Civic Intelligence

Fairmont Firefighters Relief Association

990 • Fiscal year 2015 • EIN 41-6080037

Jan 01, 2015 to Dec 31, 2015 • Filed on Aug 04, 2016

Organization ProfileN/A
PO Box 386Fairmont, MN 56031-0386

(507) 238-2038

Siviq Scores

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

Liabilities / Assets

17th percentile

0.00x

Higher debt load relative to assets than 17% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

20th percentile

0.01x

Higher debt load relative to revenue than 20% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

94th percentile

58%

Higher net margin than 94% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

35th percentile

$4,000

Higher top officer pay than 35% of similar nonprofits.

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

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

65th percentile

5.3%

Faster asset growth than 65% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

19th percentile

-13%

Faster revenue growth than 19% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets17th percentile

Assets

Up

$1,672,073

Up $83,484 (+5.3%) from 2014

Net Assets

Up

$1,669,702

Up $83,471 (+5.3%) from 2014

Liabilities

Up

$2,371

Up $13 (+0.6%) from 2014

Revenue And Expenses
Liabilities / Revenue20th percentileNet Margin94th percentile

Revenue

Down

$242,184

Down $37,657 (-13%) from 2014

Expenses

Down

$102,156

Down $97,635 (-49%) from 2014

Net Income

Up

$140,028

Up $59,978 (+75%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth65th percentile

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

$3.0M$2.0M$1.0M$0Assets 2010: $1,378,504Liabilities 2010: $66Net Assets 2010: $1,378,4382010Assets 2011: $1,468,008Liabilities 2011: $1,542Net Assets 2011: $1,466,4662011Assets 2012: $1,349,023Liabilities 2012: $1,820Net Assets 2012: $1,347,2032012Assets 2013: $1,516,963Liabilities 2013: $3,063Net Assets 2013: $1,513,9002013Assets 2014: $1,588,589Liabilities 2014: $2,358Net Assets 2014: $1,586,2312014Assets 2015: $1,672,073Liabilities 2015: $2,371Net Assets 2015: $1,669,7022015Assets 2016: $1,611,560Liabilities 2016: $3,309Net Assets 2016: $1,608,2512016Assets 2017: $1,648,018Liabilities 2017: $983Net Assets 2017: $1,647,0352017Assets 2018: $1,544,372Liabilities 2018: $0Net Assets 2018: $1,544,3722018Assets 2019: $1,936,823Liabilities 2019: $3,003Net Assets 2019: $1,933,8202019Assets 2020: $2,021,637Liabilities 2020: $1,092Net Assets 2020: $2,020,5452020Assets 2021: $2,346,890Liabilities 2021: $982Net Assets 2021: $2,345,9082021Assets 2022: $2,027,370Liabilities 2022: $4,912Net Assets 2022: $2,022,4582022Assets 2023: $2,539,402Liabilities 2023: $2,838Net Assets 2023: $2,536,5642023Assets 2024: $2,701,651Liabilities 2024: $2,914Net Assets 2024: $2,698,7372024

Highlighted filing

2015

Assets$1,672,073
Liabilities$2,371
Net Assets$1,669,702
Open 2015 Filing

Operations Trend

Revenue Growth19th percentile

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

$1.0M$500K$0-$500KRevenue 2010: $141,214Expenses 2010: $382,231Net Income 2010: -$241,0172010Revenue 2011: $234,814Expenses 2011: $115,406Net Income 2011: $119,4082011Expenses 2012: $422,7112012Revenue 2013: $252,610Expenses 2013: $194,025Net Income 2013: $58,5852013Revenue 2014: $279,841Expenses 2014: $199,791Net Income 2014: $80,0502014Revenue 2015: $242,184Expenses 2015: $102,156Net Income 2015: $140,0282015Revenue 2016: $220,484Expenses 2016: $315,362Net Income 2016: -$94,8782016Revenue 2017: $638,083Expenses 2017: $346,440Net Income 2017: $291,6432017Revenue 2018: $173,663Expenses 2018: $223,920Net Income 2018: -$50,2572018Revenue 2019: $165,205Expenses 2019: $64,228Net Income 2019: $100,9772019Revenue 2020: $214,457Expenses 2020: $333,901Net Income 2020: -$119,4442020Revenue 2021: $289,224Expenses 2021: $229,701Net Income 2021: $59,5232021Revenue 2022: $278,136Expenses 2022: $241,326Net Income 2022: $36,8102022Revenue 2023: $386,302Expenses 2023: $122,540Net Income 2023: $263,7622023Revenue 2024: $326,195Expenses 2024: $437,734Net Income 2024: -$111,5392024

