Civic Intelligence

North Dakota Firefighter'S Association

EIN 45-0214074 • 501(c)3 • Bismarck, ND

Profile

To provide safety and welfare of the members through uniform and established national training standards.

1502 Grumman Lane Suite 2Bismarck, ND 58504

ndfa.net

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

18th percentile

0.00x

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

19th percentile

0.00x

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

68th percentile

16%

Higher net margin than 68% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

4th percentile

-46%

Faster asset growth than 4% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

30th percentile

-3.3%

Faster revenue growth than 30% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$2,045,463

Down $1,719,349 (-46%) from 2023

Liabilities

Down

$0

Down $1,899,322 (-100%) from 2023

Net Assets

Up

$2,045,463

Up $179,973 (+9.6%) from 2023

Revenue

Down

$1,907,703

Down $64,891 (-3.3%) from 2023

Expenses

Up

$1,611,324

Up $412,667 (+34%) from 2023

Net Income

Down

$296,379

Down $477,558 (-62%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $717,645Liabilities 2011: $31,047Net Assets 2011: $686,5982011Assets 2012: $815,423Liabilities 2012: $30,091Net Assets 2012: $785,3322012Assets 2013: $873,400Liabilities 2013: $48,053Net Assets 2013: $825,3472013Assets 2014: $880,288Liabilities 2014: $41,729Net Assets 2014: $838,5592014Assets 2015: $974,605Liabilities 2015: $42,819Net Assets 2015: $931,7862015Assets 2016: $1,652,374Liabilities 2016: $136,862Net Assets 2016: $1,515,5122016Assets 2017: $1,569,465Liabilities 2017: $76,127Net Assets 2017: $1,493,3382017Assets 2018: $1,550,400Liabilities 2018: $133,822Net Assets 2018: $1,416,5782018Assets 2019: $1,345,623Liabilities 2019: $42,283Net Assets 2019: $1,303,3402019Assets 2020: $1,310,979Liabilities 2020: $43,499Net Assets 2020: $1,267,4802020Assets 2021: $1,230,124Liabilities 2021: $75,694Net Assets 2021: $1,154,4302021Assets 2022: $2,590,761Liabilities 2022: $1,499,208Net Assets 2022: $1,091,5532022Assets 2023: $3,764,812Liabilities 2023: $1,899,322Net Assets 2023: $1,865,4902023Assets 2024: $2,045,463Liabilities 2024: $0Net Assets 2024: $2,045,4632024

Highlighted filing

2024

Assets$2,045,463
Liabilities$0
Net Assets$2,045,463

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.0M$0-$1.0MRevenue 2011: $668,600Expenses 2011: $576,365Net Income 2011: $92,2352011Expenses 2012: $584,2132012Revenue 2013: $713,189Expenses 2013: $657,583Net Income 2013: $55,6062013Revenue 2014: $831,113Expenses 2014: $817,901Net Income 2014: $13,2122014Revenue 2015: $1,104,736Expenses 2015: $1,011,509Net Income 2015: $93,2272015Revenue 2016: $1,427,716Expenses 2016: $1,008,016Net Income 2016: $419,7002016Revenue 2017: $1,292,733Expenses 2017: $1,314,907Net Income 2017: -$22,1742017Revenue 2018: $1,398,188Expenses 2018: $1,474,947Net Income 2018: -$76,7592018Revenue 2019: $1,143,847Expenses 2019: $1,257,085Net Income 2019: -$113,2382019Revenue 2020: $1,238,707Expenses 2020: $1,274,567Net Income 2020: -$35,8602020Revenue 2021: $923,243Expenses 2021: $1,036,293Net Income 2021: -$113,0502021Revenue 2022: $915,389Expenses 2022: $1,003,072Net Income 2022: -$87,6832022Revenue 2023: $1,972,594Expenses 2023: $1,198,657Net Income 2023: $773,9372023Revenue 2024: $1,907,703Expenses 2024: $1,611,324Net Income 2024: $296,3792024

