Civic Intelligence

Lake Elmo Firefighters Relief Association

990 • Fiscal year 2016 • EIN 41-6077988

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 09, 2017

Organization ProfileN/A
3510 Laverne AvenueLake Elmo, MN 55042

(651) 775-6727

Siviq Scores

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

Liabilities / Assets

28th percentile

0.00x

Higher debt load relative to assets than 28% of similar nonprofits.

2016 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

36th percentile

0.04x

Higher debt load relative to revenue than 36% of similar nonprofits.

2016 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2016

Net Margin

91st percentile

56%

Higher net margin than 91% of similar nonprofits.

2016 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

62nd percentile

$1,500

Higher top officer pay than 62% of similar nonprofits.

Top officer pay equals 1.7% of source-year revenue.

2016 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2016

Asset Growth

70th percentile

7.5%

Faster asset growth than 70% of similar nonprofits.

2016 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

18th percentile

-12%

Faster revenue growth than 18% of similar nonprofits.

2016 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets28th percentile

Assets

Up

$1,128,666

Up $78,472 (+7.5%) from 2015

Net Assets

Up

$1,125,533

Up $103,831 (+10%) from 2015

Liabilities

Down

$3,133

Down $25,359 (-89%) from 2015

Revenue And Expenses
Liabilities / Revenue36th percentileNet Margin91st percentile

Revenue

Down

$87,187

Down $12,352 (-12%) from 2015

Expenses

Down

$37,981

Down $190,445 (-83%) from 2015

Net Income

Up

$49,206

Up $178,093 (+138%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth70th percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $937,410Liabilities 2011: $0Net Assets 2011: $937,4102011Assets 2012: $976,511Liabilities 2012: $0Net Assets 2012: $976,5112012Assets 2013: $1,137,217Liabilities 2013: $0Net Assets 2013: $1,137,2172013Assets 2014: $1,223,862Liabilities 2014: $8,610Net Assets 2014: $1,215,2522014Assets 2015: $1,050,194Liabilities 2015: $28,492Net Assets 2015: $1,021,7022015Assets 2016: $1,128,666Liabilities 2016: $3,133Net Assets 2016: $1,125,5332016Assets 2017: $1,341,106Liabilities 2017: $10,490Net Assets 2017: $1,330,6162017Assets 2018: $1,235,500Liabilities 2018: $20,277Net Assets 2018: $1,215,2232018Assets 2019: $1,164,901Liabilities 2019: $21,252Net Assets 2019: $1,143,6492019Assets 2020: $1,327,483Liabilities 2020: $6,224Net Assets 2020: $1,321,2592020Assets 2021: $1,501,584Liabilities 2021: $65Net Assets 2021: $1,501,5192021Assets 2022: $1,311,328Liabilities 2022: $65Net Assets 2022: $1,311,2632022Assets 2023: $172,438Liabilities 2023: $135,961Net Assets 2023: $36,4772023

Highlighted filing

2016

Assets$1,128,666
Liabilities$3,133
Net Assets$1,125,533
Open 2016 Filing

Operations Trend

Revenue Growth18th percentile

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

$400K$200K$0-$200KRevenue 2011: $61,692Expenses 2011: $22,540Net Income 2011: $39,1522011Expenses 2012: $87,6752012Revenue 2013: $95,953Expenses 2013: $49,366Net Income 2013: $46,5872013Revenue 2014: $97,549Expenses 2014: $34,704Net Income 2014: $62,8452014Revenue 2015: $99,539Expenses 2015: $228,426Net Income 2015: -$128,8872015Revenue 2016: $87,187Expenses 2016: $37,981Net Income 2016: $49,2062016Revenue 2017: $93,656Expenses 2017: $29,807Net Income 2017: $63,8492017Revenue 2018: $97,107Expenses 2018: $130,785Net Income 2018: -$33,6782018Revenue 2019: $92,193Expenses 2019: $280,999Net Income 2019: -$188,8062019Revenue 2020: $109,122Expenses 2020: $31,587Net Income 2020: $77,5352020Revenue 2021: $188,945Expenses 2021: $31,693Net Income 2021: $157,2522021Revenue 2022: $73,586Expenses 2022: $142,953Net Income 2022: -$69,3672022Revenue 2023: $347,667Expenses 2023: $71,312Net Income 2023: $276,3552023

Highlighted filing

2016

Revenue$87,187
Expenses$37,981
Net Income$49,206
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 9, 2017
Return Version
2016v3.0
Gross Receipts
$89,953
Mission and Program Overview

Mission

The fire relief association provides retirement relief and other benefits to members and their dependents.

