Civic Intelligence

The Front Line Foundation

990 • Fiscal year 2022 • EIN 47-4249389

Jan 01, 2022 to Dec 31, 2022 • Filed on Sep 29, 2023

6422 W Lake StreetSt Louis Park, MN 55426

(651) 402-0306

Siviq Scores

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

Liabilities / Assets

58th percentile

0.00x

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

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

58th percentile

0.00x

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

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

26th percentile

-10%

Higher net margin than 26% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

92nd percentile

$50,000

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 32.4% of source-year revenue.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

37th percentile

-5.5%

Faster asset growth than 37% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

10th percentile

-54%

Faster revenue growth than 10% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Down

$272,973

Down $16,023 (-5.5%) from 2021

Net Assets

Down

$272,973

Down $16,023 (-5.5%) from 2021

Liabilities

Flat

$0

Flat from 2021

Revenue

Down

$154,537

Down $180,098 (-54%) from 2021

Expenses

Down

$170,560

Down $72,691 (-30%) from 2021

Net Income

Down

-$16,023

Down $107,407 (-118%) from 2021

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2015: $5,025Liabilities 2015: $0Net Assets 2015: $5,0252015Assets 2018: $30,977Liabilities 2018: $02018Assets 2019: $111,793Liabilities 2019: $02019Assets 2020: $197,612Liabilities 2020: $0Net Assets 2020: $197,6122020Assets 2021: $288,996Liabilities 2021: $0Net Assets 2021: $288,9962021Assets 2022: $272,973Liabilities 2022: $0Net Assets 2022: $272,9732022Assets 2023: $186,618Liabilities 2023: $0Net Assets 2023: $186,6182023Assets 2024: $156,509Liabilities 2024: $0Net Assets 2024: $156,5092024

Highlighted filing

2022

Assets$272,973
Liabilities$0
Net Assets$272,973

Operations Trend

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

$400K$200K$0-$200KRevenue 2015: $5,090Expenses 2015: $65Net Income 2015: $5,0252015Revenue 2018: $78,104Expenses 2018: $89,349Net Income 2018: -$11,2452018Revenue 2019: $156,017Expenses 2019: $74,578Net Income 2019: $81,4392019Revenue 2020: $197,459Expenses 2020: $111,640Net Income 2020: $85,8192020Revenue 2021: $334,635Expenses 2021: $243,251Net Income 2021: $91,3842021Revenue 2022: $154,537Expenses 2022: $170,560Net Income 2022: -$16,0232022Revenue 2023: $153,622Expenses 2023: $239,977Net Income 2023: -$86,3552023Revenue 2024: $247,108Expenses 2024: $277,217Net Income 2024: -$30,1092024

Highlighted filing

2022

Revenue$154,537
Expenses$170,560
Net Income-$16,023
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Sep 29, 2023
Return Version
2022v5.0
Gross Receipts
$205,085
Mission and Program Overview

Mission

Friends of swat minnesota nonprofit association is organized exclusively for charitable, religious, educational, and scientific purposes as specified in section 501(c)(3) of internal revenue code, including for such purposes, the making of distributions to organizations that qualify as exempt organizations under section 501 (c)(3) of the internal revenue code, or the corresponding section of any future federal tax code. The purpose of this corporation is: to support and conduct non-partisan research, education, and informational activities to increase public awareness of community swat service and protection for public safety needed in minnesota communities, to combat crime within neighborhoods; to prevent community deterioration and to provide swat personnel with needed equipment needed to carry out their repective community service responsibilities.

The mission of the front line foundation, a minnesota nonprofit organization, is to back the badge and support our fallen heroes including law enforcement officers, swat team members, firefighters, emts, and minnesota national guard members. The foundation works to provide: financial support to those who have died while in the line of duty while serving in the state of minnesota, by awarding benefit payments to dependents of the fallen first responder(s); and underwriting scholarships and training registration costs for members of law enforcement and swat teams, as well as support preparedness training for safety officers in hospitals, schools, and churches; assistance with the purchase of needed safety and tactical equipment not currently within the budget of the local unit of government.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$288,996$264,725▼ $24,271
Inventories for Sale or Use-$8,248-
Total Assets$288,996$272,973▼ $16,023
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$288,996$272,973▼ $16,023
Total Net Assets Fund Balance$288,996$272,973▼ $16,023
Total Liabilities and Net Assets / Fund Balance$288,996$272,973▼ $16,023
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Suzanne HoltPresident &PT$50,000$50,000
Rachel StonebergVP Admin, Se-$400$400