Highlighted filing

2024

Revenue$1,907,703
Expenses$1,611,324
Net Income$296,379

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.05$0.00$2.05$1.91$1.61$0.30
2023Summary only. Only limited summary data is available for this year.$3.76$1.90$1.87$1.97$1.20$0.77
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.59$1.50$1.09$0.92$1.00$0.09
2021Summary only. Only limited summary data is available for this year.$1.23$0.08$1.15$0.92$1.04$0.11
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.31$0.04$1.27$1.24$1.27$0.04
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.35$0.04$1.30$1.14$1.26$0.11
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.55$0.13$1.42$1.40$1.47$0.08
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.57$0.08$1.49$1.29$1.31$0.02
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.65$0.14$1.52$1.43$1.01$0.42
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.97$0.04$0.93$1.10$1.01$0.09
2014Summary only. Only limited summary data is available for this year.$0.88$0.04$0.84$0.83$0.82$0.01
2013Detailed filing. Detailed filing data is available for this year.$0.87$0.05$0.83$0.71$0.66$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.82$0.03$0.79$0.58
2011Summary only. Only limited summary data is available for this year.$0.72$0.03$0.69$0.67$0.58$0.09
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 20, 2025
Return Version
2024v5.2
Gross Receipts
$1,907,703
Mission and Program Overview

Mission

To provide safety and welfare of the members through uniform and established national training standards.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,079,086$1,045,446▼ $33,640
Land, Buildings, and Equipment, Net$908,729$1,000,017▲ $91,288
Accounts Receivable$227,238--
Inventories for Sale or Use$21,852--
Prepaid Expenses and Deferred Charges$8,651--
Total Assets$3,764,812$2,045,463▼ $1,719,349
Other Assets Total$1,519,256$0▼ $1,519,256
Liabilities
Other Liabilities$1,597,639$0▼ $1,597,639
Accounts Payable and Accrued Expenses$269,333--
Deferred Revenue$32,350--
Total Liabilities$1,899,322$0▼ $1,899,322
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,865,490$2,045,463▲ $179,973
Total Net Assets Fund Balance$1,865,490$2,045,463▲ $179,973
Total Liabilities and Net Assets / Fund Balance$3,764,812$2,045,463▼ $1,719,349

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,000,017$1,868,739$2,868,756
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Robert KnuthTraining DirectorFT$100,880$100,880
Allan KleinSecretary/treasurerPT$21,538$21,538
Paul BenschPresident-$500$500

Board Members and Trustees

NameTitle
Lee GessnerPast President
Shawn Weltikol1st Vice President
Jared Rhode2nd Vice President
David LauttNe Trustee
Arlo GriesbachNw Trustee
Jerry HollingsworthSe Trustee
Dustin HoferSw Trustee
Revenue and Support

Revenue Composition

Contributions and Grants
$1,808,055
Program Service Revenue
$87,420
Investment Income
$243
Other Revenue
$11,985
All Other Contributions
$359
Change in Net Assets
$296,379

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,907,703
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,907,703
Total Revenue per Form 990
$1,907,703
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,171,588
Salaries, Compensation, and Employee Benefits$439,736
Total Fundraising Expense$13,702
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion-$277,643-$277,643
Other Salaries and Wages$106,299$125,614-$231,913
All Other Expenses$162,700$49,763-$212,463
Travel-$185,366-$185,366
Current Officers, Directors, Trustees, and Key Employees-$112,977$9,941$122,918
Other Expenses$53,367--$53,367
Fees for Services Accounting-$49,553-$49,553
Pension Plan Contributions-$41,444-$41,444
Information Technology-$40,998-$40,998
Payroll Taxes-$25,266$728$25,994
Conferences and Meetings-$24,975-$24,975
Other Employee Benefits$8,369$6,065$3,033$17,467
Insurance-$11,385-$11,385
Total Functional Expenses$646,573$951,049$13,702$1,611,324

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,611,324
Total Expenses per Audited Statements$1,611,324
Total Expenses per Form 990$1,611,324
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
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 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
Yes
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 7A

Members are appointed by the board and executive director.

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

The north dakota firefighter's association members may vote at the annual convention concerning motions from the floor or a resolution. There must be 2/3 of a majority vote from the members for approval of the motions or resolutions. The executive board that is comprised of eight members that represent the association members with policies and regulations.

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

Reviewed by the executive director and assigned board member before filing.

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

Monitored by the executive director and the full board on an on-going basis. There are six executive board meetings during the year. At those meetings, the board members are reminded of their obligations to the association members that they are in compliance with the conflict of interest policy.

Form 990, Part VI, Section B, Line 15B

The executive director compiled data that was reviewed concerning what other employees in similar positions were receiving for compensation in positions related to the ndfa office satff. The final compensation amount is determined by the executive board.

