Civic Intelligence

Cold Spring Fire & Rescue Department Relief Association

990 • Fiscal year 2014 • EIN 41-6036330

Jan 01, 2014 to Dec 31, 2014 • Filed on Nov 11, 2015

27 Red River Avenue SouthCold Spring, MN 56320

(320) 685-8673

Siviq Scores

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

Liabilities / Assets

25th percentile

0.00x

Higher debt load relative to assets than 25% of similar nonprofits.

2014 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

27th percentile

0.01x

Higher debt load relative to revenue than 27% of similar nonprofits.

2014 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2014

Net Margin

85th percentile

39%

Higher net margin than 85% of similar nonprofits.

2014 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

66th percentile

$9,600

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 4.6% of source-year revenue.

2014 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2014

Asset Growth

62nd percentile

5.2%

Faster asset growth than 62% of similar nonprofits.

2014 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

95th percentile

142%

Faster revenue growth than 95% of similar nonprofits.

2014 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Up

$1,289,290

Up $63,810 (+5.2%) from 2013

Net Assets

Up

$1,287,035

Up $74,140 (+6.1%) from 2013

Liabilities

Down

$2,255

Down $10,330 (-82%) from 2013

Revenue

Up

$208,373

Up $122,097 (+142%) from 2013

Expenses

Down

$127,715

Down $6,774 (-5.0%) from 2013

Net Income

Up

$80,658

Up $128,871 (+267%) from 2013

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $1,070,511Liabilities 2010: $349Net Assets 2010: $1,070,1622010Assets 2011: $1,073,025Liabilities 2011: $2,106Net Assets 2011: $1,070,9192011Assets 2012: $1,204,579Liabilities 2012: $7,444Net Assets 2012: $1,197,1352012Assets 2013: $1,225,480Liabilities 2013: $12,585Net Assets 2013: $1,212,8952013Assets 2014: $1,289,290Liabilities 2014: $2,255Net Assets 2014: $1,287,0352014Assets 2015: $1,198,420Liabilities 2015: $2,948Net Assets 2015: $1,195,4722015Assets 2016: $1,081,446Liabilities 2016: $3,323Net Assets 2016: $1,078,1232016Assets 2017: $1,300,167Liabilities 2017: $135Net Assets 2017: $1,300,0322017Assets 2018: $1,335,077Liabilities 2018: $1,964Net Assets 2018: $1,333,1132018Assets 2019: $1,399,581Liabilities 2019: $15,109Net Assets 2019: $1,384,4722019Assets 2020: $1,574,135Liabilities 2020: $46,820Net Assets 2020: $1,527,3152020Assets 2021: $1,762,288Liabilities 2021: $0Net Assets 2021: $1,762,2882021Assets 2022: $1,649,346Liabilities 2022: $251Net Assets 2022: $1,649,0952022Assets 2023: $1,707,129Liabilities 2023: $0Net Assets 2023: $1,707,1292023Assets 2024: $1,639,316Liabilities 2024: $0Net Assets 2024: $1,639,3162024

Highlighted filing

2014

Assets$1,289,290
Liabilities$2,255
Net Assets$1,287,035

Operations Trend

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

$400K$200K$0-$200KExpenses 2010: $57,6662010Expenses 2011: $70,5802011Revenue 2012: $92,549Expenses 2012: $28,103Net Income 2012: $64,4462012Revenue 2013: $86,276Expenses 2013: $134,489Net Income 2013: -$48,2132013Revenue 2014: $208,373Expenses 2014: $127,715Net Income 2014: $80,6582014Revenue 2015: $83,944Expenses 2015: $124,938Net Income 2015: -$40,9942015Revenue 2016: $24,424Expenses 2016: $152,639Net Income 2016: -$128,2152016Revenue 2017: $360,416Expenses 2017: $198,002Net Income 2017: $162,4142017Revenue 2018: $145,065Expenses 2018: $24,411Net Income 2018: $120,6542018Revenue 2019: $69,925Expenses 2019: $112,179Net Income 2019: -$42,2542019Revenue 2020: $88,285Expenses 2020: $25,329Net Income 2020: $62,9562020Revenue 2021: $311,018Expenses 2021: $133,270Net Income 2021: $177,7482021Revenue 2022: $271,410Expenses 2022: $197,503Net Income 2022: $73,9072022Revenue 2023: $225,082Expenses 2023: $250,520Net Income 2023: -$25,4382023Revenue 2024: -$65,235Expenses 2024: $85,028Net Income 2024: -$150,2632024

Highlighted filing

2014

Revenue$208,373
Expenses$127,715
Net Income$80,658
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Nov 11, 2015
Return Version
2014v5.0
Gross Receipts
$1,079,980
Mission and Program Overview

Mission

SEE FORM 990, PAGE 1.

