Liabilities / Assets
7th percentile
Tied with the lowest-debt nonprofits in its peer group.
990 • Fiscal year 2018 • EIN 41-6080037
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
7th percentile
Tied with the lowest-debt nonprofits in its peer group.
Liabilities / Revenue
7th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
9th percentile
Higher net margin than 9% of similar nonprofits.
Top Officer Pay
20th percentile
Higher top officer pay than 20% of similar nonprofits.
Top officer pay equals 1.6% of source-year revenue.
Asset Growth
17th percentile
Faster asset growth than 17% of similar nonprofits.
Revenue Growth
2nd percentile
Faster revenue growth than 2% of similar nonprofits.
Assets
Down$1,544,372
Down $103,646 (-6.3%) from 2017
Net Assets
Down$1,544,372
Down $102,663 (-6.2%) from 2017
Liabilities
Down$0
Down $983 (-100%) from 2017
Revenue
Down$173,663
Down $464,420 (-73%) from 2017
Expenses
Down$223,920
Down $122,520 (-35%) from 2017
Net Income
Down-$50,257
Down $341,900 (-117%) from 2017
See Part I, Line 1
To provide retirement benefits to volunteer firefighters
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $1,169,794 | $1,356,550 | ▲ $186,756 |
| Cash and Non-Interest-Bearing Accounts | $137,368 | $92,423 | ▼ $44,945 |
| Pledges and Grants Receivable | $5,000 | $49,015 | ▲ $44,015 |
| Savings and Temporary Cash Investments | $335,856 | $46,384 | ▼ $289,472 |
| Total Assets | $1,648,018 | $1,544,372 | ▼ $103,646 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $983 | - | - |
| Total Liabilities | $983 | $0 | ▼ $983 |
| Net Assets / Fund Balance | |||
| Temporarily Rstr Net Assets | $1,494,595 | $1,432,031 | ▼ $62,564 |
| Unrestricted Net Assets | $152,440 | $112,341 | ▼ $40,099 |
| Total Net Assets Fund Balance | $1,647,035 | $1,544,372 | ▼ $102,663 |
| Total Liabilities and Net Assets / Fund Balance | $1,648,018 | $1,544,372 | ▼ $103,646 |
| Name | Title | Base | Total |
|---|---|---|---|
| Roger Carlson | Treasurer | $2,774 | $2,774 |
| Bryan Kastning | President | $599 | $599 |
| James Freeman | Secretary | $500 | $500 |
| Jeff Miller | Vice President | $500 | $500 |
| Tim Miller | Trustee | $500 | $500 |
| Tom Hilpipre | Trustee | $500 | $500 |
| Line Item | Amount |
|---|---|
| Grants and Similar Amounts Paid | $27,625 |
| Other Expenses | $21,602 |
| Salaries, Compensation, and Employee Benefits | $11,645 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Benefits to Members | $163,048 | - | - | $163,048 |
| Grants to Domestic Orgs | $27,625 | - | - | $27,625 |
| Fees for Services Accounting | $10,597 | - | - | $10,597 |
| Current Officers, Directors, Trustees, and Key Employees | $3,873 | $2,299 | - | $6,172 |
| Conferences and Meetings | - | $4,504 | - | $4,504 |
| Other Employee Benefits | - | $3,593 | - | $3,593 |
| Payroll Taxes | $1,880 | - | - | $1,880 |
| Office Expenses | $28 | $504 | - | $532 |
| Other Expenses | - | $239 | - | $239 |
| Fees for Service Investment Mgmnt Fees | $87 | - | - | $87 |
| Total Functional Expenses | $207,138 | $16,782 | $0 | $223,920 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $227,695 |
| Total Expenses per Form 990 | $223,920 |
| Expenses per Audited Statements | $223,833 |
| Expenses Not Reported on Form 990 | $3,862 |
| Expenses Not Reported on Financial Statements | $87 |
| Line Item | Amount |
|---|---|
| Gaming Direct Expenses | $3,929,592 |
| Gaming Gross Income | $3,885,963 |
| Fundraising Gross Income | $4,543 |
| Fundraising Direct Expenses | $3,862 |
| Professional Fundraising Fees | $0 |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Mail-In | $20,043 | $4,543 | $3,862 | $681 |
| Total Events | $20,043 | $4,543 | $3,862 | $681 |
“Seven board members were compensated as officers and were therefore not independent.”
