Civic Intelligence

Pine City Fire Dept Relief Association

EIN 41-6036427 • 501(c)4 • Pine City, MN

Profile

The purpose of the pine city fire department relief association is to provide a retirement pension and other benefits to its members and dependents.

400 5th Street SEPine City, MN 55063

n/A

Siviq Scores

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

Liabilities / Assets

28th percentile

0.00x

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

501(c)4 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

30th percentile

0.00x

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

501(c)4 • $1M-$5M nonprofits • Source year 2024

Net Margin

74th percentile

28%

Higher net margin than 74% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

66th percentile

$2,771

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 1.4% of source-year revenue.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Asset Growth

73rd percentile

14%

Faster asset growth than 73% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

73rd percentile

30%

Faster revenue growth than 73% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets28th percentile

Assets

Up

$1,992,491

Up $241,747 (+14%) from 2023

Liabilities

Down

$0

Down $4,156 (-100%) from 2023

Net Assets

Up

$1,992,491

Up $245,903 (+14%) from 2023

Operations
Liabilities / Revenue30th percentileNet Margin74th percentile

Revenue

Up

$192,838

Up $44,655 (+30%) from 2023

Expenses

Down

$139,210

Down $5,369 (-3.7%) from 2023

Net Income

Up

$53,628

Up $50,024 (+1388%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth73rd percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $955,873Liabilities 2011: $0Net Assets 2011: $955,8732011Assets 2012: $1,002,490Liabilities 2012: $0Net Assets 2012: $1,002,4902012Assets 2013: $1,062,586Liabilities 2013: $0Net Assets 2013: $1,062,5862013Assets 2014: $1,117,056Liabilities 2014: $0Net Assets 2014: $1,117,0562014Assets 2015: $1,106,334Liabilities 2015: $0Net Assets 2015: $1,106,3342015Assets 2016: $1,169,388Liabilities 2016: $0Net Assets 2016: $1,169,3882016Assets 2017: $1,299,631Liabilities 2017: $0Net Assets 2017: $1,299,6312017Assets 2018: $1,277,829Liabilities 2018: $0Net Assets 2018: $1,277,8292018Assets 2019: $1,474,142Liabilities 2019: $0Net Assets 2019: $1,474,1422019Assets 2020: $1,601,794Liabilities 2020: $0Net Assets 2020: $1,601,7942020Assets 2021: $1,769,228Liabilities 2021: $0Net Assets 2021: $1,769,2282021Assets 2022: $1,614,047Liabilities 2022: $0Net Assets 2022: $1,614,0472022Assets 2023: $1,750,744Liabilities 2023: $4,156Net Assets 2023: $1,746,5882023Assets 2024: $1,992,491Liabilities 2024: $0Net Assets 2024: $1,992,4912024

Highlighted filing

2024

Assets$1,992,491
Liabilities$0
Net Assets$1,992,491
Open 2024 Filing

Operations Trend

Revenue Growth73rd percentile

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

$300K$200K$100K$0-$100KRevenue 2011: $89,060Expenses 2011: $75,120Net Income 2011: $13,9402011Revenue 2012: $89,364Expenses 2012: $83,030Net Income 2012: $6,3342012Revenue 2013: $93,145Expenses 2013: $85,809Net Income 2013: $7,3362013Revenue 2014: $146,422Expenses 2014: $91,952Net Income 2014: $54,4702014Revenue 2015: $78,035Expenses 2015: $88,757Net Income 2015: -$10,7222015Revenue 2016: $152,054Expenses 2016: $89,000Net Income 2016: $63,0542016Revenue 2017: $211,486Expenses 2017: $81,243Net Income 2017: $130,2432017Revenue 2018: $73,115Expenses 2018: $94,917Net Income 2018: -$21,8022018Revenue 2019: $123,689Expenses 2019: $94,547Net Income 2019: $29,1422019Revenue 2020: $128,570Expenses 2020: $101,434Net Income 2020: $27,1362020Revenue 2021: $120,436Expenses 2021: $108,722Net Income 2021: $11,7142021Revenue 2022: $149,573Expenses 2022: $110,191Net Income 2022: $39,3822022Revenue 2023: $148,183Expenses 2023: $144,579Net Income 2023: $3,6042023Revenue 2024: $192,838Expenses 2024: $139,210Net Income 2024: $53,6282024

