Civic Intelligence

Eagan Firefighters Relief Association

990 • Fiscal year 2018 • EIN 41-6077975

Jan 01, 2018 to Dec 31, 2018 • Filed on Oct 15, 2019

1001 Station TrailEagan, MN 55123

(651) 675-5916

Siviq Scores

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

Liabilities / Assets

9th percentile

0.00x

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

2018 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2018

Liabilities / Revenue

9th percentile

0.00x

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

2018 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2018

Net Margin

4th percentile

-133%

Higher net margin than 4% of similar nonprofits.

2018 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2018

Top Officer Pay

32nd percentile

$3,300

Higher top officer pay than 32% of similar nonprofits.

Top officer pay equals 0.3% of source-year revenue.

2018 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2018

Asset Growth

6th percentile

-16%

Faster asset growth than 6% of similar nonprofits.

2018 filings • 501(c)4 • $10M-$25M nonprofits • Annualized from 2017 to 2018

Revenue Growth

16th percentile

-8.7%

Faster revenue growth than 16% of similar nonprofits.

2018 filings • 501(c)4 • $10M-$25M nonprofits • Annualized from 2017 to 2018

Assets

Down

$12,325,710

Down $2,353,571 (-16%) from 2017

Net Assets

Down

$12,325,710

Down $2,353,571 (-16%) from 2017

Liabilities

Flat

$0

Flat from 2017

Revenue

Down

$979,150

Down $92,834 (-8.7%) from 2017

Expenses

Up

$2,279,254

Up $2,065,908 (+968%) from 2017

Net Income

Down

-$1,300,104

Down $2,158,742 (-251%) from 2017

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2011: $8,415,343Liabilities 2011: $667Net Assets 2011: $8,414,6762011Assets 2012: $9,779,702Liabilities 2012: $0Net Assets 2012: $9,779,7022012Assets 2013: $11,222,147Liabilities 2013: $0Net Assets 2013: $11,222,1472013Assets 2014: $11,736,537Liabilities 2014: $0Net Assets 2014: $11,736,5372014Assets 2015: $11,052,927Liabilities 2015: $266Net Assets 2015: $11,052,6612015Assets 2016: $12,038,546Liabilities 2016: $0Net Assets 2016: $12,038,5462016Assets 2017: $14,679,281Liabilities 2017: $0Net Assets 2017: $14,679,2812017Assets 2018: $12,325,710Liabilities 2018: $0Net Assets 2018: $12,325,7102018Assets 2019: $12,895,167Liabilities 2019: $0Net Assets 2019: $12,895,1672019Assets 2020: $11,908,914Liabilities 2020: $0Net Assets 2020: $11,908,9142020Assets 2021: $11,232,705Liabilities 2021: $0Net Assets 2021: $11,232,7052021Assets 2022: $0Liabilities 2022: $0Net Assets 2022: $02022

Highlighted filing

2018

Assets$12,325,710
Liabilities$0
Net Assets$12,325,710

Operations Trend

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

$20M$10M$0-$10M-$20MRevenue 2011: $1,482,485Expenses 2011: $907,214Net Income 2011: $575,2712011Revenue 2012: $1,184,730Expenses 2012: $548,085Net Income 2012: $636,6452012Revenue 2013: $2,226,277Expenses 2013: $510,037Net Income 2013: $1,716,2402013Revenue 2014: $1,121,004Expenses 2014: $781,214Net Income 2014: $339,7902014Revenue 2015: $1,126,468Expenses 2015: $1,011,371Net Income 2015: $115,0972015Revenue 2016: $1,063,747Expenses 2016: $799,226Net Income 2016: $264,5212016Revenue 2017: $1,071,984Expenses 2017: $213,346Net Income 2017: $858,6382017Revenue 2018: $979,150Expenses 2018: $2,279,254Net Income 2018: -$1,300,1042018Revenue 2019: $758,640Expenses 2019: $1,891,051Net Income 2019: -$1,132,4112019Revenue 2020: $625,370Expenses 2020: $2,123,659Net Income 2020: -$1,498,2892020Revenue 2021: $384,512Expenses 2021: $1,300,137Net Income 2021: -$915,6252021Revenue 2022: $43,382Expenses 2022: $11,276,087Net Income 2022: -$11,232,7052022

Highlighted filing

2018

Revenue$979,150
Expenses$2,279,254
Net Income-$1,300,104
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Oct 15, 2019
Return Version
2018v3.1
Gross Receipts
$979,150
Mission and Program Overview

Mission

SEE PAGE 1, LINE 1.