To provide retirement relief and other benefits to members and their dependents.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$1,021,702$1,125,533▲ $103,831
Investments in Publicly Traded Securities$839,800$931,170▲ $91,370
Cash and Non-Interest-Bearing Accounts$124,570$135,946▲ $11,376
Savings and Temporary Cash Investments$82,824$61,550▼ $21,274
Accounts Receivable$3,000$0▼ $3,000
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Total Assets$1,050,194$1,128,666▲ $78,472
Liabilities
Accounts Payable and Accrued Expenses$28,492$3,133▼ $25,359
Total Liabilities$28,492$3,133▼ $25,359
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,021,702$1,125,533▲ $103,831
Total Liabilities and Net Assets / Fund Balance$1,050,194$1,128,666▲ $78,472
Compensation and Service Providers
Top Officer Pay62nd percentile

Employees

NameTitleBaseTotal
Steve RutkowskiPresident$1,500$1,500
Mike CornellSecretary$1,200$1,200
Pete ZiemerTreasurer (part Year)$1,200$1,200

Board Members and Trustees

NameTitle
Nick WitterVice President
Cathy BendallEx-officio Trustee
Greg MalmquistEx-officio Trustee
Jill LundgrenEx-officio Trustee
Alex HilpischTrustee
Larry CornellTrustee
Brian HauserTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$59,968
Program Service Revenue
$0
Investment Income
$27,807
Other Revenue
$-588
All Other Contributions
$59,136
Change in Net Assets
$49,206

Audited Revenue Reconciliation

Revenue per Audited Statements
$74,859
Revenue Not Reported on Financial Statements
$12,328
Revenue Not Reported on Form 990
$57,391
Total Revenue per Audited Statements
$132,250
Total Revenue per Form 990
$87,187
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$31,081
Salaries, Compensation, and Employee Benefits$3,900
Grants and Similar Amounts Paid$3,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Accounting-$13,483-$13,483
Fees for Service Investment Mgmnt Fees-$12,328-$12,328
Current Officers, Directors, Trustees, and Key Employees-$3,900-$3,900
Grants to Domestic Individuals$3,000--$3,000
Other Expenses$4,706$528-$528
Office Expenses-$36-$36
Total Functional Expenses$7,706$30,275$0$37,981

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$37,981
Total Expenses per Audited Statements$28,419
Expenses per Audited Statements$25,653
Expenses Not Reported on Financial Statements$12,328
Expenses Not Reported on Form 990$2,766
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$2,766
Fundraising Gross Income$2,058
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
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
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 2

“There is a family relationship between mike cornell and larry cornell.”

Form 990, Part VI, Section A, Line 6

“All firefighters of the fire department are members of the association and shall be eligible for benefits. Each active member shall be entitled to one vote on any matter voted upon by the membership. Deferred members are not entitled to vote.”

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

“Six trustees are elected from the membership of the association. There will be three trustees elected by the membership each year at the annual meeting of the association.”

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

“Routine operating decisions of the association are not subject to approval by the membership. Any changes to the bylaws or articles of incorporation must be approved by the active members.”

Form 990, Part VI, Section A, Line 8B

“No such committees exist.”

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

“The form 990 is reviewed by the president and provided to the entire board prior to filing.”

Form 990, Part VI, Section B, Line 12

“The association does not have its own written conflict of interest policy however, minnesota state law governing fire relief organizations requires all board members to annually provide a statement of economic interest.”

Form 990, Part VI, Section C, Line 19

“Public documents will be made available upon request.”