Highlighted filing

2024

Revenue$192,838
Expenses$139,210
Net Income$53,628
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$1,992,491
Liabilities
$0
Net assets
$1,992,491
Revenue
$192,838
Expenses
$139,210
Net income
$53,628
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.99$0.00$1.99$0.19$0.14$0.05
2023Summary only. Only limited summary data is available for this year.$1.75$0.00$1.75$0.15$0.14$0.00
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.61$0.00$1.61$0.15$0.11$0.04
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.77$0.00$1.77$0.12$0.11$0.01
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.60$0.00$1.60$0.13$0.10$0.03
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.47$0.00$1.47$0.12$0.09$0.03
2018Summary only. Only limited summary data is available for this year.$1.28$0.00$1.28$0.07$0.09$0.02
2017Summary only. Only limited summary data is available for this year.$1.30$0.00$1.30$0.21$0.08$0.13
2016Summary only. Only limited summary data is available for this year.$1.17$0.00$1.17$0.15$0.09$0.06
2015Summary only. Only limited summary data is available for this year.$1.11$0.00$1.11$0.08$0.09$0.01
2014Summary only. Only limited summary data is available for this year.$1.12$0.00$1.12$0.15$0.09$0.05
2013Summary only. Only limited summary data is available for this year.$1.06$0.00$1.06$0.09$0.09$0.01
2012Summary only. Only limited summary data is available for this year.$1.00$0.00$1.00$0.09$0.08$0.01
2011Summary only. Only limited summary data is available for this year.$0.96$0.00$0.96$0.09$0.08$0.01
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 9, 2023
Return Version
2022v5.0
Gross Receipts
$164,436
Mission and Program Overview

Mission

The purpose of the pine city fire department relief association is to provide a retirement pension and other benefits to its members and dependents.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$855,562$717,504▼ $138,058
Investments in Publicly Traded Securities$473,501$433,449▼ $40,052
Cash and Non-Interest-Bearing Accounts$76,159$272,202▲ $196,043
Savings and Temporary Cash Investments$296,129$190,892▼ $105,237
Accounts Receivable$67,877$0▼ $67,877
Total Assets$1,769,228$1,614,047▼ $155,181
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets With Donor Restrictions$1,753,672$1,576,673▼ $176,999
Net Assets Without Donor Restrictions$15,556$37,374▲ $21,818
Total Net Assets Fund Balance$1,769,228$1,614,047▼ $155,181
Total Liabilities and Net Assets / Fund Balance$1,769,228$1,614,047▼ $155,181

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$198,062--
Compensation and Service Providers
Top Officer Pay66th percentile

Employees

NameTitleBaseTotal
Justin JahnzTrasurer$2,771$2,771
Jason SkluzacekSecretary$1,385$1,385

Board Members and Trustees

NameTitle
Pete LeibelPresident
Jason ZasteraVice President
Carl PedersonEx-officio Trustee
Scott HildebrandEx-officio Trustee
Tom MillerEx-officio Trustee
Adam ZemekTrustee
George JohnsonTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$112,592
Program Service Revenue
$0
Investment Income
$29,106
Other Revenue
$7,875
All Other Contributions
$16,340
Change in Net Assets
$39,382

Audited Revenue Reconciliation

Revenue per Audited Statements
$137,590
Revenue Not Reported on Financial Statements
$11,983
Revenue Not Reported on Form 990
$-179,700
Total Revenue per Audited Statements
$-42,110
Total Revenue per Form 990
$149,573
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$24,519
Salaries, Compensation, and Employee Benefits$4,872
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members$80,800--$80,800
Fees for Service Investment Mgmnt Fees-$11,983-$11,983
Fees for Services Accounting-$10,048-$10,048
Other Salaries and Wages-$4,156-$4,156
Payment Travel Entrtnmnt Publicly Ofcl$955--$955
Payroll Taxes-$716-$716
Fees for Services Other-$92-$92
Other Expenses$250$69-$69
Total Functional Expenses$82,005$28,186$0$110,191

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$113,071
Total Expenses per Form 990$110,191
Expenses per Audited Statements$98,208
Expenses Not Reported on Form 990$14,863
Expenses Not Reported on Financial Statements$11,983
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$22,738
Fundraising Direct Expenses$14,863
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fire on the Snake Event$22,738$22,738$14,863$7,875
Total Events$22,738$22,738$14,863$7,875
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
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“Organized with members; volunteers.”

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

“Members elect the officers of the association at the annual meeting.”

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

“Various decisions of the association have members approval who are other than the governing body.”

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

“Governing body reviews forms before they are submitted.”

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

“Conflicts of interest are reviewed by disclosures made by the officers and members as part of the tone of integrity of the association.”