Highlighted filing

2015

Revenue$242,184
Expenses$102,156
Net Income$140,028
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Aug 4, 2016
Return Version
2015v2.1
Gross Receipts
$1,571,065
Mission and Program Overview

Mission

See Part I, Line 1

To provide retirement benefits to volunteer firefighters

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Program Related$1,492,045$1,543,796▲ $51,751
Cash and Non-Interest-Bearing Accounts$60,249$86,829▲ $26,580
Savings and Temporary Cash Investments$35,295$41,448▲ $6,153
Pledges and Grants Receivable$1,000$0▼ $1,000
Total Assets$1,588,589$1,672,073▲ $83,484
Liabilities
Deferred Revenue$1,002$2,033▲ $1,031
Other Liabilities$1,356$0▼ $1,356
Accounts Payable and Accrued Expenses-$338-
Total Liabilities$2,358$2,371▲ $13
Net Assets / Fund Balance
Temporarily Rstr Net Assets$1,508,853$1,562,796▲ $53,943
Unrestricted Net Assets$77,378$106,906▲ $29,528
Total Net Assets Fund Balance$1,586,231$1,669,702▲ $83,471
Total Liabilities and Net Assets / Fund Balance$1,588,589$1,672,073▲ $83,484

Asset Categories

AssetBook ValueDepreciationBasis
Investment Program Related Org$99,498--
Compensation and Service Providers
Top Officer Pay35th percentile

Employees

NameTitleBaseTotal
Roger CarlsonTreasurer$4,000$4,000
Bryan KastningPresident$599$599
Dan NawrockiSecretary$500$500
Brandon ScottTrustee$500$500
James FreemanTrustee$500$500
Jeff MillerVice President$500$500

Board Members and Trustees

NameTitle
Doug BorchardtEx-officio trustee
Patricia MonsenEx-officio trustee
Randy QuiringEx-officio trustee
Revenue and Support

Revenue Composition

Contributions and Grants
$155,866
Program Service Revenue
$86,207
Investment Income
$0
Other Revenue
$111
Change in Net Assets
$140,028

Audited Revenue Reconciliation

Revenue per Audited Statements
$236,854
Revenue Not Reported on Financial Statements
$5,330
Revenue Not Reported on Form 990
$1,238,601
Total Revenue per Audited Statements
$1,475,455
Total Revenue per Form 990
$242,184
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$25,365
Salaries, Compensation, and Employee Benefits$9,901
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members$66,890--$66,890
Fees for Services Accounting$8,063$300-$8,363
Conferences and Meetings-$7,631-$7,631
Current Officers, Directors, Trustees, and Key Employees$5,099$1,500-$6,599
Fees for Service Investment Mgmnt Fees$5,330--$5,330
Office Expenses$55$1,852-$1,907
Other Employee Benefits-$1,852-$1,852
Other Salaries and Wages$351$1,099-$1,450
Other Expenses-$930-$930
Total Functional Expenses$85,788$16,368$0$102,156

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,425,707
Expenses Not Reported on Form 990$1,328,881
Total Expenses per Form 990$102,156
Expenses per Audited Statements$96,826
Expenses Not Reported on Financial Statements$5,330
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Direct Expenses$1,325,646
Gaming Gross Income$1,325,533
Fundraising Gross Income$3,459
Fundraising Direct Expenses$3,235
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Mail-In$22,459$3,459$3,235$224
Total Events$22,459$3,459$3,235$224
Political and Lobbying Activity
Political campaign activity
No
Lobbying 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
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 1

“Six board members were compensated as officers and were therefore not independent.”

Form 990, Part VI, Section A, line 6

“The Association is comprised of members of the volunteer fire department”

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

“The members elect the members of the governing body”

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

“Decisions affecting investments, bylaws, etc are approved by the members”

Form 990, Part VI, Section B, line 11

“Form 990 is provided to the Association's board of directors for review. After review it is made available to the members for their review.”

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

“The conflict of interest policy is reviewed annually by the Association's board members for any necessary changes.”

