Liabilities / Assets
19th percentile
Higher debt load relative to assets than 19% of similar nonprofits.
990 • Fiscal year 2019 • EIN 41-6080037
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
19th percentile
Higher debt load relative to assets than 19% of similar nonprofits.
Liabilities / Revenue
27th percentile
Higher debt load relative to revenue than 27% of similar nonprofits.
Net Margin
94th percentile
Higher net margin than 94% of similar nonprofits.
Top Officer Pay
37th percentile
Higher top officer pay than 37% of similar nonprofits.
Top officer pay equals 3.0% of source-year revenue.
Asset Growth
83rd percentile
Faster asset growth than 83% of similar nonprofits.
Revenue Growth
29th percentile
Faster revenue growth than 29% of similar nonprofits.
Assets
Up$1,936,823
Up $392,451 (+25%) from 2018
Net Assets
Up$1,933,820
Up $389,448 (+25%) from 2018
Liabilities
Up$3,003
Up $3,003 from 2018
Revenue
Down$165,205
Down $8,458 (-4.9%) from 2018
Expenses
Down$64,228
Down $159,692 (-71%) from 2018
Net Income
Up$100,977
Up $151,234 (+301%) from 2018
See Part I, Line 1
To provide retirement benefits to volunteer firefighters
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $1,356,550 | $1,688,059 | ▲ $331,509 |
| Cash and Non-Interest-Bearing Accounts | $92,423 | $133,703 | ▲ $41,280 |
| Savings and Temporary Cash Investments | $46,384 | $114,760 | ▲ $68,376 |
| Pledges and Grants Receivable | $49,015 | - | - |
| Inventories for Sale or Use | - | $301 | - |
| Total Assets | $1,544,372 | $1,936,823 | ▲ $392,451 |
| Liabilities | |||
| Deferred Revenue | - | $3,003 | - |
| Total Liabilities | $0 | $3,003 | ▲ $3,003 |
| Net Assets / Fund Balance | |||
| Net Assets With Donor Restrictions | $1,432,031 | $1,786,222 | ▲ $354,191 |
| Net Assets Without Donor Restrictions | $112,341 | $147,598 | ▲ $35,257 |
| Total Net Assets Fund Balance | $1,544,372 | $1,933,820 | ▲ $389,448 |
| Total Liabilities and Net Assets / Fund Balance | $1,544,372 | $1,936,823 | ▲ $392,451 |
| Name | Title | Base | Total |
|---|---|---|---|
| Tim Miller | Secretary | $4,972 | $4,972 |
| Roger Carlson | Treasurer | $4,000 | $4,000 |
| Matt Streit | Trustee | $1,496 | $1,496 |
| Bryan Kastning | President | $660 | $660 |
| James Freeman | Vice President | $550 | $550 |
| Tom Hilpipre | Trustee | $550 | $550 |
| Line Item | Amount |
|---|---|
| Other Expenses | $17,663 |
| Salaries, Compensation, and Employee Benefits | $8,675 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Benefits to Members | $37,890 | - | - | $37,890 |
| Fees for Services Accounting | - | $7,270 | - | $7,270 |
| Conferences and Meetings | $7,212 | - | - | $7,212 |
| Current Officers, Directors, Trustees, and Key Employees | - | $5,760 | - | $5,760 |
| Other Salaries and Wages | - | $2,915 | - | $2,915 |
| Office Expenses | $714 | - | - | $714 |
| Other Expenses | $95 | - | - | $95 |
| Fees for Service Investment Mgmnt Fees | - | $84 | - | $84 |
| Total Functional Expenses | $48,199 | $16,029 | $0 | $64,228 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $2,362,417 |
| Expenses Not Reported on Form 990 | $2,298,273 |
| Total Expenses per Form 990 | $64,228 |
| Expenses per Audited Statements | $64,144 |
| Expenses Not Reported on Financial Statements | $84 |
| Line Item | Amount |
|---|---|
| Gaming Gross Income | $2,326,732 |
| Gaming Direct Expenses | $2,294,464 |
| Fundraising Gross Income | $4,467 |
| Fundraising Direct Expenses | $3,809 |
| Professional Fundraising Fees | $0 |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Mail-In | $18,967 | $4,467 | $3,809 | $658 |
| Total Events | $18,967 | $4,467 | $3,809 | $658 |
“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.”
“The process has not changed from the prior year.”
“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, 2019, 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 2016.”
“Direct expenses for fundraising netted from revenue 3,809. Direct expenses for gambling netted from revenue 2,294,464.”
“Direct expenses for fundraising netted from revenue 3,809. Direct expenses for gambling netted from revenue 2,294,464.”