Form 990, Part VI, Section C, Line 19

“Governing documents, conflict of interest policy, and financial statements are made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Pine City Fire Dept Relief Association
EIN
41-6036427
Phone
3202238957
Address
400 5TH STREET SE, PINE CITY, MN 55063
Doing Business As
Pine City Fire Relief Association

Signing Officer

Name
Justin Jahnz
Title
Treasurer
Phone
3202238957
Signed
2023-11-09

Organization Details

Principal Officer
Justin Jahnz
Formed
1903
Legal Domicile
Mn
Voting Board Members
9
Independent Board Members
7
Employees
2
Volunteers
24

Preparer

Firm
Smith Schafer & Associates Ltd
Address
7500 HIGHWAY 55 SUITE 350, MINNEAPOLIS, MN 55427
Preparer
Jason C Miller
Phone
9529201455
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 1:

“Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the association considers all revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. Intergovernmental revenues and interest associated with the current fiscal period are all considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. All other revenue items are considered to be measurable and available only when cash is received by the association. The fiduciary fund statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Contributions and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider have been met.”

Financial Statement Notes

PART X, LINE 2:

“The association is exempt from income taxes under minn. Stat. 290.05, subdivision 1, and internal revenue code 501(c)(4). Management has determined that the association does not have any uncertain tax positions and associated unrecognized benefits that materially impact the financial statements or related disclosures. The association's federal informational returns are subject to examination by the irs, generally for three years after they were filed.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“FUNDRAISING 14,863.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“FUNDRAISING 14,863.”