Form 990, Part VI, Section C, Line 19

The north dakota firefighter's association (ndfa) policy manual, constitution and bylaws, ndfa forms, firefighters i and firefigheters ii standards policy and the certification policy manual are all posted to the ndfa website. The conflict of interest policy is signed by each executive board member and staff employee annually in june. Any of this information is available to the public upon request.

Filing and Contact Details

Filer

Filer Name
NORTH DAKOTA FIREFIGHTER'S ASSOCIATION
EIN
45-0214074
Phone
7012222799
Address
1502 GRUMMAN LANE SUITE 2, BISMARCK, ND 58504

Signing Officer

Name
Allan Klein
Title
Secretary/treasurer
Phone
7016623913
Signed
2025-08-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Allan Klein
Formed
1975
Legal Domicile
Nd
Voting Board Members
9
Independent Board Members
8
Employees
6
Volunteers
0

Preparer

Firm
Brady Martz & Associates Pc
Address
PO BOX 1297, BISMARCK, ND 58502-1297
Preparer
Daryl Heizelman
Phone
7012231717
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Auto extrication: program service expenses 46,567. Management and general expenses 0. Fundraising expenses 0. Total expenses 46,567. Department level: program service expenses 45,947. Management and general expenses 0. Fundraising expenses 0. Total expenses 45,947. Training library: program service expenses 29,652. Management and general expenses 0. Fundraising expenses 0. Total expenses 29,652. Hazmat exp: program service expenses 21,310. Management and general expenses 0. Fundraising expenses 0. Total expenses 21,310. Items for resale: program service expenses 0. Management and general expenses 19,506. Fundraising expenses 0. Total expenses 19,506. Training material: program service expenses 19,224. Management and general expenses 0. Fundraising expenses 0. Total expenses 19,224. Executive board: program service expenses 0. Management and general expenses 12,528. Fundraising expenses 0. Total expenses 12,528. Automobile: program service expenses 0. Management and general expenses 10,286. Fundraising expenses 0. Total expenses 10,286. Repairs: program service expenses 0. Management and general expenses 3,361. Fundraising expenses 0. Total expenses 3,361. Miscellaneous: program service expenses 0. Management and general expenses 2,582. Fundraising expenses 0. Total expenses 2,582. Dues and subscriptions: program service expenses 0. Management and general expenses 1,500. Fundraising expenses 0. Total expenses 1,500.

FORM 990, PART XI, LINE 9:

Change in accounting method -116,406.

Part XI, Line 9

Change in accounting method from accrual to cash

Part XII, Line 2C

There was no change in the oversight of the audit during the year. The full board oversees the selection of the auditor and reviews and approves the annual audit.

Financial Statement Notes

PART X, LINE 2:

The association is a not-for-profit corporation and has been recognized as tax-exempt pursuant to section 501(c)(3) of the u.s. Internal revenue code. Therefore, the association is not subject to income tax. The association's policy is to evaluate the likelihood that its uncertain tax positions will prevail upon examination based on the extent to which those positions have substantial support within the internal revenue code and regulations, revenue rulings, court decisions, and other evidence. It is the opinion of management that the association has no significant uncertain tax positions that would be subject to change upon examination. The federal income tax return of the association is subject to examination by the irs, generally for three years after it has been filed.