Form 990, Part VI, Section C, line 19

“The Association makes its governing documents and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Fairmont Firefighters Relief Assoc
EIN
41-6080037
Phone
5072382038
Address
PO Box 386, Fairmont, MN 56031-0386

Signing Officer

Name
Bryan Kastning
Title
President
Phone
5072382038
Signed
2016-08-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bryan Kastning
Formed
1896
Legal Domicile
Mn
Voting Board Members
9
Independent Board Members
3
Employees
8
Volunteers
37

Preparer

Firm
Abdo Eick & Meyers LLP
Address
100 Warren St Ste 600, Mankato, MN 56001
Preparer
Thomas J Olinger CPA
Phone
5076252727
Supplemental Narrative

Additional Explanations

Form 990, Part XI, line 9:

“Difference on 990T accrued expenses 33,723.”

Form 990, Part XII, Line 2C

“The board of directors assumes responsibility for oversight of the audit”

Financial Statement Notes

Part X, Line 2:

“Income taxes The Organization is a nonprofit organization described in Section 501(c) 3 of the Internal Revenue Code and is exempt from Federal and State income taxes. The Organization has analyzed filing positions with the Internal Revenue Service and the State of Minnesota. The Organization is subject to routine audits by these jurisdictions; however, the Organization is currently not under any audits for any tax periods. The Organization does not anticipate that any of its income tax filing positions would result in a material adverse effect on the Organizations financial condition, results of operations or cash flow. No liability has been recorded for uncertain tax positions. As allowed under accounting principles generally accepted in the United States of America, the Organization would accrue, if applicable, income tax related interest and penalties in income tax expense in the Organizations statement of revenues, expenditures and changes in fund balances. During the year ended December 31, 2015, the Organization did not recognize any interest or penalties. With few exceptions, the Organization is no longer subject to tax examinations by tax authorities for years before 2012.”

Part XI, Line 2D - Other Adjustments:

“Direct expenses for gambling and fundraising netted from revenue”

Part XII, Line 2D - Other Adjustments:

“Direct expenses for gambling and fundraising netted from revenue”

