Civic Intelligence

Cloquet Area Fire District Local

EIN 41-6037463 • 501(c)5 • Cloquet, MN

Profile

Fire department relief association

508 Cloquet AveCloquet, MN 55720

n/A

Siviq Scores

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

Liabilities / Assets

99th percentile

1.00x

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

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

Liabilities / Revenue

100th percentile

15.22x

Higher debt load relative to revenue than 100% of similar nonprofits.

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

Net Margin

99th percentile

92%

Higher net margin than 99% of similar nonprofits.

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

Top Officer Pay

21st percentile

$0

Higher top officer pay than 21% of similar nonprofits.

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

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

Asset Growth

88th percentile

24%

Faster asset growth than 88% of similar nonprofits.

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

Revenue Growth

66th percentile

11%

Faster revenue growth than 66% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets99th percentile

Assets

Up

$1,818,692

Up $353,089 (+24%) from 2023

Liabilities

Up

$1,813,371

Up $353,065 (+24%) from 2023

Net Assets

Up

$5,321

Up $24 (+0.5%) from 2023

Operations
Liabilities / Revenue100th percentileNet Margin99th percentile

Revenue

Up

$119,105

Up $12,013 (+11%) from 2023

Expenses

Up

$9,989

Up $1,707 (+21%) from 2023

Net Income

Up

$109,116

Up $10,306 (+10%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth88th percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2021: $1,279,639Liabilities 2021: $1,274,037Net Assets 2021: $5,6022021Assets 2022: $1,154,747Liabilities 2022: $1,149,199Net Assets 2022: $5,5482022Assets 2023: $1,465,603Liabilities 2023: $1,460,306Net Assets 2023: $5,2972023Assets 2024: $1,818,692Liabilities 2024: $1,813,371Net Assets 2024: $5,3212024

Highlighted filing

2024

Assets$1,818,692
Liabilities$1,813,371
Net Assets$5,321
Open 2024 Filing

Operations Trend

Revenue Growth66th percentile

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

$150K$100K$50K$0Revenue 2021: $90,979Expenses 2021: $6,704Net Income 2021: $84,2752021Revenue 2022: $95,405Expenses 2022: $21,789Net Income 2022: $73,6162022Revenue 2023: $107,092Expenses 2023: $8,282Net Income 2023: $98,8102023Revenue 2024: $119,105Expenses 2024: $9,989Net Income 2024: $109,1162024

Highlighted filing

2024

Revenue$119,105
Expenses$9,989
Net Income$109,116
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,818,692
Liabilities
$1,813,371
Net assets
$5,321
Revenue
$119,105
Expenses
$9,989
Net income
$109,116
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.82$1.81$0.01$0.12$0.01$0.11
2023Detailed filing. Detailed filing data is available for this year.$1.47$1.46$0.01$0.11$0.01$0.10
2022Detailed filing. Detailed filing data is available for this year.$1.15$1.15$0.01$0.10$0.02$0.07
2021Detailed filing. Detailed filing data is available for this year.$1.28$1.27$0.01$0.09$0.01$0.08
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 27, 2025
Return Version
2024v5.0
Gross Receipts
$119,105
Mission and Program Overview

Mission

Fire department relief association

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,248,754--
Accounts Receivable$107,074--
Cash and Non-Interest-Bearing Accounts$109,775$6,024▼ $103,751
Total Assets$1,465,603$1,818,692▲ $353,089
Other Assets Total-$1,812,668-
Liabilities
Other Liabilities$1,452,481$1,812,668▲ $360,187
Accounts Payable and Accrued Expenses$7,825$703▼ $7,122
Total Liabilities$1,460,306$1,813,371▲ $353,065
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,297$5,321▲ $24
Total Net Assets Fund Balance$5,297$5,321▲ $24
Total Liabilities and Net Assets / Fund Balance$1,465,603$1,818,692▲ $353,089

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$1,812,668--
Compensation and Service Providers
Top Officer Pay21st percentile

Board Members and Trustees

NameTitle
Quinten AndersonPresident
David PyrlikTrustee
Joe DefoeTrustee
Adam SwansonSecretary
Nick SiltanenTreasurer
Jeremy JohnsonVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$119,092
Program Service Revenue
$0
Investment Income
$13
Other Revenue
$0
All Other Contributions
$1,232
Change in Net Assets
$109,116

Audited Revenue Reconciliation

Revenue per Audited Statements
$119,105
Revenue Not Reported on Form 990
$251,544
Total Revenue per Audited Statements
$370,649
Total Revenue per Form 990
$119,105
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$9,039
Salaries, Compensation, and Employee Benefits$950
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Accounting-$8,003-$8,003
Other Salaries and Wages-$950-$950
Conferences and Meetings$703--$703
Other Expenses$30--$30
Total Functional Expenses$1,036$8,953$0$9,989

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$9,989
Total Expenses per Audited Statements$9,989
Total Expenses per Form 990$9,989
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Pension Liability$1,812,668
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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 fire relief 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

“No review was or will be conducted.”

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

“The firefighters 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

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
Cloquet Area Fire District Local
EIN
41-6037463
Phone
2183932405
Address
508 CLOQUET AVE, CLOQUET, MN 55720

Signing Officer

Name
Nick Siltanen
Title
Treasurer
Phone
2183932405
Signed
2025-06-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Quinten Anderson
Formed
2014
Legal Domicile
Mn
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
26

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, Part XI, Line 9

“Net increase in pension liability -360,187”

Financial Statement Notes

Schedule D, Page 3, Part X

“The association has been classified as an other-than private foundation and is tax-exempt under section 501(c)(5) of the internal revenue code. The association 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 association has analyzed tax positions taken for filing with the internal revenue service and all state jurisdictions where it operates. The association believes that income tax filing positions will be sustained upon examination and does not anticipate any adjustments that would result in a material adverse affect on the association's financial condition, results of operations or cash flows. Accordingly, the association has not recorded any reserves, or related accruals for interest and penalties for uncertain income tax positions at year end. The association is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The association believes it is no longer subject to income tax examinations for years prior to 2021.”

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION HAS BEEN CLASSIFIED AS AN OTHER-THAN PRIVATE FOUNDATION AND IS TAX-EXEMPT UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE. THE ASSOCIATION 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 ASSOCIATION HAS ANALYZED TAX POSITIONS TAKEN FOR FILING WITH THE INTERNAL REVENUE SERVICE AND ALL STATE JURISDICTIONS WHERE IT OPERATES. THE ASSOCIATION BELIEVES THAT INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE AFFECT ON THE ASSOCIATION'S FINANCIAL CONDITION, RESULTS OF OPERATIONS OR CASH FLOWS. ACCORDINGLY, THE ASSOCIATION HAS NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AT YEAR END. THE ASSOCIATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE ASSOCIATION BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2021.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FIRE RELIEF IS ORGANIZED WITH MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEMBERS VOTE TO ELECT THE PRESIDENT, VICE PRESIDENT, SECRETARY, TREASURER, AND TWO TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DECISIONS ARE MADE BY THE APPROVAL OF ALL MEMBERS OF THE FIRE RELIEF.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE FIREFIGHTERS 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/ExplanationTxt5NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6NET INCREASE IN PENSION LIABILITY -360,187
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0NICK SILTANEN
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ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0FIREFIGHTERS RELIEF ASSN
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ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MITCHEL A HJELLE CPA
ReturnHeader/ReturnTs02025-11-05T22:19:49-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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