2025-10-28T09:35:45-05:00 2024-12-31 411504933 LB CARLSON LLP 605 HIGHWAY 169 SUITE 650 MINNEAPOLIS MN 55441 990 2024-01-01 411400930 ANDOVER FIREFIGHTERS RELIEF ASSOCIATION FIRE 3202493742 13875 CROSSTOWN DR NW ANDOVER MN 55304 ERIC NIERENGARTEN TREASURER 3202493742 2025-10-22 1 0 VICTORIA L HOLINKA P00735616 7635358150 2025-10-22 2024 2025-03-06 01:10:19Z ERIC NIERENGARTEN 13875 CROSSTOWN DR NW ANDOVER MN 55304 812275 0 X N/A X 1984 MN TO INVEST, MONITOR, AND DISTRIBUTE FUNDS THAT PROVIDE BENEFITS FOR VOLUNTEER FIRE FIGHTERS. 6 3 0 44 0 0 259950 395278 0 0 93635 402672 5560 11683 359145 809633 0 0 282879 150714 3250 3250 0 0 0 60675 44574 346804 198538 12341 611095 3915670 4689585 0 650 3915670 4688935 TO MANAGE THE RELIEF ASSOCATION'S PENSION AND BENEFITS, TO ADVANCE FIRE PREVENTION AND EDUCATION, TO SUPPORT CAMARADERIE AMONG FIREFIGHTERS, THEIR FAMILIES AND THE COMMUNITY, AND TO PROVIDE RELIEF TO THOSE IN NEED. 0 0 150714 RETIREMENT, DISABILITY, AND FUNERAL BENEFITS PAID TO ASSOCIATION MEMBERS. THE ORGANIZATION HAS 44 ACTIVE FIREFIGHTERS, 35 RETIRED MEMBERS, AND 18 INACTIVE MEMBERS. DISTRIBUTIONS WERE MADE TO 3 FIREFIGHTERS. 150714 0 0 0 0 0 0 0 0 0 0 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 1 0 0 1 6 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 6 3 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 MN X ERIC NIERENGARTEN 3202493742 13875 CROSSTOWN DR NW ANDOVER MN 55304 ERIC NIERENGARTEN TREASURER 1.00 X X 1600 0 0 BJ MCELRATH SECRETARY 1.00 X X 1000 0 0 WILLIAM SHUTTE PRESIDENT 1.00 X X 650 0 0 LINDSEY WILSON VICE PRESIDENT 1.00 X X 0 0 0 KURT DERUNG TRUSTEE 1.00 X 0 0 0 NEIL GAST TRUSTEE 1.00 X 0 0 0 3250 0 0 0 0 0 0 0 395278 395278 402672 402672 14325 2642 11683 11683 809633 0 0 414355 150714 150714 3250 3250 14030 14030 22798 22798 258 258 84 84 368 368 GIFTS AND DONATIONS 6804 6804 ANNUAL MEETING EXP 232 232 198538 150714 47824 0 89568 30845 10033 65156 3816069 4593584 3915670 4689585 0 650 0 650 X 28909 28445 0 0 3886761 4660490 3915670 4688935 3915670 4689585 611095 162170 0 X X 0 1 X 1 0 0 X 951647 162170 2642 164812 786835 22798 22798 809633 178382 2642 2642 175740 22798 22798 198538 PART X, LINE 2: THE ASSOCIATION IS A TAX EXEMPT ORGANIZATION UNDER INTERNAL REVENUE CODE 501(C)(4). THE ASSOCIATION IS SUBJECT TO A TAX ON INCOME FROM ANY UNRELATED BUSINESS. THE ASSOCIATION IS SUBJECT TO THE RECOGNITION REQUIREMENTS FOR UNCERTAIN INCOME TAX POSITIONS AS REQUIRED BY THE FINANCIAL ACCOUNTING STANDARDS BOARD ACCOUNTING STANDARDS CODIFICATION 740-10. 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 STATE JURISDICTION 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 EFFECT 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 IN PROGRESS FOR ANY OPEN TAX PERIODS. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 2,642. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 2,642. FORM 990, PART VI, SECTION B, LINE 11B UPON COMPLETION OF THE DRAFT TAX RETURN, IT IS REVIEWED IN ITS ENTIRETY BY THE FIRE RELIEF'S TREASURER. AFTER COMMENTS ARE UPDATED ON THE DRAFT RETURN, THE RETURN IS FINALIZED AND FILED. THE AS-FILED FORM 990 IS PRESENTED TO THE BOARD AND DISCUSSED AT THE FIRST BOARD MEETING AFTER FILING. FORM 990, PART VI, SECTION B, LINE 12 PER MINNESOTA STATE STATUTE, EACH MEMBER OF THE GOVERNING BOARD OF A COVERED PENSION PLAN AND THE CHIEF ADMINISTRATIVE OFFICER OF THE PLAN SHALL FILE WITH THE PLAN A STATEMENT OF ECONOMIC INTEREST. THE STATEMENT MUST CONTAIN INFORMATION THAT THE GOVERNING BOARD OF THE PLAN DETERMINES IS NECESSARY TO DISCLOSE A REASONABLY FORESEEABLE POTENTIAL OR ACTUAL CONFLICT OF INTEREST. INFORMATION SUCH AS THE INDIVIDUAL'S PRINCIPAL OCCUPATION, PLACE OF BUSINESS, OWNERSHIP GREATER THAN 10% OF A BUSINESS OR ANY RELATIONSHIP OR FINANCIAL ARRANGEMENT ARE ADDRESSED ON THE FORM. IF A CONFLICT OF INTEREST IS NOTED THE GOVERNING BOARD WILL TAKE ACTION TO ENSURE ALL PROPER STEPS ARE FOLLOWED. THIS STATEMENT MUST BE FILED ANNUALLY. THE CURRENT YEAR STATEMENTS WERE OBTAINED FROM ALL NECESSARY INDIVIDUALS, WERE NOTED TO BE COMPLETED PROPERLY, AND NOTED NO CONFLICT OF INTEREST FOR THE ANDOVER FIREFIGHTER'S RELIEF ASSOCIATION GOVERNING BOARD. FORM 990, PART VI, SECTION C, LINE 19 ALL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C THE BOARD OF TRUSTEES OF THE ASSOCIATION PROVIDES OVERSIGHT OF THE AUDIT, FINANCIAL REPORTS, AND SELECTION OF THE INDEPENDENT AUDITOR. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. FORM 990, PART VI, SECTION A, LINE 1A: SEVERAL MEMBERS OF THE BOARD OF TRUSTEES ARE NONVOTING MEMBERS. MINNESOTA STATE STATUE 424A.04 SUBD. 1 REQUIRES THREE EX OFFICIO MEMBERS IN ADDITION TO THE SIX ELECTED MEMBERS. THE THREE EX OFFICIO MEMBERS INCLUDE THE CHIEF OF THE FIRE DEPARTMENT AND TWO ADDITIONAL OFFICIALS OF THE MUNICIPALITIES SERVED BY THE ASSOCIATION. CITY OF ANDOVER 1685 CROSSTOWN BOULEVARD NW ANDOVER MN 55304 410983248 TO CONTRIBUTE TO THE DEFINED BENEFIT PLAN ACCORDING TO MN STATUTE 69.772 MN 501(C)(1) N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0