Civic Intelligence

Lake Elmo Firefighters Relief Association

990 • Fiscal year 2020 • EIN 41-6077988

Jan 01, 2020 to Dec 31, 2020 • Filed on Sep 14, 2021

Organization ProfileN/A

Refreshing map…

3510 Laverne Avenue NorthLake Elmo, MN 55042

(651) 775-6727

Siviq Scores

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

Liabilities / Assets

35th percentile

0.00x

Higher debt load relative to assets than 35% of similar nonprofits.

2020 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

44th percentile

0.06x

Higher debt load relative to revenue than 44% of similar nonprofits.

2020 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2020

Net Margin

94th percentile

71%

Higher net margin than 94% of similar nonprofits.

2020 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

63rd percentile

$1,000

Higher top officer pay than 63% of similar nonprofits.

Top officer pay equals 0.9% of source-year revenue.

2020 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2020

Asset Growth

75th percentile

14%

Faster asset growth than 75% of similar nonprofits.

2020 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

76th percentile

18%

Faster revenue growth than 76% of similar nonprofits.

2020 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets35th percentile

Assets

Up

$1,327,483

Up $162,582 (+14%) from 2019

Net Assets

Up

$1,321,259

Up $177,610 (+16%) from 2019

Liabilities

Down

$6,224

Down $15,028 (-71%) from 2019

Revenue And Expenses
Liabilities / Revenue44th percentileNet Margin94th percentile

Revenue

Up

$109,122

Up $16,929 (+18%) from 2019

Expenses

Down

$31,587

Down $249,412 (-89%) from 2019

Net Income

Up

$77,535

Up $266,341 (+141%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth75th 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

2020

Assets$1,327,483
Liabilities$6,224
Net Assets$1,321,259
Open 2020 Filing

Operations Trend

Revenue Growth76th 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

2020

Revenue$109,122
Expenses$31,587
Net Income$77,535
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Sep 14, 2021
Return Version
2020v4.1
Gross Receipts
$109,122
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$1,143,649$1,321,259▲ $177,610
Investments in Publicly Traded Securities$887,554$1,095,718▲ $208,164
Cash and Non-Interest-Bearing Accounts$228,724$142,460▼ $86,264
Savings and Temporary Cash Investments$46,623$87,305▲ $40,682
Pledges and Grants Receivable$2,000$2,000→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Total Assets$1,164,901$1,327,483▲ $162,582
Liabilities
Accounts Payable and Accrued Expenses$21,252$6,224▼ $15,028
Total Liabilities$21,252$6,224▼ $15,028
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,143,649$1,321,259▲ $177,610
Total Liabilities and Net Assets / Fund Balance$1,164,901$1,327,483▲ $162,582
Compensation and Service Providers
Top Officer Pay63rd percentile

Employees

NameTitleBaseTotal
Steve RutkowskiPresident$1,000$1,000
Alex HilpischVice President$750$750

Board Members and Trustees

NameTitle
Greg MalmquistEx-officio Trustee
Lisa McginnEx-officio Trustee
Sam MagureanuEx-officio Trustee
Dominic JaraTrustee
Jeremy PenmanTrustee
Chris KleinSecretary
Robin GoodspeedTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$77,958
Program Service Revenue
$0
Investment Income
$31,164
Other Revenue
$0
All Other Contributions
$1,350
Change in Net Assets
$77,535

Audited Revenue Reconciliation

Revenue per Audited Statements
$96,749
Revenue Not Reported on Financial Statements
$12,373
Revenue Not Reported on Form 990
$100,075
Total Revenue per Audited Statements
$196,824
Total Revenue per Form 990
$109,122
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$29,837
Salaries, Compensation, and Employee Benefits$1,750
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Service Investment Mgmnt Fees-$12,373-$12,373
Fees for Services Accounting-$11,106-$11,106
Other Expenses-$6,224-$6,224
Current Officers, Directors, Trustees, and Key Employees-$1,750-$1,750
All Other Expenses-$98-$98
Office Expenses-$36-$36
Total Functional Expenses$0$31,587$0$31,587

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$31,587
Expenses per Audited Statements$19,214
Total Expenses per Audited Statements$19,214
Expenses Not Reported on Financial Statements$12,373
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
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 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

“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 NORTH, LAKE ELMO, MN 55042

Signing Officer

Name
Steve Rutkowski
Title
President
Phone
6517756727
Signed
2021-09-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Steve Rutkowski
Formed
1962
Legal Domicile
Mn
Voting Board Members
9
Independent Board Members
3
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.”

Raw XML Appendix343 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/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
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IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALL 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/ExplanationTxt1SIX 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/ExplanationTxt2ROUTINE 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/ExplanationTxt3NO SUCH COMMITTEES EXIST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE FORM 990 IS REVIEWED BY THE PRESIDENT AND PROVIDED TO THE ENTIRE BOARD PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE 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/ExplanationTxt6PUBLIC DOCUMENTS WILL BE MADE AVAILABLE UPON REQUEST.
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 A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 12
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01164901
IRS990/TotalAssetsEOYAmt01327483
IRS990/TotalAssetsGrp/BOYAmt01164901
IRS990/TotalAssetsGrp/EOYAmt01327483
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt077958
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt031587
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt031587
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt021252
IRS990/TotalLiabilitiesEOYAmt06224
IRS990/TotalLiabilitiesGrp/BOYAmt021252
IRS990/TotalLiabilitiesGrp/EOYAmt06224
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01143649
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01321259
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt01750
IRS990/TotalRevenueGrp/ExclusionAmt031164
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0109122
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01164901
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01327483
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03510 LAVERNE AVENUE NORTH
IRS990/USAddress/CityNm0LAKE ELMO
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd055042
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0STEVE RUTKOWSKI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06517756727
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-09-14
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 NORTH
ReturnHeader/Filer/USAddress/CityNm0LAKE ELMO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd055042
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/PreparationDt02021-09-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ASHLEY C REHN CPA
ReturnHeader/ReturnTs02021-09-15T09:30:41-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0STEVE
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0RUTKOWSKI
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,327,483
Liabilities
$6,224
Net assets
$1,321,259
Revenue
$109,122
Expenses
$31,587
Net income
$77,535
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
2020Detailed filing. Detailed filing data is available for this year.$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
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$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. 2020 filings • 501(c)4 • $1M-$5M nonprofits