Civic Intelligence

Rochester - Olmsted County Law Enforceme

EIN 45-4589082 • 501(c)3 • Stewartville, MN

Profile

This organization was formed to honor the fallen officers of municipal, state, federal and military agencies operating within state patrol's district 2100 who gave the ultimate sacrifice.

502 10th Ave NEStewartville, MN 55976

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

67th percentile

13%

Higher net margin than 67% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

62nd percentile

4.7%

Faster asset growth than 62% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

10th percentile

-72%

Faster revenue growth than 10% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$137,432

Up $6,219 (+4.7%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

$137,432

No earlier filing loaded for comparison.

Operations
Liabilities / RevenueScore unavailableNet Margin67th percentile

Revenue

Down

$47,941

Down $121,854 (-72%) from 2023

Expenses

Down

$41,722

Down $97,964 (-70%) from 2023

Net Income

Down

$6,219

Down $23,890 (-79%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth62nd percentile

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

$300K$200K$100K$0Assets 2017: $56,033Net Assets 2017: $56,0332017Assets 2018: $127,661Net Assets 2018: $127,6612018Assets 2019: $187,279Net Assets 2019: $187,2792019Assets 2020: $247,741Net Assets 2020: $247,7412020Assets 2021: $63,513Net Assets 2021: $63,5132021Assets 2022: $101,104Liabilities 2022: $02022Assets 2023: $131,213Liabilities 2023: $02023Assets 2024: $137,432Net Assets 2024: $137,4322024

Highlighted filing

2024

Assets$137,432
Liabilities-
Net Assets$137,432
Open 2024 Filing

Operations Trend

Revenue Growth10th percentile

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

$400K$200K$0-$200KRevenue 2017: $50,596Expenses 2017: $7,791Net Income 2017: $42,8052017Revenue 2018: $80,891Expenses 2018: $9,263Net Income 2018: $71,6282018Revenue 2019: $67,709Expenses 2019: $8,091Net Income 2019: $59,6182019Revenue 2020: $94,845Expenses 2020: $34,383Net Income 2020: $60,4622020Revenue 2021: $121,941Expenses 2021: $306,169Net Income 2021: -$184,2282021Revenue 2022: $88,502Expenses 2022: $50,911Net Income 2022: $37,5912022Revenue 2023: $169,795Expenses 2023: $139,686Net Income 2023: $30,1092023Revenue 2024: $47,941Expenses 2024: $41,722Net Income 2024: $6,2192024

Highlighted filing

2024

Revenue$47,941
Expenses$41,722
Net Income$6,219
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$137,432
Liabilities
-
Net assets
$137,432
Revenue
$47,941
Expenses
$41,722
Net income
$6,219
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.37$1.37$0.48$0.42$0.06
2023Summary only. Only limited summary data is available for this year.$1.31$0.00$1.70$1.40$0.30
2022Summary only. Only limited summary data is available for this year.$1.01$0.00$0.89$0.51$0.38
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.64$0.64$1.22$3.06$1.84
2020Detailed filing. Detailed filing data is available for this year.$2.48$2.48$0.95$0.34$0.60
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.87$1.87$0.68$0.08$0.60
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.28$1.28$0.81$0.09$0.72
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.56$0.56$0.51$0.08$0.43
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 12, 2025
Return Version
2024v5.1
Gross Receipts
$59,144
Mission and Program Overview

Mission

This organization was formed to honor the fallen officers of municipal, state, federal and military agencies operating withhin state patrol's district 2100 who gave the ultimate sacrifice.

This organization was formed to honor the fallen officers of municipal, state, federal and military agencies operating within state patrol's district 2100 who gave the ultimate sacrifice.

Program Services

DescriptionGrantsExpenses
TO HONOR THE FALLEN OFFICERS-$52,164
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
KEVIN TORGERSONPresidentPT$0--
JONATHAN JACOBSONTreasurerPT$0--
HEATH DIENGERSecretary-$0--
SCOTT ROSEVice President-$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gun Raffle$41,340$41,340$10,906$30,434
Total Events$41,340$41,340$10,906$30,434
Filing and Contact Details

Filer

Filer Name
Rochester - Olmsted County Law Enforceme
EIN
45-4589082
Phone
5072598969
Address
502 10TH AVE NE, STEWARTVILLE, MN 55976

