Civic Intelligence

Le Center Firemens Relief Association

EIN 41-6039525 • 501(c)4 • Le Center, MN

Profile

To provide retirement benefits to fire fighters upon their retirement from the department.

PO Box 45Le Center, MN 56057

n/A

Siviq Scores

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

Liabilities / Assets

50th percentile

0.01x

Higher debt load relative to assets than 50% of similar nonprofits.

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

Liabilities / Revenue

58th percentile

0.04x

Higher debt load relative to revenue than 58% of similar nonprofits.

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

Net Margin

17th percentile

-16%

Higher net margin than 17% of similar nonprofits.

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

Top Officer Pay

73rd percentile

$200

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 0.1% of source-year revenue.

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

Asset Growth

24th percentile

-5.0%

Faster asset growth than 24% of similar nonprofits.

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

Revenue Growth

21st percentile

-12%

Faster revenue growth than 21% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets50th percentile

Assets

Down

$622,843

Down $32,839 (-5.0%) from 2023

Liabilities

Down

$5,306

Down $4,790 (-47%) from 2023

Net Assets

Down

$617,537

Down $28,049 (-4.3%) from 2023

Operations
Liabilities / Revenue58th percentileNet Margin17th percentile

Revenue

Down

$142,348

Down $19,904 (-12%) from 2023

Expenses

Up

$164,897

Up $89,698 (+119%) from 2023

Net Income

Down

-$22,549

Down $109,602 (-126%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth24th percentile

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

$800K$600K$400K$200K$0Assets 2010: $390,100Liabilities 2010: $38Net Assets 2010: $390,0622010Assets 2011: $375,357Liabilities 2011: $34Net Assets 2011: $375,3232011Assets 2012: $409,141Liabilities 2012: $1,363Net Assets 2012: $407,7782012Assets 2013: $462,061Liabilities 2013: $1,279Net Assets 2013: $460,7822013Assets 2014: $469,529Liabilities 2014: $954Net Assets 2014: $468,5752014Assets 2015: $496,845Liabilities 2015: $0Net Assets 2015: $496,8452015Assets 2016: $467,468Liabilities 2016: $0Net Assets 2016: $467,4682016Assets 2017: $513,948Liabilities 2017: $0Net Assets 2017: $513,9482017Assets 2018: $530,557Liabilities 2018: $29Net Assets 2018: $530,5282018Assets 2019: $587,863Liabilities 2019: $442Net Assets 2019: $587,4212019Assets 2020: $624,667Liabilities 2020: $0Net Assets 2020: $624,6672020Assets 2021: $647,827Liabilities 2021: $65Net Assets 2021: $647,7622021Assets 2022: $560,337Liabilities 2022: $1,804Net Assets 2022: $558,5332022Assets 2023: $655,682Liabilities 2023: $10,096Net Assets 2023: $645,5862023Assets 2024: $622,843Liabilities 2024: $5,306Net Assets 2024: $617,5372024

Highlighted filing

2024

Assets$622,843
Liabilities$5,306
Net Assets$617,537
Open 2024 Filing

Operations Trend

Revenue Growth21st percentile

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

$200K$100K$0-$100KExpenses 2010: $38,1352010Expenses 2011: $32,1132011Expenses 2012: $17,4842012Revenue 2013: $56,122Expenses 2013: $3,118Net Income 2013: $53,0042013Revenue 2014: $49,995Expenses 2014: $42,202Net Income 2014: $7,7932014Revenue 2015: $30,117Expenses 2015: $1,847Net Income 2015: $28,2702015Revenue 2016: $43,460Expenses 2016: $72,837Net Income 2016: -$29,3772016Revenue 2017: $81,666Expenses 2017: $35,186Net Income 2017: $46,4802017Revenue 2018: $18,652Expenses 2018: $2,072Net Income 2018: $16,5802018Revenue 2019: $92,366Expenses 2019: $35,473Net Income 2019: $56,8932019Revenue 2020: $84,028Expenses 2020: $46,782Net Income 2020: $37,2462020Revenue 2021: $123,768Expenses 2021: $100,673Net Income 2021: $23,0952021Revenue 2022: -$11,952Expenses 2022: $77,277Net Income 2022: -$89,2292022Revenue 2023: $162,252Expenses 2023: $75,199Net Income 2023: $87,0532023Revenue 2024: $142,348Expenses 2024: $164,897Net Income 2024: -$22,5492024