The association's special fund provides service pensions to the retired members of the association.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$14,679,281$12,325,710▼ $2,353,571
Investments in Publicly Traded Securities$13,490,771$11,502,298▼ $1,988,473
Savings and Temporary Cash Investments$1,049,590$741,996▼ $307,594
Accounts Receivable$118,690$67,522▼ $51,168
Cash and Non-Interest-Bearing Accounts$20,230$13,894▼ $6,336
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Total Assets$14,679,281$12,325,710▼ $2,353,571
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$14,679,281$12,325,710▼ $2,353,571
Total Liabilities and Net Assets / Fund Balance$14,679,281$12,325,710▼ $2,353,571
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Tony TeichertTreasurerPT$3,300$3,300
Peter Tompkins Partial YearPresident-$2,475$2,475
Daniel PlathSecretaryPT$2,100$2,100
Marie Segar Partial YearTreasurer-$1,650$1,650
Christopher HallPresidentPT$1,500$1,500
Joe BertrandTrustee-$900$900
Andrew BurkstandTrustee-$450$450
Tony PojmanTrustee-$225$225

Board Members and Trustees

NameTitle
Tom PepperFinance Director
Michael ScottFire Chief
Mike MaguireMayor
Revenue and Support

Revenue Composition

Contributions and Grants
$571,339
Program Service Revenue
$0
Investment Income
$373,390
Other Revenue
$34,421
All Other Contributions
$254
Change in Net Assets
$-1,300,104

Audited Revenue Reconciliation

Revenue per Audited Statements
$895,090
Revenue Not Reported on Financial Statements
$84,060
Revenue Not Reported on Form 990
$-1,053,467
Total Revenue per Audited Statements
$-158,377
Total Revenue per Form 990
$979,150
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$107,455
Salaries, Compensation, and Employee Benefits$13,568
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members$2,158,231--$2,158,231
Fees for Service Investment Mgmnt Fees$84,060--$84,060
Fees for Services Accounting$15,150--$15,150
Current Officers, Directors, Trustees, and Key Employees$11,640--$11,640
Payroll Taxes$1,928--$1,928
Other Expenses$100--$100
Total Functional Expenses$2,279,254$0$0$2,279,254

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$2,279,254
Expenses per Audited Statements$2,195,194
Total Expenses per Audited Statements$2,195,194
Expenses Not Reported on Financial Statements$84,060
Expenses Not Reported on Form 990$0
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
In-house lobbying only
Yes
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The members of the association elect the officers and trustees to the board.

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

The members of the association elect the officers and trustees to the board.

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

The form 990 will be reviewed by the president and treasurer of the association prior to filing.

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

The statement of ecomomic interest is completed and signed by each board member annually. This form is made available for public inspection. In addition, the chief administrative officer of the association must submit a certified listing of individuals who filed a statement of economic interest form to the minnesota campaign and public disclosure board by january 15.

Form 990, Part VI, Section C, Line 19

Governing documents, conflict of economic interest, financial statements, and form 990 are available upon request.

Filing and Contact Details

Filer

Filer Name
Eagan Firefighters Relief Association
EIN
41-6077975
Phone
6516755916
Address
1001 STATION TRAIL, EAGAN, MN 55123

Signing Officer

Name
Christopher Hall
Title
President
Phone
6516755916
Signed
2019-10-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Christopher Hall
Formed
1972
Legal Domicile
Mn
Voting Board Members
9
Independent Board Members
3
Employees
8
Volunteers
59

Preparer

Firm
Bergankdv Ltd
Address
3800 AMERICAN BLVD WEST SUITE 1000, MINNEAPOLIS, MN 55431-4420
Preparer
Matthew L Mayer CPA
Phone
9525636800
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The board of trustees is responsible for the selection of an independent accountant and the oversight of the financial statement audit.

Financial Statement Notes

PART X, LINE 2:

The organization is required to assess whether any uncertain tax positions exist and if there should be recognition of a related benefit or liability in the financial statements. The organization has determined there are no amounts to record as assets or liabilities related to uncertain tax positions.

