2025-08-21T10:53:07-05:00 2024-12-31 450310328 BRADY MARTZ & ASSOCIATES PC PO BOX 1297 BISMARCK ND 585021297 990 2024-01-01 450214074 NORTH DAKOTA FIREFIGHTER'S ASSOCIATION NORT 7012222799 1502 GRUMMAN LANE SUITE 2 BISMARCK ND 58504 ALLAN KLEIN SECRETARY/TREASURER 7016623913 2025-08-20 1 1 DARYL HEIZELMAN P00019837 7012231717 2025-08-20 2024 2025-03-06 01:10:19Z ALLAN KLEIN 8124 RED OAK DRIVE BISMARCK ND 58501 1907703 0 X HTTP://NDFA.NET/ X 1975 ND TO PROVIDE SAFETY AND WELFARE OF THE MEMBERS THROUGH UNIFORM AND ESTABLISHED NATIONAL TRAINING STANDARDS. 9 8 6 0 0 0 1883228 1808055 79371 87420 219 243 9776 11985 1972594 1907703 0 0 0 0 360390 439736 0 0 13702 838267 1171588 1198657 1611324 773937 296379 3764812 2045463 1899322 0 1865490 2045463 TO PROVIDE SAFETY AND WELFARE OF THE MEMBERS THROUGH UNIFORM AND ESTABLISHED NATIONAL TRAINING STANDARDS. 0 0 646573 93301 THE ASSOCIATION HELD VARIOUS TRAINING SEMINARS FOR OVER 6,000 MEMBERS, INCLUDING AUTO EXTRACTION, EMERGENCY VEHICLE OPERATIONS AND FIRE SAFETY AND OVER 25 STATE AND REGIONAL FIRE SCHOOLS FOR NEARLY 1,000 MEMBERS TO RECEIVE UPDATED INFORMATION ON FIRE SAFETY, PREVENTION AND SKILLS. 646573 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 97 0 1 6 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 8 0 0 0 0 0 1 1 1 1 0 0 0 1 1 1 0 1 0 1 0 X ALLAN KLEIN 7016672904 8124 RED OAK DRIVE BISMARCK ND 58501 LEE GESSNER PAST PRESIDENT 2.00 X X 0 0 0 PAUL BENSCH PRESIDENT 4.00 X X 500 0 0 SHAWN WELTIKOL 1ST VICE PRESIDENT 2.00 X X 0 0 0 JARED RHODE 2ND VICE PRESIDENT 2.00 X X 0 0 0 ARLO GRIESBACH NW TRUSTEE 3.00 X 0 0 0 DUSTIN HOFER SW TRUSTEE 3.00 X 0 0 0 DAVID LAUTT NE TRUSTEE 3.00 X 0 0 0 JERRY HOLLINGSWORTH SE TRUSTEE 3.00 X 0 0 0 ALLAN KLEIN SECRETARY/TREASURER 15.00 X X 21538 0 0 ROBERT KNUTH TRAINING DIRECTOR 40.00 X 100880 0 0 122918 0 0 1 0 0 0 0 1807696 359 1808055 IFSTA SALES 624100 47855 47855 DUES 624100 36150 36150 REGISTRATIONS 624100 3415 3415 87420 243 243 LEASED SPACE 624100 6045 6045 REIMBURSED EXPENSES 624100 3061 3061 TESTING FEES 624100 2820 2820 59 59 11985 1907703 93301 0 6347 X 122918 112977 9941 231913 106299 125614 41444 41444 17467 8369 6065 3033 25994 25266 728 49553 49553 40998 40998 185366 185366 24975 24975 277643 277643 11385 11385 STATE SCHOOL 142575 142575 TRAINING FROM GRANT 88297 88297 REGIONAL SCHOOLS 84966 84966 CERTIFICATION 53367 53367 212463 162700 49763 1611324 646573 951049 13702 1079086 1045446 227238 21852 8651 2868756 1868739 908729 1000017 1519256 0 3764812 2045463 269333 32350 1597639 0 1899322 0 X 1865490 2045463 1865490 2045463 3764812 2045463 X 296379 -116406 X X 0 1 X 1 0 X 1190851 858984 824639 1883228 1808055 6565757 1190851 858984 824639 1883228 1808055 6565757 6565757 138 24 21 219 243 645 6566402 0.99990 0.99980 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2868756 1868739 1000017 1000017 X 1907703 0 1907703 0 1907703 1611324 0 1611324 0 1611324 PART X, LINE 2: THE ASSOCIATION IS A NOT-FOR-PROFIT CORPORATION AND HAS BEEN RECOGNIZED AS TAX-EXEMPT PURSUANT TO SECTION 501(C)(3) OF THE U.S. INTERNAL REVENUE CODE. THEREFORE, THE ASSOCIATION IS NOT SUBJECT TO INCOME TAX. THE ASSOCIATION'S POLICY IS TO EVALUATE THE LIKELIHOOD THAT ITS UNCERTAIN TAX POSITIONS WILL PREVAIL UPON EXAMINATION BASED ON THE EXTENT TO WHICH THOSE POSITIONS HAVE SUBSTANTIAL SUPPORT WITHIN THE INTERNAL REVENUE CODE AND REGULATIONS, REVENUE RULINGS, COURT DECISIONS, AND OTHER EVIDENCE. IT IS THE OPINION OF MANAGEMENT THAT THE ASSOCIATION HAS NO SIGNIFICANT UNCERTAIN TAX POSITIONS THAT WOULD BE SUBJECT TO CHANGE UPON EXAMINATION. THE FEDERAL INCOME TAX RETURN OF THE ASSOCIATION IS SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER IT HAS BEEN FILED. