Anoka-Champlin Fire Department Relief Association Inc in Anoka, Minnesota (MN)

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Anoka-Champlin Fire Department Relief Association Inc
Employer Identification Number (EIN)416036539
Name of OrganizationAnoka-Champlin Fire Department Relief Association Inc
In Care of NameDouglas E Freeby
Address275 Harrison St, Anoka, MN 55303-2999
ActivitiesPension or retirement benefits
SubsectionCharitable Organization, Educational Organization
Ruling Date11/2012
DeductibilityContributions are deductible
FoundationOrganization which receives a substantial part of its support from a governmental unit or the general public
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period12/2014
Assets$1,000,000 to $4,999,999
Income$100,000 to $499,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$3,781,952
Amount of Income$483,045
Form 990 Revenue Amount$412,248
National Taxonomy of Exempt Entities (NTEE)Public Safety, Disaster Preparedness and Relief:


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Amount of income in 2014: $483,045 (it was $397,323 in 2013)
Anoka-Champlin Fire Department Relief Association Inc: 

 $483,045
Other organizations performing similar types of work: 

 $86,218

Assets in 2014: $3,781,952 (it was $3,663,082 in 2013)
This organization: 

 $3,781,952
Other organizations performing similar types of work: 

 $151,511

Expenses in 2013: $563,276
Anoka-Champlin Fire Department Relief Association Inc: 

 $563,276
Other organizations performing similar types of work: 

 $35,359

Income to expenses ratio in 2013: 0.9
This organization: 

 0.9
Other organizations performing similar types of work: 

 1.4

Grants share in income in 2013: 54.7%
This organization: 

 54.7%
Other organizations performing similar types of work: 

 85.8%

Financial snapshot ($)

