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HomeMy WebLinkAbout[09] 2012 Preliminary Budget/LevyCrrY OF ST. 3WE111H MEETING DATE: September 15, 2011 Council Agenda Item 9 AGENDA ITEM: 2012 Preliminary Budget /Levy SUBMITTED BY: Administration /Finance BOARD /COMMISSION /COMMITTEE RECOMMENDATION: The EDA and Fire Board met to recommend their respective 2012 budgets. PREVIOUS COUNCIL ACTION: City Council met three times in the past two months to review the preliminary 2012 budget. The workshops included discussions for the general operating budget and the 5 -year capital improvement plans. BACKGROUND INFORMATION: City Council requested a listing of dues and memberships the City belongs to and those memberships the City opted to discontinue in the past due to budget constraints. Staff prepared a summary of the membership requests with the requested funding amounts. The list is split by the membership the City has continued and the memberships discontinued. According to MN Statutes each taxing authority adopts a proposed budget for payable 2012 and certifies its proposed property tax levy for payable 2012 to the county auditor on or before September 15tH Once the preliminary budget is certified, the Council has the ability to modify the budget provided the total budget is not increased. The preliminary budget establishes the maximum levy that could be certified for collection in 2012. Once the budget is certified, the City should be receiving additional information from the County on the actual impact of the proposed budget. The changes to the Market Value Credit require some software programming that should be completed before the final budget needs to be adopted. The project impact included with the following information is the best estimate that is available at this time. The laws regarding the budget process have changed over the past years and the Cities are no longer required to conduct a public hearing; however, Cities with a population over 500 must announce the time and place of the council meeting at which the budget and levy will be discussed and what meeting the final levy and budget will be determined. The public must be allowed to speak at the levy discussion meeting and the meeting must be held after 6:00pm. Staff is requesting the City Council establish the hearing and public discussion on the final budget be set for December 1st, 2011 at 7:00 PM BUDGET /FISCAL IMPACT: $2,440,925 general fund budget $1,360,570 operating levy $502,920 debt levy 9:1 ATTACHMENTS: Request for Council Action .............................. ............................... 9:1 -2 Resolution 2011 -020 ........................................ ............................... 9:3 -4 2012 Preliminary Levy w /out Park Terrace .. ............................... 9:5 2012 Preliminary Levy with Park Terrace ..... ............................... 9:6 2012 Proposed General Fund Revenue ........ ............................... 9:7 -8 2012 Proposed General Fund Expenditure .. ............................... 9:9 Dues and Joint Power Listing .......................... ............................... 9:10 REQUESTED COUNCIL ACTION: Authorize the Mayor and Administrator to execute Resolution 2011- 020, adopting the proposed 2011 Tax Levy, collectible in 2012 and establish the final budget hearing for December 1, 2011 at 7:00 PM at the St. Joseph City Hall. 9:2 Resolution 2011 -020 Adopting the Proposed 2011 Tax Levy, Collectible in 2012 BE IT RESOLVED by the City Council of the City of St. Joseph, Stearns County, Minnesota, that the following sums of money be levied for the current year, collectible in 2012 upon the taxable property in the City of St. Joseph for the following purposes: General Fund Levies General Fund Tax Levy $ 1,273,570.00 General Fund Tax Levy - EDA 87,000.00 Bond Indebtedness 2005 Bond Improvements $ 645K Public