Civic Intelligence

Northwest Firefighters Relief

EIN 83-6190861 • 501(c)9 • Lake Oswego, OR

Profile

To provide health and welfare benefits to eligible participants and their dependents.

PO Box 2321Lake Oswego, OR 97035

www.nfra1660.com

Siviq Scores

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

Liabilities / Assets

46th percentile

0.01x

Higher debt load relative to assets than 46% of similar nonprofits.

501(c)9 • $5M-$10M nonprofits • Source year 2023

Liabilities / Revenue

58th percentile

0.04x

Higher debt load relative to revenue than 58% of similar nonprofits.

501(c)9 • $5M-$10M nonprofits • Source year 2023

Net Margin

90th percentile

52%

Higher net margin than 90% of similar nonprofits.

501(c)9 • $5M-$10M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

89th percentile

26%

Faster asset growth than 89% of similar nonprofits.

501(c)9 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Revenue Growth

55th percentile

7.2%

Faster revenue growth than 55% of similar nonprofits.

501(c)9 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets46th percentile

Assets

Up

$7,327,761

Up $1,445,374 (+25%) from 2023

Liabilities

Up

$99,800

Up $22,700 (+29%) from 2023

Net Assets

Up

$7,227,961

Up $1,422,674 (+25%) from 2023

Operations
Liabilities / Revenue58th percentileNet Margin90th percentile

Revenue

Up

$2,057,441

Up $139,903 (+7.3%) from 2023

Expenses

Up

$1,011,512

Up $85,247 (+9.2%) from 2023

Net Income

Up

$1,045,929

Up $54,656 (+5.5%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth89th percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2019: $1,267,949Liabilities 2019: $56,209Net Assets 2019: $1,211,7402019Assets 2020: $2,473,737Liabilities 2020: $30,890Net Assets 2020: $2,442,8472020Assets 2021: $3,883,276Liabilities 2021: $61,508Net Assets 2021: $3,821,7682021Assets 2022: $4,658,249Liabilities 2022: $85,504Net Assets 2022: $4,572,7452022Assets 2023: $5,882,387Liabilities 2023: $77,100Net Assets 2023: $5,805,2872023Assets 2024: $7,327,761Liabilities 2024: $99,800Net Assets 2024: $7,227,9612024

Highlighted filing

2024

Assets$7,327,761
Liabilities$99,800
Net Assets$7,227,961
Open 2024 Filing

Operations Trend

Revenue Growth55th percentile

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

$3.0M$2.0M$1.0M$0Revenue 2019: $1,503,642Expenses 2019: $312,019Net Income 2019: $1,191,6232019Revenue 2020: $1,743,261Expenses 2020: $530,143Net Income 2020: $1,213,1182020Revenue 2021: $1,793,056Expenses 2021: $667,833Net Income 2021: $1,125,2232021Revenue 2022: $1,789,367Expenses 2022: $783,532Net Income 2022: $1,005,8352022Revenue 2023: $1,917,538Expenses 2023: $926,265Net Income 2023: $991,2732023Revenue 2024: $2,057,441Expenses 2024: $1,011,512Net Income 2024: $1,045,9292024

Highlighted filing

2024

Revenue$2,057,441
Expenses$1,011,512
Net Income$1,045,929
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$7,327,761
Liabilities
$99,800
Net assets
$7,227,961
Revenue
$2,057,441
Expenses
$1,011,512
Net income
$1,045,929
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$7.33$0.10$7.23$2.06$1.01$1.05
2023Detailed filing. Detailed filing data is available for this year.$5.88$0.08$5.81$1.92$0.93$0.99
2022Detailed filing. Detailed filing data is available for this year.$4.66$0.09$4.57$1.79$0.78$1.01
2021Detailed filing. Detailed filing data is available for this year.$3.88$0.06$3.82$1.79$0.67$1.13
2020Detailed filing. Detailed filing data is available for this year.$2.47$0.03$2.44$1.74$0.53$1.21
2019Summary only. Only limited summary data is available for this year.$1.27$0.06$1.21$1.50$0.31$1.19
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 15, 2025
Return Version
2023v6.0
Gross Receipts
$3,460,590
Mission and Program Overview

Mission

To provide health benefits to eligible participants and their dependents.

To provide health and welfare benefits to eligible participants and their dependents.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$5,805,287$7,227,961▲ $1,422,674
Investments Other Securities$3,979,526$4,504,678▲ $525,152
Investments in Publicly Traded Securities$1,902,861$2,823,083▲ $920,222
Cash and Non-Interest-Bearing Accounts$0$0→ $0
Savings and Temporary Cash Investments$0$0→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Program Related$0$0→ $0
Land, Buildings, and Equipment, Net$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$5,882,387$7,327,761▲ $1,445,374
Other Assets Total$0$0→ $0
Liabilities
Other Liabilities$77,100$99,800▲ $22,700
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$77,100$99,800▲ $22,700
Net Assets / Fund Balance
Total Net Assets Fund Balance$5,805,287$7,227,961▲ $1,422,674
Total Liabilities and Net Assets / Fund Balance$5,882,387$7,327,761▲ $1,445,374

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$4,504,678--
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Timothy NokesChair
Chad LedsonTrustee
Gary BurtonTrustee
James SmarioTrustee
Kurt KoudelkaTrustee
Rocky HanesTrustee
Zachary WilliamsTrustee
Chris HartTrustee - Eff. 3/2024
Scott BethkeTrustee - Term. 3/2024
See Sch O for CompensationPaid by Related Organizations
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,934,805
Investment Income
$122,636
Other Revenue
$0
Change in Net Assets
$1,045,929
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$49,586
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$961,926
Fees for Services Management---$49,586
Total Functional Expenses$0$0$0$1,011,512
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Claims Payable & Ibnr$99,800
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

FORM 990, PART VI, SECTION A, LINE 3:

“The organization has contracted with hand benefits & trust, a bpas company, to provide administrative services for the organization.”

