Civic Intelligence

Rosemount Fire Relief Association

990 • Fiscal year 2023 • EIN 41-6077996

Jan 01, 2023 to Dec 31, 2023 • Filed on Sep 20, 2024

Organization ProfileN/A
2875 145th Street WestRosemount, MN 55068

(651) 322-2031

Siviq Scores

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

Liabilities / Assets

12th percentile

0.00x

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

2023 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2023

Liabilities / Revenue

12th percentile

0.00x

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

2023 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2023

Net Margin

96th percentile

89%

Higher net margin than 96% of similar nonprofits.

2023 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2023

Top Officer Pay

45th percentile

$2,500

Higher top officer pay than 45% of similar nonprofits.

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

2023 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2023

Asset Growth

82nd percentile

22%

Faster asset growth than 82% of similar nonprofits.

2023 filings • 501(c)4 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Revenue Growth

62nd percentile

12%

Faster revenue growth than 62% of similar nonprofits.

2023 filings • 501(c)4 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets12th percentile

Assets

Flat

$5,646,952

Flat from 2023

Net Assets

Flat

$5,646,952

Flat from 2023

Liabilities

Flat

$0

Flat from 2023

Revenue And Expenses
Liabilities / Revenue12th percentileNet Margin96th percentile

Revenue

Flat

$275,839

Flat from 2023

Expenses

Flat

$30,071

Flat from 2023

Net Income

Flat

$245,768

Flat from 2023

Historical Trend

Balance Sheet Trend

Asset Growth82nd percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $2,793,186Liabilities 2011: $0Net Assets 2011: $2,793,1862011Assets 2012: $2,532,223Liabilities 2012: $17,500Net Assets 2012: $2,514,7232012Assets 2013: $2,886,957Liabilities 2013: $0Net Assets 2013: $2,886,9572013Assets 2014: $3,363,507Liabilities 2014: $0Net Assets 2014: $3,363,5072014Assets 2015: $3,467,537Liabilities 2015: $0Net Assets 2015: $3,467,5372015Assets 2016: $3,900,263Liabilities 2016: $0Net Assets 2016: $3,900,2632016Assets 2017: $3,990,900Liabilities 2017: $0Net Assets 2017: $3,990,9002017Assets 2018: $3,845,716Liabilities 2018: $0Net Assets 2018: $3,845,7162018Assets 2019: $4,723,518Liabilities 2019: $0Net Assets 2019: $4,723,5182019Assets 2020: $5,153,692Liabilities 2020: $0Net Assets 2020: $5,153,6922020Assets 2021: $5,906,739Liabilities 2021: $42,840Net Assets 2021: $5,863,8992021Assets 2022: $4,628,095Liabilities 2022: $0Net Assets 2022: $4,628,0952022Assets 2023: $5,646,952Liabilities 2023: $0Net Assets 2023: $5,646,9522023Assets 2023: $5,646,952Liabilities 2023: $0Net Assets 2023: $5,646,9522023Assets 2024: $6,746,127Liabilities 2024: $0Net Assets 2024: $6,746,1272024

Highlighted filing

2023

Assets$5,646,952
Liabilities$0
Net Assets$5,646,952
Open 2023 Filing

Operations Trend

Revenue Growth62nd percentile

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

$1.0M$500K$0-$500KRevenue 2011: $288,283Expenses 2011: $121,979Net Income 2011: $166,3042011Revenue 2012: $427,497Expenses 2012: $705,960Net Income 2012: -$278,4632012Revenue 2013: $610,927Expenses 2013: $238,693Net Income 2013: $372,2342013Revenue 2014: $489,514Expenses 2014: $12,964Net Income 2014: $476,5502014Revenue 2015: $255,565Expenses 2015: $118,816Net Income 2015: $136,7492015Revenue 2016: $181,438Expenses 2016: $29,752Net Income 2016: $151,6862016Revenue 2017: $186,007Expenses 2017: $605,476Net Income 2017: -$419,4692017Revenue 2018: $196,395Expenses 2018: $198,493Net Income 2018: -$2,0982018Revenue 2019: $201,136Expenses 2019: $47,907Net Income 2019: $153,2292019Revenue 2020: $201,067Expenses 2020: $378,327Net Income 2020: -$177,2602020Revenue 2021: $207,425Expenses 2021: $244,027Net Income 2021: -$36,6022021Revenue 2022: $246,526Expenses 2022: $663,841Net Income 2022: -$417,3152022Revenue 2023: $275,839Expenses 2023: $30,071Net Income 2023: $245,7682023Revenue 2023: $275,839Expenses 2023: $30,071Net Income 2023: $245,7682023Revenue 2024: $324,775Expenses 2024: $72,918Net Income 2024: $251,8572024

