Civic Intelligence

Henderson Fire Department Relief Association

990 • Fiscal year 2013 • EIN 41-6157157

Jan 01, 2013 to Dec 31, 2013 • Filed on May 13, 2014

PO Box 5556044

(507) 248-3556

Siviq Scores

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

Liabilities / Assets

61st percentile

0.13x

Higher debt load relative to assets than 61% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Liabilities / Revenue

87th percentile

0.81x

Higher debt load relative to revenue than 87% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Net Margin

86th percentile

35%

Higher net margin than 86% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Top Officer Pay

49th percentile

$650

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 1.5% of source-year revenue.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Asset Growth

84th percentile

30%

Faster asset growth than 84% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2012 to 2013

Revenue Growth

55th percentile

6.7%

Faster revenue growth than 55% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2012 to 2013

Assets

Up

$267,308

Up $61,060 (+30%) from 2012

Net Assets

Up

$232,192

Up $27,059 (+13%) from 2012

Liabilities

Up

$35,116

Up $34,001 (+3049%) from 2012

Revenue

Up

$43,407

Up $2,737 (+6.7%) from 2012

Expenses

Down

$28,178

Down $39,434 (-58%) from 2012

Net Income

Up

$15,229

Up $42,171 (+157%) from 2012

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2011: $222,997Liabilities 2011: $119Net Assets 2011: $222,8782011Assets 2012: $206,248Liabilities 2012: $1,115Net Assets 2012: $205,1332012Assets 2013: $267,308Liabilities 2013: $35,116Net Assets 2013: $232,1922013Assets 2014: $280,108Liabilities 2014: $5,698Net Assets 2014: $274,4102014Assets 2015: $296,391Liabilities 2015: $5,958Net Assets 2015: $290,4332015Assets 2016: $278,619Liabilities 2016: $2,235Net Assets 2016: $276,3842016Assets 2017: $324,192Liabilities 2017: $2,700Net Assets 2017: $321,4922017Assets 2018: $332,450Liabilities 2018: $2,938Net Assets 2018: $329,5122018Assets 2019: $295,507Liabilities 2019: $3,059Net Assets 2019: $292,4482019Assets 2020: $374,136Liabilities 2020: $20,000Net Assets 2020: $354,1362020Assets 2021: $450,653Liabilities 2021: $18,843Net Assets 2021: $431,8102021Assets 2022: $417,247Liabilities 2022: $2,196Net Assets 2022: $415,0512022Assets 2023: $483,586Liabilities 2023: $3,463Net Assets 2023: $480,1232023Assets 2024: $626,107Liabilities 2024: $6,012Net Assets 2024: $620,0952024

Highlighted filing

2013

Assets$267,308
Liabilities$35,116
Net Assets$232,192

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2011: $55,076Expenses 2011: $39,261Net Income 2011: $15,8152011Revenue 2012: $40,670Expenses 2012: $67,612Net Income 2012: -$26,9422012Revenue 2013: $43,407Expenses 2013: $28,178Net Income 2013: $15,2292013Revenue 2014: $61,482Expenses 2014: $12,990Net Income 2014: $48,4922014Revenue 2015: $43,008Expenses 2015: $13,907Net Income 2015: $29,1012015Revenue 2016: $49,754Expenses 2016: $78,312Net Income 2016: -$28,5582016Revenue 2017: $47,404Expenses 2017: $22,892Net Income 2017: $24,5122017Revenue 2018: $70,423Expenses 2018: $41,235Net Income 2018: $29,1882018Revenue 2019: $1,141Expenses 2019: $70,233Net Income 2019: -$69,0922019Revenue 2020: $89,492Expenses 2020: $46,636Net Income 2020: $42,8562020Revenue 2021: $171,148Expenses 2021: $119,833Net Income 2021: $51,3152021Revenue 2022: $118,856Expenses 2022: $76,693Net Income 2022: $42,1632022Revenue 2023: $132,462Expenses 2023: $82,605Net Income 2023: $49,8572023Revenue 2024: $238,788Expenses 2024: $126,706Net Income 2024: $112,0822024

Highlighted filing

2013

Revenue$43,407
Expenses$28,178
Net Income$15,229
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
May 13, 2014
Return Version
2013v3.0
Gross Receipts
$663,879
Mission and Program Overview

Mission

See Part I, Line 1

To provide retirement benefits to volunteer firefighters

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$125,033$143,638▲ $18,605
Savings and Temporary Cash Investments$44,407$75,154▲ $30,747
Cash and Non-Interest-Bearing Accounts$25,231$38,838▲ $13,607
Pledges and Grants Receivable$11,161$9,232▼ $1,929
Total Assets$206,248$267,308▲ $61,060
Other Assets Total$416$446▲ $30
Liabilities
Accounts Payable and Accrued Expenses$0$34,000▲ $34,000
Other Liabilities$634$1,116▲ $482
Deferred Revenue$481--
Total Liabilities$1,115$35,116▲ $34,001
Net Assets / Fund Balance
Temporarily Rstr Net Assets$188,133$214,729▲ $26,596
Unrestricted Net Assets$17,000$17,463▲ $463
Total Net Assets Fund Balance$205,133$232,192▲ $27,059
Total Liabilities and Net Assets / Fund Balance$206,248$267,308▲ $61,060
Compensation and Service Providers

Employees

NameTitleBaseTotal
Randall TiegsTreasurer$650$650
Susan PhillipsSecretary$650$650
Greg GrahamPresident$150$150
Dana SchaferVice President$100$100

