Civic Intelligence

Greenway Fire & Rescue Association

EIN 41-6038956 • 501(c)4 • Calumet, MN

Profile

To provide retirement assistance the Cities of Marble and Calumet under a joint ventures agreement. It is in conjunction with a governmental entity to assist with training and maintaining staff to assist the fire fighting and first responder duties

PO Box 207Calumet, MN 55716

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

41st percentile

0.00x

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

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

Net Margin

89th percentile

49%

Higher net margin than 89% of similar nonprofits.

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

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

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

501(c)4 • $500k-$1M nonprofits • Source year 2022

Asset Growth

75th percentile

13%

Faster asset growth than 75% of similar nonprofits.

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

Revenue Growth

73rd percentile

21%

Faster revenue growth than 73% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets40th percentile

Assets

Up

$522,245

Up $60,637 (+13%) from 2023

Liabilities

Down

$0

Down $80 (-100%) from 2023

Net Assets

Up

$522,245

Up $60,717 (+13%) from 2023

Operations
Liabilities / Revenue41st percentileNet Margin89th percentile

Revenue

Up

$49,421

Up $8,486 (+21%) from 2023

Expenses

Down

$25,142

Down $23,230 (-48%) from 2023

Net Income

Up

$24,279

Up $31,716 (+426%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth75th percentile

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

$600K$400K$200K$0Assets 2021: $484,447Liabilities 2021: $1,111Net Assets 2021: $483,3362021Assets 2022: $427,425Liabilities 2022: $1,231Net Assets 2022: $426,1942022Assets 2023: $461,608Liabilities 2023: $80Net Assets 2023: $461,5282023Assets 2024: $522,245Liabilities 2024: $0Net Assets 2024: $522,2452024

Highlighted filing

2024

Assets$522,245
Liabilities$0
Net Assets$522,245
Open 2024 Filing

Operations Trend

Revenue Growth73rd percentile

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

$60K$40K$20K$0-$20KRevenue 2021: $33,394Expenses 2021: $23,987Net Income 2021: $9,4072021Revenue 2022: $21,452Expenses 2022: $7,148Net Income 2022: $14,3042022Revenue 2023: $40,935Expenses 2023: $48,372Net Income 2023: -$7,4372023Revenue 2024: $49,421Expenses 2024: $25,142Net Income 2024: $24,2792024

Highlighted filing

2024

Revenue$49,421
Expenses$25,142
Net Income$24,279
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$522,245
Liabilities
$0
Net assets
$522,245
Revenue
$49,421
Expenses
$25,142
Net income
$24,279
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.22$0.00$5.22$0.49$0.25$0.24
2023Detailed filing. Detailed filing data is available for this year.$4.62$0.00$4.62$0.41$0.48$0.07
2022Detailed filing. Detailed filing data is available for this year.$4.27$0.01$4.26$0.21$0.07$0.14
2021Detailed filing. Detailed filing data is available for this year.$4.84$0.01$4.83$0.33$0.24$0.09
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 31, 2025
Return Version
2024v5.2
Gross Receipts
$85,381
Mission and Program Overview

Mission

To provide retirement assistance the Cities of Marble and Calumet under a joint ventures agreement. It is in conjunction with a governmental entity to assist with training and maintaining staff to assist the fire fighting and first responder duties

Relief Association holding pension funds for members of the Greenway Fire Department

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$458,969$482,556▲ $23,587
Savings and Temporary Cash Investments$639$36,689▲ $36,050
Accounts Receivable$2,000$3,000▲ $1,000
Total Assets$461,608$522,245▲ $60,637
Liabilities
Accounts Payable and Accrued Expenses$80--
Total Liabilities$80$0▼ $80
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$461,528$522,245▲ $60,717
Total Net Assets Fund Balance$461,528$522,245▲ $60,717
Total Liabilities and Net Assets / Fund Balance$461,608$522,245▲ $60,637
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleBaseTotal
Spencer HernesmanSecretary$1,200$1,200

Board Members and Trustees

NameTitle
Chris ParksPresident
Thomas BonkBoard member
Ladd FinkeFire Chief
Revenue and Support

Revenue Composition

Contributions and Grants
$18,663
Program Service Revenue
$0
Investment Income
$30,758
Other Revenue
$0
Change in Net Assets
$24,279
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$7,192
Salaries, Compensation, and Employee Benefits$1,200
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members$16,750--$16,750
Other Expenses$0$5,979$0$5,979
Fees for Services Accounting$0$1,213$0$1,213
Current Officers, Directors, Trustees, and Key Employees$0$1,200$0$1,200
Total Functional Expenses$16,750$8,392$0$25,142
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Greenway Fire & Rescue Association
EIN
41-6038956
Phone
2182562771
Address
PO Box 207, Calumet, MN 55716

Signing Officer

Name
Spencer Hernesmon
Title
Secretary
Phone
2182562771
Signed
2025-07-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Spencer Hernesmon
Formed
1990
Legal Domicile
Mn
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
22

Preparer

Firm
Sterle & Co Ltd
Address
522 E HOWARD ST STE 207, HIBBING, MN 55746
Preparer
Bonnie Sterle
Phone
2182625525
Supplemental Narrative

Additional Explanations

Pt VI, Line 6

“The Association has members that are also members of the fire department.”

Pt VI, Line 7A

“The Board of Trustees are elected by the membership with the exception of the fire chief who is a member of the Board by virtue of their position.”

Pt VI, Line 7B

“The Association must obtain approval by the oversight Fire Board/governing municipality for any increases in annual benefit amounts.”

Pt VI, Line 11B

“The form is brought to a meeting and reviewed by the Board. The form is available for review by any member upon request.”

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