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/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | To provide retirement benefits to volunteer firefighters |
| IRS990/AllOtherContributionsAmt | 0 | 22268 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BenefitsToMembersGrp/ProgramServicesAmt | 0 | 37890 |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 37890 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | Roger Carlson |
| 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/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 92423 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 133703 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 5760 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 5760 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 7212 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 7212 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/ContriRptFundraisingEventAmt | 0 | 14500 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 37890 |
| IRS990/CYContributionsGrantsAmt | 0 | 126361 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 5918 |
| IRS990/CYOtherExpensesAmt | 0 | 17663 |
| IRS990/CYOtherRevenueAmt | 0 | 32926 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 100977 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 8675 |
| IRS990/CYTotalExpensesAmt | 0 | 64228 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 165205 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 1 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 3003 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/Desc | 0 | The Association is the administrator of a defined benefit pension plan available to active and retired Fairmont firefighters. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1432031 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1786222 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 8 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 48199 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 7270 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 7270 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt | 0 | 84 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 84 |
| 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 | James Freeman |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Tim Miller |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Roger Carlson |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Matt Streit |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Tom Hilpipre |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 660 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 550 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 4972 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 4000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 1496 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 550 |
| 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 | 1 |
| IRS990/FundraisingAmt | 0 | 14500 |
| IRS990/FundraisingDirectExpensesAmt | 0 | 3809 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 4467 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 1686 |
| IRS990/GamingActivitiesInd | 0 | 1 |
| IRS990/GamingDirectExpensesAmt | 0 | 2294464 |
| IRS990/GamingGrossIncomeAmt | 0 | 2326732 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 6 |
| IRS990/GovernmentGrantsAmt | 0 | 89593 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 62063 |
| IRS990/GrossReceiptsAmt | 0 | 2523855 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 6 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 301 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 4232 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 4232 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 1356550 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 1688059 |
| IRS990/IRPDocumentCnt | 0 | 8 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | MN |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 60377 |
| 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 | To provide retirement benefits to volunteer firefighters. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1544372 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1933820 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 1686 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 1686 |
| IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt | 0 | 658 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 658 |
| IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt | 0 | 32268 |
| IRS990/NetIncomeFromGamingGrp/UnrelatedBusinessRevenueAmt | 0 | 32268 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 288471 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 112341 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 147598 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 714 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 714 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | Member Recognition |
| IRS990/OtherExpensesGrp/Desc | 1 | Equipment and Supplies |
| IRS990/OtherExpensesGrp/Desc | 2 | Miscellaneous |
| IRS990/OtherExpensesGrp/Desc | 3 | Flowers Gifts and Award |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 1509 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 418 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 361 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 95 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 1509 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 418 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 361 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 95 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 2915 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 2915 |
| IRS990/OtherWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 49015 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | Bryan Kastning |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 163048 |
| IRS990/PYContributionsGrantsAmt | 0 | 180740 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 27625 |
| IRS990/PYInvestmentIncomeAmt | 0 | 7773 |
| IRS990/PYOtherExpensesAmt | 0 | 21602 |
| IRS990/PYOtherRevenueAmt | 0 | -39150 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 24300 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -50257 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 11645 |
| IRS990/PYTotalExpensesAmt | 0 | 223920 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 173663 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 100977 |
| 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/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 46384 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 114760 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 126361 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 180740 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 167173 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 164641 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 171186 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 810101 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 4232 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 6189 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 10421 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 179890 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 3798 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 3798 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.89290 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.97870 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 810101 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 126361 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 180740 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 167173 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 164641 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 171186 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 810101 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 907278 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearAmt | 0 | 32268 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus1YearAmt | 0 | 0 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 48600 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 2090 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt | 0 | 82958 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 2298273 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 84 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 64144 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/InvestmentExpensesNotIncld2Amt | 0 | 84 |
| IRS990ScheduleD/InvestmentExpensesNotIncldAmt | 0 | 84 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 288471 |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 2298273 |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 2298273 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 2586744 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 84 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 165121 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | 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, 2019, 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 2016. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | Direct expenses for fundraising netted from revenue 3,809. Direct expenses for gambling netted from revenue 2,294,464. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | Direct expenses for fundraising netted from revenue 3,809. Direct expenses for gambling netted from revenue 2,294,464. |
| 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 | 64228 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 165205 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 2751865 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 2362417 |
| IRS990ScheduleG/CharitableDistributionRqrInd | 0 | 1 |
| IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd | 0 | 0 |
| IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt | 0 | 14500 |
| IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt | 0 | 14500 |
| IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt | 0 | 3809 |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | Mail-In |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt | 0 | 18967 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt | 0 | 18967 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt | 0 | 4467 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt | 0 | 4467 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt | 0 | 658 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt | 0 | 3809 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt | 0 | 3809 |
| IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt | 0 | 2005455 |
| IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt | 0 | 2005455 |
| IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt | 0 | 2294464 |
| IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt | 0 | 2326732 |
| IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt | 0 | 2326732 |
| IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt | 0 | 32268 |
| IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt | 0 | 236610 |
| IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt | 0 | 236610 |
| IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsPullTabsAmt | 0 | 52399 |
| IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt | 0 | 52399 |
| IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd | 0 | 0 |
| IRS990ScheduleG/GamingManagerCompensationAmt | 0 | 12550 |
| 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 | The Association is comprised of members of the volunteer fire department. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | The members elect the members of the governing body. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Decisions affecting investments, bylaws, etc are approved by the members. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | 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 | 4 | The conflict of interest policy is reviewed annually by the Association's board members for any necessary changes. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | The Association makes its governing documents and financial statements available to the public upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | The process has not changed from the prior year. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section A, line 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section A, line 7a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section A, line 7b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section B, line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Section B, line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part VI, Section C, line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | 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/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 1544372 |
| IRS990/TotalAssetsEOYAmt | 0 | 1936823 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1544372 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1936823 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 126361 |
| IRS990/TotalEmployeeCnt | 0 | 8 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 16029 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 48199 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 64228 |
| IRS990/TotalGrossUBIAmt | 0 | 32268 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 3003 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 3003 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 1544372 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 1933820 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 48199 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 12228 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 6576 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 165205 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 32268 |
| IRS990/TotalVolunteersCnt | 0 | 30 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 1544372 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 1936823 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 1 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | PO Box 386 |
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Displayed year
2019 • Form 990Detailed filing. Detailed filing data is available for this year.