2026-08-28T20:23:49-05:00 2025-12-31 471019942 CREATIVE PLANNING TAX LLC 100 E PARK AVE STE 300 WATERLOO IA 50703 990 2025-01-01 363415975 ELK RIVER FIRE DEPARTMENT RELIEF ASSOCIATION ELKR 7636351081 415 JACKSON AVENUE ELK RIVER MN 55330 KRISTIN PRESCOTT TREASURER 7636351081 2026-08-28 1 MICHELLE M HEKEL P01440878 3192346885 2026-08-27 2025 JEREMY COLLINS 415 JACKSON AVENUE ELK RIVER MN 55330 548195 0 X WWW.ELKRIVERMN.GOV X 1922 MN TO PROVIDE RETIREMENT BENEFITS TO VOLUNTEER FIREFIGHTERS. 8 8 0 55 0 0 374063 428616 0 0 108999 117505 605 2074 483667 548195 0 2000 0 112378 5096 5096 0 0 0 68107 69816 73203 189290 410464 358905 3929988 4694683 0 8076 3929988 4686607 TO PROVIDE RETIREMENT BENEFITS TO ASSOCIATION MEMBERS. 0 0 114378 2000 RETIREMENT RELIEF AND OTHER BENEFITS TO MEMBERS AND DEPENDENTS. THE ASSOCIATION IS A GOVERNMENTAL ENTITY THAT RECEIVES AND MANAGES PUBLIC MONEY TO PROVIDE RETIREMENT BENEFITS TO INDIVIDUALS PROVIDING THE GOVERNMENTAL SERVICES OF FIREFIGHTING AND EMERGENCY FIRST RESPONSE. DURING THE YEAR, THERE WERE 55 ACTIVE MEMBERS AND 17 INACTIVE MEMBERS WHO ARE DEFERRED. 114378 0 1 0 1 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 0 0 0 1 5 0 1 0 0 0 0 0 0 0 0 0 X 8 8 1 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 X THE ORGANIZATION 7636351081 415 JACKSON AVENUE ELK RIVER MN 55330 JEREMY COLLINS TRUSTEE (THRU 3/2025)/PRESIDENT 1.00 X X 0 0 0 MIKE TIETZ PRESIDENT (THRU 3/2025)/VP 0.25 X X 104 0 0 KRISTIN PRESCOTT TREASURER 5.00 X X 3900 0 0 TRENT COLINS SECRETARY 2.00 X X 780 0 0 MIKE KELLEHER TRUSTEE 0.25 X 0 0 0 JOHN DIETZ CITY MAYOR, EX-OFFICIO TRUSTEE 0.25 X 0 0 0 JOE STREMCHA CITY ADMIN, EX-OFFICIO TRUSTEE 0.25 X 0 0 0 MARK DICKINSON FIRE CHIEF, EX-OFFICIO TRUSTEE 0.25 X 0 0 0 4784 0 0 0 0 0 0 0 20580 408036 428616 117505 117505 MISCELLANEOUS 900099 2074 2074 2074 548195 0 0 119579 2000 2000 112378 112378 4784 4784 312 312 9590 9590 40813 40813 3900 3900 30 30 1010 1010 BANQUETS AND EVENTS 12916 12916 1557 1557 189290 114378 74912 0 3606 18437 67100 41158 0 1000 3859282 4634088 3929988 4694683 0 8076 0 8076 X 2817 9341 3927171 4677266 3929988 4686607 3929988 4694683 358905 397714 0 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 1 0 0 X 905096 397714 397714 507382 40813 40813 548195 148477 0 148477 40813 40813 189290 PART X, LINE 2: THE ASSOCIATION IS RECOGNIZED BY IRS AS QUALIFIED 501(C)4 ORGANIZATION AND IF THEREFORE IS NOT SUBJECT TO ORDINARY INCOME TAX FOR THE YEAR ENDED DECEMBER 31, 2025. THE ASSOCIATION IS REQUIRED TO ASSESS WHETHER ANY UNCERTAIN TAX POSITIONS EXISTS AND IF THERE SHOULD BE RECOGNITION OF A RELATED BENEFIT OR LIABILITY IN THE FINANCIAL STATEMENTS. THE ASSOCIATION HAS DETERMINED THERE ARE NO AMOUNTS TO RECORD AS ASSETS OR LIABILITIES RELATED TO UNCERTAIN TAX POSITIONS. FORM 990, PART VI, SECTION A, LINE 2 JEREMY COLLINS, TRUSTEE AND TRENT COLLINS, SECRETARY - FAMILY RELATIONSHIP FORM 990, PART VI, SECTION A, LINE 6 THE RELIEF ASSOCIATION HAS FOUR CLASSES OF MEMBERSHIP: ACTIVE MEMBERS: ACTIVE MEMBERS ARE THE MEMBERS WHO ARE SERVING ON ACTIVE SERVICE IN THE PERFORMANCE OF FIRE SUPPRESSION DUTIES OR THE SUPERVISION OF FIRE SUPPRESSION DUTIES OF THE ELK RIVER FIRE DEPARTMENT. DEFERRED MEMBERS: DEFERRED MEMBERS ARE THOSE MEMBERS WHO HAVE SERVED AT LEAST FIVE (5) YEARS OF ACTIVE DUTY AS FIREFIGHTERS IN THE ELK RIVER FIRE DEPARTMENT, HAVE SEPARATED FROM SUCH SERVICE AS FIREFIGHTERS,AND HAVE BEEN MEMBERS IN GOOD STANDING OF THE ASSOCIATION AT LEAST FIVE (5) CONSECUTIVE YEARS PRIOR TO SEPARATION FROM SERVICE, OTHER THAN TIME ON SUSPENSION AND APPROVED LEAVES OF ABSENCE. RETIRED MEMBERS: RETIRED MEMBERS ARE THOSE MEMBERS WHO HAVE RECEIVED SERVICE PENSIONS FROM THE ASSOCIATION. INACTIVE MEMBERS: INACTIVE MEMBERS ARE THOSE MEMBERS WHO HAVE SEPARATED FROM SERVICE AS FIRE DEPARTMENT BUT HAVE NOT MET THE MINIMUM YEARS OF SERVICE TO BE VESTED IN THE PLAN. FORM 990, PART VI, SECTION A, LINE 7A A BOARD OF TRUSTEES ADMINISTERS THE RELIEF ASSOCIATION. MEMBERS EACH HAVE ONE VOTE TO ELECT THE TRUSTEES OF THE ASSOCIATION. IN ADDITION, TRUSTEES OR OFFICERS MAY BE REMOVED FOR CAUSE AT A MEETING OF MEMBERSHIP CALLED FOR THAT SPECIFIC PURPOSE BY 2/3 VOTE OF THOSE PRESENT AT THE MEETING. FORM 990, PART VI, SECTION A, LINE 7B THE BOARD OF TRUSTEES MAKES THE OFFICIAL DECISIONS FOR THE ASSOCIATION. THE MEMBERSHIP OF THE ASSOCIATION MUST VOTE TO APPROVE ANY CHANGES TO THE BYLAWS. AMENDMENTS TO CHANGE THE AMOUNT OF BENEFITS OR PENSIONS REQUIRES APPROVAL OF THE CITY COUNCIL OF THE CITY OF ELK RIVER. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES WITH AUTHORITY TO ACT AS THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE ASSOCIATION'S TREASURER. FORM 990, PART VI, SECTION C, LINE 19 THE ASSOCIATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D). FORM 990, PART XII, LINE 1 THE ASSOCIATION USES THE MODIFIED ACCRUAL METHOD OF ACCOUNTING.