Revenue for 2013

Assets at the end of 2013

Functional expenses for 2013

Support schedule

Checklist
20122013
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?YesYes
Is the organization required to complete Schedule B, Schedule of Contributors?YesYes
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?NoNo
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?NoNo
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?NoNo
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?NoNo
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?NoNo
Did the organization maintain collections of works of art, historical treasures, or other similar assets?NoNo
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?NoNo
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?NoNo
Did the organization report an amount for land, buildings, and equipment?NoNo
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?NoNo
Did the organization report an amount for investments-program related that is 5% or more of its total assets?NoNo
Did the organization report an amount for other assets that is 5% or more of its total assets?NoNo
Did the organization report an amount for other liabilities?NoNo
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?NoYes
Did the organization obtain separate, independent audited financial statements for the tax year?YesYes
Was the organization included in consolidated, independent audited financial statements for the tax year?NoNo
Is the organization a school described in section 170(b)(1)(A)(ii)?NoNo
Did the organization maintain an office, employees, or agents outside of the United States?NoNo
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?NoNo
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?NoNo
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?NoNo
Did the organization report more than $15,000 total of fundraising event gross income and contributions?NoNo
Did the organization report more than $15,000 of gross income from gaming activities?NoNo
Did the organization operate one or more hospital facilities?NoNo
Did the organization attach a copy of its audited financial statements?NoNo
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?NoNo
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?NoNo
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?NoNo
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?NoNo
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?NoNo
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?NoNo
Did the organization engage in an excess benefit transaction with a disqualified person during the year?NoNo
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?NoNo
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?NoNo
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?NoNo
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?NoNo
A family member of a current or former officer, director, trustee, or key employee?NoNo
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?NoNo
Did the organization receive more than $25,000 in non-cash contributions?NoNo
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?NoNo
Did the organization liquidate, terminate, or dissolve and cease operations?NoNo
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?NoNo
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?NoNo
Was the organization related to any tax-exempt or taxable entity?NoNo
Did the organization have a controlled entity within the meaning of section 512(b)(13)?NoNo
Did the organization make any transfers to an exempt non-charitable related organization?NoNo
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?NoNo
Statements Regarding Other IRS Filings and Tax Compliance
200820092010201120122013
The number reported in Box 3 of Form 1096006710
The number of Forms W-2G00000
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?NoNoNoYesYes
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return00000
Did the organization file all required federal employment tax returns?NoNoNoNoNo
Did the organization have unrelated business gross income of $1,000 or more during the year?NoNoNoNoNoNo
Has it filed a Form 990-T for this year?NoNoNoNoNo
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?NoNoNoNoNo
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?NoNoNoNoNo
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?NoNoNoNoNo
Did the organization file Form 8886-T?NoNoNoNoNo
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?NoNoNoNoNo
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?NoNoNoNoNo
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?YesNoNoNoNo
Did the organization notify the donor of the value of the goods or services provided?YesNoNoNoNo
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?NoNoNoNoNo
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?NoNoNoNoNo
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?NoNoNoNoNo
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?NoNoNoNoNo
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?NoNoNoNoNo
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?NoNoNoNoNo
Did the sponsoring organization make any taxable distributions under section 4966?NoNoNoNoNo
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?NoNoNoNoNo
Initiation fees and capital contributions$0$0$0$0$0$0
Gross receipts for public use of club facilities $0$0$0$0$0$0
Gross income from members or shareholders$0$0$0$0$0$0
Gross income from other sources$0$0$0$0$0$0
Is the organization filing Form 990 in lieu of Form 1041?NoNoNoNoNo
The amount of tax-exempt interest received or accrued during the year$0$0$0$0$0
Is the organization licensed to issue qualified health plans in more than one state?NoNoNoNoNo
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans$0$0$0$0$0
The amount of reserves on hand$0$0$0$0$0
Did the organization receive any payments for indoor tanning services during the tax year?NoNoNoNoNo
Has it filed a Form 720 to report these payments?NoNoNoNoNo
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
20122013
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization$6,050$6,250
Total reportable compensation from related organizations$0$0
Total estimated amount of other compensation from the organization and related organizations$0$0
Total number of individuals who received more than $100,000 of reportable compensation from the organization00
Total number of independent contractors who received more than $100,000 of compensation from the organization00
Statement of Revenue
200820092010201120122013
Total revenue$283,333$213,179$216,243$252,679$275,127$397,323
Contributions, Gifts, Grants and Other Similar Amounts$186,881$157,331$172,528$151,298$159,520$217,173
Program Service Revenue$0$0$0$1,000$7,598$7,350
900000$0$0$0$7,598$7,350
All other program service revenue$0$0$0$0$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$90,952$55,348$43,715$76,617$99,476$103,930
Income from investment of tax-exempt bond proceeds$0$0$0$0$0$0
Royalties$0$0$0$0$0$0
Net rental income$0$0$0$0$0$0
Net gain/loss from sales of assets other than inventory$0$0$0$18,840$5,962$68,588