Highlighted filing

2023

Revenue$275,839
Expenses$30,071
Net Income$245,768
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Sep 20, 2024
Return Version
2023v5.1
Gross Receipts
$280,191
Mission and Program Overview

Mission

The primary purpose of the organization is to provide retirement benefits to volunteer fire fighting members.

To invest, monitor, and distribute funds that provide benefits for volunteer fire fighters.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$4,603,654$5,622,432▲ $1,018,778
Investments in Publicly Traded Securities$4,596,508$5,558,658▲ $962,150
Cash and Non-Interest-Bearing Accounts$24,648$85,618▲ $60,970
Cap Stk Tr Prin Current Funds$24,441$24,520▲ $79
Accounts Receivable$6,622$2,358▼ $4,264
Savings and Temporary Cash Investments$317$318▲ $1
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Total Assets$4,628,095$5,646,952▲ $1,018,857
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$4,628,095$5,646,952▲ $1,018,857
Total Liabilities and Net Assets / Fund Balance$4,628,095$5,646,952▲ $1,018,857
Compensation and Service Providers
Top Officer Pay45th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Reed DrangstveitSecretaryPT$2,500$2,500
Tim BehrendtTreasurerPT$2,500$2,500
Joe CraftPresidentPT$800$800
Gregory WernerVice PresidentPT$300$300

Board Members and Trustees

NameTitle
Jeff FeederTrustee
Justin HirmanTrustee
Erin FasbenderCity Clerk/Ex Officio
Jeffrey WeisenselCity Mayor/Ex Officio
Richard SchroederFire Chief/Ex Officio
Revenue and Support

Revenue Composition

Contributions and Grants
$245,696
Program Service Revenue
$0
Investment Income
$24,825
Other Revenue
$5,318
Change in Net Assets
$245,768

Audited Revenue Reconciliation

Revenue per Audited Statements
$261,394
Revenue Not Reported on Financial Statements
$14,445
Revenue Not Reported on Form 990
$777,441
Total Revenue per Audited Statements
$1,038,835
Total Revenue per Form 990
$275,839
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$23,971
Salaries, Compensation, and Employee Benefits$6,100
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-$14,445-$14,445
Current Officers, Directors, Trustees, and Key Employees-$6,100-$6,100
Conferences and Meetings-$4,868-$4,868
Fees for Services Accounting-$3,995-$3,995
Other Expenses-$242-$242
Total Functional Expenses$0$30,071$0$30,071

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$30,071
Total Expenses per Audited Statements$19,978
Expenses per Audited Statements$15,626
Expenses Not Reported on Financial Statements$14,445
Expenses Not Reported on Form 990$4,352
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$9,670
Fundraising Direct Expenses$4,352
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
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“A review of the Draft 990 is done by Organizations Treasurer before it is finalized and filed. A complete copy of the final 990 is presented at the next board meeting for approval.”

Form 990, Part VI, Section B, line 12

“Per Minnesota State Statute, each member of the governing board of a covered pension plan and the Chief Administrative Officer of the plan shall file with the plan a statement of economic interest. The statement must contain information that the governing board of the plan determines if it is necessary to disclose a reasonably foreseeable potential or actual conflict of interest. Information such as the individual's principal occupation, place of business, ownership greater than 10% of a business or any relationship or financial arrangement are addressed on the form. If a conflict of interest is noted the governing board will take action to ensure all proper steps are followed. This statement must be filed annually. The current year statements were obtained from all necessary individuals, completed properly, and noted no conflict of interest for the Rosemount Firemens Relief Association governing board.”