“One director received compensation as an officer and was therefore not inedpendent.”
“The Association is comprised of members of the volunteer fire department”
“The members elect the members of the governing body”
“Decisions affecting investments, bylaws, etc are approved by the members”
“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.”
“The conflict of interest policy is reviewed annually by the Association's board members for any necessary changes.”
“The Association makes its governing documents and financial statements available to the public upon request.”
“Differences due to rounding -1.”
“The board of directors assumes responsibility for oversight of the audit”
“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, 2018, 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 2015.”
“Direct expenses for gambling and fundraising netted from revenue”
“Direct expenses for gambling and fundraising netted from revenue”
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/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 983 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | To provide retirement benefits to volunteer firefighters |
| IRS990/AllOtherContributionsAmt | 0 | 31620 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BenefitsToMembersGrp/ProgramServicesAmt | 0 | 163048 |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 163048 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | Brandon Scott |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5072364337 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO Box 386 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Fairmont |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MN |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 560370386 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 137368 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 92423 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 2299 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 3873 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 6172 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 4504 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 4504 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/ContriRptFundraisingEventAmt | 0 | 15500 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 163048 |
| IRS990/CYContributionsGrantsAmt | 0 | 180740 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 27625 |
| IRS990/CYInvestmentIncomeAmt | 0 | 7773 |
| IRS990/CYOtherExpensesAmt | 0 | 21602 |
| IRS990/CYOtherRevenueAmt | 0 | -39150 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 24300 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -50257 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 11645 |
| IRS990/CYTotalExpensesAmt | 0 | 223920 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 173663 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 1 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/Desc | 0 | Pension Benefits |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 10 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 207138 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 10597 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 10597 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/ProgramServicesAmt | 0 | 87 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 87 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Bryan Kastning |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Jeff Miller |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | James Freeman |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Roger Carlson |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Tim Miller |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Tom Hilpipre |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 599 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 500 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 500 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 2774 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 500 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 500 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Vice President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Secretary |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Trustee |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/Form990TFiledInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1896 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/FundraisingAmt | 0 | 15500 |
| IRS990/FundraisingDirectExpensesAmt | 0 | 3862 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 4543 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 1584 |
| IRS990/GamingActivitiesInd | 0 | 1 |
| IRS990/GamingDirectExpensesAmt | 0 | 3929592 |
| IRS990/GamingGrossIncomeAmt | 0 | 3885963 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 6 |
| IRS990/GovernmentGrantsAmt | 0 | 133620 |
| IRS990/GrantAmt | 0 | 27625 |
| IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt | 0 | 27625 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 27625 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 1073394 |
| IRS990/GrossReceiptsAmt | 0 | 5178927 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 6189 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 6189 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 1169794 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 1356550 |
| IRS990/IRPDocumentCnt | 0 | 14 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | MN |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 1071810 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | See Part I, Line 1 |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1647035 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1544372 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 1584 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 1584 |
| IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt | 0 | 681 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 681 |
| IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt | 0 | -43629 |
| IRS990/NetIncomeFromGamingGrp/UnrelatedBusinessRevenueAmt | 0 | -43629 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | -43629 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | -52405 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 504 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 28 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 532 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | -1 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 3593 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 3593 |
| IRS990/OtherExpensesGrp/Desc | 0 | Equipment |
| IRS990/OtherExpensesGrp/Desc | 1 | Flowers Gifts and Award |
| IRS990/OtherExpensesGrp/Desc | 2 | Miscellaneous |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 4566 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 1077 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 239 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 4566 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 1077 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 239 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900000 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | OTHER INCOME |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 3798 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 3798 |
| IRS990/OtherRevenueTotalAmt | 0 | 3798 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 1880 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 1880 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 5000 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 49015 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | Bryan Kastning |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900000 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Membership Fees |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 24300 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 24300 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 312223 |
| IRS990/PYContributionsGrantsAmt | 0 | 149753 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 111 |
| IRS990/PYOtherExpensesAmt | 0 | 20962 |
| IRS990/PYOtherRevenueAmt | 0 | 69030 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 419189 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 291643 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 13255 |