Raw XML AppendixShowing 400 of 453 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/Desc0THE ASSOCIATION HELD VARIOUS TRAINING SEMINARS FOR OVER 6,000 MEMBERS, INCLUDING AUTO EXTRACTION, EMERGENCY VEHICLE OPERATIONS AND FIRE SAFETY AND OVER 25 STATE AND REGIONAL FIRE SCHOOLS FOR NEARLY 1,000 MEMBERS TO RECEIVE UPDATED INFORMATION ON FIRE SAFETY, PREVENTION AND SKILLS.
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IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt040998
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IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
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IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt059
IRS990/MissionDesc0TO PROVIDE SAFETY AND WELFARE OF THE MEMBERS THROUGH UNIFORM AND ESTABLISHED NATIONAL TRAINING STANDARDS.
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IRS990/MoreThan5000KToOrgInd00
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IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt02045463
IRS990/NondeductibleContributionsInd00
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt01519256
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt0-116406
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt03033
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt06065
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt08369
IRS990/OtherEmployeeBenefitsGrp/TotalAmt017467
IRS990/OtherExpensesGrp/Desc0STATE SCHOOL
IRS990/OtherExpensesGrp/Desc1TRAINING FROM GRANT
IRS990/OtherExpensesGrp/Desc2REGIONAL SCHOOLS
IRS990/OtherExpensesGrp/Desc3CERTIFICATION
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IRS990/OtherExpensesGrp/ProgramServicesAmt188297
IRS990/OtherExpensesGrp/ProgramServicesAmt284966
IRS990/OtherExpensesGrp/ProgramServicesAmt353367
IRS990/OtherExpensesGrp/TotalAmt0142575
IRS990/OtherExpensesGrp/TotalAmt188297
IRS990/OtherExpensesGrp/TotalAmt284966
IRS990/OtherExpensesGrp/TotalAmt353367
IRS990/OtherLiabilitiesGrp/BOYAmt01597639
IRS990/OtherLiabilitiesGrp/EOYAmt00
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IRS990/OtherRevenueMiscGrp/BusinessCd1624100
IRS990/OtherRevenueMiscGrp/BusinessCd2624100
IRS990/OtherRevenueMiscGrp/Desc0LEASED SPACE
IRS990/OtherRevenueMiscGrp/Desc1REIMBURSED EXPENSES
IRS990/OtherRevenueMiscGrp/Desc2TESTING FEES
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IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt03061
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt12820
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt06045
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt13061
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt22820
IRS990/OtherRevenueTotalAmt011985
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0125614
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0106299
IRS990/OtherSalariesAndWagesGrp/TotalAmt0231913
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt0728
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt025266
IRS990/PayrollTaxesGrp/TotalAmt025994
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt041444
IRS990/PensionPlanContributionsGrp/TotalAmt041444
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt08651
IRS990/PrincipalOfficerNm0ALLAN KLEIN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0624100
IRS990/ProgramServiceRevenueGrp/BusinessCd1624100
IRS990/ProgramServiceRevenueGrp/BusinessCd2624100
IRS990/ProgramServiceRevenueGrp/Desc0IFSTA SALES
IRS990/ProgramServiceRevenueGrp/Desc1DUES
IRS990/ProgramServiceRevenueGrp/Desc2REGISTRATIONS
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt136150
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt23415
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt047855
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt136150
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt23415
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01883228
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0219
IRS990/PYOtherExpensesAmt0838267
IRS990/PYOtherRevenueAmt09776
IRS990/PYProgramServiceRevenueAmt079371
IRS990/PYRevenuesLessExpensesAmt0773937
IRS990/PYSalariesCompEmpBnftPaidAmt0360390
IRS990/PYTotalExpensesAmt01198657
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01972594
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0296379
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt093301
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01808055
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01883228
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0824639
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0858984
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01190851
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt06565757
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0243
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0219
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt021
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt024
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0138
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0645
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99990
IRS990ScheduleA/PublicSupportPY170Pct00.99980
IRS990ScheduleA/PublicSupportTotal170Amt06565757
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01808055
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01883228
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0824639
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0858984
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01190851
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt06565757
IRS990ScheduleA/TotalSupportAmt06566402