Form 990, Part VI, Section C, line 19

“Documents are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Rosemount Fire Relief Association
EIN
41-6077996
Phone
6513222031
Address
2875 145th Street West, Rosemount, MN 55068

Signing Officer

Name
Tim Behrendt
Title
Treasurer
Phone
9523677391
Signed
2024-09-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tim Behrendt
Formed
1972
Legal Domicile
Mn
Voting Board Members
9
Independent Board Members
5
Employees
0
Volunteers
0

Preparer

Firm
Malloy Montague Karnowski Radosevich
Address
5353 Wayzata Blvd Ste 410, Minneapolis, MN 55416
Preparer
Keegan J Leonard
Phone
9525450424
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 2C

“The Board of Trustees of the Association provides oversight of the audit, financial reports, and selection of the independent auditor. This process has not changed from prior year.”

Financial Statement Notes

Part X, Line 2:

“The Association is exempt from income taxes under Internal Revenue Service Code Sec 501(c)(4). The Association is subject to a tax on income from any unrelated business. The Association is subject to the recognition requirements for uncertain income tax positions as required by the Financial Accounting Standards Board Accounting Standards Codification 740-10. Income tax benefits are recognized for income tax positions taken or expected to be taken in a tax return, only when it is determined that the income tax position will more-likely-than-not be sustained upon examination by taxing authorities. The Association has analyzed tax positions taken for filing with the Internal Revenue Service and the state jurisdiction where it operates. The Association believes that income tax filing positions will be sustained upon examination and does not anticipate any adjustments that would result in a material adverse effect on the Association's financial condition or results of operations. Accordingly, the Association has not recorded any reserves, or related accruals for interest and penalties for uncertain income tax positions at year-end. The Association is subject to routine audits by taxing jurisdictions; however, there are currently no audits in progress for any open tax periods.”

Part XI, Line 2D - Other Adjustments:

“Fundraising revenue netted against fundraising expenses 4,352.”

Part XII, Line 2D - Other Adjustments:

“Fundraising revenue netted against fundraising expenses 4,352.”

