Civic Intelligence

Northwest Firefighters Relief

990 • Fiscal year 2021 • EIN 83-6190861

Jul 01, 2020 to Jun 30, 2021 • Filed on May 02, 2022

Organization ProfileWWW.NFRA1660.COM
PO Box 2321Lake Oswego, OR 97035

(503) 697-7518

Siviq Scores

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

Liabilities / Assets

60th percentile

0.02x

Higher debt load relative to assets than 60% of similar nonprofits.

2021 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

62nd percentile

0.03x

Higher debt load relative to revenue than 62% of similar nonprofits.

2021 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2021

Net Margin

89th percentile

63%

Higher net margin than 89% of similar nonprofits.

2021 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

56th percentile

$1

Higher top officer pay than 56% of similar nonprofits.

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

2021 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2021

Asset Growth

95th percentile

57%

Faster asset growth than 95% of similar nonprofits.

2021 filings • 501(c)9 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

55th percentile

2.9%

Faster revenue growth than 55% of similar nonprofits.

2021 filings • 501(c)9 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets60th percentile

Assets

Up

$3,883,276

Up $1,409,539 (+57%) from 2020

Net Assets

Up

$3,821,768

Up $1,378,921 (+56%) from 2020

Liabilities

Up

$61,508

Up $30,618 (+99%) from 2020

Revenue And Expenses
Liabilities / Revenue62nd percentileNet Margin89th percentile

Revenue

Up

$1,793,056

Up $49,795 (+2.9%) from 2020

Expenses

Up

$667,833

Up $137,690 (+26%) from 2020

Net Income

Down

$1,125,223

Down $87,895 (-7.2%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth95th percentile

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

$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

2021

Assets$3,883,276
Liabilities$61,508
Net Assets$3,821,768
Open 2021 Filing

Operations Trend

Revenue Growth55th percentile

Revenue, expenses, and net income across loaded years, with this 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

2021

Revenue$1,793,056
Expenses$667,833
Net Income$1,125,223
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
May 2, 2022
Return Version
2020v4.2
Gross Receipts
$2,598,717
Mission and Program Overview

Mission

To provide health benefits to eligible participants and their dependents.

To provide health benefits to eligible participants.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$2,442,847$3,821,768▲ $1,378,921
Investments Other Securities$1,937,580$2,693,941▲ $756,361
Investments in Publicly Traded Securities$536,157$1,189,335▲ $653,178
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$2,473,737$3,883,276▲ $1,409,539
Liabilities
Other Liabilities$30,890$61,508▲ $30,618
Total Liabilities$30,890$61,508▲ $30,618
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,442,847$3,821,768▲ $1,378,921
Total Liabilities and Net Assets / Fund Balance$2,473,737$3,883,276▲ $1,409,539

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$2,693,941--
Compensation and Service Providers
Top Officer Pay56th percentile

Employees

NameTitleOtherTotal
See Schedule O for CompensationPaid by Related Organizations$1$1

Board Members and Trustees

NameTitle
Chad LedsonTrustee
Gary BurtonTrustee
James SmarioTrustee
Kurt KoudelkaTrustee
Rocky HanesTrustee
Timothy NokesTrustee
Zachary WilliamsTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,729,797
Investment Income
$63,259
Other Revenue
$0
Change in Net Assets
$1,125,223
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$32,495
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---$635,338
Fees for Services Management---$32,495
Total Functional Expenses$0$0$0$667,833
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Claims Payable & Ibnr$61,508
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
Phone
5036977518
Address
PO BOX 2321, LAKE OSWEGO, OR 97035

Signing Officer

Name
Timothy Nokes
Title
Trustee
Phone
5036977518
Signed
2022-05-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Timothy Nokes
Formed
2018
Legal Domicile
Or
Voting Board Members
7
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
Withumsmithbrown Pc
Address
5000 EXECUTIVE PARKWAY SUITE 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

PART X, LINE 2:

“Accounting principles generally accepted in the united states of america require management to evaluate the tax position taken by the trust and to recognize a tax liability if the trust has taken an uncertain position that more likely than not would not be sustained upon examination by the internal revenue service. Management has analyzed the tax positions taken by the trust and has concluded that, as of june 30, 2021, there are no uncertain tax positions taken or expected to be taken that would require recognition of a liability or disclosure in the financial statements. The trust is subject to routine audits by the taxing jurisdictions; however there are currently no audits for any tax periods in progress.”

Raw XML Appendix363 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
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IRS990/ActivitiesConductedPrtshpInd00
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IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BenefitsToMembersGrp/TotalAmt0635338
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0NORTHWEST FIREFIGHTERS RELIEF ASSOCIATION
IRS990/BooksInCareOfDetail/PhoneNum05036979418
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt016400 SW BRYANT ROAD
IRS990/BooksInCareOfDetail/USAddress/CityNm0LAKE OSWEGO
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OR
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IRS990/Form990PartVIISectionAGrp/PersonNm2GARY BURTON
IRS990/Form990PartVIISectionAGrp/PersonNm3JAMES SMARIO
IRS990/Form990PartVIISectionAGrp/PersonNm4ROCKY HANES
IRS990/Form990PartVIISectionAGrp/PersonNm5KURT KOUDELKA
IRS990/Form990PartVIISectionAGrp/PersonNm6CHAD LEDSON
IRS990/Form990PartVIISectionAGrp/PersonNm7SEE SCHEDULE O FOR COMPENSATION
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
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IRS990/Form990PartVIISectionAGrp/TitleTxt0TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7PAID BY RELATED ORGANIZATIONS
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IRS990/FSAuditedInd01
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IRS990/GamingActivitiesInd00
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IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE THE TAX POSITION TAKEN BY THE TRUST AND TO RECOGNIZE A TAX LIABILITY IF THE TRUST HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE TRUST AND HAS CONCLUDED THAT, AS OF JUNE 30, 2021, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE TRUST IS SUBJECT TO ROUTINE AUDITS BY THE TAXING JURISDICTIONS; HOWEVER THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990/ScheduleJRequiredInd00
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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:
IRS990ScheduleR/AssetExchangeInd00
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd20
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1930593668
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ReturnHeader/TaxYr02020

Document Assets

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Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,883,276
Liabilities
$61,508
Net assets
$3,821,768
Revenue
$1,793,056
Expenses
$667,833
Net income
$1,125,223
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