The association provides pension benefits to retired members of the volunteer firefighters of the cold spring fire department. The association also provides education and training to members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$820,253$844,710▲ $24,457
Cash and Non-Interest-Bearing Accounts$273,371$269,310▼ $4,061
Savings and Temporary Cash Investments$130,489$131,469▲ $980
Accounts Receivable$3,157$42,385▲ $39,228
Inventories for Sale or Use$1,194$1,416▲ $222
Total Assets$1,228,464$1,289,290▲ $60,826
Liabilities
Accounts Payable and Accrued Expenses$13,340$2,255▼ $11,085
Total Liabilities$13,340$2,255▼ $11,085
Net Assets / Fund Balance
Unrestricted Net Assets$1,215,124$1,287,035▲ $71,911
Total Net Assets Fund Balance$1,215,124$1,287,035▲ $71,911
Total Liabilities and Net Assets / Fund Balance$1,228,464$1,289,290▲ $60,826
Compensation and Service Providers

Employees

NameTitleBaseOtherTotal
Chad KraemerVP/gambling Manager$9,600-$9,600
Duane KruegerSecretary-$599$599
Glenn MuellerPresident-$599$599
Michael LangTreasurer-$599$599
Brian PetersTrustee-$100$100
Jon DouvierTrustee-$100$100

Board Members and Trustees

NameTitle
Paul HetlandCity Administrator
Dan WeberFire Department Chief
Doug SchmitzMayor
Revenue and Support

Revenue Composition

Contributions and Grants
$81,550
Program Service Revenue
$0
Investment Income
$40,664
Other Revenue
$86,159
All Other Contributions
$1,441
Change in Net Assets
$80,658

Audited Revenue Reconciliation

Revenue per Audited Statements
$775,692
Revenue Not Reported on Financial Statements
$-567,319
Revenue Not Reported on Form 990
$-8,747
Other Revenue Adjustments
$-574,878
Total Revenue per Audited Statements
$766,945
Total Revenue per Form 990
$208,373
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$21,325
Other Expenses$5,871
Salaries, Compensation, and Employee Benefits$1,997
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members$98,522--$98,522
Grants to Domestic Orgs$21,325--$21,325
Fees for Service Investment Mgmnt Fees-$7,559-$7,559
Fees for Services Accounting-$4,480-$4,480
All Other Expenses$1,589$750-$2,339
Other Salaries and Wages-$1,997-$1,997
Office Expenses-$929-$929
Other Expenses$-21,325--$-21,325
Total Functional Expenses$112,000$15,715$0$127,715

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$693,543
Total Expenses per Audited Statements$693,543
Total Expenses per Form 990$127,715
Expenses Not Reported on Form 990$0
Expenses Not Reported on Financial Statements$-565,828
Other Expense Adjustments$-573,387
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$660,431
Fundraising Direct Expenses$573,387
Gaming Direct Expenses$298,220
Gaming Gross Income$296,711
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fire Fest$682,431$660,431$162,741$497,690
Total Events$682,431$660,431$573,387$87,044
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 family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
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 members of the organization consist of vested and non-vested firefighters that serve on the cold spring fire and rescue department.

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

The members vote to elect the officers and trustees.

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

The members of the organization must approve any change to the bylaws.

Form 990, Part VI, Section A, Line 8B

Committees do not have authority to act on behalf of the board.

Form 990, Part VI, Section B, Line 11

The president, vice president and trustees are presented with a copy of the 990 and 990-t. They review the documents for accuracy and hold an immediate vote on whether to forward the documents on for a vote by all members of the organization. If this vote is affirmative, the membership then votes at the next meeting to approve and file the 990 and 990-t.

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

Officers, directors and trustees are required to disclose actual and potential conflicts of interest before receiving stipends.

Form 990, Part VI, Section B, Line 15

The executive board is required to draft and vote on proposed compensation adjustments. If the executive board affirms the proposed adjustments, a proposal is sent before the general assembly to be voted on by the entire organization.

Form 990, Part VI, Section C, Line 19

The governing documents, conflict of interest policy and financial statements are available to the public upon request.

FORM 990, PART VII:

Compensation to chad kraemer represents expenses that relate directly to the production of gaming activity.

Filing and Contact Details

Filer

Filer Name
Cold Spring Fire Department Relief Assoc
EIN
41-6036330
Phone
3206858673
Address
27 RED RIVER AVENUE SOUTH, COLD SPRING, MN 56320

Signing Officer

Name
Glenn Mueller
Title
President
Phone
3206858673
Signed
2015-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Glenn Mueller
Formed
1911
Legal Domicile
Mn
Voting Board Members
6
Independent Board Members
0
Employees
1
Volunteers
29

Preparer

Firm
Bergankdv Ltd
Address
220 PARK AVE S, ST CLOUD, MN 56301
Preparer
Nancy M Schulzetenberg CPA
Phone
3202517010
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

The board of directors oversees the selection of an independent accountant. This process has not changed from prior year.