Filing and Contact Details

Filer

Filer Name
Lake Elmo Firefighters Relief
EIN
41-6077988
Phone
6517756727
Address
3510 LAVERNE AVENUE, LAKE ELMO, MN 55042

Signing Officer

Name
Steve Rutkowski
Title
President
Phone
6517756727
Signed
2017-11-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Steve Rutkowski
Formed
1962
Legal Domicile
Mn
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
0

Preparer

Firm
Redpath and Company Ltd
Address
4810 WHITE BEAR PARKWAY, WHITE BEAR LAKE, MN 55110
Preparer
Ashley C Rehn CPA
Phone
6514267000
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“Fasb asc 740-10 provides that a tax expense or benefit from an uncertain income tax position (including tax-exempt status) may be recognized only when it is more likely than not that the position will be sustained upon examination by taxing authorities. Management believes the association has no uncertain income tax positions that would result in an accrual, expense or benefit under a more likely than not standard.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Fundraising expense reported in revenue section on 990 2,766.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Fundraising expense reported with expenses on audit 2,766.”

Raw XML Appendix380 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/AccountsPayableAccrExpnssGrp/BOYAmt028492
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt03133
IRS990/AccountsReceivableGrp/BOYAmt03000
IRS990/AccountsReceivableGrp/EOYAmt00
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO PROVIDE RETIREMENT RELIEF AND OTHER BENEFITS TO MEMBERS AND THEIR DEPENDENTS.
IRS990/AllOtherContributionsAmt059136
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0THE ORGANIZATION
IRS990/BooksInCareOfDetail/PhoneNum06517756727
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt03510 LAVERNE AVENUE
IRS990/BooksInCareOfDetail/USAddress/CityNm0LAKE ELMO
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MN
IRS990/BooksInCareOfDetail/USAddress/ZIPCd055042
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt01021702
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt01125533
IRS990/CashNonInterestBearingGrp/BOYAmt0124570
IRS990/CashNonInterestBearingGrp/EOYAmt0135946
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt03900
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt03900
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContriRptFundraisingEventAmt0832
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt059968
IRS990/CYGrantsAndSimilarPaidAmt03000
IRS990/CYInvestmentIncomeAmt027807
IRS990/CYOtherExpensesAmt031081
IRS990/CYOtherRevenueAmt0-588
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt049206
IRS990/CYSalariesCompEmpBnftPaidAmt03900
IRS990/CYTotalExpensesAmt037981
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt087187
IRS990/DecisionsSubjectToApprovaInd01
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0THE ASSOCIATION RECEIVES AND MANAGES PUBLIC FUNDS TO PROVIDE RETIREMENT AND ANCILLARY BENEFITS FOR INDIVIDUALS PROVIDING THE GOVERNMENTAL SERVICES OF FIREFIGHTING AND EMERGENCY RESPONSE.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt07706
IRS990/FamilyOrBusinessRlnInd01
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt013483
IRS990/FeesForServicesAccountingGrp/TotalAmt013483
IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt012328
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt012328
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt70.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt80.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt90.50
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/PersonNm0STEVE RUTKOWSKI
IRS990/Form990PartVIISectionAGrp/PersonNm1NICK WITTER
IRS990/Form990PartVIISectionAGrp/PersonNm2PETE ZIEMER
IRS990/Form990PartVIISectionAGrp/PersonNm3BRIAN HAUSER
IRS990/Form990PartVIISectionAGrp/PersonNm4MIKE CORNELL
IRS990/Form990PartVIISectionAGrp/PersonNm5LARRY CORNELL
IRS990/Form990PartVIISectionAGrp/PersonNm6ALEX HILPISCH
IRS990/Form990PartVIISectionAGrp/PersonNm7JILL LUNDGREN
IRS990/Form990PartVIISectionAGrp/PersonNm8CATHY BENDALL
IRS990/Form990PartVIISectionAGrp/PersonNm9GREG MALMQUIST
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt01500
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt21200
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt41200
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER (PART YEAR)
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7EX-OFFICIO TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8EX-OFFICIO TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9EX-OFFICIO TRUSTEE
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01962
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/FundraisingAmt0832