FORM 990, PART VI, SECTION A, LINE 8B:

“The governing body does not have committees that act on its behalf.”

FORM 990, PART VI, SECTION B, LINE 11B:

“The trustees are provided with a copy of the form 990 prior to filing. The chairman approves the form 990 prior to filing with the irs.”

FORM 990, PART VI, SECTION C, LINE 19:

“The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request.”

FORM 990, PART VII, SECTION A, LINE 1A:

“Trustees are not compensated by the trust. Compensation paid to trustees employed by other related organizations is reported on the form 990 filed with the internal revenue service by the related tax-exempt organization. If you would like additional information, please contact the benefits administrator, northwest firefighters relief association.”

Filing and Contact Details

Filer

Filer Name
Northwest Firefighters Relief
EIN
83-6190861
In Care Of
% NW FIREFIGHTERS RELEIF ASSOC
Phone
5036977518
Address
PO BOX 2321, LAKE OSWEGO, OR 97035

Signing Officer

Name
Timothy Nokes
Title
Chair
Phone
5036977518
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Timothy Nokes
Formed
2018
Legal Domicile
Or
Voting Board Members
8
Independent Board Members
0
Employees
2
Volunteers
0

Preparer

Firm
Withumsmithbrownpc
Address
6101 BOLLINGER CANYON ROAD STE 400, SAN RAMON, CA 94583
Preparer
James N Browning
Phone
9252779100
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The board of trustees has responsibility for oversight of the audit and selection of an independent accountant. This process has not changed.”

Financial Statement Notes

FORM 990, SCHEDULE D, PART X, LINE 2:

“Accounting principles generally accepted in the United States of America require management to evaluate the tax positions taken by the Plan and to recognize a tax liability if the Plan has taken an uncertain tax position that, more likely than not, would not be sustained upon examination by the Internal Revenue Service. The Plan has analyzed the tax positions taken by the Plan and has concluded that, as of June 30, 2024 and 2023, there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the financial statements. The Plan is subject to routine audits by the taxing jurisdictions; however, there are currently no audits for any tax periods in progress.”

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IRS990/PrincipalOfficerNm0TIMOTHY NOKES
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CLAIMS PAYABLE & IBNR
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IRS990ScheduleD/OtherSecuritiesGrp/Desc0STABLE VALUE FUND
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Accounting principles generally accepted in the United States of America require management to evaluate the tax positions taken by the Plan and to recognize a tax liability if the Plan has taken an uncertain tax position that, more likely than not, would not be sustained upon examination by the Internal Revenue Service. The Plan has analyzed the tax positions taken by the Plan and has concluded that, as of June 30, 2024 and 2023, there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the financial statements. The Plan is subject to routine audits by the taxing jurisdictions; however, there are currently no audits for any tax periods in progress.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, SCHEDULE D, PART X, LINE 2:
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS CONTRACTED WITH HAND BENEFITS & TRUST, A BPAS COMPANY, TO PROVIDE ADMINISTRATIVE SERVICES FOR THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE GOVERNING BODY DOES NOT HAVE COMMITTEES THAT ACT ON ITS BEHALF.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE TRUSTEES ARE PROVIDED WITH A COPY OF THE FORM 990 PRIOR TO FILING. THE CHAIRMAN APPROVES THE FORM 990 PRIOR TO FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4TRUSTEES ARE NOT COMPENSATED BY THE TRUST. COMPENSATION PAID TO TRUSTEES EMPLOYED BY OTHER RELATED ORGANIZATIONS IS REPORTED ON THE FORM 990 FILED WITH THE INTERNAL REVENUE SERVICE BY THE RELATED TAX-EXEMPT ORGANIZATION. IF YOU WOULD LIKE ADDITIONAL INFORMATION, PLEASE CONTACT THE BENEFITS ADMINISTRATOR, NORTHWEST FIREFIGHTERS RELIEF ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE BOARD OF TRUSTEES HAS RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 8B:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VII, SECTION A, LINE 1A:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C:
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IRS990ScheduleR/AssetSaleToOtherOrgInd0false
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IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt1NA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt2NA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Tualatin Valley Fire and Rescue
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1Union IAFF Local 1660
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2Northwest Firefighters Relief Associatio
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0936015833
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1930593668
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN2936227660
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0MUNI CORP
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(C)(5)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt2501(C)(9)
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Contributing
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1Labor Union
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt2Active Employ
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt2N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt011945 SW 70th Ave
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt1441 Sunset Dr
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt2PO Box 2321
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Tigard
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1Lake Oswego
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm2Lake Oswego
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IRS990/TaxExemptBondLiabilitiesGrp/BOYAmt00
IRS990/TaxExemptBondLiabilitiesGrp/EOYAmt00
IRS990/TaxExemptBondsInd0false

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