Signing Officer

Name
Jonathan Jacobson
Title
Treasurer
Signed
2025-06-12
Discuss with paid preparer
Yes

Preparer

Firm
Gary T Haworth & Co Ltd
Address
4041 28TH ST NW STE 200, ROCHESTER, MN 55901
Preparer
Kathleen Jacobson
Phone
5072880090
Supplemental Narrative

Additional Explanations

Other Expenses.1002

“Office Expenses $688”

Other Expenses.1012

“Insurance $757”

Other Expenses.1

“Memorial construction $37075”

Other Expenses.2

“MEMORIAL SERVICE $1146”

Other Expenses.3

“INVESTMENT LOSS $760”

Other Expenses.4

“Raf administrative fees $497”

Other Expenses.5

“Memorial maintenance $264”

Other Expenses.6

“MISCELLANEOUS $150”

Other Expenses.7

“TAXES & LICENSES $25”

Raw XML Appendix187 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0KEVIN TORGERSON
IRS990EZ/BooksInCareOfDetail/PhoneNum05073286800
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0502 10TH AVE NE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0STEWARTVILLE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MN
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd055976
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0131213
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0137432
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt07774
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt06219
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0131213
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0137432
IRS990EZ/FundraisingGrossIncomeAmt044973
IRS990EZ/GrossReceiptsAmt059144
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt06397
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0131213
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0137432
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0131213
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0137432
IRS990EZ/OccupancyRentUtltsAndMaintAmt0360
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt010.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt15.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0KEVIN TORGERSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JONATHAN JACOBSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2HEATH DIENGER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3SCOTT ROSE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Vice President
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt041362
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0THIS ORGANIZATION WAS FORMED TO HONOR THE FALLEN OFFICERS OF MUNICIPAL, STATE, FEDERAL AND MILITARY AGENCIES OPERATING WITHIN STATE PATROL'S DISTRICT 2100 WHO GAVE THE ULTIMATE SACRIFICE.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TO HONOR THE FALLEN OFFICERS
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt052164
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt011203
IRS990EZ/SpecialEventsNetIncomeLossAmt033770
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt041722
IRS990EZ/TotalProgramServiceExpensesAmt052164
IRS990EZ/TotalRevenueAmt047941
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt07772
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0130471
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt060074
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt059736
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt010944
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0268997
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt06397
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt05406
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt02211
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt018107
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt019908
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt052029
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt044973
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt045355
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt038500
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt056245
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt063433
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0248506
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt06397
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt05406
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt02211
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt018107
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt019908
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt052029
IRS990ScheduleA/InvestmentIncomeCYPct00.09270
IRS990ScheduleA/InvestmentIncomePYPct00.11330
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt0-8078
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0-8078
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.92170
IRS990ScheduleA/PublicSupportPY509Pct00.90050
IRS990ScheduleA/PublicSupportTotal509Amt0517503
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt052745
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0175826
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt098574
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0115981
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt074377
IRS990ScheduleA/Total509Grp/TotalAmt0517503
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt059142
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0181232
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt092707
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0134088
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt094285
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0561454
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt010906
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GUN RAFFLE
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt041340
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt041340
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt041340
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt041340
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt030434
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt010906
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt010906
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Office Expenses $688
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Insurance $757
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMORIAL CONSTRUCTION $37075
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MEMORIAL SERVICE $1146
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4INVESTMENT LOSS $760
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5RAF ADMINISTRATIVE FEES $497
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6MEMORIAL MAINTENANCE $264
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7MISCELLANEOUS $150
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8TAXES & LICENSES $25
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Expenses.6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Other Expenses.7
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JONATHAN JACOBSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ROCHESTER - OLMSTED COUNTY LAW ENFORCEME
ReturnHeader/Filer/BusinessNameControlTxt0ROCH
ReturnHeader/Filer/EIN0454589082
ReturnHeader/Filer/PhoneNum05072598969
ReturnHeader/Filer/USAddress/AddressLine1Txt0502 10TH AVE NE
ReturnHeader/Filer/USAddress/CityNm0STEWARTVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd055976
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0411651046
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GARY T HAWORTH & CO LTD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04041 28TH ST NW STE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ROCHESTER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd055901
ReturnHeader/PreparerPersonGrp/PhoneNum05072880090
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Kathleen Jacobson
ReturnHeader/ReturnTs02025-06-12T06:36:16-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 501(c)3 • <$500k nonprofits