Nonprofit · EIN 23-7438941
HAM LAKE FIRE DEPT RELIEF ASSN
Tax-exempt (reinstated) · HAM LAKE, MN 55304
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $263,406 | $375,608 | -$112,202 | $2,923,791 | $0 | $2,923,791 |
| December 31, 2024 | 990 | $276,808 | $51,288 | $225,520 | $2,760,839 | $0 | $2,760,839 |
| December 31, 2023 | 990 | $203,781 | $355,704 | -$151,923 | $2,339,171 | $0 | $2,339,171 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $195,156
- of which government grants
- $188,778
- Program service revenue
- $0
- Investment income
- $68,250
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $315,609
- Compensation of officers, directors and key employees
- $1,000
- Other salaries and wages
- $150
- Salaries, compensation and benefits (total)
- $1,150
- Professional fundraising fees
- $0
- Accounting fees
- $23,125
- Program services (functional)
- $317,709
- Management and general (functional)
- $57,899
Balance sheet and other
- Total assets, start of year
- $2,760,839
- Total assets, end of year
- $2,923,791
- Total liabilities, end of year
- $0
- Net assets, end of year
- $2,923,791
- Publicly traded securities
- $2,904,914
- Net assets without donor restrictions
- $15,877
- Net assets with donor restrictions
- $2,907,914
- Gross receipts
- $263,406
- Employees
- 0
- Volunteers
- 41
- Year formed
- 1969
- State of legal domicile
- MN
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PAUL DEMRO | PRESIDENT Trustee or director, Officer | 2 | $300 |
| PATRICK MCGRATH | SECRETARY Trustee or director, Officer | 1 | $300 |
| KYLE PUENT | VICE PRESIDENT Trustee or director, Officer | 1 | $100 |
| JAMES DRIEMAN | TREASURER Trustee or director, Officer | 1 | $100 |
| BILL THORPE | TRUSTEE Trustee or director | 1 | $100 |
| ALEX SHILLO | TRUSTEE Trustee or director | 1 | $100 |
| MICHAEL RACZKOWSKI | FIRE CHIEF, MUNICIPAL TRUSTEE Trustee or director | 1 | $0 |
| AL PARRANTO | MUNICIPAL TRUSTEE Trustee or director | 0 | $0 |
| ANDREA MURFF | CITY FINANCE DIR, MUNICIPAL TRUSTEE Trustee or director | 0 | $0 |
| JEFFREY WUNDERLICH | VICE PRESIDENT (THRU 1/25) Trustee or director | 1 | $0 |
| BRIAN KIRKHAM | MAYOR, MUNICIPAL TRUSTEE (THRU 1/25) Trustee or director | 1 | $0 |
| DENISE WEBSTER | CITY ADMIN, MUNI TRUSTEE (THRU 1/25) Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAMES DRIEMAN | TREASURER Trustee or director, Officer | 1 | $300 |
| PAUL DEMRO | TRUSTEE/PRESIDENT (BEG 02/28/24) Trustee or director, Officer | 2 | $300 |
| PATRICK MCGRATH | SECRETARY Trustee or director, Officer | 1 | $250 |
| JEFFREY WUNDERLICH | VICE PRESIDENT Trustee or director, Officer | 1 | $100 |
| BILL THORPE | TRUSTEE Trustee or director | 1 | $100 |
| JESSE WILKEN | PRESIDENT (THROUGH 02/28/24) Trustee or director, Officer | 3 | $0 |
| ALEX SHILO | TRUSTEE (BEGINNING 01/19/24) Trustee or director | 1 | $0 |
| MICHAEL RACZKOWSKI | FIRE CHIEF, MUNICIPAL TRUSTEE Trustee or director | 1 | $0 |
| BRIAN KIRKHAM | MAYOR, MUNICIPAL TRUSTEE Trustee or director | 0 | $0 |
| DENISE WEBSTER | CITY ADMIN, MUNICIPAL TRUSTEE Trustee or director | 0 | $0 |
990 for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JESSE WILKEN | PRESIDENT Trustee or director, Officer | 3 | $300 |
| JAMES DRIEMAN | TREASURER Trustee or director, Officer | 1 | $300 |
| PATRICK MCGRATH | SECRETARY Trustee or director, Officer | 1 | $250 |
