2024-09-16T10:44:55-04:00 2023-12-31 411539592 CONWAY DEUTH & SCHMIESING PLLP 331 3RD ST SW STE 2 WILLMAR MN 562014440 990 2023-01-01 416037463 CLOQUET AREA FIRE DISTRICT LOCAL FIREFIGHTERS RELIEF ASSN CLOQ 2183932405 508 CLOQUET AVE CLOQUET MN 55720 QUINTEN ANDERSON PRESIDENT 2183932405 2024-07-08 true false MITCHEL A HJELLE CPA P01895926 3202353311 2024-07-08 2023 2024-08-08 14:25:15Z QUINTEN ANDERSON 508 CLOQUET AVE CLOQUET MN 55720 107092 false X N/A X 2014 MN FIRE DEPARTMENT RELIEF ASSOCIATION 6 6 0 14 0 95402 107074 0 3 18 0 95405 107092 0 15509 0 950 0 0 6280 7332 21789 8282 73616 98810 1154747 1465603 1149199 1460306 5548 5297 FIRE DEPARTMENT RELIEF ASSOCIATION false false PROVIDE PENSION BENEFITS TO VESTED FIREFIGHTERS TO EDUCATE THE GENERAL PUBLIC ABOUT FIRE SAFETY AND PREVENTION false false false false false false false false false false false false false true true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false 0 0 false 0 false false false false false false false false X 6 6 false false false false true true true true true false false false true true false false false false false false X NICK SILTANEN 2183932405 508 CLOQUET AVE CLOQUET MN 55720 X QUINTEN ANDERSON PRESIDENT 1.00 X X 0 0 0 JOE DEFOE TRUSTEE 1.00 X 0 0 0 JEREMY JOHNSON VICE PRESIDE 1.00 X X 0 0 0 DAVID PYRLIK TRUSTEE 1.00 X 0 0 0 NICK SILTANEN TREASURER 1.00 X X 0 0 0 ADAM SWANSON SECRETARY 1.00 X X 0 0 0 false false false 107074 107074 18 18 107092 18 950 950 6875 6875 SUPPLIES 253 253 MISCELLANEOUS 204 204 8282 457 7825 0 18865 109775 95457 107074 1040425 1248754 1154747 1465603 4107 7825 1145092 1452481 1149199 1460306 X 5548 5297 5548 5297 1154747 1465603 X 98810 208429 -101 -307389 X false true X true ACCRUED LIABILITY 1452481 1452481 X 315521 208429 208429 107092 107092 8282 8282 8282 SCHEDULE D, PAGE 3, PART X THE ASSOCIATION HAS BEEN CLASSIFIED AS AN OTHER-THAN PRIVATE FOUNDATION AND IS TAX-EXEMPT UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE. THE ASSOCIATION IS SUBJECT TO A TAX ON INCOME FROM ANY UNRELATED BUSINESS. INCOME TAX BENEFITS ARE RECOGNIZED FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, ONLY WHEN IT IS DETERMINED THAT THE INCOME TAX POSITION WILL MORE-LIKELY-THAN-NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE ASSOCIATION HAS ANALYZED TAX POSITIONS TAKEN FOR FILING WITH THE INTERNAL REVENUE SERVICE AND ALL STATE JURISDICTIONS WHERE IT OPERATES. THE ASSOCIATION BELIEVES THAT INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE AFFECT ON THE ASSOCIATION'S FINANCIAL CONDITION, RESULTS OF OPERATIONS OR CASH FLOWS. ACCORDINGLY, THE ASSOCIATION HAS NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AT YEAR END. THE ASSOCIATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE ASSOCIATION BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2020. FORM 990, PAGE 6, PART VI, LINE 6 THE FIRE RELIEF IS ORGANIZED WITH MEMBERS. FORM 990, PAGE 6, PART VI, LINE 7A THE MEMBERS VOTE TO ELECT THE PRESIDENT, VICE PRESIDENT, SECRETARY, TREASURER, AND TWO TRUSTEES. FORM 990, PAGE 6, PART VI, LINE 7B DECISIONS ARE MADE BY THE APPROVAL OF ALL MEMBERS OF THE FIRE RELIEF. FORM 990, PAGE 6, PART VI, LINE 11B NO REVIEW WAS OR WILL BE CONDUCTED. FORM 990, PAGE 6, PART VI, LINE 19 NO DOCUMENTS AVAILABLE TO THE PUBLIC FORM 990, PART XI, LINE 9 INCREASE IN ACCRUED LIABILITY -307,389