Financial Statement Notes

PART X, LINE 2:

The association is exempt from income taxes under section 501(c)4 of the internal revenue code. The association is also exempt from minnesota franchise or income tax. The association is required to assess whether an uncertain tax position exists and if there should be recognition of a related benefit or liability in the financial statements. The association has determined there are no amounts to record as assets or liabilities related to uncertain tax positions. Generally, the association is no longer subject to examination by tax authorities for years before december 31, 2012.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Fundraising expenses to net with revenue -573,387. Net gaming loss from gambling tax returns -1,491.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Fundraising expenses to net with revenue -573,387.

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IRS990/OtherRevenueTotalAmt0624
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt01997
IRS990/OtherSalariesAndWagesGrp/TotalAmt01997
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0GLENN MUELLER
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt0106848
IRS990/PYContributionsGrantsAmt062949
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt02276
IRS990/PYInvestmentIncomeAmt027684
IRS990/PYOtherExpensesAmt022790
IRS990/PYOtherRevenueAmt0-2128
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-45984
IRS990/PYSalariesCompEmpBnftPaidAmt02575
IRS990/PYTotalExpensesAmt0134489
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt088505
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt080658
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0624
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0130489
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0131469
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0-565828
IRS990ScheduleD/ExpensesSubtotalAmt0693543
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt07559
IRS990ScheduleD/InvestmentExpensesNotIncldAmt07559
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-8747
IRS990ScheduleD/OtherExpensesNotIncludedAmt0-573387
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0-574878
IRS990ScheduleD/RevenueNotReportedAmt0-8747
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0-567319
IRS990ScheduleD/RevenueSubtotalAmt0775692
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)4 OF THE INTERNAL REVENUE CODE. THE ASSOCIATION IS ALSO EXEMPT FROM MINNESOTA FRANCHISE OR INCOME TAX. THE ASSOCIATION IS REQUIRED TO ASSESS WHETHER AN UNCERTAIN TAX POSITION EXISTS AND IF THERE SHOULD BE RECOGNITION OF A RELATED BENEFIT OR LIABILITY IN THE FINANCIAL STATEMENTS. THE ASSOCIATION HAS DETERMINED THERE ARE NO AMOUNTS TO RECORD AS ASSETS OR LIABILITIES RELATED TO UNCERTAIN TAX POSITIONS. GENERALLY, THE ASSOCIATION IS NO LONGER SUBJECT TO EXAMINATION BY TAX AUTHORITIES FOR YEARS BEFORE DECEMBER 31, 2012.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1FUNDRAISING EXPENSES TO NET WITH REVENUE -573,387. NET GAMING LOSS FROM GAMBLING TAX RETURNS -1,491.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2FUNDRAISING EXPENSES TO NET WITH REVENUE -573,387.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt0127715
IRS990ScheduleD/TotalRevenuePerForm990Amt0208373
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0766945
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0693543
IRS990ScheduleG/CharitableDistributionRqrInd01
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd00
IRS990ScheduleG/DistributedAmt023693
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt022000
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt022000
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt0573387
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt0288500
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt0288500
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FIRE FEST
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt039465
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt039465
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0682431
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0682431
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0660431
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0660431
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt087044
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt0162741
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt0162741
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt082681
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt082681
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt018043
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt0217465
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0235508
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0298220
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt030321
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0266390
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0296711
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0-1509
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt03818
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt049845
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt046027
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsPullTabsAmt012867
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt012867
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd00
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd00
IRS990ScheduleG/GamingManagerCompensationAmt09600
IRS990ScheduleG/GamingManagerIsDirectorOfcrInd0X
IRS990ScheduleG/GamingManagerPersonNm0CHAD KRAEMER
IRS990ScheduleG/GamingManagerServicesProvTxt0CONDUCTS THE ORGANIZATION'S LAWFUL GAMBLING EVENTS, RECONCILES CASH AND INVENTORY ACCOUNTS, AND FILES MONTHLY GAMBLING RETURNS WITH THE STATE OF MINNESOTA.
IRS990ScheduleG/GamingOtherFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd01
IRS990ScheduleG/LicensedInd01
IRS990ScheduleG/LicenseSuspendedEtcInd00
IRS990ScheduleG/MemberOfOtherEntityInd00
IRS990ScheduleG/PersonsWithBooksName/BusinessNameLine1Txt0THE ORGANIZATION
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt027 RED RIVER AVENUE SOUTH
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0COLD SPRING
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MN
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd056320
IRS990ScheduleG/StatesWhereGamingConductedCd0MN
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0GRANTS TO ORGANIZATIONS IN TOTAL WAS MORE THAN $5,000, BUT THERE WERE NO SINGLE CONTRIBUTIONS IN EXCESS OF $5,000 TO BE REPORTED ON SCHEDULE I.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PART II.
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MEMBERS OF THE ORGANIZATION CONSIST OF VESTED AND NON-VESTED FIREFIGHTERS THAT SERVE ON THE COLD SPRING FIRE AND RESCUE DEPARTMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEMBERS VOTE TO ELECT THE OFFICERS AND TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE MEMBERS OF THE ORGANIZATION MUST APPROVE ANY CHANGE TO THE BYLAWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMMITTEES DO NOT HAVE AUTHORITY TO ACT ON BEHALF OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE PRESIDENT, VICE PRESIDENT AND TRUSTEES ARE PRESENTED WITH A COPY OF THE 990 AND 990-T. THEY REVIEW THE DOCUMENTS FOR ACCURACY AND HOLD AN IMMEDIATE VOTE ON WHETHER TO FORWARD THE DOCUMENTS ON FOR A VOTE BY ALL MEMBERS OF THE ORGANIZATION. IF THIS VOTE IS AFFIRMATIVE, THE MEMBERSHIP THEN VOTES AT THE NEXT MEETING TO APPROVE AND FILE THE 990 AND 990-T.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5OFFICERS, DIRECTORS AND TRUSTEES ARE REQUIRED TO DISCLOSE ACTUAL AND POTENTIAL CONFLICTS OF INTEREST BEFORE RECEIVING STIPENDS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE EXECUTIVE BOARD IS REQUIRED TO DRAFT AND VOTE ON PROPOSED COMPENSATION ADJUSTMENTS. IF THE EXECUTIVE BOARD AFFIRMS THE PROPOSED ADJUSTMENTS, A PROPOSAL IS SENT BEFORE THE GENERAL ASSEMBLY TO BE VOTED ON BY THE ENTIRE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8COMPENSATION TO CHAD KRAEMER REPRESENTS EXPENSES THAT RELATE DIRECTLY TO THE PRODUCTION OF GAMING ACTIVITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9THE BOARD OF DIRECTORS OVERSEES THE SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM PRIOR YEAR.
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 A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART VII:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9FORM 990, PART XII, LINE 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01228464
IRS990/TotalAssetsEOYAmt01289290
IRS990/TotalAssetsGrp/BOYAmt01228464
IRS990/TotalAssetsGrp/EOYAmt01289290
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt081550
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt015715
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0112000
IRS990/TotalFunctionalExpensesGrp/TotalAmt0127715
IRS990/TotalGrossUBIAmt0-1509
IRS990/TotalLiabilitiesBOYAmt013340
IRS990/TotalLiabilitiesEOYAmt02255
IRS990/TotalLiabilitiesGrp/BOYAmt013340
IRS990/TotalLiabilitiesGrp/EOYAmt02255
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01215124
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01287035
IRS990/TotalOtherCompensationAmt01997
IRS990/TotalProgramServiceExpensesAmt0112000
IRS990/TotalReportableCompFromOrgAmt09600
IRS990/TotalRevenueGrp/ExclusionAmt0127708

