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Morgan Firemans Relief Association

Not tax-deductible

Morgan, MN501(c)(4) EIN 41-6020828Revenue $138K in FY2025

On file with the IRSPo Box 27, 56266-0027 · Morgan, MNTax-exempt since Apr 1973

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The mission of the fire Relief Association is to administer the defined benefit pension plan established to provide retirement, disability and death benefit payment for the firefighters of the city of Morgan.

501(c)(4) social-welfare organization; gifts are not tax-deductible as charitable contributions.
43¢ of each $1 spent went to programs.
Run by 22 volunteers and 2 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(4)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 6
filings with a surplus
Average surplus $11K a year · 14% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
43%
of spending
Concern: 43% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Cash reserves
40 mo
of spending, in cash
Plus $883K in investments, Pt X · Ln 11–13
Looks good: 40.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$23K
2% of total assets
Looks good: liabilities are 2% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$138K
+118% vs prior year
Spent
$33K
To programs
43%
Net assets
$975K
By yearFY2020–FY2025
Revenue
$138K
FY2025▲ +118%
Tap a bar for its year
Revenue by fiscal year
FY2020$47K
FY2021$104K
FY2022$63K
FY2023$69K
FY2024$63K
FY2025$138K
Expenses
$33K
FY2025▼ -15%
Tap a bar for its year
Expenses by fiscal year
FY2020$103K
FY2021$75K
FY2022$122K
FY2023$43K
FY2024$39K
FY2025$33K
Net assets
$975K
FY2025▲ +20%
Tap a bar for its year
Net assets by fiscal year
FY2020$794K
FY2021$849K
FY2022$642K
FY2023$729K
FY2024$812K
FY2025$975K

From the FY2025 Form 990 · see the original

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Apr 1973.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

43 cents of each dollar spent went to programs.

Program services 43% · $14K Management & general 57% · $19K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

9 people listed on the 990.

Part VII, Section A · reportable compensation
Cade Kaardal
Treasurer
$0Pt VII · Sec A
Mike Freitag
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
Mark Jacobs
Ex-Officio
$0Pt VII · Sec A
$0Pt VII · Sec A
Cory Faulds
Vice-Preside
$0Pt VII · Sec A
Randy Lemcke
President
$0Pt VII · Sec A
$0Pt VII · Sec A
See Morgan Firemans Relief Association executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Provides retirement, disability, and death benefits for city firefighters.

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Provided by the organization

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1 program · $14K · in their own filed words · FY2025
01

The organization receives and manages public money to provide retirement and other benefits to members of the volunteer fire department of morgan, MN

$14Kprogram expense

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$138K
Ln 12
Other incomeLn 4–11$57K
Investment incomeLn 3$44K
Gifts and grantsLn 1h$37K
Money outPt IX
$33K
Ln 25
Programscol B$14K
Managementcol C$19K
Owns and owesPt X
$975K
net assets · Ln 32
Cash and savingsLn 1–2$112K
Total assetsLn 16$997K
LiabilitiesLn 26$23K
PeoplePt VI, VII
9
listed · VII A
PaidVII A0
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$37K
Government grantsLn 1e$36K
Investment incomeLn 3$44K
Other incomeLn 4–11$57K
Gains on assetsLn 7$24K
Total revenueLn 12$138K
Assets in detailPt X, end of year
CashLn 1$112K
Cash and savings togetherLn 1–2$112K
InvestmentsLn 11–13$883K
Total assetsLn 16$997K
LiabilitiesLn 26$23K
Net assetsLn 32$975K
OperationsPt I, VI
EmployeesI 52
VolunteersI 622
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$88K$112K
InvestmentsLn 11–13$725K$883K
Total assetsLn 16$814K$997K
LiabilitiesLn 26$1K$23K
Net assetsLn 32$812K$975K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$1K$1K
Payroll taxesLn 10$77$77
Accounting feesLn 11c$5K$5K
Investment management feesLn 11f$8K$8K
Office expensesLn 13$300$300
Other expenses (24a–d)Ln 24$16K$16K
All other expensesLn 24e$3K$370$2K
Total functional expensesLn 25$33K$14K$19K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $138K$33K$105K$975K 990 PDF
FY2024 $63K$39K$24K$812K 990 PDF
FY2023 $69K$43K$26K$729K 990 PDF
FY2022 $63K$122K−$59K$642K 990 PDF
FY2021 $104K$75K$29K$849K 990 PDF
FY2020 $47K$103K−$56K$794K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $137,854 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $39,323$36,696
I-9 Program service revenue$0
I-10 Investment incomePrior year $10,509$43,703
I-11 Other revenuePrior year $13,486$57,455
I-12 Total revenuePrior year $63,318$137,854
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $1,077$1,077
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $38,167$32,222
I-18 Total expensesPrior year $39,244$33,299
I-19 Revenue less expensesPrior year $24,074$104,555
Part VI · Governance 9 of 9 board members independent, 3 to look at
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $137,854 across 8 lines filed
Lines not itemized here account for $54,443 of total revenue; see the IRS return.
VIII-1b Membership dues$150
VIII-1e Government grants$36,346
VIII-1f All other contributions, gifts and grants$200
VIII-1h Total contributions, gifts and grants$36,696
VIII-3 Investment incomeRelated to mission $19,845$19,845
VIII-7 Net gain or loss on sales of assetsRelated to mission $23,858$23,858
VIII-8 Net income from fundraising events$3,012
VIII-12 Total revenueRelated to mission $43,703 · Unrelated business $46,049 · Excluded from tax $8,394$137,854
Part IX · Statement of functional expenses $33,299 across 7 lines filed
IX-7 Other salaries and wagesPrograms $1,000$1,000
IX-10 Payroll taxesPrograms $77$77
IX-11c Accounting feesPrograms $4,695$4,695
IX-11f Investment management feesPrograms $8,285$8,285
IX-13 Office expensesManagement $300$300
IX-24 Other expenses (24a–d)Management $16,235$16,235
IX-24e All other expensesPrograms $370 · Management $2,337$2,707
IX-25 Total functional expensesPrograms $14,427 · Management $18,872 · Fundraising $0$33,299
Part X · Balance sheet $997,117 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $88,067$111,750
X-4 Accounts receivableStart of year $1,000$1,000
X-8 Inventories for sale or use$1,319
X-11 Publicly traded securitiesStart of year $724,805$883,048
X-16 Total assetsStart of year $813,872$997,117
X-17 Accounts payable and accrued expensesStart of year $1,465$2,584
X-24 Unsecured notes and loans payable$20,000
X-26 Total liabilitiesStart of year $1,465$22,584
X-27 Net assets without donor restrictionsStart of year $37,998$76,931
X-28 Net assets with donor restrictionsStart of year $774,409$897,602
X-32 Total net assets or fund balancesStart of year $812,407$974,533
X-33 Total liabilities and net assetsStart of year $813,872$997,117
Part XI · Reconciliation of net assets $974,533 net assets at year end
XI-1 Total revenue$137,854
XI-2 Total expenses$33,299
XI-3 Revenue less expenses$104,555
XI-4 Net assets at start of year$812,407
XI-5 Net unrealized gains (losses) on investments$57,571
XI-10 Net assets at end of year$974,533

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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