| PAUL DEMRO | TRUSTEE Trustee or director, Officer | 2 | $100 |
| JEFFREY WUNDERLICH | VICE PRESIDENT Trustee or director, Officer | 1 | $100 |
| BILL THORPE | TRUSTEE Trustee or director | 1 | $0 |
| MICHAEL RACZKOWSKI | FIRE CHIEF, MUNICIPAL TRUSTEE Trustee or director | 1 | $0 |
| BRIAN KIRKHAM | MAYOR, MUNICIPAL TRUSTEE Trustee or director | 0 | $0 |
| DENISE WEBSTER | CITY ADMIN, MUNICIPAL TRUSTEE Trustee or director | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 15544 CENTRAL AVE NE, HAM LAKE, MN 55304-5609
- Principal officer (990 for 2025)
- PAUL DEMRO, 15544 CENTRAL AVENUE NE, HAM LAKE, MN 55304
- Signed the 990
- PAUL DEMRO, PRESIDENT
- Phone
- (763) 434-9555
- Return prepared by
- CREATIVE PLANNING TAX LLC
Mission
TO PROVIDE RETIREMENT RELIEF AND OTHER BENEFITS TO MEMBERS AND THEIR DEPENDENTS.
Program accomplishments
- THE HAM LAKE FIRE DEPARTMENT RELIEF ASSOCIATION PROVIDES SERVICE PENSION BENEFITS, DISABILITY BENEFITS AND SURVIVOR BENEFITS TO QUALIFIED MEMBERS OF THE HAM LAKE FIRE DEPARTMENT.DURING THE YEAR, THERE WERE 41 ACTIVE MEMBERS AND 12 INACTIVE MEMBERS WHO ARE DEFERRED.Expenses $317,709
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 23-7438941
- Tax-exempt status
- 501(c)(4): Social welfare organization
- Donations deductible
- No
- Exempt since
- 2014
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Public safety, disaster preparedness and relief (M11)
- Assets (IRS master file)
- $2,923,791
- Income (IRS master file)
- $263,406
Revocation and reinstatement
- Exemption revoked
- May 15, 2010
- Posted by the IRS
- September 8, 2014
- Reinstated
- Effective May 15, 2010
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $263,406 | $375,608 | $2,923,791 | XML |
| 990 | December 2024 | $276,808 | $51,288 | $2,760,839 | XML |
| 990 | December 2023 | $203,781 | $355,704 | $2,339,171 | XML |
| 990 | December 2022 | $181,666 | $49,765 | $2,233,007 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 23-7438941).
Questions about HAM LAKE FIRE DEPT RELIEF ASSN
- What is the EIN of HAM LAKE FIRE DEPT RELIEF ASSN?
- The employer identification number (EIN) of HAM LAKE FIRE DEPT RELIEF ASSN is 23-7438941.
- Is HAM LAKE FIRE DEPT RELIEF ASSN tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2010 and reinstated it effective May 15, 2010.
- Are donations to HAM LAKE FIRE DEPT RELIEF ASSN tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does HAM LAKE FIRE DEPT RELIEF ASSN file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of HAM LAKE FIRE DEPT RELIEF ASSN due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did HAM LAKE FIRE DEPT RELIEF ASSN last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of HAM LAKE FIRE DEPT RELIEF ASSN?
- The 990 for the year ended December 31, 2025 names PAUL DEMRO.
- Who are the officers and directors of HAM LAKE FIRE DEPT RELIEF ASSN?
- The 990 for the year ended December 31, 2025 lists 12 people; 6 received compensation from the organization, the highest $300 (PAUL DEMRO, PRESIDENT).
- How much revenue does HAM LAKE FIRE DEPT RELIEF ASSN have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $263,406, expenses of $375,608 and total assets of $2,923,791 at year end.
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All nonprofits in HAM LAKE · Minnesota · Public safety, disaster preparedness and relief