Raw XML AppendixShowing 400 of 403 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/AccountantCompileOrReviewInd00
IRS990/AccountsReceivableGrp/BOYAmt067877
IRS990/AccountsReceivableGrp/EOYAmt00
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0THE PURPOSE OF THE PINE CITY FIRE DEPARTMENT RELIEF ASSOCIATION IS TO PROVIDE A RETIREMENT PENSION AND OTHER BENEFITS TO ITS MEMBERS AND DEPENDENTS.
IRS990/AllOtherContributionsAmt016340
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BenefitsToMembersGrp/ProgramServicesAmt080800
IRS990/BenefitsToMembersGrp/TotalAmt080800
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0JUSTIN JAHNZ
IRS990/BooksInCareOfDetail/PhoneNum03202238957
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0400 5TH STREET SE
IRS990/BooksInCareOfDetail/USAddress/CityNm0PINE CITY
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MN
IRS990/BooksInCareOfDetail/USAddress/ZIPCd055063
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IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt076159
IRS990/CashNonInterestBearingGrp/EOYAmt0272202
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt080800
IRS990/CYContributionsGrantsAmt0112592
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt029106
IRS990/CYOtherExpensesAmt024519
IRS990/CYOtherRevenueAmt07875
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt039382
IRS990/CYSalariesCompEmpBnftPaidAmt04872
IRS990/CYTotalExpensesAmt0110191
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0149573
IRS990/DecisionsSubjectToApprovaInd01
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0BENEFITS PAID TO RETIRED FIREFIGHTERS WHO HAVE VOLUNTEERED THEIR SERVICES AS FIREFIGHTERS AND ARE NOW RETIRED AFTER SERVING THE QUALIFIED YEARS AND HAVE OBTAINED THE REQUIRED AGE FOR RECEIVING BENEFITS FOR PERFORMING TASKS IN HIGH RISK RESCUERS AND FIRE FIGHTING ACTIVITIES.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DoingBusinessAsName/BusinessNameLine1Txt0PINE CITY FIRE RELIEF ASSOCIATION
IRS990/DonorAdvisedFundInd00
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IRS990/DonorRestrictionNetAssetsGrp/EOYAmt01576673
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt02
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt082005
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt010048
IRS990/FeesForServicesAccountingGrp/TotalAmt010048
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt092
IRS990/FeesForServicesOtherGrp/TotalAmt092
IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt011983
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt011983
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt50.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt60.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt70.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt80.50
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IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
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IRS990/Form990PartVIISectionAGrp/PersonNm0JUSTIN JAHNZ
IRS990/Form990PartVIISectionAGrp/PersonNm1JASON SKLUZACEK
IRS990/Form990PartVIISectionAGrp/PersonNm2PETE LEIBEL
IRS990/Form990PartVIISectionAGrp/PersonNm3JASON ZASTERA
IRS990/Form990PartVIISectionAGrp/PersonNm4GEORGE JOHNSON
IRS990/Form990PartVIISectionAGrp/PersonNm5ADAM ZEMEK
IRS990/Form990PartVIISectionAGrp/PersonNm6SCOTT HILDEBRAND
IRS990/Form990PartVIISectionAGrp/PersonNm7TOM MILLER
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IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt2PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6EX-OFFICIO TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7EX-OFFICIO TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8EX-OFFICIO TRUSTEE
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IRS990/FormationYr01903
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IRS990/FSAuditedInd01
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IRS990/FundraisingGrossIncomeAmt022738
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GovernmentGrantsAmt096252
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0164436
IRS990/GroupReturnForAffiliatesInd00
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IRS990/IndependentVotingMemberCnt07
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
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IRS990/InfoInScheduleOPartXIIInd0X
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IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt029106
IRS990/InvestmentInJointVentureInd00
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IRS990/InvestmentsPubTradedSecGrp/BOYAmt0473501
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0433449
IRS990/IRPDocumentCnt026
IRS990/IRPDocumentW2GCnt00
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IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingOtherInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE PURPOSE OF THE PINE CITY FIRE DEPARTMENT RELIEF ASSOCIATION IS TO PROVIDE A RETIREMENT PENSION AND OTHER BENEFITS TO ITS MEMBERS AND DEPENDENTS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt01769228
IRS990/NetAssetsOrFundBalancesEOYAmt01614047
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt07875
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt07875
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-194563
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt015556
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt037374
IRS990/NondeductibleContributionsInd00
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc1RETIREMENT GIFTS
IRS990/OtherExpensesGrp/Desc2BANK CHARGES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01122
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt169
IRS990/OtherExpensesGrp/ProgramServicesAmt0250
IRS990/OtherExpensesGrp/TotalAmt01122
IRS990/OtherExpensesGrp/TotalAmt1250
IRS990/OtherExpensesGrp/TotalAmt269
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt04156
IRS990/OtherSalariesAndWagesGrp/TotalAmt04156
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0716
IRS990/PayrollTaxesGrp/TotalAmt0716
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0JUSTIN JAHNZ
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt071400
IRS990/PYContributionsGrantsAmt097690
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt025796
IRS990/PymtTravelEntrtnmntPubOfclGrp/ProgramServicesAmt0955
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt0955
IRS990/PYOtherExpensesAmt031735
IRS990/PYOtherRevenueAmt0-3050
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt011714
IRS990/PYSalariesCompEmpBnftPaidAmt05587
IRS990/PYTotalExpensesAmt0108722
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0120436
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt039382
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0296129
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0190892
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
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd01
IRS990ScheduleC/SubstantiallyAllDuesNondedInd01
IRS990ScheduleD/ExpensesNotReportedAmt014863
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt011983
IRS990ScheduleD/ExpensesSubtotalAmt098208