Highlighted filing

2024

Revenue$142,348
Expenses$164,897
Net Income-$22,549
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
$622,843
Liabilities
$5,306
Net assets
$617,537
Revenue
$142,348
Expenses
$164,897
Net income
-$22,549
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.23$0.05$6.18$1.42$1.65$0.23
2023Summary only. Only limited summary data is available for this year.$6.56$0.10$6.46$1.62$0.75$0.87
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.60$0.02$5.59$0.12$0.77$0.89
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.48$0.00$6.48$1.24$1.01$0.23
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.25$0.00$6.25$0.84$0.47$0.37
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.88$0.00$5.87$0.92$0.35$0.57
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.31$0.00$5.31$0.19$0.02$0.17
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.14$0.00$5.14$0.82$0.35$0.46
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.67$0.00$4.67$0.43$0.73$0.29
2015Detailed filing. Detailed filing data is available for this year.$4.97$0.00$4.97$0.30$0.02$0.28
2014Detailed filing. Detailed filing data is available for this year.$4.70$0.01$4.69$0.50$0.42$0.08
2013Detailed filing. Detailed filing data is available for this year.$4.62$0.01$4.61$0.56$0.03$0.53
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.09$0.01$4.08$0.17
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.75$0.00$3.75$0.32
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.90$0.00$3.90$0.38
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 15, 2023
Return Version
2022v5.0
Gross Receipts
$850,610
Mission and Program Overview

Mission

To provide retirement benefits to fire fighters upon their retirement from the department.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$647,762$558,533▼ $89,229
Savings and Temporary Cash Investments$335,709$330,858▼ $4,851
Investments in Publicly Traded Securities$305,118$220,728▼ $84,390
Cash and Non-Interest-Bearing Accounts$5,000$6,751▲ $1,751
Pledges and Grants Receivable$2,000$2,000→ $0
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$647,827$560,337▼ $87,490
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$65$1,804▲ $1,739
Total Liabilities$65$1,804▲ $1,739
Net Assets / Fund Balance
Total Net Assets Fund Balance$647,762$558,533▼ $89,229
Total Liabilities and Net Assets / Fund Balance$647,827$560,337▼ $87,490
Compensation and Service Providers
Top Officer Pay73rd percentile

Employees

NameTitleBaseTotal
Bob PetrasekSecretary$200$200
Chad AndersonTreasurer$200$200

Board Members and Trustees

NameTitle
Brad CollinsPresident
John PaulsenVice President
Ben RobinsonTrustee
Brandon FredricksonTrustee
Lance WetzelTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$43,093
Program Service Revenue
$0
Investment Income
$-52,484
Other Revenue
$-2,561
Change in Net Assets
$-89,229
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,586
Salaries, Compensation, and Employee Benefits$400
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members$73,291--$73,291
Fees for Services Accounting-$3,340-$3,340
Current Officers, Directors, Trustees, and Key Employees-$400-$400
Other Expenses-$231-$231
Office Expenses-$15-$15
Total Functional Expenses$73,291$3,986$0$77,277
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Direct Expenses$858,024
Gaming Gross Income$851,501
Fundraising Gross Income$8,500
Fundraising Direct Expenses$4,538
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Calendar Sales$8,500$8,500$4,538$3,962
Total Events$8,500$8,500$4,538$3,962
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
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 ASSOCIATION HAS 27 ACTIVE MEMBERS AND 3 DEFERRED MEMBERs WHO WERE ALL VOLUNTEER FIREFIGHTERS FOR THE LE CENTER FIRE DEPARTMENT”

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

“All members of the association are eligible to vote when electing members to the board of trustees”

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

“All expenditures made from gambling revenues are voted on by the entire membership. Minor expenditures from nongambling revenues are voted on by the board of trustees. Large expenditures from nongambling revenues, such as benefit payments, are voted on by the entire membership.”

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

“Review with relevant officers during completion process prior to filing. A copy is available with the organization's records that any member could review.”