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/AccountsReceivableGrp/BOYAmt06622
IRS990/AccountsReceivableGrp/EOYAmt02358
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0To invest, monitor, and distribute funds that provide benefits for volunteer fire fighters.
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0Tim Behrendt
IRS990/BooksInCareOfDetail/PhoneNum09523677391
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt02875 145th St W
IRS990/BooksInCareOfDetail/USAddress/CityNm0Rosemount
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MN
IRS990/BooksInCareOfDetail/USAddress/ZIPCd055068
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt024441
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt024520
IRS990/CashNonInterestBearingGrp/BOYAmt024648
IRS990/CashNonInterestBearingGrp/EOYAmt085618
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt06100
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt06100
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt04868
IRS990/ConferencesMeetingsGrp/TotalAmt04868
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0245696
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt024825
IRS990/CYOtherExpensesAmt023971
IRS990/CYOtherRevenueAmt05318
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0245768
IRS990/CYSalariesCompEmpBnftPaidAmt06100
IRS990/CYTotalExpensesAmt030071
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0275839
IRS990/DAFExcessBusinessHoldingsInd00
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0Primary purpose is to provide retirement and disability benefits to volunteer fire members. The Association had 0 retired firefighters entitled to benefits and 49 active plan participants as of December 31, 2023.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DistributionToDonorInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd00
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt03995
IRS990/FeesForServicesAccountingGrp/TotalAmt03995
IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt014445
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt014445
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form1098CFiledInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form8899Filedind00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt020.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt120.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt210.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt35.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
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/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/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/PersonNm0Tim Behrendt
IRS990/Form990PartVIISectionAGrp/PersonNm1Reed Drangstveit
IRS990/Form990PartVIISectionAGrp/PersonNm2Joe Craft
IRS990/Form990PartVIISectionAGrp/PersonNm3Gregory Werner
IRS990/Form990PartVIISectionAGrp/PersonNm4Justin Hirman
IRS990/Form990PartVIISectionAGrp/PersonNm5Jeff Feeder
IRS990/Form990PartVIISectionAGrp/PersonNm6Jeffrey Weisensel
IRS990/Form990PartVIISectionAGrp/PersonNm7Erin Fasbender
IRS990/Form990PartVIISectionAGrp/PersonNm8Richard Schroeder
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt02500
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt12500
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt2800
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt3300
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
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/TitleTxt0Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt1Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt2President
IRS990/Form990PartVIISectionAGrp/TitleTxt3Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt4Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt5Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt6City Mayor/Ex Officio
IRS990/Form990PartVIISectionAGrp/TitleTxt7City Clerk/Ex Officio
IRS990/Form990PartVIISectionAGrp/TitleTxt8Fire Chief/Ex Officio
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr01972
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/FundraisingDirectExpensesAmt04352
IRS990/FundraisingGrossIncomeAmt09670
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GovernmentGrantsAmt0245186
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0280191
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InvestmentIncomeGrp/ExclusionAmt024825
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt024825
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt04596508
IRS990/InvestmentsPubTradedSecGrp/EOYAmt05558658
IRS990/IRPDocumentCnt04
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0MN
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt0510
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0The primary purpose of the organization is to provide retirement benefits to volunteer fire fighting members.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt04628095
IRS990/NetAssetsOrFundBalancesEOYAmt05646952
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt05318
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt05318
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0773089
IRS990/NondeductibleContributionsInd00
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0Miscellaneous
IRS990/OtherExpensesGrp/Desc1Flowers and gifts
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0421
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1242
IRS990/OtherExpensesGrp/TotalAmt0421
IRS990/OtherExpensesGrp/TotalAmt1242
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0Tim Behrendt
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt0635216
IRS990/PYContributionsGrantsAmt0228403
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt012606
IRS990/PYOtherExpensesAmt022525
IRS990/PYOtherRevenueAmt05517
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-417315
IRS990/PYSalariesCompEmpBnftPaidAmt06100
IRS990/PYTotalExpensesAmt0663841
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0246526
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0245768
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt04603654
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt05622432
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0317
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0318
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/ExpensesNotReportedAmt04352
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt014445
IRS990ScheduleD/ExpensesSubtotalAmt015626
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt014445
IRS990ScheduleD/InvestmentExpensesNotIncldAmt014445
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0773089
IRS990ScheduleD/OtherExpensesIncludedAmt04352
IRS990ScheduleD/OtherRevenueAmt04352
IRS990ScheduleD/RevenueNotReportedAmt0777441
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt014445
IRS990ScheduleD/RevenueSubtotalAmt0261394