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/EquipmentGrp/BookValueAmt01000017
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01868739
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02868756
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01611324
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01907703
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION IS A NOT-FOR-PROFIT CORPORATION AND HAS BEEN RECOGNIZED AS TAX-EXEMPT PURSUANT TO SECTION 501(C)(3) OF THE U.S. INTERNAL REVENUE CODE. THEREFORE, THE ASSOCIATION IS NOT SUBJECT TO INCOME TAX. THE ASSOCIATION'S POLICY IS TO EVALUATE THE LIKELIHOOD THAT ITS UNCERTAIN TAX POSITIONS WILL PREVAIL UPON EXAMINATION BASED ON THE EXTENT TO WHICH THOSE POSITIONS HAVE SUBSTANTIAL SUPPORT WITHIN THE INTERNAL REVENUE CODE AND REGULATIONS, REVENUE RULINGS, COURT DECISIONS, AND OTHER EVIDENCE. IT IS THE OPINION OF MANAGEMENT THAT THE ASSOCIATION HAS NO SIGNIFICANT UNCERTAIN TAX POSITIONS THAT WOULD BE SUBJECT TO CHANGE UPON EXAMINATION. THE FEDERAL INCOME TAX RETURN OF THE ASSOCIATION IS SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER IT HAS BEEN FILED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01000017
IRS990ScheduleD/TotalExpensesPerForm990Amt01611324
IRS990ScheduleD/TotalRevenuePerForm990Amt01907703
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01907703
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01611324
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS ARE APPOINTED BY THE BOARD AND EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE NORTH DAKOTA FIREFIGHTER'S ASSOCIATION MEMBERS MAY VOTE AT THE ANNUAL CONVENTION CONCERNING MOTIONS FROM THE FLOOR OR A RESOLUTION. THERE MUST BE 2/3 OF A MAJORITY VOTE FROM THE MEMBERS FOR APPROVAL OF THE MOTIONS OR RESOLUTIONS. THE EXECUTIVE BOARD THAT IS COMPRISED OF EIGHT MEMBERS THAT REPRESENT THE ASSOCIATION MEMBERS WITH POLICIES AND REGULATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2REVIEWED BY THE EXECUTIVE DIRECTOR AND ASSIGNED BOARD MEMBER BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MONITORED BY THE EXECUTIVE DIRECTOR AND THE FULL BOARD ON AN ON-GOING BASIS. THERE ARE SIX EXECUTIVE BOARD MEETINGS DURING THE YEAR. AT THOSE MEETINGS, THE BOARD MEMBERS ARE REMINDED OF THEIR OBLIGATIONS TO THE ASSOCIATION MEMBERS THAT THEY ARE IN COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE EXECUTIVE DIRECTOR COMPILED DATA THAT WAS REVIEWED CONCERNING WHAT OTHER EMPLOYEES IN SIMILAR POSITIONS WERE RECEIVING FOR COMPENSATION IN POSITIONS RELATED TO THE NDFA OFFICE SATFF. THE FINAL COMPENSATION AMOUNT IS DETERMINED BY THE EXECUTIVE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE NORTH DAKOTA FIREFIGHTER'S ASSOCIATION (NDFA) POLICY MANUAL, CONSTITUTION AND BYLAWS, NDFA FORMS, FIREFIGHTERS I AND FIREFIGHETERS II STANDARDS POLICY AND THE CERTIFICATION POLICY MANUAL ARE ALL POSTED TO THE NDFA WEBSITE. THE CONFLICT OF INTEREST POLICY IS SIGNED BY EACH EXECUTIVE BOARD MEMBER AND STAFF EMPLOYEE ANNUALLY IN JUNE. ANY OF THIS INFORMATION IS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6AUTO EXTRICATION: PROGRAM SERVICE EXPENSES 46,567. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 46,567. DEPARTMENT LEVEL: PROGRAM SERVICE EXPENSES 45,947. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 45,947. TRAINING LIBRARY: PROGRAM SERVICE EXPENSES 29,652. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 29,652. HAZMAT EXP: PROGRAM SERVICE EXPENSES 21,310. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 21,310. ITEMS FOR RESALE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 19,506. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 19,506. TRAINING MATERIAL: PROGRAM SERVICE EXPENSES 19,224. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 19,224. EXECUTIVE BOARD: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 12,528. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 12,528. AUTOMOBILE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 10,286. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 10,286. REPAIRS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 3,361. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,361. MISCELLANEOUS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 2,582. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,582. DUES AND SUBSCRIPTIONS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,500. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,500.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7CHANGE IN ACCOUNTING METHOD -116,406.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8CHANGE IN ACCOUNTING METHOD FROM ACCRUAL TO CASH
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9THERE WAS NO CHANGE IN THE OVERSIGHT OF THE AUDIT DURING THE YEAR. THE FULL BOARD OVERSEES THE SELECTION OF THE AUDITOR AND REVIEWS AND APPROVES THE ANNUAL AUDIT.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI, LINE 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8PART XI, LINE 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9PART XII, LINE 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt03764812
IRS990/TotalAssetsEOYAmt02045463
IRS990/TotalAssetsGrp/BOYAmt03764812
IRS990/TotalAssetsGrp/EOYAmt02045463
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01808055
IRS990/TotalEmployeeCnt06
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0646573
IRS990/TotalFunctionalExpensesGrp/TotalAmt01611324
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt01899322
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01865490
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02045463
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0646573

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