Board Members and Trustees

NameTitle
Brandon PhillipsEx-officio Trustee
Lon BerberichEx-officio Trustee
Paul MenneEx-officio Trustee
Adam ConradTrustee
Bryan PetzelTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$38,316
Program Service Revenue
$0
Investment Income
$8,428
Other Revenue
$-3,337
All Other Contributions
$685
Change in Net Assets
$15,229
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$9,068
Salaries, Compensation, and Employee Benefits$1,550
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members$17,560--$17,560
Fees for Services Accounting$3,782--$3,782
Conferences and Meetings-$3,028-$3,028
Current Officers, Directors, Trustees, and Key Employees$1,550--$1,550
Fees for Service Investment Mgmnt Fees$1,312--$1,312
Office Expenses$25$122-$147
Other Expenses-$119-$119
Advertising-$73-$73
Total Functional Expenses$24,229$3,949$0$28,178
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Direct Expenses$609,513
Gaming Gross Income$605,949
Fundraising Gross Income$8,097
Fundraising Direct Expenses$7,870
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$7,590$3,590$3,377$213
Total Events$7,590$3,590$3,377$213
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Gambling Taxes Payable$1,116
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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

Four 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

EIN
41-6157157
Phone
5072483556

Signing Officer

Name
Greg Graham
Title
President
Phone
5072483556
Signed
2014-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Greg Graham
Formed
1920
Legal Domicile
Mn
Voting Board Members
9
Independent Board Members
5
Employees
0
Volunteers
21

Preparer

Phone
5076252727
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Variance in profit carryover 50.

Form 990, Part XII, Line 2C

The board of directors assumes responsibility for oversight of the audit

Raw XML AppendixShowing 400 of 435 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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IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearAmt0-3836
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus1YearAmt0-418
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus2YearsAmt0149
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus3YearsAmt01508
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus4YearsAmt0-533
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt0-3130
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/OtherLiabilitiesOrgGrp/Amt01116
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0GAMBLING TAXES PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalLiabilityAmt01116
IRS990ScheduleG/CharitableDistributionRqrInd01
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd00
IRS990ScheduleG/DistributedAmt045902
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt04000
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt04000
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt03377
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt07590
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt07590
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt03590
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt03590
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent1Amt0HAMBURGER STAND
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0213
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt03377
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt03377
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt0815
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt0517939
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0518754
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0609513
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt01087
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0604862
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0605949
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0-3564
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt075084
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt075084
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsPullTabsAmt015675
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt015675
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd00
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd00
IRS990ScheduleG/GamingManagerCompensationAmt03850
IRS990ScheduleG/GamingManagerIsEmployeeInd0X
IRS990ScheduleG/GamingManagerPersonNm0SUSAN PHILLIPS
IRS990ScheduleG/GamingManagerServicesProvTxt0GAMBLING MANAGER COMPENSATION
IRS990ScheduleG/GamingOtherFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd01
IRS990ScheduleG/IndividualWithBooksNm0SUSAN PHILLIPS
IRS990ScheduleG/LicensedInd01
IRS990ScheduleG/LicenseSuspendedEtcInd00
IRS990ScheduleG/MemberOfOtherEntityInd00
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine10122 N 3RD ST
IRS990ScheduleG/PersonsWithBooksUSAddress/City0HENDERSON
IRS990ScheduleG/PersonsWithBooksUSAddress/State0MN
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCode056044
IRS990ScheduleG/StatesWhereGamingConductedCd0MN
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FOUR 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/ExplanationTxt7VARIANCE IN PROFIT CARRYOVER 50.
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/BOYAmt0188133
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0214729
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0206248
IRS990/TotalAssetsEOYAmt0267308
IRS990/TotalAssetsGrp/BOYAmt0206248
IRS990/TotalAssetsGrp/EOYAmt0267308
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt038316
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt03949
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt024229
IRS990/TotalFunctionalExpensesGrp/TotalAmt028178
IRS990/TotalGrossUBIAmt0-3836
IRS990/TotalLiabilitiesBOYAmt01115
IRS990/TotalLiabilitiesEOYAmt035116
IRS990/TotalLiabilitiesGrp/BOYAmt01115
IRS990/TotalLiabilitiesGrp/EOYAmt035116
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0205133
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0232192
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt024229
IRS990/TotalReportableCompFromOrgAmt01550
IRS990/TotalRevenueGrp/ExclusionAmt08927
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt043407
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0-3836
IRS990/TotalVolunteersCnt021
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0206248
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0267308
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt017000
IRS990/UnrestrictedNetAssetsGrp/EOYAmt017463

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.26$0.06$6.20$2.39$1.27$1.12
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.84$0.03$4.80$1.32$0.83$0.50
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.17$0.02$4.15$1.19$0.77$0.42
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.51$0.19$4.32$1.71$1.20$0.51
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.74$0.20$3.54$0.89$0.47$0.43
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.96$0.03$2.92$0.01$0.70$0.69
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.32$0.03$3.30$0.70$0.41$0.29
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.24$0.03$3.21$0.47$0.23$0.25
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.79$0.02$2.76$0.50$0.78$0.29
2015Detailed filing. Detailed filing data is available for this year.$2.96$0.06$2.90$0.43$0.14$0.29
2014Detailed filing. Detailed filing data is available for this year.$2.80$0.06$2.74$0.61$0.13$0.48
2013Detailed filing. Detailed filing data is available for this year.$2.67$0.35$2.32$0.43$0.28$0.15
2012Summary only. Only limited summary data is available for this year.$2.06$0.01$2.05$0.41$0.68$0.27
2011Summary only. Only limited summary data is available for this year.$2.23$0.00$2.23$0.55$0.39$0.16