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Association is exempt from income taxes under Internal Revenue Service Code Sec 501(c)(4). The Association is subject to a tax on income from any unrelated business. The Association is subject to the recognition requirements for uncertain income tax positions as required by the Financial Accounting Standards Board Accounting Standards Codification 740-10. Income tax benefits are recognized for income tax positions taken or expected to be taken in a tax return, only when it is determined that the income tax position will more-likely-than-not be sustained upon examination by taxing authorities. The Association has analyzed tax positions taken for filing with the Internal Revenue Service and the state jurisdiction where it operates. The Association believes that income tax filing positions will be sustained upon examination and does not anticipate any adjustments that would result in a material adverse effect on the Association's financial condition or results of operations. Accordingly, the Association has not recorded any reserves, or related accruals for interest and penalties for uncertain income tax positions at year-end. The Association is subject to routine audits by taxing jurisdictions; however, there are currently no audits in progress for any open tax periods.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Fundraising revenue netted against fundraising expenses 4,352.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2Fundraising revenue netted against fundraising expenses 4,352.
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/TotalExpensesPerForm990Amt030071
IRS990ScheduleD/TotalRevenuePerForm990Amt0275839
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01038835
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt019978
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A review of the Draft 990 is done by Organizations Treasurer before it is finalized and filed. A complete copy of the final 990 is presented at the next board meeting for approval.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Per Minnesota State Statute, each member of the governing board of a covered pension plan and the Chief Administrative Officer of the plan shall file with the plan a statement of economic interest. The statement must contain information that the governing board of the plan determines if it is necessary to disclose a reasonably foreseeable potential or actual conflict of interest. Information such as the individual's principal occupation, place of business, ownership greater than 10% of a business or any relationship or financial arrangement are addressed on the form. If a conflict of interest is noted the governing board will take action to ensure all proper steps are followed. This statement must be filed annually. The current year statements were obtained from all necessary individuals, completed properly, and noted no conflict of interest for the Rosemount Firemens Relief Association governing board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Documents are available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Board of Trustees of the Association provides oversight of the audit, financial reports, and selection of the independent auditor. This process has not changed from prior year.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 12
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 2C
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd01
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0City of Rosemount
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0416005501
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(c)(1)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0To contribute to the defined benefit plan according to MN Statute 69.772
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt02875 145th St West
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Rosemount
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd055068
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxableDistributionsInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt04628095
IRS990/TotalAssetsEOYAmt05646952
IRS990/TotalAssetsGrp/BOYAmt04628095
IRS990/TotalAssetsGrp/EOYAmt05646952
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0245696
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt030071
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt030071
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04628095
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt05646952
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt06100
IRS990/TotalRevenueGrp/ExclusionAmt030143
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0275839
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04628095
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt05646952
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02875 145th Street West
IRS990/USAddress/CityNm0Rosemount
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd055068
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02024-08-08 14:25:15Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Tim Behrendt
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum09523677391
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-09-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Rosemount Fire Relief Association
ReturnHeader/Filer/BusinessNameControlTxt0FIRE
ReturnHeader/Filer/EIN0416077996
ReturnHeader/Filer/PhoneNum06513222031
ReturnHeader/Filer/USAddress/AddressLine1Txt02875 145th Street West
ReturnHeader/Filer/USAddress/CityNm0Rosemount
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd055068
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0411690382
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Malloy Montague Karnowski Radosevich
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05353 Wayzata Blvd Ste 410
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Minneapolis
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd055416
ReturnHeader/PreparerPersonGrp/PhoneNum09525450424
ReturnHeader/PreparerPersonGrp/PreparationDt02024-09-20
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Keegan J Leonard
ReturnHeader/ReturnTs02024-09-25T11:37:19-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$5,646,952
Liabilities
$0
Net assets
$5,646,952
Revenue
$275,839
Expenses
$30,071
Net income
$245,768
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.75$0.00$6.75$0.32$0.07$0.25
2023Detailed filing. Detailed filing data is available for this year.$5.65$0.00$5.65$0.28$0.03$0.25
2023Summary only. Only limited summary data is available for this year.$5.65$0.00$5.65$0.28$0.03$0.25
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.63$0.00$4.63$0.25$0.66$0.42
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.91$0.04$5.86$0.21$0.24$0.04
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.15$0.00$5.15$0.20$0.38$0.18
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.72$0.00$4.72$0.20$0.05$0.15
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.85$0.00$3.85$0.20$0.20$0.00
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.99$0.00$3.99$0.19$0.61$0.42
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.90$0.00$3.90$0.18$0.03$0.15
2015Summary only. Only limited summary data is available for this year.$3.47$0.00$3.47$0.26$0.12$0.14
2014Summary only. Only limited summary data is available for this year.$3.36$0.00$3.36$0.49$0.01$0.48
2013Summary only. Only limited summary data is available for this year.$2.89$0.00$2.89$0.61$0.24$0.37
2012Summary only. Only limited summary data is available for this year.$2.53$0.02$2.51$0.43$0.71$0.28
2011Summary only. Only limited summary data is available for this year.$2.79$0.00$2.79$0.29$0.12$0.17