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.64$0.00$1.64$0.07$0.09$0.15
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.71$0.00$1.71$0.23$0.25$0.03
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.65$0.00$1.65$0.27$0.20$0.07
2021Detailed filing. Detailed filing data is available for this year.$1.76$0.00$1.76$0.31$0.13$0.18
2020Detailed filing. Detailed filing data is available for this year.$1.57$0.05$1.53$0.09$0.03$0.06
2019Detailed filing. Detailed filing data is available for this year.$1.40$0.02$1.38$0.07$0.11$0.04
2018Detailed filing. Detailed filing data is available for this year.$1.34$0.00$1.33$0.15$0.02$0.12
2017Detailed filing. Detailed filing data is available for this year.$1.30$0.00$1.30$0.36$0.20$0.16
2016Detailed filing. Detailed filing data is available for this year.$1.08$0.00$1.08$0.02$0.15$0.13
2015Detailed filing. Detailed filing data is available for this year.$1.20$0.00$1.20$0.08$0.12$0.04
2014Detailed filing. Detailed filing data is available for this year.$1.29$0.00$1.29$0.21$0.13$0.08
2013Detailed filing. Detailed filing data is available for this year.$1.23$0.01$1.21$0.09$0.13$0.05
2012Summary only. Only limited summary data is available for this year.$1.20$0.01$1.20$0.09$0.03$0.06
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.07$0.00$1.07$0.07
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.07$0.00$1.07$0.06