Civic Intelligence

Northwest Firefighters Relief

990 • Fiscal year 2022 • EIN 83-6190861

Jul 01, 2021 to Jun 30, 2022 • Filed on May 12, 2023

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

59th percentile

0.02x

Higher debt load relative to assets than 59% of similar nonprofits.

2022 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

64th percentile

0.05x

Higher debt load relative to revenue than 64% of similar nonprofits.

2022 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2022

Net Margin

89th percentile

56%

Higher net margin than 89% of similar nonprofits.

2022 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

54th percentile

$0

Higher top officer pay than 54% of similar nonprofits.

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

2022 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2022

Asset Growth

87th percentile

20%

Faster asset growth than 87% of similar nonprofits.

2022 filings • 501(c)9 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

51st percentile

-0.2%

Faster revenue growth than 51% of similar nonprofits.

2022 filings • 501(c)9 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets59th percentile

Assets

Up

$4,658,249

Up $774,973 (+20%) from 2021

Net Assets

Up

$4,572,745

Up $750,977 (+20%) from 2021

Liabilities

Up

$85,504

Up $23,996 (+39%) from 2021

Revenue And Expenses
Liabilities / Revenue64th percentileNet Margin89th percentile

Revenue

Down

$1,789,367

Down $3,689 (-0.2%) from 2021

Expenses

Up

$783,532

Up $115,699 (+17%) from 2021

Net Income

Down

$1,005,835

Down $119,388 (-11%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth87th 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

2022

Assets$4,658,249
Liabilities$85,504
Net Assets$4,572,745
Open 2022 Filing

Operations Trend

Revenue Growth51st 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

2022

Revenue$1,789,367
Expenses$783,532
Net Income$1,005,835
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
May 12, 2023
Return Version
2021v4.2
Gross Receipts
$2,607,605
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$3,821,768$4,572,745▲ $750,977
Investments Other Securities$2,693,941$3,383,302▲ $689,361
Investments in Publicly Traded Securities$1,189,335$1,274,947▲ $85,612
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$3,883,276$4,658,249▲ $774,973
Other Assets Total$0$0→ $0
Liabilities
Other Liabilities$61,508$85,504▲ $23,996
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$61,508$85,504▲ $23,996
Net Assets / Fund Balance
Total Net Assets Fund Balance$3,821,768$4,572,745▲ $750,977
Total Liabilities and Net Assets / Fund Balance$3,883,276$4,658,249▲ $774,973

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$3,383,302--
Compensation and Service Providers
Top Officer Pay54th percentile

Board Members and Trustees

NameTitle
Timothy NokesChair
Chad LedsonTrustee
James SmarioTrustee
Kurt KoudelkaTrustee
Rocky HanesTrustee
Scott BethkeTrustee
Zachary WilliamsTrustee
See Sch O for compensationPaid by related organizatiONS
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,687,103
Investment Income
$102,264
Other Revenue
$0
Change in Net Assets
$1,005,835
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$37,478
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---$746,054
Fees for Services Management---$37,478
Total Functional Expenses$0$0$0$783,532
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
Subject to proxy tax
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$85,504
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
2023-05-12
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
2
Volunteers
0

Preparer

Firm
Withumsmithbrownpc
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 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, 2022 and 2021, 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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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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IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt03383302
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, 2022 and 2021, 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/FormAndLineReferenceDesc0PART 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:
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Tualatin Valley Fire and Rescue
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1Union IAFF Local 1660
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2Northwest Firefighters Relief Associatio
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0SEE PT VII
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd2OR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0See Part VII
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1Labor Union
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt2SEE PART VII
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt1N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt2N/A
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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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IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt0NAME OF RELATED ORGANIZATION: TUALATIN VALLEY FIRE AND RESCUE PRIMARY ACTIVITY: CONTRIBUTING EMPLOYER Exempt Code Section: Municipal Corporation NAME OF RELATED ORGANIZATION: NORTHWEST FIREFIGHTERS RELIEF ASSOCIATION PRIMARY ACTIVITY: ACTIVE EMPLOYEES WELFARE BENEFITS
IRS990ScheduleR/SupplementalInformationDetail/FormAndLineReferenceDesc0PART II, CONTINUATION:
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IRS990/TotalContributionsAmt00
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IRS990/TotalLiabilitiesGrp/BOYAmt061508

Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,658,249
Liabilities
$85,504
Net assets
$4,572,745
Revenue
$1,789,367
Expenses
$783,532
Net income
$1,005,835
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