Civic Intelligence

Mazeppa Firefighters Relief Association

990 • Fiscal year 2015 • EIN 93-1045752

Jan 01, 2015 to Dec 31, 2015 • Filed on May 16, 2016

PO Box 101Mazeppa, MN 55956

(507) 261-3719

Siviq Scores

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

Liabilities / Assets

25th percentile

0.00x

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

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

25th percentile

0.00x

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

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Net Margin

46th percentile

1.7%

Higher net margin than 46% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

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

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Asset Growth

45th percentile

-0.1%

Faster asset growth than 45% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

5th percentile

-54%

Faster revenue growth than 5% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Assets

Down

$256,240

Down $139 (-0.1%) from 2014

Net Assets

Up

$256,240

Up $522 (+0.2%) from 2014

Liabilities

Down

$0

Down $661 (-100%) from 2014

Revenue

Down

$30,123

Down $35,740 (-54%) from 2014

Expenses

Down

$29,601

Down $21,591 (-42%) from 2014

Net Income

Down

$522

Down $14,149 (-96%) from 2014

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0-$200KAssets 2011: $215,817Liabilities 2011: $74Net Assets 2011: $215,7432011Assets 2012: $212,329Liabilities 2012: $214Net Assets 2012: $212,1152012Assets 2013: $241,895Liabilities 2013: $848Net Assets 2013: $241,0472013Assets 2014: $256,379Liabilities 2014: $661Net Assets 2014: $255,7182014Assets 2015: $256,240Liabilities 2015: $0Net Assets 2015: $256,2402015Assets 2016: $309,224Liabilities 2016: $0Net Assets 2016: $309,2242016Assets 2017: $348,231Liabilities 2017: $530Net Assets 2017: $347,7012017Assets 2018: $304,286Liabilities 2018: -$210Net Assets 2018: $304,4962018Assets 2019: $337,545Liabilities 2019: $404Net Assets 2019: $337,1412019Assets 2020: $315,989Liabilities 2020: $840Net Assets 2020: $315,1492020Assets 2021: $463,086Liabilities 2021: $1,835Net Assets 2021: $461,2512021Assets 2022: $403,399Liabilities 2022: $1,267Net Assets 2022: $402,1322022Assets 2023: $468,224Liabilities 2023: $5,782Net Assets 2023: $462,4422023Assets 2024: $560,599Liabilities 2024: $7,301Net Assets 2024: $553,2982024

Highlighted filing

2015

Assets$256,240
Liabilities$0
Net Assets$256,240

Operations Trend

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

$200K$100K$0-$100KRevenue 2011: $3,906Expenses 2011: $20,111Net Income 2011: -$16,2052011Expenses 2012: $37,9662012Revenue 2013: $31,169Expenses 2013: $2,237Net Income 2013: $28,9322013Revenue 2014: $65,863Expenses 2014: $51,192Net Income 2014: $14,6712014Revenue 2015: $30,123Expenses 2015: $29,601Net Income 2015: $5222015Revenue 2016: $61,009Expenses 2016: $8,025Net Income 2016: $52,9842016Revenue 2017: $57,607Expenses 2017: $19,130Net Income 2017: $38,4772017Revenue 2018: $83,963Expenses 2018: $127,168Net Income 2018: -$43,2052018Revenue 2019: $88,590Expenses 2019: $55,945Net Income 2019: $32,6452019Revenue 2020: $27,262Expenses 2020: $49,254Net Income 2020: -$21,9922020Revenue 2021: $155,734Expenses 2021: $9,632Net Income 2021: $146,1022021Revenue 2022: -$49,828Expenses 2022: $9,291Net Income 2022: -$59,1192022Revenue 2023: $91,184Expenses 2023: $18,996Net Income 2023: $72,1882023Revenue 2024: $106,125Expenses 2024: $15,269Net Income 2024: $90,8562024

Highlighted filing

2015

Revenue$30,123
Expenses$29,601
Net Income$522
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
May 16, 2016
Return Version
2015v2.0
Gross Receipts
$677,828
Mission and Program Overview

Mission

The relief association provides pension and other financial assistance to the 25 past and present members of the mazeppa volunteer fire department relief association.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$197,193$184,954▼ $12,239
Savings and Temporary Cash Investments$41,465$33,117▼ $8,348
Cash and Non-Interest-Bearing Accounts$14,169$23,585▲ $9,416
Accounts Receivable$3,552$14,584▲ $11,032
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$256,379$256,240▼ $139
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$661--
Total Liabilities$661$0▼ $661
Net Assets / Fund Balance
Temporarily Rstr Net Assets$230,840$227,072▼ $3,768
Unrestricted Net Assets$24,878$29,168▲ $4,290
Total Net Assets Fund Balance$255,718$256,240▲ $522
Total Liabilities and Net Assets / Fund Balance$256,379$256,240▼ $139
Compensation and Service Providers

Board Members and Trustees

NameTitle
Brent LexvoldPresident
Steve GoodenoughVice President
Paul GoetschTrustee
Steve MeerkinsTrustee
Shelly SchultzSecretary
Jeff SommerfieldTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$90
Program Service Revenue
$10,814
Investment Income
$27
Other Revenue
$19,192
Change in Net Assets
$522
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$7,450
Salaries, Compensation, and Employee Benefits$850
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members$21,301--$21,301
Fees for Service Investment Mgmnt Fees$2,643--$2,643
Other Salaries and Wages$850--$850
All Other Expenses$510--$510
Other Expenses$422--$422
Total Functional Expenses$29,601$0$0$29,601
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$652,738
Gaming Direct Expenses$644,912
Fundraising Gross Income$14,159
Fundraising Direct Expenses$2,793
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraising$14,159$14,159$2,793$11,366
Total Events$14,159$14,159$2,793$11,366
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

Members of the mazeppa fire department are members of the mazeppa firefighters relief association.