Form 990, Part VI, Section C, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
Le Center Firemens Relief Association
EIN
41-6039525
Phone
5073574021
Address
PO BOX 45, LE CENTER, MN 56057

Signing Officer

Name
Brad Collins
Title
President
Signed
2023-11-15
Discuss with paid preparer
Yes

Organization Details

Formed
1974
Legal Domicile
Mn
Voting Board Members
7
Independent Board Members
7
Employees
2
Volunteers
30

Preparer

Firm
Andring Collins Norman CPAs
Address
1628 S Riverfront Dr, Mankato, MN 56001
Preparer
David J Collins CPA
Phone
5073885858
Raw XML Appendix395 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/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt065
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt01804
IRS990/AccountsReceivableGrp/EOYAmt00
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO PROVIDE RETIREMENT BENEFITS TO FIRE FIGHTERS UPON THEIR RETIREMENT FROM THE DEPARTMENT.
IRS990/AdvertisingGrp/TotalAmt00
IRS990/AllOtherExpensesGrp/TotalAmt00
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/ProgramServicesAmt073291
IRS990/BenefitsToMembersGrp/TotalAmt073291
IRS990/BooksInCareOfDetail/PersonNm0CHAD ANDERSON
IRS990/BooksInCareOfDetail/PhoneNum05073574021
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0830 W PRAIRIE ST
IRS990/BooksInCareOfDetail/USAddress/CityNm0LE CENTER
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MN
IRS990/BooksInCareOfDetail/USAddress/ZIPCd056057
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt05000
IRS990/CashNonInterestBearingGrp/EOYAmt06751
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt0400
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0400
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt073291
IRS990/CYContributionsGrantsAmt043093
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0-52484
IRS990/CYOtherExpensesAmt03586
IRS990/CYOtherRevenueAmt0-2561
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-89229
IRS990/CYSalariesCompEmpBnftPaidAmt0400
IRS990/CYTotalExpensesAmt077277
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0-11952
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt00
IRS990/Desc0BENEFITS PAID TO RETIREES FOR SERVICE AS FIRE FIGHTER. ENCOURAGES MEMBERS TO JOIN AND STAY ON THE FORCE FOR AN EXTENDED PERIOD OF TIME. REWARDS FIREMEN FOR THEIR COUNTLESS VOLUNTEER HOURS AND FOR RISKING HEALTH AND WELFARE IN A HAZARDOUS ACTIVITY, FIREFIGHTING. 29 MEMBERS IN THE DEPT FOR 2022 YEAR. TWO RETIREES IN 2022.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt02
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt073291
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt03340
IRS990/FeesForServicesAccountingGrp/TotalAmt03340
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt62.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/PersonNm0CHAD ANDERSON
IRS990/Form990PartVIISectionAGrp/PersonNm1BOB PETRASEK
IRS990/Form990PartVIISectionAGrp/PersonNm2BRANDON FREDRICKSON
IRS990/Form990PartVIISectionAGrp/PersonNm3LANCE WETZEL
IRS990/Form990PartVIISectionAGrp/PersonNm4BEN ROBINSON
IRS990/Form990PartVIISectionAGrp/PersonNm5JOHN PAULSEN
IRS990/Form990PartVIISectionAGrp/PersonNm6BRAD COLLINS
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0200
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1200
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt1Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt2Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt3Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt6President
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/Form990TFiledInd0true
IRS990/FormationYr01974
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/FundraisingDirectExpensesAmt04538
IRS990/FundraisingGrossIncomeAmt08500
IRS990/GamingActivitiesInd0true
IRS990/GamingDirectExpensesAmt0858024
IRS990/GamingGrossIncomeAmt0851501
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GovernmentGrantsAmt043093
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0850610
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt07
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/TotalAmt00
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt0-52484
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0-52484
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0305118
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0220728
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LegalDomicileStateCd0MN
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO PROVIDE RETIREMENT BENEFITS TO FIRE FIGHTERS UPON THEIR RETIREMENT FROM THE DEPARTMENT.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0647762
IRS990/NetAssetsOrFundBalancesEOYAmt0558533
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt03962
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt03962
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt0-6523
IRS990/NetIncomeFromGamingGrp/UnrelatedBusinessRevenueAmt0-6523
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt015
IRS990/OfficeExpensesGrp/TotalAmt015
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0BOND
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0231
IRS990/OtherExpensesGrp/TotalAmt0231
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt02000
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt02000
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt097236
IRS990/PYContributionsGrantsAmt038034
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt050859
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt03037
IRS990/PYOtherRevenueAmt034875
IRS990/PYRevenuesLessExpensesAmt023095
IRS990/PYSalariesCompEmpBnftPaidAmt0400
IRS990/PYTotalExpensesAmt0100673
IRS990/PYTotalRevenueAmt0123768
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-89229
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt043093