IRS990/FundraisingDirectExpensesAmt02766
IRS990/FundraisingGrossIncomeAmt02058
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GrantAmt03000
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt03000
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt03000
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt089953
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt09
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InvestmentIncomeGrp/ExclusionAmt027807
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt027807
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0839800
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0931170
IRS990/IRPDocumentCnt03
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0MN
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE FIRE RELIEF ASSOCIATION PROVIDES RETIREMENT RELIEF AND OTHER BENEFITS TO MEMBERS AND THEIR DEPENDENTS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt01021702
IRS990/NetAssetsOrFundBalancesEOYAmt01125533
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0-708
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0-708
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt054625
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt036
IRS990/OfficeExpensesGrp/TotalAmt036
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0MEMBER APPRECIATION DIN
IRS990/OtherExpensesGrp/Desc1MISCELLANEOUS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0528
IRS990/OtherExpensesGrp/ProgramServicesAmt04706
IRS990/OtherExpensesGrp/TotalAmt04706
IRS990/OtherExpensesGrp/TotalAmt1528
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISC REVENUE
IRS990/OtherRevenueMiscGrp/ExclusionAmt0120
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0120
IRS990/OtherRevenueTotalAmt0120
IRS990/PartialLiquidationInd00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0STEVE RUTKOWSKI
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt0191582
IRS990/PYContributionsGrantsAmt062397
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt03000
IRS990/PYInvestmentIncomeAmt030679
IRS990/PYOtherExpensesAmt029944
IRS990/PYOtherRevenueAmt06463
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-128887
IRS990/PYSalariesCompEmpBnftPaidAmt03900
IRS990/PYTotalExpensesAmt0228426
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt099539
IRS990/ReconcilationRevenueExpnssAmt049206
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt082824
IRS990/SavingsAndTempCashInvstGrp/EOYAmt061550
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
IRS990ScheduleD/ExpensesNotReportedAmt02766
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt012328
IRS990ScheduleD/ExpensesSubtotalAmt025653
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt012328
IRS990ScheduleD/InvestmentExpensesNotIncldAmt012328
IRS990ScheduleD/NetUnrealizedGainsInvstAmt054625
IRS990ScheduleD/OtherExpensesIncludedAmt02766
IRS990ScheduleD/OtherRevenueAmt02766
IRS990ScheduleD/RevenueNotReportedAmt057391
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt012328
IRS990ScheduleD/RevenueSubtotalAmt074859
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FASB ASC 740-10 PROVIDES THAT A TAX EXPENSE OR BENEFIT FROM AN UNCERTAIN INCOME TAX POSITION (INCLUDING TAX-EXEMPT STATUS) MAY BE RECOGNIZED ONLY WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. MANAGEMENT BELIEVES THE ASSOCIATION HAS NO UNCERTAIN INCOME TAX POSITIONS THAT WOULD RESULT IN AN ACCRUAL, EXPENSE OR BENEFIT UNDER A MORE LIKELY THAN NOT STANDARD.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1FUNDRAISING EXPENSE REPORTED IN REVENUE SECTION ON 990 2,766.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2FUNDRAISING EXPENSE REPORTED WITH EXPENSES ON AUDIT 2,766.
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/TotalExpensesPerForm990Amt037981
IRS990ScheduleD/TotalRevenuePerForm990Amt087187
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0132250
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt028419
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THERE IS A FAMILY RELATIONSHIP BETWEEN MIKE CORNELL AND LARRY CORNELL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL FIREFIGHTERS OF THE FIRE DEPARTMENT ARE MEMBERS OF THE ASSOCIATION AND SHALL BE ELIGIBLE FOR BENEFITS. EACH ACTIVE MEMBER SHALL BE ENTITLED TO ONE VOTE ON ANY MATTER VOTED UPON BY THE MEMBERSHIP. DEFERRED MEMBERS ARE NOT ENTITLED TO VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SIX TRUSTEES ARE ELECTED FROM THE MEMBERSHIP OF THE ASSOCIATION. THERE WILL BE THREE TRUSTEES ELECTED BY THE MEMBERSHIP EACH YEAR AT THE ANNUAL MEETING OF THE ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ROUTINE OPERATING DECISIONS OF THE ASSOCIATION ARE NOT SUBJECT TO APPROVAL BY THE MEMBERSHIP. ANY CHANGES TO THE BYLAWS OR ARTICLES OF INCORPORATION MUST BE APPROVED BY THE ACTIVE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO SUCH COMMITTEES EXIST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE FORM 990 IS REVIEWED BY THE PRESIDENT AND PROVIDED TO THE ENTIRE BOARD PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ASSOCIATION DOES NOT HAVE ITS OWN WRITTEN CONFLICT OF INTEREST POLICY HOWEVER, MINNESOTA STATE LAW GOVERNING FIRE RELIEF ORGANIZATIONS REQUIRES ALL BOARD MEMBERS TO ANNUALLY PROVIDE A STATEMENT OF ECONOMIC INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7PUBLIC DOCUMENTS WILL BE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION B, LINE 12