Raw XML Appendix387 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.

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IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01049590
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0741996
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/SubstantiallyAllDuesNondedInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt084060
IRS990ScheduleD/ExpensesSubtotalAmt02195194
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt084060
IRS990ScheduleD/InvestmentExpensesNotIncldAmt084060
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-1053467
IRS990ScheduleD/RevenueNotReportedAmt0-1053467
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt084060
IRS990ScheduleD/RevenueSubtotalAmt0895090
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS REQUIRED TO ASSESS WHETHER ANY UNCERTAIN TAX POSITIONS EXIST AND IF THERE SHOULD BE RECOGNITION OF A RELATED BENEFIT OR LIABILITY IN THE FINANCIAL STATEMENTS. THE ORGANIZATION HAS DETERMINED THERE ARE NO AMOUNTS TO RECORD AS ASSETS OR LIABILITIES RELATED TO UNCERTAIN TAX POSITIONS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt02279254
IRS990ScheduleD/TotalRevenuePerForm990Amt0979150
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0-158377
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02195194
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MEMBERS OF THE ASSOCIATION ELECT THE OFFICERS AND TRUSTEES TO THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEMBERS OF THE ASSOCIATION ELECT THE OFFICERS AND TRUSTEES TO THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FORM 990 WILL BE REVIEWED BY THE PRESIDENT AND TREASURER OF THE ASSOCIATION PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE STATEMENT OF ECOMOMIC INTEREST IS COMPLETED AND SIGNED BY EACH BOARD MEMBER ANNUALLY. THIS FORM IS MADE AVAILABLE FOR PUBLIC INSPECTION. IN ADDITION, THE CHIEF ADMINISTRATIVE OFFICER OF THE ASSOCIATION MUST SUBMIT A CERTIFIED LISTING OF INDIVIDUALS WHO FILED A STATEMENT OF ECONOMIC INTEREST FORM TO THE MINNESOTA CAMPAIGN AND PUBLIC DISCLOSURE BOARD BY JANUARY 15.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS, CONFLICT OF ECONOMIC INTEREST, FINANCIAL STATEMENTS, AND FORM 990 ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE BOARD OF TRUSTEES IS RESPONSIBLE FOR THE SELECTION OF AN INDEPENDENT ACCOUNTANT AND THE OVERSIGHT OF THE FINANCIAL STATEMENT AUDIT.
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 B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt014679281
IRS990/TotalAssetsEOYAmt012325710
IRS990/TotalAssetsGrp/BOYAmt014679281
IRS990/TotalAssetsGrp/EOYAmt012325710
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0571339
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02279254
IRS990/TotalFunctionalExpensesGrp/TotalAmt02279254
IRS990/TotalGrossUBIAmt0387
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt014679281
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt012325710
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt02279254
IRS990/TotalReportableCompFromOrgAmt012600
IRS990/TotalRevenueGrp/ExclusionAmt0373390
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt034034
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0979150
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0387
IRS990/TotalVolunteersCnt059
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt014679281
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt012325710
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01001 STATION TRAIL
IRS990/USAddress/CityNm0EAGAN
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd055123
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02020-03-31 21:24:44Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0CHRISTOPHER HALL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06516755916
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-10-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0EAGAN FIREFIGHTERS RELIEF ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0EAGA
ReturnHeader/Filer/EIN0416077975
ReturnHeader/Filer/PhoneNum06516755916
ReturnHeader/Filer/USAddress/AddressLine1Txt01001 STATION TRAIL
ReturnHeader/Filer/USAddress/CityNm0EAGAN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd055123
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0DA39A3EE5E6B4B0D3255BFEF95601890AFD80709
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId02B8A8F20B6930972BFD5E856DB3C6188650E114A
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt024.179.195.221
ReturnHeader/FilingSecurityInformation/IPDt02019-10-15
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm019:57:35
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0411431613
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BERGANKDV LTD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03800 AMERICAN BLVD WEST SUITE 1000
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MINNEAPOLIS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0554314420
ReturnHeader/PreparerPersonGrp/PhoneNum09525636800
ReturnHeader/PreparerPersonGrp/PreparationDt02019-10-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MATTHEW L MAYER CPA
ReturnHeader/ReturnTs02019-11-04T14:59:52-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

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