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt011983
IRS990ScheduleD/InvestmentExpensesNotIncldAmt011983
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-194563
IRS990ScheduleD/OtherExpensesIncludedAmt014863
IRS990ScheduleD/OtherRevenueAmt014863
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0113216
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt1125897
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt2123480
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt3156849
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt4198062
IRS990ScheduleD/OtherSecuritiesGrp/Desc0LORD ABBETT CORE FIXED INCOME FUND CLASS F
IRS990ScheduleD/OtherSecuritiesGrp/Desc1LORD ABBETT SHORT DURATION INCOME FUND CLASS F
IRS990ScheduleD/OtherSecuritiesGrp/Desc2MFS TOTAL RETURN BOND FUND CLASS I
IRS990ScheduleD/OtherSecuritiesGrp/Desc3VANGUARD INDEX FDS VANGUARD GROWTH ETF
IRS990ScheduleD/OtherSecuritiesGrp/Desc4VANGUARD INDEX FDS VANGUARD VALUE ETF
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd1F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd2F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd3F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd4F
IRS990ScheduleD/RevenueNotReportedAmt0-179700
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt011983
IRS990ScheduleD/RevenueSubtotalAmt0137590
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION IS EXEMPT FROM INCOME TAXES UNDER MINN. STAT. 290.05, SUBDIVISION 1, AND INTERNAL REVENUE CODE 501(C)(4). MANAGEMENT HAS DETERMINED THAT THE ASSOCIATION DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS AND ASSOCIATED UNRECOGNIZED BENEFITS THAT MATERIALLY IMPACT THE FINANCIAL STATEMENTS OR RELATED DISCLOSURES. THE ASSOCIATION'S FEDERAL INFORMATIONAL RETURNS ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1FUNDRAISING 14,863.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2FUNDRAISING 14,863.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueSecuritiesAmt0717504
IRS990ScheduleD/TotalExpensesPerForm990Amt0110191
IRS990ScheduleD/TotalRevenuePerForm990Amt0149573
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0-42110
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0113071
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt014863
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FIRE ON THE SNAKE EVENT
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt022738
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt022738
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt022738
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt022738
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt07875
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt014863
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt014863
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ORGANIZED WITH MEMBERS; VOLUNTEERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS ELECT THE OFFICERS OF THE ASSOCIATION AT THE ANNUAL MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2VARIOUS DECISIONS OF THE ASSOCIATION HAVE MEMBERS APPROVAL WHO ARE OTHER THAN THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING BODY REVIEWS FORMS BEFORE THEY ARE SUBMITTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CONFLICTS OF INTEREST ARE REVIEWED BY DISCLOSURES MADE BY THE OFFICERS AND MEMBERS AS PART OF THE TONE OF INTEGRITY OF THE ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6GOVERNMENTAL FUND FINANCIAL STATEMENTS ARE REPORTED USING THE CURRENT FINANCIAL RESOURCES MEASUREMENT FOCUS AND THE MODIFIED ACCRUAL BASIS OF ACCOUNTING. REVENUES ARE RECOGNIZED AS SOON AS THEY ARE BOTH MEASURABLE AND AVAILABLE. REVENUES ARE CONSIDERED TO BE AVAILABLE WHEN THEY ARE COLLECTIBLE WITHIN THE CURRENT PERIOD OR SOON ENOUGH THEREAFTER TO PAY LIABILITIES OF THE CURRENT PERIOD. FOR THIS PURPOSE, THE ASSOCIATION CONSIDERS ALL REVENUES TO BE AVAILABLE IF THEY ARE COLLECTED WITHIN 60 DAYS OF THE END OF THE CURRENT FISCAL PERIOD. EXPENDITURES GENERALLY ARE RECORDED WHEN A LIABILITY IS INCURRED, AS UNDER ACCRUAL ACCOUNTING. INTERGOVERNMENTAL REVENUES AND INTEREST ASSOCIATED WITH THE CURRENT FISCAL PERIOD ARE ALL CONSIDERED TO BE SUSCEPTIBLE TO ACCRUAL AND SO HAVE BEEN RECOGNIZED AS REVENUES OF THE CURRENT FISCAL PERIOD. ALL OTHER REVENUE ITEMS ARE CONSIDERED TO BE MEASURABLE AND AVAILABLE ONLY WHEN CASH IS RECEIVED BY THE ASSOCIATION. THE FIDUCIARY FUND STATEMENTS ARE REPORTED USING THE ECONOMIC RESOURCES MEASUREMENT FOCUS AND THE ACCRUAL BASIS OF ACCOUNTING. REVENUES ARE RECORDED WHEN EARNED AND EXPENSES ARE RECORDED WHEN A LIABILITY IS INCURRED, REGARDLESS OF THE TIMING OF RELATED CASH FLOWS. CONTRIBUTIONS AND SIMILAR ITEMS ARE RECOGNIZED AS REVENUE AS SOON AS ALL ELIGIBILITY REQUIREMENTS IMPOSED BY THE PROVIDER HAVE BEEN MET.
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XII, LINE 1:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01769228
IRS990/TotalAssetsEOYAmt01614047
IRS990/TotalAssetsGrp/BOYAmt01769228
IRS990/TotalAssetsGrp/EOYAmt01614047
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0112592
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt028186
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt082005
IRS990/TotalFunctionalExpensesGrp/TotalAmt0110191
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01769228
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01614047
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt082005
IRS990/TotalReportableCompFromOrgAmt04156
IRS990/TotalRevenueGrp/ExclusionAmt036981
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0149573
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt024
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01769228
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01614047
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0400 5TH STREET SE
IRS990/USAddress/CityNm0PINE CITY
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd055063
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/PersonNm0JUSTIN JAHNZ
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum03202238957
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PINE CITY FIRE DEPT RELIEF ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0PINE
ReturnHeader/Filer/EIN0416036427
ReturnHeader/Filer/PhoneNum03202238957
ReturnHeader/Filer/USAddress/AddressLine1Txt0400 5TH STREET SE
ReturnHeader/Filer/USAddress/CityNm0PINE CITY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd055063
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0411489071
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SMITH SCHAFER & ASSOCIATES LTD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt07500 HIGHWAY 55 SUITE 350
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MINNEAPOLIS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd055427
ReturnHeader/PreparerPersonGrp/PhoneNum09529201455
ReturnHeader/PreparerPersonGrp/PreparationDt02023-11-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JASON C MILLER
ReturnHeader/ReturnTs02023-11-10T13:06:23-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JUSTIN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0JAHNZ

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