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01050194
IRS990/TotalAssetsEOYAmt01128666
IRS990/TotalAssetsGrp/BOYAmt01050194
IRS990/TotalAssetsGrp/EOYAmt01128666
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt059968
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt030275
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt07706
IRS990/TotalFunctionalExpensesGrp/TotalAmt037981
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt028492
IRS990/TotalLiabilitiesEOYAmt03133
IRS990/TotalLiabilitiesGrp/BOYAmt028492
IRS990/TotalLiabilitiesGrp/EOYAmt03133
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01021702
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01125533
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt07706
IRS990/TotalReportableCompFromOrgAmt03900
IRS990/TotalRevenueGrp/ExclusionAmt027219
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt087187
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01050194
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01128666
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03510 LAVERNE AVENUE
IRS990/USAddress/CityNm0LAKE ELMO
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd055042
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0STEVE RUTKOWSKI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06517756727
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-11-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LAKE ELMO FIREFIGHTERS RELIEF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0LAKE
ReturnHeader/Filer/EIN0416077988
ReturnHeader/Filer/PhoneNum06517756727
ReturnHeader/Filer/USAddress/AddressLine1Txt03510 LAVERNE AVENUE
ReturnHeader/Filer/USAddress/CityNm0LAKE ELMO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd055042
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0A7D1121D9127FC7FDDF789269BDC1F170365DDE4
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId043C253DF32CE467FA1B0564DD96D1B5488F2F60B
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt050.224.170.93
ReturnHeader/FilingSecurityInformation/IPDt02017-11-09
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm013:39:57
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0410975573
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0REDPATH AND COMPANY LTD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04810 WHITE BEAR PARKWAY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WHITE BEAR LAKE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd055110
ReturnHeader/PreparerPersonGrp/PhoneNum06514267000
ReturnHeader/PreparerPersonGrp/PreparationDt02017-11-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ASHLEY C REHN CPA
ReturnHeader/ReturnTs02017-11-14T10:03:36-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,128,666
Liabilities
$3,133
Net assets
$1,125,533
Revenue
$87,187
Expenses
$37,981
Net income
$49,206
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$0.17$0.14$0.04$0.35$0.07$0.28
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.31$0.00$1.31$0.07$0.14$0.07
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.50$0.00$1.50$0.19$0.03$0.16
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.33$0.01$1.32$0.11$0.03$0.08
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.16$0.02$1.14$0.09$0.28$0.19
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.24$0.02$1.22$0.10$0.13$0.03
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.34$0.01$1.33$0.09$0.03$0.06
2016Detailed filing. Detailed filing data is available for this year.$1.13$0.00$1.13$0.09$0.04$0.05
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.05$0.03$1.02$0.10$0.23$0.13
2014Detailed filing. Detailed filing data is available for this year.$1.22$0.01$1.22$0.10$0.03$0.06
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.14$0.00$1.14$0.10$0.05$0.05
2012XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.98$0.00$0.98$0.09
2011Summary only. Only limited summary data is available for this year.$0.94$0.00$0.94$0.06$0.02$0.04
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2016 filings • 501(c)4 • $1M-$5M nonprofits