Gaylord Fire Dept Relief Assn in Gaylord, Minnesota (MN)

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Gaylord Fire Dept Relief Assn
Employer Identification Number (EIN)411647336
Name of OrganizationGaylord Fire Dept Relief Assn
AddressPO BOX 871, Gaylord, MN 55334-0871
SubsectionCharitable Organization, Educational Organization
Ruling Date07/2012
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 Period12/2013
Assets$500,000 to $999,999
Income$500,000 to $999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$628,183
Amount of Income$689,971
Form 990 Revenue Amount$91,519
National Taxonomy of Exempt Entities (NTEE)Public Safety, Disaster Preparedness and Relief: Single Organization Support


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Amount of income in 2013: $689,971 (it was $646,251 in 2012)
Gaylord Fire Dept Relief Assn: 

 $689,971
Other organizations performing similar types of work: 

 $44,786

Assets in 2013: $628,183 (it was $547,369 in 2012)
Gaylord Fire Dept Relief Assn: 

 $628,183
Other organizations performing similar types of work: 

 $86,516

Expenses in 2013: $10,322
Gaylord Fire Dept Relief Assn: 

 $10,322
Other organizations performing similar types of work: 

 $24,635

Income to expenses ratio in 2013: 66.8
Gaylord Fire Dept Relief Assn: 

 66.8
Other organizations performing similar types of work: 

 1.6

Grants share in income in 2013: 54.6%
Gaylord Fire Dept Relief Assn: 

 54.6%
Other organizations performing similar types of work: 