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0647762
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0558533
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0335709
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0330858
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/ScheduleBRequiredInd0true
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/CharitableDistributionRqrInd0true
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/DistributedAmt0136827
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt04538
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0CALENDAR SALES
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt08500
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt08500
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt08500
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt08500
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt03962
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt04538
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt04538
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0858024
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0851501
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0851501
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0-6523
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0722467
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt0722467
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsPullTabsAmt0135557
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt0135557
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingManagerCompensationAmt03400
IRS990ScheduleG/GamingManagerIsEmployeeInd0X
IRS990ScheduleG/GamingManagerPersonNm0JOSEPH HOLICKY
IRS990ScheduleG/GamingManagerServicesProvTxt0RECORD KEEP-BANKING-MONITOR GAMES-MANAGE
IRS990ScheduleG/GamingOtherFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/IndividualWithBooksNm0PAUL FACTOR
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0615 N PARK AVE
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0LE CENTER
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MN
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd056057
IRS990ScheduleG/StatesWhereGamingConductedCd0MN
IRS990ScheduleG/SupplementalInformationDetail/ExplanationTxt0MN LPE $136827
IRS990ScheduleG/SupplementalInformationDetail/FormAndLineReferenceDesc0Part III, Line 17b - Distributions Required Under State Law
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION HAS 27 ACTIVE MEMBERS AND 3 DEFERRED MEMBERs WHO WERE ALL VOLUNTEER FIREFIGHTERS FOR THE LE CENTER FIRE DEPARTMENT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL MEMBERS OF THE ASSOCIATION ARE ELIGIBLE TO VOTE WHEN ELECTING MEMBERS TO THE BOARD OF TRUSTEES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL EXPENDITURES MADE FROM GAMBLING REVENUES ARE VOTED ON BY THE ENTIRE MEMBERSHIP. MINOR EXPENDITURES FROM NONGAMBLING REVENUES ARE VOTED ON BY THE BOARD OF TRUSTEES. LARGE EXPENDITURES FROM NONGAMBLING REVENUES, SUCH AS BENEFIT PAYMENTS, ARE VOTED ON BY THE ENTIRE MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3REVIEW WITH RELEVANT OFFICERS DURING COMPLETION PROCESS PRIOR TO FILING. A COPY IS AVAILABLE WITH THE ORGANIZATION'S RECORDS THAT ANY MEMBER COULD REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO DOCUMENTS AVAILABLE TO THE PUBLIC
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 C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0647827
IRS990/TotalAssetsEOYAmt0560337
IRS990/TotalAssetsGrp/BOYAmt0647827
IRS990/TotalAssetsGrp/EOYAmt0560337
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt043093
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt03986
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt073291
IRS990/TotalFunctionalExpensesGrp/TotalAmt077277
IRS990/TotalGrossUBIAmt0-6523
IRS990/TotalLiabilitiesBOYAmt065
IRS990/TotalLiabilitiesEOYAmt01804
IRS990/TotalLiabilitiesGrp/BOYAmt065
IRS990/TotalLiabilitiesGrp/EOYAmt01804
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0647762
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0558533
IRS990/TotalProgramServiceExpensesAmt073291
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt0400
IRS990/TotalRevenueGrp/ExclusionAmt03962
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0-52484
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0-11952
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0-6523
IRS990/TotalVolunteersCnt030
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0647827
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0560337
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 45
IRS990/USAddress/CityNm0LE CENTER
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd056057
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BRAD COLLINS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LE CENTER FIREMENS RELIEF ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0LECE
ReturnHeader/Filer/EIN0416039525
ReturnHeader/Filer/PhoneNum05073574021
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 45
ReturnHeader/Filer/USAddress/CityNm0LE CENTER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd056057
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0411675702
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Andring Collins Norman CPAs
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01628 S Riverfront Dr
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Mankato
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd056001
ReturnHeader/PreparerPersonGrp/PhoneNum05073885858
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0David J Collins CPA
ReturnHeader/ReturnTs02023-11-15T06:20:16-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0BRAD
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0COLLINS
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.