2024-11-15T18:36:47-05:00 2023-12-31 411539592 CONWAY DEUTH & SCHMIESING PLLP 331 3RD ST SW STE 2 WILLMAR MN 562014440 990 2023-01-01 416036562 COKATO FIREFIGHTERS RELIEF ASSOCIATION COKA 3202865505 250 JOHNSON AVE NW COKATO MN 55321 BRANDON JOHNSON PRESIDENT 3202865505 2024-11-14 true true MITCHEL A HJELLE CPA P01895926 3202353311 2024-11-14 2023 2024-10-15 13:58:12Z BRANDON JOHNSON 250 JOHNSON AVE NW COKATO MN 55321 4275032 false X N/A X 1938 MN TO PROVIDE RETIREMENT, DISABILITY AND DEATH BENEFITS TO VOLUNTEER FIREFIGHTER MEMBERS OF THE COKATO FIRE DEPARTMENT. 8 8 5 30 22949 17877 55316 56209 0 9208 18603 39759 53350 104283 128162 0 505 1893 1893 0 0 14867 8572 16760 10970 87523 117192 809339 978072 11173 2717 798166 975355 TO PROVIDE RETIREMENT, DISABILITY AND DEATH BENEFITS TO VOLUNTEER FIREFIGHTER MEMBERS OF THE COKATO FIRE DEPARTMENT. false false 505 MANAGED THE ASSOCIATION'S INVESTMENTS HELD TO PROVIDE BENEFITS TO VOLUNTEER FIREFIGHTER MEMBERS. 10465 CONDUCTED FUNDRAISING EVENTS WITH THE NET PROCEEDS DONATED TO THE CITY OF COKATO FOR THE PURCHASE OF FIRE FIGHTING EQUIPMENT, SPONSORED FIRE PREVENTION PROGRAMS, PROMOTED FIRE SAFETY AND HELD SPECIAL EVENTS FOR MEMBERS OF THE FIRE DEPARTMENT AND THEIR FAMILIES. 10970 false false false false false false false false false true false false false false true true false false false false false false false true true false false false false false false false false false false false false false false false false false false false false true 0 0 false 5 true true true false false false false false false false X 8 8 false false false false true true true true true false false false true true true false false false false false MEGAN GUSTAFSON 3202865505 PO BOX 1030 COKATO MN 55321 JANELL MARTINSON GAMING MANAG X 14237 0 0 JEREMY ASFELD TREASURER X X 0 0 0 MARK DAHLMAN TRUSTEE X 0 0 0 MEGAN GUSTAFSON VICE PRESIDE X X 0 0 0 BRANDON JOHNSON PRESIDENT X X 0 0 0 DARRIN KOIVISTO SECRETARY X X 0 0 0 JASON MILLER TRUSTEE X 0 0 0 14237 false false false 44463 11746 56209 18603 18603 39657 9256 30401 30401 4160563 4137614 22949 22949 128162 22949 49004 505 505 1893 1893 4639 4639 CLOTHING 3171 3171 DUES 640 640 SUPPLIES 63 63 OTHER 59 59 10970 10970 0 0 46693 247837 179281 186523 90393 49787 2037 2037 492972 493925 809339 978072 11173 2717 11173 2717 X 764023 918086 34143 57269 798166 975355 809339 978072 117192 65419 -8645 3223 X false true X true 2037 2037 X 184936 65419 65419 119517 8645 8645 128162 2325 2325 8645 8645 10970 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)(4) 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 ASSOCIATIONS 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. false 4160563 3572459 90161 474994 false false 4160563 3572459 90161 474994 4137614 22949 MN true false true false 1.00000 JANELL MARTINSON 510 JOHNSON AVE SW COKATO MN 55321 false JANELL MARTINSON 14237 MONITOR GAMES, INVENTORY; PREPARE REPORT X true 107250 SCHEDULE G, PAGE 3, PART III, LINE 17B MINNESOTA 107,250 FORM 990, PAGE 6, PART VI, LINE 6 THE ASSOCIATION IS ORGANIZED AS A NON-PROFIT CORPORATION WITH MEMBERS. ANY ACTIVE MEMBER OF THE COKATO FIRE DEPARTMENT SHALL BE ELIGIBLE TO APPLY FOR MEMBERSHIP IN THIS ASSOCIATION. THERE ARE TYPICALLY 24 ACTIVE MEMBERS OF THE ASSOCIATION. THE PRESIDENT, SECRETARY AND TREASURER ARE PAID NOMINAL SALARIES. THE MEMBERS PARTICPATE BY ATTENDING MONTHLY ASSOCIATION MEETING AND VOTING ON BUSINESS BROUGHT BEFORE THE MEETING. FORM 990, PAGE 6, PART VI, LINE 7A THE OFFICERS AND TRUSTEES ARE ELECTED AT THE ANNUAL MEETING OF THE ASSOCIATION. ALL MEMBERS OF THE ASSOCIATION HAVE AN EQUAL VOTE. FORM 990, PAGE 6, PART VI, LINE 7B ALL TRANSACTIONS OF BUSINESS DURING A MEETING REQUIRE A MAJORITY VOTE TO PASS. ALL MEMBERS OF THE ASSOCIATION HAVE AN EQUAL VOTE. FORM 990, PAGE 6, PART VI, LINE 11B THE TREASURER AND PRESIDENT REVIEW THE FORM 990 PRIOR TO SIGNING THE RETURN. THE FORM 990 IS AVAILABLE FOR THE ASSOCIATION MEMBERS TO REVIEW AT THE NEXT MONTHLY MEETING. FORM 990, PAGE 6, PART VI, LINE 12C A STATEMENT OF ECONOMIC INTEREST IS COMPLETED ANNUALLY BY EACH BOARD MEMBER AND THE CHIEF ADMINSITRATIVE OFFICER OF THE ASSOCIATION. A CERTIFIED LISTING OF INDIVIDUALS WHO FILED A STATEMENT OF ECONOMIC INTEREST FORM IS SUBMITTED TO THE CAMPAIGN FINANCE AND PUBLIC DISCLOSURE BOARD OF THE STATE OF MINNESOTA BY JANUARY 15TH OF EACH YEAR. FORM 990, PAGE 6, PART VI, LINE 19 NO DOCUMENTS AVAILABLE TO THE PUBLIC