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS ARE APPOINTED BY THE BOARD AND EXECUTIVE DIRECTOR. FORM 990, PART VI, SECTION A, LINE 7B THE NORTH DAKOTA FIREFIGHTER'S ASSOCIATION MEMBERS MAY VOTE AT THE ANNUAL CONVENTION CONCERNING MOTIONS FROM THE FLOOR OR A RESOLUTION. THERE MUST BE 2/3 OF A MAJORITY VOTE FROM THE MEMBERS FOR APPROVAL OF THE MOTIONS OR RESOLUTIONS. THE EXECUTIVE BOARD THAT IS COMPRISED OF EIGHT MEMBERS THAT REPRESENT THE ASSOCIATION MEMBERS WITH POLICIES AND REGULATIONS. FORM 990, PART VI, SECTION B, LINE 11B REVIEWED BY THE EXECUTIVE DIRECTOR AND ASSIGNED BOARD MEMBER BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C MONITORED BY THE EXECUTIVE DIRECTOR AND THE FULL BOARD ON AN ON-GOING BASIS. THERE ARE SIX EXECUTIVE BOARD MEETINGS DURING THE YEAR. AT THOSE MEETINGS, THE BOARD MEMBERS ARE REMINDED OF THEIR OBLIGATIONS TO THE ASSOCIATION MEMBERS THAT THEY ARE IN COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. FORM 990, PART VI, SECTION B, LINE 15B THE EXECUTIVE DIRECTOR COMPILED DATA THAT WAS REVIEWED CONCERNING WHAT OTHER EMPLOYEES IN SIMILAR POSITIONS WERE RECEIVING FOR COMPENSATION IN POSITIONS RELATED TO THE NDFA OFFICE SATFF. THE FINAL COMPENSATION AMOUNT IS DETERMINED BY THE EXECUTIVE BOARD. FORM 990, PART VI, SECTION C, LINE 19 THE NORTH DAKOTA FIREFIGHTER'S ASSOCIATION (NDFA) POLICY MANUAL, CONSTITUTION AND BYLAWS, NDFA FORMS, FIREFIGHTERS I AND FIREFIGHETERS II STANDARDS POLICY AND THE CERTIFICATION POLICY MANUAL ARE ALL POSTED TO THE NDFA WEBSITE. THE CONFLICT OF INTEREST POLICY IS SIGNED BY EACH EXECUTIVE BOARD MEMBER AND STAFF EMPLOYEE ANNUALLY IN JUNE. ANY OF THIS INFORMATION IS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 24E AUTO EXTRICATION: PROGRAM SERVICE EXPENSES 46,567. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 46,567. DEPARTMENT LEVEL: PROGRAM SERVICE EXPENSES 45,947. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 45,947. TRAINING LIBRARY: PROGRAM SERVICE EXPENSES 29,652. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 29,652. HAZMAT EXP: PROGRAM SERVICE EXPENSES 21,310. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 21,310. ITEMS FOR RESALE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 19,506. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 19,506. TRAINING MATERIAL: PROGRAM SERVICE EXPENSES 19,224. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 19,224. EXECUTIVE BOARD: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 12,528. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 12,528. AUTOMOBILE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 10,286. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 10,286. REPAIRS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 3,361. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,361. MISCELLANEOUS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 2,582. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,582. DUES AND SUBSCRIPTIONS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,500. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,500. FORM 990, PART XI, LINE 9: CHANGE IN ACCOUNTING METHOD -116,406. PART XI, LINE 9 CHANGE IN ACCOUNTING METHOD FROM ACCRUAL TO CASH PART XII, LINE 2C THERE WAS NO CHANGE IN THE OVERSIGHT OF THE AUDIT DURING THE YEAR. THE FULL BOARD OVERSEES THE SELECTION OF THE AUDITOR AND REVIEWS AND APPROVES THE ANNUAL AUDIT.