Gross amount from sales of assets other than inventory (Securities / Other)$0 / $0$0 / $0$0 / $0$425,865 / $0$112,480 / $0$210,674 / $0
Less: cost or other basis and sales expenses (Securities / Other)$0 / $0$0 / $0$0 / $0$407,025 / $0$106,518 / $0$142,086 / $0
Gain or (loss) (Securities / Other)$0 / $0$0 / $0$0 / $0$18,840 / $0$5,962 / $0$68,588 / $0
Net income/loss from fundraising events$5,500$500$0$4,424$-101$-112
Gross income from fundraising events$5,500$500$0$4,424$1,419$1,388
Less: direct expenses$0$0$0$0$1,520$1,500
Net income/loss from gaming activities$0$0$0$0$0$0
Net income/loss from sales of inventory$0$0$0$0$0$0
Miscellaneous Revenue$0$0$0$500$2,672$394
900000$0$0$0$2,672$394
All other revenue$0$0$0$0$0
Statement of Functional Expenses
200820092010201120122013
Total functional expenses$488,463$35,277$174,512$26,703$306,216$563,276
Grants and other assistance to domestic organizations and domestic governments$0$0$0$0$0
Grants and other assistance to domestic individuals$0$0$0$0$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals$0$0$0$0$0
Benefits paid to or for members$447,806$0$129,588$270,314$522,859
Compensation of current officers, directors, trustees, and key employees$2,000$1,000$4,000$6,050$6,050$6,250
Compensation not included above, to disqualified persons$3,000$4,000$1,000$0$0
Other salaries and wages$0$0$0$0$0$250
Pension plan accruals and contributions$0$0$0$0$0
Other employee benefits$0$0$0$0$0
Payroll taxes$0$0$0$0$0$0
Fees for services (non-employees)
Management$0$0$0$0$0
Legal$0$0$0$0$0
Accounting$0$0$8,775$8,280$7,602
Lobbying$0$0$0$0$0
Professional fundraising services$0$0$0$0$0$0
Investment management fees$0$0$26,019$13,140$13,287
Other$0$0$0$0$0
Advertising and promotion$0$0$0$0$197
Office expenses$0$0$0$229$42
Information technology$0$0$0$0$0
Royalties$0$0$0$0$0
Occupancy$0$0$0$0$0
Travel$0$0$0$0$0
Payments of travel or entertainment expenses for any federal, state, or local public officials$0$0$0$0$0
Conferences, conventions, and meetings$0$697$2,197$1,728$2,174
Interest$0$0$0$0$0
Payments to affiliates$0$0$0$0$0
Depreciation, depletion, and amortization$0$0$0$0$0
Insurance$0$0$0$708$354
Other expenses$24,059$21,727$1,500$1,734$3,934
Other expenses$10,285$5,840$1,433$1,412$2,569
Other expenses$1,000$1,013$0$1,036$1,600
Other expenses$313$1,000$0$885$1,500
Other expenses$0$0$0$700$658
Balance Sheet
200820092010201120122013
Total assets$2,856,332$3,043,885$3,138,145$3,185,042$3,467,690$3,663,082
Cash - non-interest-bearing$589,523$115,296$23,053$7,629$6,587
Savings and temporary cash investments$0$0$0$0$0
Pledges and grants receivable, net$0$0$0$3,000$3,000
Accounts receivable, net$0$0$3,000$0$0
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees$0$0$0$0$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations$0$0$0$0$0
Notes and loans receivable, net$0$0$0$0$0
Inventories for sale or use$0$0$0$0$0
Prepaid expenses and deferred charges$0$0$0$0$0
Land, buildings, and equipment: cost or other basis$0$0$0$0$0
Investments - publicly traded securities$124,705$109,634$105,222$3,457,061$3,653,495
Investments - other securities$2,136,104$2,812,955$3,006,870$0$0
Investments - program-related$0$0$0$0$0
Intangible assets$0$0$0$0$0
Other assets$6,000$6,000$0$0$0
Total liabilities$53,627$0$7,749$0$23,742$30,118
Accounts payable and accrued expenses$0$0$7,749$23,742$30,118
Grants payable$0$0$0$0$0
Deferred revenue$0$0$0$0$0
Tax-exempt bond liabilities$0$0$0$0$0$0
Escrow or custodial account liability$0$0$0$0$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons$0$0$0$0$0
Secured mortgages and notes payable to unrelated third parties$0$0$0$0$0$0
Unsecured notes and loans payable to unrelated third parties$0$0$0$0$0$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)$53,627$0$0$0$0
Total net assets or fund balances$2,802,705$3,043,885$3,130,396$3,185,042$3,443,948$3,632,964
Unrestricted net assets$2,802,705$3,043,885$23,053$34,221$36,564
Temporarily restricted net assets$0$0$3,107,343$3,409,727$3,596,400
Permanently restricted net assets$0$0$0$0$0
Capital stock or trust principal, or current funds$0$0$0$0$0
Paid-in or capital surplus, or land, building, or equipment fund$0$0$0$0$0
Retained earnings, endowment, accumulated income, or other funds$0$0$0$0$0$0
Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi)
Number of organizations supported0
Sum of amounts of support$0
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (for 2009 - 2013)
2009 - 2013 Total
Public Support$889,895
Subtotal Support$889,895
Gifts, grants, contributions, and membership fees received$889,895
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) that exceeds 2% of the total support$0
Total Support$1,350,198
Public Support$889,895
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$460,303
Net income from unrelated business activities, whether or not the business is regularly carried on$0
Other income. Do not include gain or loss from the sale of capital assets$0
Gross receipts from related activities, etc.$14,731
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1Fountain Firefighters Relief AssnPo Box 118, Fountain, MN 55935MN2011-05$878,139
2Anoka-Champlin Fire Department Relief Association Inc275 Harrison St, Anoka, MN 55303-2999MN2012-11$483,045
3Friends Of East Whiteland Fire And Ambulance CompanyPO BOX 2146, Exton, PA 19341PA2009-04$482,984
4North Mankato Firemens Relief AssociationPO BOX 2055, North Mankato, MN 56002-2055MN2012-11$427,168
5Soup Ladies24306 Roberts Dr, Black Diamond, WA 98010WA2012-08$199,917
6Irmo Fire Foundation Inc6017 St Andrews Road, Columbia, SC 29212SC2010-03$187,617
7Chisholm Trail 100 ClubPO BOX 332, Burleson, TX 76097-0332TX2010-08$180,645
8Swiss Benevolent Society Of Phila142 Commonwealth Dr, Newtown, PA 18940-2316PA1949-06$158,994
9Columbia Police Foundation1 Justice Square, Columbia, SC 29201-3165SC2012-03$125,140
10Somers Exempt Volunteer Firemens Benevolent Association IncPO BOX 235, Lincolndale, NY 10540-0235NY2010-10$121,168
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14Flying Point Foundation For Autism25 Farmstead Lane, Watermill, NY 11976NY2009-09$100,526
15San Francisco Police Foundation465 California St Fl 5, San Francisco, CA 94104-1814CA2012-07$92,562
16Recovery Along The River Foundation Inc50 Neptune Blvd Box 256, Neptune, NJ 07753-4849NJ2013-11$86,218
17Bakersfield Firefighters Legislative Action Group555 Capitol Mall Ste 1425, Sacramento, CA 95814-4602CA2014-02$43,895
18Carlton Fire Relief Assoc100 4th Street North Po Box 336, Carlton, MN 55718MN2013-11$38,151
19Spring Grove Firmans Relief Assn118 1st Ave Nw, Spring Grove, MN 55974MN2013-11$0
20St Cloud Police Benefit Assn101 11 Ave North, Saint Cloud, MN 56303MN2012-06$0
Number of organizations performing similar types of work
Arkansas1
Arizona1
California8
Colorado3
Florida7
Iowa2
Illinois2
Kansas1
Louisiana3
Massachusetts4
Michigan3
Minnesota6
Mississippi1
Montana2
North Carolina3
North Dakota1
New Hampshire2
New Jersey7
New York11
Ohio3
Oregon2
Pennsylvania7
South Carolina3
Texas7
Virginia4
Washington4
Wisconsin2
Total100

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