Board Members and Trustees

NameTitle
Brent RohlikCo-chair
Justin ZenankoCo-chair, Tr
Ben JohnsonBoard Member
Chief Judy Smith ThrillBoard Member
Cmdr Timothy S FlynnBoard Member
Greg ProkottBoard Member
Mark KropidlowskiBoard Member
Ryan SheakBoard Member
Sgt Sherral SchmidtBoard Member
Sherriff Dan StarryBoard Member
Jim SchultzVP Strategic
Revenue and Support

Revenue Composition

Contributions and Grants
$111,102
Program Service Revenue
$32,110
Investment Income
$0
Other Revenue
$11,325
All Other Contributions
$111,102
Change in Net Assets
$-16,023
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$61,500
Other Expenses$59,060
Salaries, Compensation, and Employee Benefits$50,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees-$50,000-$50,000
Grants to Domestic Individuals$40,000--$40,000
Fees for Services Management$24,400--$24,400
Advertising$24,151--$24,151
Grants to Domestic Orgs$21,500--$21,500
Fees for Services Accounting$4,300--$4,300
Insurance$433--$433
Office Expenses$303--$303
Information Technology$216--$216
Other Expenses$25--$25
Total Functional Expenses$120,560$50,000$0$170,560
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
ANOKA COUNTY SHERIFF'S DEPARTMENT-Gov--
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$61,873
Fundraising Direct Expenses$50,548
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournament$61,873$61,873$50,548$11,325
Total Events$61,873$61,873$50,548$11,325
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
Backup withholding compliance
No
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
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
The Front Line Foundation
EIN
47-4249389
Phone
6514020306
Address
6422 W LAKE STREET, ST LOUIS PARK, MN 55426

Signing Officer

Name
Suzanne Holt
Title
President & CEO
Phone
6514020306
Signed
2023-09-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Suzanne Holt
Formed
2015
Legal Domicile
Mn
Voting Board Members
13
Independent Board Members
13
Employees
0

Preparer

Firm
Zenanko LLC
Address
6321 BURY DRIVE SUITE 10, EDEN PRAIRIE, MN 55346
Preparer
Justin Zenanko
Phone
6125056063
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The mission of the front line foundation, a minnesota nonprofit organization, is to back the badge and support our fallen heroes including law enforcement officers, swat team members, firefighters, emts, and minnesota national guard members. The foundation works to provide: financial support to those who have died while in the line of duty while serving in the state of minnesota, by awarding benefit payments to dependents of the fallen first responder(s); and underwriting scholarships and training registration costs for members of law enforcement and swat teams, as well as support preparedness training for safety officers in hospitals, schools, and churches; assistance with the purchase of needed safety and tactical equipment not currently within the budget of the local unit of government.

Form 990, Part III

Line 1: assistance with the purchase of needed safety and tactical equipment not currently within the budget of the local unit of government.

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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MISSION OF THE FRONT LINE FOUNDATION, A MINNESOTA NONPROFIT ORGANIZATION, IS TO BACK THE BADGE AND SUPPORT OUR FALLEN HEROES INCLUDING LAW ENFORCEMENT OFFICERS, SWAT TEAM MEMBERS, FIREFIGHTERS, EMTS, AND MINNESOTA NATIONAL GUARD MEMBERS. THE FOUNDATION WORKS TO PROVIDE: FINANCIAL SUPPORT TO THOSE WHO HAVE DIED WHILE IN THE LINE OF DUTY WHILE SERVING IN THE STATE OF MINNESOTA, BY AWARDING BENEFIT PAYMENTS TO DEPENDENTS OF THE FALLEN FIRST RESPONDER(S); AND UNDERWRITING SCHOLARSHIPS AND TRAINING REGISTRATION COSTS FOR MEMBERS OF LAW ENFORCEMENT AND SWAT TEAMS, AS WELL AS SUPPORT PREPAREDNESS TRAINING FOR SAFETY OFFICERS IN HOSPITALS, SCHOOLS, AND CHURCHES; ASSISTANCE WITH THE PURCHASE OF NEEDED SAFETY AND TACTICAL EQUIPMENT NOT CURRENTLY WITHIN THE BUDGET OF THE LOCAL UNIT OF GOVERNMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1LINE 1: ASSISTANCE WITH THE PURCHASE OF NEEDED SAFETY AND TACTICAL EQUIPMENT NOT CURRENTLY WITHIN THE BUDGET OF THE LOCAL UNIT OF GOVERNMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
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ReturnHeader/BuildTS02023-04-26 12:10:37Z
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ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT & CEO
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ReturnHeader/BusinessOfficerGrp/SignatureDt02023-09-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE FRONT LINE FOUNDATION
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ReturnHeader/PreparerPersonGrp/PreparationDt02023-09-29
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JUSTIN ZENANKO
ReturnHeader/ReturnTs02023-10-03T12:00:32-04:00
ReturnHeader/ReturnTypeCd0990
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ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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