liabilities 2010: $0Net Assets 2010: $504,9002010Assets 2013: $428,538Liabilities 2013: $0Net Assets 2013: $428,5382013Assets 2014: $480,076Liabilities 2014: $29,701Net Assets 2014: $450,3752014Assets 2015: $438,400Liabilities 2015: $0Net Assets 2015: $438,4002015Assets 2016: $459,728Liabilities 2016: $0Net Assets 2016: $459,7282016Assets 2017: $531,030Liabilities 2017: $0Net Assets 2017: $531,0302017Assets 2018: $477,085Liabilities 2018: $0Net Assets 2018: $477,0852018Assets 2019: $556,799Liabilities 2019: $0Net Assets 2019: $556,7992019Assets 2020: $625,317Liabilities 2020: $0Net Assets 2020: $625,3172020Assets 2021: $635,595Liabilities 2021: $0Net Assets 2021: $635,5952021Assets 2022: $611,668Liabilities 2022: $0Net Assets 2022: $611,6682022Assets 2023: $735,792Liabilities 2023: $0Net Assets 2023: $735,7922023Assets 2024: $853,666Liabilities 2024: $0Net Assets 2024: $853,6662024

Highlighted filing

2024

Assets$853,666
Liabilities$0
Net Assets$853,666

Operations Trend

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

$200K$100K$0-$100KRevenue 2008: $102,161Expenses 2008: $63,649Net Income 2008: $38,5122008Revenue 2009: $82,182Expenses 2009: $147,137Net Income 2009: -$64,9552009Revenue 2010: $81,115Expenses 2010: $140,409Net Income 2010: -$59,2942010Revenue 2013: $82,170Expenses 2013: $31,315Net Income 2013: $50,8552013Revenue 2014: $95,673Expenses 2014: $43,101Net Income 2014: $52,5722014Revenue 2015: $80,295Expenses 2015: $60,162Net Income 2015: $20,1332015Revenue 2016: $72,653Expenses 2016: $75,610Net Income 2016: -$2,9572016Revenue 2017: $82,059Expenses 2017: $44,643Net Income 2017: $37,4162017Revenue 2018: $77,108Expenses 2018: $85,792Net Income 2018: -$8,6842018Revenue 2019: $98,560Expenses 2019: $57,460Net Income 2019: $41,1002019Revenue 2020: $127,736Expenses 2020: $50,270Net Income 2020: $77,4662020Revenue 2021: $138,911Expenses 2021: $121,659Net Income 2021: $17,2522021Revenue 2022: $69,460Expenses 2022: $42,449Net Income 2022: $27,0112022Revenue 2023: $95,031Expenses 2023: $46,287Net Income 2023: $48,7442023Revenue 2024: $125,681Expenses 2024: $89,059Net Income 2024: $36,6222024

Highlighted filing

2024

Revenue$125,681
Expenses$89,059
Net Income$36,622

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$8.54$0.00$8.54$1.26$0.89$0.37
2023Detailed filing. Detailed filing data is available for this year.$7.36$0.00$7.36$0.95$0.46$0.49
2022Detailed filing. Detailed filing data is available for this year.$6.12$0.00$6.12$0.69$0.42$0.27
2021Detailed filing. Detailed filing data is available for this year.$6.36$0.00$6.36$1.39$1.22$0.17
2020Detailed filing. Detailed filing data is available for this year.$6.25$0.00$6.25$1.28$0.50$0.77
2019Detailed filing. Detailed filing data is available for this year.$5.57$0.00$5.57$0.99$0.57$0.41
2018Detailed filing. Detailed filing data is available for this year.$4.77$0.00$4.77$0.77$0.86$0.09
2017Detailed filing. Detailed filing data is available for this year.$5.31$0.00$5.31$0.82$0.45$0.37
2016Detailed filing. Detailed filing data is available for this year.$4.60$0.00$4.60$0.73$0.76$0.03
2015Detailed filing. Detailed filing data is available for this year.$4.38$0.00$4.38$0.80$0.60$0.20
2014Detailed filing. Detailed filing data is available for this year.$4.80$0.30$4.50$0.96$0.43$0.53
2013Summary only. Only limited summary data is available for this year.$4.29$0.00$4.29$0.82$0.31$0.51
2010Summary only. Only limited summary data is available for this year.$5.05$0.00$5.05$0.81$1.40$0.59
2009Summary only. Only limited summary data is available for this year.$5.22$0.00$0.82$1.47$0.65
2008Summary only. Only limited summary data is available for this year.$5.06$0.00$1.02$0.64$0.39
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 11, 2025
Return Version
2024v5.2
Gross Receipts
$180,407
Mission and Program Overview

Mission

SEE PART I, LINE 1

To provide retirement benefits to volunteer firefighters.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$735,792$853,666▲ $117,874
Investments in Publicly Traded Securities$631,621$729,519▲ $97,898
Cash and Non-Interest-Bearing Accounts$104,171$123,147▲ $18,976
Pledges and Grants Receivable-$1,000-
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$735,792$853,666▲ $117,874
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$735,792$853,666▲ $117,874
Total Liabilities and Net Assets / Fund Balance$735,792$853,666▲ $117,874
Compensation and Service Providers

Employees

NameTitleBaseOtherTotal
Lindsey Derby KaczmarekTreasurer$1,200-$1,200
Nick KobiTrustee-$500$500
Chris SeljanPresident-$300$300
Curtis AlexanderSecretary-$300$300
Cody MillerVice President-$175$175
Jason CampbellTrustee-$94$94
Revenue and Support