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

Members annually elect the officers and vote on items brought before the board at monthly meetings.

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

Members are allowed to vote on items that come before the board at their monthly meetings.

Form 990, Part VI, Line 11B: Form 990 Review Process

Copies of tax returns presented before the board and membership before filing.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Officers are required to annually complete conflict of interest statement from office of mn state auditor.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Annual returns and other documents available to review if requested.

Filing and Contact Details

Filer

Filer Name
Mazeppa Firefighters Relief Association
EIN
93-1045752
Phone
5072613719
Address
PO BOX 101, MAZEPPA, MN 55956

Signing Officer

Name
Jeff Sommerfield
Title
Treasurer
Signed
2016-05-16
Discuss with paid preparer
Yes

Organization Details

Formed
1984
Legal Domicile
Mn
Voting Board Members
6
Independent Board Members
6
Employees
2
Volunteers
30

Preparer

Firm
Hemann Grover & Co LTD
Address
404 South Main Street, Zumbrota, MN 55992-1680
Preparer
Glen P Hemann
Phone
5077327800
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IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt041465
IRS990/SavingsAndTempCashInvstGrp/EOYAmt033117
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt015372
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt047076
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt013725
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt012113
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt013675
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0101961
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt027
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt010
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt017444
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0-256
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt017225
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt09691
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt019420
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt020917
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt050028
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt07854
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt02644
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0-3472
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt022225
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0-9769
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt019482
IRS990ScheduleA/InvestmentIncomeCYPct00.11360
IRS990ScheduleA/InvestmentIncomePYPct00.21910
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearAmt07827
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus1YearAmt02634
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus2YearsAmt0-3472
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus3YearsAmt04781
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus4YearsAmt0-9513
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt02257
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.88640
IRS990ScheduleA/PublicSupportPY509Pct00.78090
IRS990ScheduleA/PublicSupportTotal509Amt0151989
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt025063
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt066496
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt034642
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt012113
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt013675
IRS990ScheduleA/Total509Grp/TotalAmt0151989
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt032917
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt069140
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt031170
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt034338
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt03906
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0171471
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt02793
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FUNDRAISING
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt014159
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt014159
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt014159
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt014159
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt011366
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt02793
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt02793
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt0503325
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0503325
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0644912
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0652738
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0652738
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt07826
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0141587
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt0141587
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingManagerCompensationAmt07800
IRS990ScheduleG/GamingManagerIsEmployeeInd0X
IRS990ScheduleG/GamingManagerPersonNm0JEFF SOMMERFIELD
IRS990ScheduleG/GamingManagerServicesProvTxt0MANAGE MN LAWFUL GAMBLING OPERATION
IRS990ScheduleG/GamingOtherFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0JEFF SOMMERFIELD
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0PO BOX 101
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0MAZEPPA
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MN
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd055956
IRS990ScheduleG/StatesWhereGamingConductedCd0MN
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS OF THE MAZEPPA FIRE DEPARTMENT ARE MEMBERS OF THE MAZEPPA FIREFIGHTERS RELIEF ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS ANNUALLY ELECT THE OFFICERS AND VOTE ON ITEMS BROUGHT BEFORE THE BOARD AT MONTHLY MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS ARE ALLOWED TO VOTE ON ITEMS THAT COME BEFORE THE BOARD AT THEIR MONTHLY MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COPIES OF TAX RETURNS PRESENTED BEFORE THE BOARD AND MEMBERSHIP BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4OFFICERS ARE REQUIRED TO ANNUALLY COMPLETE CONFLICT OF INTEREST STATEMENT FROM OFFICE OF MN STATE AUDITOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ANNUAL RETURNS AND OTHER DOCUMENTS AVAILABLE TO REVIEW IF REQUESTED.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0230840
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0227072
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.61$0.07$5.53$1.06$0.15$0.91
2023Detailed filing. Detailed filing data is available for this year.$4.68$0.06$4.62$0.91$0.19$0.72
2022Detailed filing. Detailed filing data is available for this year.$4.03$0.01$4.02$0.50$0.09$0.59
2021Detailed filing. Detailed filing data is available for this year.$4.63$0.02$4.61$1.56$0.10$1.46
2020Detailed filing. Detailed filing data is available for this year.$3.16$0.01$3.15$0.27$0.49$0.22
2019Summary only. Only limited summary data is available for this year.$3.38$0.00$3.37$0.89$0.56$0.33
2018Detailed filing. Detailed filing data is available for this year.$3.04$0.00$3.04$0.84$1.27$0.43
2017Detailed filing. Detailed filing data is available for this year.$3.48$0.01$3.48$0.58$0.19$0.38
2016Detailed filing. Detailed filing data is available for this year.$3.09$0.00$3.09$0.61$0.08$0.53
2015Detailed filing. Detailed filing data is available for this year.$2.56$0.00$2.56$0.30$0.30$0.01
2014Detailed filing. Detailed filing data is available for this year.$2.56$0.01$2.56$0.66$0.51$0.15
2013Detailed filing. Detailed filing data is available for this year.$2.42$0.01$2.41$0.31$0.02$0.29
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.12$0.00$2.12$0.38
2011Summary only. Only limited summary data is available for this year.$2.16$0.00$2.16$0.04$0.20$0.16
Peer Organizations

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