Civic Intelligence

Mazeppa Firefighters Relief Association

990 • Fiscal year 2016 • EIN 93-1045752

Jan 01, 2016 to Dec 31, 2016 • Filed on Oct 16, 2017

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

14th percentile

0.00x

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

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

14th percentile

0.00x

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

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

98th percentile

87%

Higher net margin than 98% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

82nd percentile

21%

Faster asset growth than 82% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

94th percentile

103%

Faster revenue growth than 94% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$309,224

Up $52,984 (+21%) from 2015

Net Assets

Up

$309,224

Up $52,984 (+21%) from 2015

Liabilities

Flat

$0

Flat from 2015

Revenue

Up

$61,009

Up $30,886 (+103%) from 2015

Expenses

Down

$8,025

Down $21,576 (-73%) from 2015

Net Income

Up

$52,984

Up $52,462 (+10050%) from 2015

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

2016

Assets$309,224
Liabilities$0
Net Assets$309,224

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

2016

Revenue$61,009
Expenses$8,025
Net Income$52,984
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Oct 16, 2017
Return Version
2016v3.0
Gross Receipts
$1,154,101
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$184,954$205,373▲ $20,419
Savings and Temporary Cash Investments$33,117$76,845▲ $43,728
Cash and Non-Interest-Bearing Accounts$23,585$24,789▲ $1,204
Accounts Receivable$14,584$1,552▼ $13,032
Inventories for Sale or Use-$665-
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-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$256,240$309,224▲ $52,984
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Temporarily Rstr Net Assets$227,072$267,399▲ $40,327
Unrestricted Net Assets$29,168$41,825▲ $12,657
Total Net Assets Fund Balance$256,240$309,224▲ $52,984
Total Liabilities and Net Assets / Fund Balance$256,240$309,224▲ $52,984
Compensation and Service Providers

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$1,400
Program Service Revenue
$37,518
Investment Income
$27
Other Revenue
$22,064
All Other Contributions
$1,300
Change in Net Assets
$52,984
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$6,875
Salaries, Compensation, and Employee Benefits$1,150
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Service Investment Mgmnt Fees$2,709--$2,709
Other Salaries and Wages$1,150--$1,150
Other Expenses$837--$837
All Other Expenses$102--$102
Total Functional Expenses$8,025$0$0$8,025
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$1,094,744
Gaming Direct Expenses$1,090,624
Fundraising Gross Income$20,412
Fundraising Direct Expenses$2,468
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraising$20,412$20,412$2,468$17,944
Total Events$20,412$20,412$2,468$17,944
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
2017-10-16
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/PYBenefitsPaidToMembersAmt021301
IRS990/PYContributionsGrantsAmt090
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt027
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt07450
IRS990/PYOtherRevenueAmt019192
IRS990/PYProgramServiceRevenueAmt010814
IRS990/PYRevenuesLessExpensesAmt0522
IRS990/PYSalariesCompEmpBnftPaidAmt0850
IRS990/PYTotalExpensesAmt029601
IRS990/PYTotalRevenueAmt030123
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt052984
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt033117
IRS990/SavingsAndTempCashInvstGrp/EOYAmt076845
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt029544
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt015372
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt047076
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt013725
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt012113
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0117830
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt027
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt027
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt010
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt017444
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt017508
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt029786
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt09691
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt019420
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt020917
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt079814
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt04146
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt07854
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt02644
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0-3472
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt022225
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt033397
IRS990ScheduleA/InvestmentIncomeCYPct00.14460
IRS990ScheduleA/InvestmentIncomePYPct00.11360
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearAmt04119
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus1YearAmt07827
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus2YearsAmt02634
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus3YearsAmt0-3472
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus4YearsAmt04781
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt015889
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.85540
IRS990ScheduleA/PublicSupportPY509Pct00.88640
IRS990ScheduleA/PublicSupportTotal509Amt0197644
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt059330
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt025063
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt066496
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt034642
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt012113
IRS990ScheduleA/Total509Grp/TotalAmt0197644
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt063476
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt032917
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt069140
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt031170
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt034338
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0231041
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt02468
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FUNDRAISING
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt020412
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt020412
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt020412
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt020412
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt017944
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt02468
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt02468
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt0869485
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0869485
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt01090624
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt01094744
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt01094744
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt04120
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0221139
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt0221139
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
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

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