Revenue Composition

Contributions and Grants
$105,982
Program Service Revenue
$0
Investment Income
$8,996
Other Revenue
$10,703
All Other Contributions
$4,117
Change in Net Assets
$36,622
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$23,522
Grants and Similar Amounts Paid$13,968
Salaries, Compensation, and Employee Benefits$2,569
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members$49,000--$49,000
Grants to Domestic Orgs$10,968--$10,968
Fees for Services Accounting-$5,995-$5,995
Grants to Domestic Individuals$3,000--$3,000
Current Officers, Directors, Trustees, and Key Employees-$2,569-$2,569
Office Expenses$1,074--$1,074
Advertising$1,045--$1,045
Conferences and Meetings$895--$895
Other Expenses$520--$520
All Other Expenses$424--$424
Insurance$223--$223
Fees for Service Investment Mgmnt Fees-$74-$74
Total Functional Expenses$80,421$8,638$0$89,059
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Kasson Fire DepartmentKasson, MN-Provide new appliances for the new fire hall.$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$43,088
Gaming Gross Income$33,520
Fundraising Gross Income$31,829
Gaming Direct Expenses$11,638
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Dance$24,907$20,672$10,711$9,961
Calendar$23,210$8,250$11,629$-3,379
Total Events$60,010$31,829$43,088$-11,259
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
Yes
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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 is comprised of members of the volunteer fire department.

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

The members elect the members of the governing body.

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

Decisions affecting investments, bylaws, etc are approved by the members.

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

Form 990 is provided to the Organization's board of directors for review. After review it is made available to the members for their review.

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

The conflict of interest policy is reviewed annually by the Organization's board members for any necessary changes.

Form 990, Part VI, Section C, line 19

The Organization makes its governing documents and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Kasson Fire Department
EIN
41-6021884
Phone
5635438321
Address
101 E Main St, Kasson, MN 55944

Signing Officer

Name
Lindsey Derby Kaczmarek
Title
Treasurer
Phone
5635438321
Signed
2025-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lindsey Derby Kaczmarek
Formed
1946
Legal Domicile
Mn
Voting Board Members
6
Independent Board Members
0
Employees
0
Volunteers
26

Preparer

Firm
Abdo LLP
Address
100 Warren St STE 600, Mankato, MN 56001
Preparer
Cynthia Barta CPA
Phone
5076252727
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IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt028181
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt04235
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt014960
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriOtherEventsAmt08986
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt043088
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt06450
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt06450
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Dance
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0Calendar
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt08497
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageOtherEventsAmt04638
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt013135
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt024907
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt023210
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt011893
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt060010
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt020672
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt08250
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt02907
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt031829
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-11259
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt01163
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt023503
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt010711
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt011629
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt02
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt02000
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt02000
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt011638
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt033520
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt033520
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt021882
IRS990ScheduleG/GamingInformationGrp/NonCashPrizesOtherGamingAmt08585
IRS990ScheduleG/GamingInformationGrp/NonCashPrizesTotalGamingAmt08585
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt01053
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt01053
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd01
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd00
IRS990ScheduleG/LicensedInd01
IRS990ScheduleG/LicenseSuspendedEtcInd00
IRS990ScheduleG/MemberOfOtherEntityInd00
IRS990ScheduleG/StatesWhereGamingConductedCd0MN
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/RecipientTable/CashGrantAmt00
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt08933
IRS990ScheduleI/RecipientTable/NonCashAssistanceDesc0Appliances
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0Provide new appliances for the new fire hall.
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0Kasson Fire Department
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0401 5th St SE
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Kasson
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0MN
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd055944
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc0FMV
IRS990ScheduleI/Total501c3OrgCnt01
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Organization is comprised of members of the volunteer fire department.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The members elect the members of the governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Decisions affecting investments, bylaws, etc are approved by the members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Form 990 is provided to the Organization's board of directors for review. After review it is made available to the members for their review.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The conflict of interest policy is reviewed annually by the Organization's board members for any necessary changes.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The Organization makes its governing documents and financial statements available to the public 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/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0735792
IRS990/TotalAssetsEOYAmt0853666
IRS990/TotalAssetsGrp/BOYAmt0735792
IRS990/TotalAssetsGrp/EOYAmt0853666
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0105982
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt08638
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt080421
IRS990/TotalFunctionalExpensesGrp/TotalAmt089059
IRS990/TotalGrossUBIAmt0-3379
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0735792
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0853666
IRS990/TotalOtherCompensationAmt01369
IRS990/TotalProgramServiceExpensesAmt080421
IRS990/TotalReportableCompFromOrgAmt01200
IRS990/TotalRevenueGrp/ExclusionAmt022998
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt080
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0125681
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0-3379
IRS990/TotalVolunteersCnt026
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0735792
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0853666
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0101 E Main St
IRS990/USAddress/CityNm0Kasson
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd055944
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Lindsey Derby Kaczmarek
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum05635438321
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Kasson Fire Department
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Relief Association
ReturnHeader/Filer/BusinessNameControlTxt0KASS
ReturnHeader/Filer/EIN0416021884
ReturnHeader/Filer/PhoneNum05635438321
ReturnHeader/Filer/USAddress/AddressLine1Txt0101 E Main St
ReturnHeader/Filer/USAddress/CityNm0Kasson
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd055944
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0411397419
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Abdo LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0100 Warren St STE 600
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Mankato
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd056001
ReturnHeader/PreparerPersonGrp/PhoneNum05076252727
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Cynthia Barta CPA

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