| IRS990/PYTotalExpensesAmt | 0 | 346440 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 638083 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -50257 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 0 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 24300 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 335856 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 46384 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 205040 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 167173 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 164641 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 171186 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 200751 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 908791 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 255886 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.97870 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.93450 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 908791 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 205040 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 167173 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 164641 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 171186 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 200751 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 908791 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 928604 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearAmt | 0 | -43628 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus1YearAmt | 0 | 48600 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 2090 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 12751 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt | 0 | 19813 |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 3862 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 87 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 223833 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/InvestmentExpensesNotIncld2Amt | 0 | 87 |
| IRS990ScheduleD/InvestmentExpensesNotIncldAmt | 0 | 87 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | -52405 |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 3862 |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 3862 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | -48543 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 87 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 173576 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | 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, 2018, 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 2015. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | Direct expenses for gambling and fundraising netted from revenue |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | Direct expenses for gambling and fundraising netted from revenue |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part X, Line 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Part XI, Line 2d - Other Adjustments: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Part XII, Line 2d - Other Adjustments: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 223920 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 173663 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 125033 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 227695 |
| IRS990ScheduleG/CharitableDistributionRqrInd | 0 | 1 |
| IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd | 0 | 0 |
| IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt | 0 | 15500 |
| IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt | 0 | 15500 |
| IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt | 0 | 3862 |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | Mail-In |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt | 0 | 20043 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt | 0 | 20043 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt | 0 | 4543 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt | 0 | 4543 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt | 0 | 681 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt | 0 | 3862 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt | 0 | 3862 |
| IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt | 0 | 3380583 |
| IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt | 0 | 3380583 |
| IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt | 0 | 3929592 |
| IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt | 0 | 3885963 |
| IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt | 0 | 3885963 |
| IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt | 0 | -43629 |
| IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt | 0 | 468033 |
| IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt | 0 | 468033 |
| IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsPullTabsAmt | 0 | 80976 |
| IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt | 0 | 80976 |
| IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd | 0 | 0 |
| IRS990ScheduleG/GamingManagerCompensationAmt | 0 | 8400 |
| IRS990ScheduleG/GamingManagerIsEmployeeInd | 0 | X |
| IRS990ScheduleG/GamingManagerPersonNm | 0 | Brandon Scott |
| IRS990ScheduleG/GamingManagerServicesProvTxt | 0 | Gambling manager compensation |
| IRS990ScheduleG/GamingOtherFacilityPct | 0 | 1.00000 |
| IRS990ScheduleG/GamingWithNonmembersInd | 0 | 1 |
| IRS990ScheduleG/IndividualWithBooksNm | 0 | Brandon Scott |
| IRS990ScheduleG/LicensedInd | 0 | 1 |
| IRS990ScheduleG/LicenseSuspendedEtcInd | 0 | 0 |
| IRS990ScheduleG/MemberOfOtherEntityInd | 0 | 0 |
| IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt | 0 | P O Box 386 |
| IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm | 0 | Fairmont |
| IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd | 0 | MN |
| IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd | 0 | 56031 |
| IRS990ScheduleG/StatesWhereGamingConductedCd | 0 | MN |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Seven board members were compensated as officers and were therefore not independent. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | One director received compensation as an officer and was therefore not inedpendent. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | The Association is comprised of members of the volunteer fire department |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | The members elect the members of the governing body |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Decisions affecting investments, bylaws, etc are approved by the members |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | The conflict of interest policy is reviewed annually by the Association's board members for any necessary changes. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | The Association makes its governing documents and financial statements available to the public upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | Differences due to rounding -1. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | The board of directors assumes responsibility for oversight of the audit |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section A, line 1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section A, line 1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section A, line 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section A, line 7a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Section A, line 7b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part VI, Section B, line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990, Part VI, Section B, line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Form 990, Part VI, Section C, line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Form 990, Part XI, line 9: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | FORM 990, PART XII, LINE 2C |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | MN |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt | 0 | 1494595 |
| IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt | 0 | 1432031 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 1648018 |
| IRS990/TotalAssetsEOYAmt | 0 | 1544372 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1648018 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1544372 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 180740 |
| IRS990/TotalEmployeeCnt | 0 | 10 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 16782 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 207138 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 223920 |
| IRS990/TotalGrossUBIAmt | 0 | -43629 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 983 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 983 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 1647035 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 1544372 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 207138 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 24300 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 5373 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 12252 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 24300 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 173663 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | -43629 |
| IRS990/TotalVolunteersCnt | 0 | 32 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 1648018 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 1544372 |
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Displayed year
2018 • Form 990Detailed filing. Detailed filing data is available for this year.