 61.1%

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?YesYes
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)?NoNo
Did the organization obtain separate, independent audited financial statements for the tax year?NoNo
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?YesYes
Did the organization report more than $15,000 of gross income from gaming activities?YesYes
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?YesYes
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 109610010
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?NoNoYesYesYes
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 return00222
Did the organization file all required federal employment tax returns?NoNoYesYesYes
Did the organization have unrelated business gross income of $1,000 or more during the year?YesYesYesYesYes
Has it filed a Form 990-T for this year?YesYesYesYesYesYes
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?NoNoNoNoNoNo
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?NoNoNoNoNo
Did the organization notify the donor of the value of the goods or services provided?NoNoNoNoNo
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
Gross receipts for public use of club facilities $0$0$0$0$0
Gross income from members or shareholders$0$0$0$0$0
Gross income from other sources$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$2,100$2,100
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$62,688$71,624$67,738$65,697$91,519
Contributions, Gifts, Grants and Other Similar Amounts$38,218$68,686$65,456$43,131$49,999
Program Service Revenue$0$0$0$0$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$6,635$2,771$0$20,212$38,418
Income from investment of tax-exempt bond proceeds$0$310$-482$0$0
Royalties$0$0$0$0$0
Net rental income$0$0$0$0$0
Net gain/loss from sales of assets other than inventory$0$0$0$0$0
Net income/loss from fundraising events$3,572$16,093$167$355$5,772$3,344
Gross income from fundraising events$22,065$5,654$14,312$11,358$11,764
Less: direct expenses$5,972$5,487$13,957$5,586$8,420
Net income/loss from gaming activities$1,742$-310$2,409$-3,418$-242
Gross income from gaming activities$0$550,800$470,864$590,702$571,550$589,790
Less: direct expenses$549,058$471,174$588,293$574,968$590,032
Net income/loss from sales of inventory$0$0$0$0$0
Miscellaneous Revenue$0$0$0$0$0
Statement of Functional Expenses
200820092010201120122013
Total functional expenses$21,587$60,469$45,973$34,769$10,322
Grants and other assistance to domestic organizations and domestic governments$0$0$20,868$21,915$24,400
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$8,976$52,300$28,000$12,858$0
Compensation of current officers, directors, trustees, and key employees$2,100$2,100$2,100$2,100$2,100
Compensation not included above, to disqualified persons$0$0$0$0$0
Other salaries and wages$0$0$0$0$0
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
Fees for services (non-employees)
Management$0$0$0$0$0
Legal$0$0$0$0$0
Accounting$3,500$110$3,625$10,650$3,695
Lobbying$0$0$0$0$0
Professional fundraising services$0$0$0$0$0
Investment management fees$0$0$0$0$0
Other$0$0$0$0$0
Advertising and promotion$5,720$2,251$1,404$0$0
Office expenses$640$730$0$24$4
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$0$1,484$1,531$1,658
Interest$0$0$0$0$0
Payments to affiliates$0$0$0$0$0
Depreciation, depletion, and amortization$0$0$0$0$0
Insurance$400$400$0$0$0
Other expenses$251$2,078$8,774$6,991$2,297
Other expenses$0$500$400$400$400
Other expenses$0$0$186$215$168
Other expenses$0$0$-20,868$-21,915$-24,400
Balance Sheet
200820092010201120122013
Total assets$418,267$472,899$495,135$515,721$547,369$628,183
Cash - non-interest-bearing$0$0$4,324$3,418$3,318
Savings and temporary cash investments$279,484$276,312$319,650$352,614$368,598
Pledges and grants receivable, net$816$15,377$0$0$0
Accounts receivable, net$0$0$35,260$16,643$163
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$1,077$1,277$833$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$0$0$0$0$0
Investments - other securities$191,522$202,169$155,654$174,694$256,104
Investments - program-related$0$0$0$0$0
Intangible assets$0$0$0$0$0
Other assets$0$0$0$0$0
Total liabilities$583$964$1,707$528$1,248$865
Accounts payable and accrued expenses$36$0$528$1,248$865
Grants payable$0$0$0$0$0
Deferred revenue$901$1,657$0$0$0
Tax-exempt bond liabilities$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
Unsecured notes and loans payable to unrelated third parties$0$0$0$0$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)$27$50$0$0$0
Total net assets or fund balances$471,935$493,428$515,193$546,121$627,318
Unrestricted net assets$61,939$77,030$85,081$89,831$99,944
Temporarily restricted net assets$409,996$416,398$430,112$456,290$527,374
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
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$304,056
Subtotal Support$304,056
Gifts, grants, contributions, and membership fees received$304,056
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$372,101
Public Support$304,056
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$67,864
Net income from unrelated business activities, whether or not the business is regularly carried on$181
Other income. Do not include gain or loss from the sale of capital assets$0
Gross receipts from related activities, etc.$37,434
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1Los Angeles Fire Department Foundation1875 Century Park E Ste 200, Los Angeles, CA 90067-2503CA2010-05$1,108,721
2Springfield Township Delaware County Firemens Relief Association217 Saxer Ave, Springfield, PA 19064-3143PA2002-03$1,018,134
3St Louis Police Foundation9761 Clayton Rd, Saint Louis, MO 63124-1503MO2007-09$938,277
4Fire Department Relief Association Of Northfield Mn301 5th St W, Northfield, MN 55057-2104MN2012-06$710,085
5New Hyde Park Exempt Volunteer Firemens Association IncPO BOX 266, New Hyde Park, NY 11040-0266NY2010-02$701,475
6Gaylord Fire Dept Relief AssnPO BOX 871, Gaylord, MN 55334-0871MN2012-07$689,971
7Kasota Fire Department Relief AssociationPO BOX 188, Kasota, MN 56050-0188MN2002-04$440,773
8West Bradford Volunteer Firemens Relief AssociationPO BOX 5283, West Chester, PA 19380-0407PA2011-12$351,326
9Hartland Firemens Relief AssociationPO BOX 504, Hartland, MN 56042-0504MN2012-10$343,143
10Westbrook Fireman Relief AssocPO BOX 367, Westbrook, MN 56183-0367MN2013-08$197,734
11Clements Fire Department Relief Assn161 Pine St, Clements, MN 56224-1065MN2002-04$190,524
12Ham Lake Fire Dept Relief Assn15544 Central Ave Ne, Ham Lake, MN 55304-5609MN2014-08$134,604
13Winthrop Firemans Releif AssocPO BOX 407, Winthrop, MN 55396-0407MN2012-06$105,541
14Minnesota City Fire Fighters Relief Association145 Mill St, Minn City, MN 55959-1107MN2003-10$6,607
15Mapleview Fire Fighter Relief Association101 Maple Ave, Mapleview, MN 55912MN2012-06$1,426
16Chokio FirefightersPo Box 216, Chokio, MN 56221MN2009-01$0
17Marietta Firefighters Relief Assoc Inc504 Hwy 40, Marietta, MN 56257MN2002-04$0
18Minnesota Safety And Health Foundation474 Concordia Ave, Saint Paul, MN 55103MN1994-03$0
19Pine City Fire Department Auxiliary16446 Sunset Trl, Pine City, MN 55063-4560MN2005-08$0
20Retired Roseau Firefighters412 Maple Ln, Roseau, MN 56751-2315MN2005-07$0
Number of organizations performing similar types of work
Alabama2
Arkansas3
Arizona4
California17
Colorado8
Connecticut1
Florida14
Georgia3
Hawaii1
Iowa13
Idaho1
Illinois6
Indiana2
Kansas2
Kentucky4
Louisiana3
Massachusetts8
Maryland6
Maine3
Michigan12
Minnesota15
Missouri8
Montana4
North Carolina9
North Dakota1
Nebraska1
New Hampshire9
New Jersey9
New Mexico4
Nevada1
New York11
Ohio13
Oklahoma6
Oregon8
Pennsylvania32
South Carolina2
South Dakota1
Tennessee2
Texas20
Utah1
Virginia8
Vermont3
Washington9
Wisconsin10
West Virginia1
Wyoming1
Total302

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