Raw XML AppendixShowing 400 of 474 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/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt026275
IRS990/PYOtherRevenueAmt013462
IRS990/PYProgramServiceRevenueAmt079388
IRS990/PYRevenuesLessExpensesAmt080050
IRS990/PYSalariesCompEmpBnftPaidAmt011693
IRS990/PYTotalExpensesAmt0199791
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0279841
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0140028
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd01
IRS990/RevenueAmt086207
IRS990/SavingsAndTempCashInvstGrp/BOYAmt035295
IRS990/SavingsAndTempCashInvstGrp/EOYAmt041448
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0171186
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0200751
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0200805
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0173682
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0167500
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0913924
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0291091
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.93900
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt0913924
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0171186
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0200751
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0200805
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0173682
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0167500
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0913924
IRS990ScheduleA/TotalSupportAmt0973311
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearAmt00
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus1YearAmt012751
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus3YearsAmt025202
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus4YearsAmt021434
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt059387
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/ExpensesNotReportedAmt01328881
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt05330
IRS990ScheduleD/ExpensesSubtotalAmt096826
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt05330
IRS990ScheduleD/InvestmentExpensesNotIncldAmt05330
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt01439144
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt15154
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt299498
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc0Mutual Funds
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc1Real Estate Investment Trusts
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc2SBI - Balanced Fund
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd0C
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd1C
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd2C
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-90280
IRS990ScheduleD/OtherExpensesIncludedAmt01328881
IRS990ScheduleD/OtherRevenueAmt01328881
IRS990ScheduleD/RevenueNotReportedAmt01238601
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt05330
IRS990ScheduleD/RevenueSubtotalAmt0236854
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Income taxes The Organization is a nonprofit organization described in Section 501(c) 3 of the Internal Revenue Code and is exempt from Federal and State income taxes. The Organization has analyzed filing positions with the Internal Revenue Service and the State of Minnesota. The Organization is subject to routine audits by these jurisdictions; however, the Organization is currently not under any audits for any tax periods. The Organization does not anticipate that any of its income tax filing positions would result in a material adverse effect on the Organizations financial condition, results of operations or cash flow. No liability has been recorded for uncertain tax positions. As allowed under accounting principles generally accepted in the United States of America, the Organization would accrue, if applicable, income tax related interest and penalties in income tax expense in the Organizations statement of revenues, expenditures and changes in fund balances. During the year ended December 31, 2015, the Organization did not recognize any interest or penalties. With few exceptions, the Organization is no longer subject to tax examinations by tax authorities for years before 2012.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Direct expenses for gambling and fundraising netted from revenue
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2Direct expenses for gambling and fundraising netted from revenue
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/TotalBookValueProgramRltdAmt01543796
IRS990ScheduleD/TotalExpensesPerForm990Amt0102156
IRS990ScheduleD/TotalRevenuePerForm990Amt0242184
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01475455
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01425707
IRS990ScheduleG/CharitableDistributionRqrInd01
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd00
IRS990ScheduleG/DistributedAmt068699
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt019000
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt019000
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt03235
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Mail-In
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt022459
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt022459
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt03459
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt03459
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0224
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt03235
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt03235
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt045462
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt01083260
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt01128722
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt01325646
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt053484
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt01272049
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt01325533
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0-113
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0162784
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt0162784
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsPullTabsAmt034140
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt034140
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd00
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd00
IRS990ScheduleG/GamingManagerIsEmployeeInd0X
IRS990ScheduleG/GamingManagerPersonNm0Brandon Scott
IRS990ScheduleG/GamingManagerServicesProvTxt0Gambling manager compensation for 1/2 year
IRS990ScheduleG/GamingOtherFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd01
IRS990ScheduleG/IndividualWithBooksNm0Brandon Scott
IRS990ScheduleG/LicensedInd01
IRS990ScheduleG/LicenseSuspendedEtcInd00
IRS990ScheduleG/MemberOfOtherEntityInd00
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0P O Box 386
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0Fairmont
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MN
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd056031
IRS990ScheduleG/StatesWhereGamingConductedCd0MN
IRS990ScheduleG/SupplementalInformationDetail/ExplanationTxt0Mark Determan, gambling manager compensation for 1/2 year, individual, employee, $4,500
IRS990ScheduleG/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Schedule G, Part III, Line 16
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Six board members were compensated as officers and were therefore not independent.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Association is comprised of members of the volunteer fire department
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The members elect the members of the governing body
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Decisions affecting investments, bylaws, etc are approved by the members
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Form 990 is provided to the Association's board of directors for review. After review it is made available to the members for their review.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The conflict of interest policy is reviewed annually by the Association's board members for any necessary changes.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6The Association makes its governing documents and financial statements available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Difference on 990T accrued expenses 33,723.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8The board of directors assumes responsibility for oversight of the audit
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 1
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 B, line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part XI, line 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XII, LINE 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt01508853
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt01562796

Document Assets

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Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,672,073
Liabilities
$2,371
Net assets
$1,669,702
Revenue
$242,184
Expenses
$102,156
Net income
$140,028
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.70$0.00$2.70$0.33$0.44$0.11
2023Detailed filing. Detailed filing data is available for this year.$2.54$0.00$2.54$0.39$0.12$0.26
2022Detailed filing. Detailed filing data is available for this year.$2.03$0.00$2.02$0.28$0.24$0.04
2021Detailed filing. Detailed filing data is available for this year.$2.35$0.00$2.35$0.29$0.23$0.06
2020Detailed filing. Detailed filing data is available for this year.$2.02$0.00$2.02$0.21$0.33$0.12
2019Detailed filing. Detailed filing data is available for this year.$1.94$0.00$1.93$0.17$0.06$0.10
2018Detailed filing. Detailed filing data is available for this year.$1.54$0.00$1.54$0.17$0.22$0.05
2017Detailed filing. Detailed filing data is available for this year.$1.65$0.00$1.65$0.64$0.35$0.29
2016Detailed filing. Detailed filing data is available for this year.$1.61$0.00$1.61$0.22$0.32$0.09
2015Detailed filing. Detailed filing data is available for this year.$1.67$0.00$1.67$0.24$0.10$0.14
2014Detailed filing. Detailed filing data is available for this year.$1.59$0.00$1.59$0.28$0.20$0.08
2013Detailed filing. Detailed filing data is available for this year.$1.52$0.00$1.51$0.25$0.19$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.35$0.00$1.35$0.42
2011Summary only. Only limited summary data is available for this year.$1.47$0.00$1.47$0.23$0.12$0.12
2010Summary only. Only limited summary data is available for this year.$1.38$0.00$1.38$0.14$0.38$0.24