Project Crossover Refunding 94,000.00 $ 1.655M GO Improvement Bond 16.000.00 110,000.00 2006 Bond Improvements $ 2.375M GO Improvement Bond 56,000.00 2007 Bond Improvements $ 980K GO Refunding Bond 8,500.00 2008 Bond Improvements $ 290K GO Certificate of Indebtedness 67,000.00 2009 Bond Improvements $ 2.555M GO Improvement Bond 74,000.00 $ 495K GO Capital Improvement Refunding 66.800.00 140,800.00 2010 Bond Improvements $ 150K GO Certificate of Indebtedness 34,500.00 $ 1.845 GO Crossover Refunding Bond 11,000.00 45,500.00 2011 Bond Improvements $ 445K GO Refunding 31,320.00 $ 400K GO Certificate of Indebtedness 20,800.00 $ 200K Capital Improvement Bond 23,000.00 75.120.00 Total 2012 Levy $ 1,863,490.00 BE IT FURTHER RESOLVED that these levies will support the general fund budget in the amount of $ 2,440,925 for the year 2012; and The City Council will conduct a public hearing allowing for discussion of the levy and budget on December 1, 2011 at 7:00 at the St. Joseph City Hall, 25 College Avenue North, St. Joseph MN 56374. Adopted by the Council this 15th day of September 2011. ATTEST Judy Weyrens, Administrator Rick Schultz, Mayor 9:3 THIS PAGE INTENTIONALLY LEFT BLANK 9:4 City of St. Joseph, Minnesota 2012 Net Tax Capacity Preliminary Levy presented September 15, 2011 Estimated Net Tax Capacity No levy limits for 2012 3,679,317 3,550,541 2011 2012 -1.61% est. a 3.5%,,1, (per Stearns County) Estimated Tax Impact of the Proposed 2012 Budget Levy % change 11 to 12 4.55% mill rate chg 4.043% Levy $ change 11 to 12 $ 81,160 36.5% city tax of total tax bill for 2011 MVHC allocation Adopted 2011 Preliminary 2012 Impact Analysis Levy 2011 Tax. Levy Impact General Fund Levy 1,212,695 32.960% _ 1,223,570 34.462% Coborn's Abatement 50,000 1.359% 50,000 1.408 % Special Levy - PERA 38,835 1.055% - 0.000% EDA Levy - 0.000% 87,000 2.450% Bond 2003 32,500 0.883% - 0.000% Bond 2005 111,000 3.017% 110,000 3.098% Bond 2006 61,000 1.658% 56,000 1.577% Bond 2007 28,500 0.775% 8,500 0.239% Bond 2008 67,000 1.821% 67,000 1.887% Bond 2009 137,800 3.745% 140,800 3.966% Bond 2010 43,000 1.169% 45,500 1.281% Bond 2011 - 0.000% 75,120 2.116% Without Park Terrace 1,782,330 6,902.99 1,863,490 7,479.07 Increase in taxes 48.442% 8 %0 52.485% Levy % change 11 to 12 4.55% mill rate chg 4.043% Levy $ change 11 to 12 $ 81,160 36.5% city tax of total tax bill for 2011 MVHC allocation Net Tax Estimated Impact Analysis 2011 NTC 2011 Tax. Capacity Impact 100,000 Homestead 1000 484.42 718 376.84 Increase in taxes MVHC 280.00 -22% (107.58) 150,000 Homestead 1500 726.63 1,263 662.88 Increase in taxes MVHC 237.40 -9% (63.75) 200,000 Homestead 2000 968.84 1,808 948.92 Increase in taxes MVHC 180.00 -2 %0 (19.92) 250,000 Homestead 2500 1,211.05 2,353 1,234.96 Increase in taxes MVHC 147.40 2% 23.91 250,000 Business 4,250 2,058.79 4,250 2,230.60 Increase in taxes 8% 171.81 500,000 Business 9,250 4,480.89 9,250 4,854.83 Increase in taxes 8% 373.95 750,000 Business 14,250 6,902.99 14,250 7,479.07 Increase in taxes 8 %0 576.08 1,000,000 Business 19,250 9,325.09 19,250 10,103.30 Increase in taxes 8% 778.22 $1 M 20 Unit Apt. 12,500 6,055.25 12,500 6,560.58 Increase in taxes 8% 505.33 Mill rate change by 1% $ 36,000 9:5 City of St. Joseph, Minnesota 2012 Net Tax Capacity Preliminary Levy presented September 15, 2011 Estimated Net Tax Capacity No levy limits for 2012 3,679,317 3,550,541 2011 2012 -1.61% est. a 3.5 %,. (per Stearns County) Estimated Tax Impact of the Proposed 2012 Budget General Fund Levy Coborn's Abatement Special Levy - PERA EDA Levy Adopted 2011 Levy 1,212,695 32.960% 50,000 1.359% 38,835 1.055% - 0.000% Preliminary 2012 Levy 1,223,570 34.462% 50,000 1.408% 0.000% 87,000 2.450% Bond 2003 32,500 0.883% - Bond 2005 111,000 3.017% 110,000 Bond 2006 61,000 1.658% 56,000 Bond 2007 28,500 0.775% 8,500 Bond 2008 67,000 1.821% 67,000 Bond 2009 137,800 3.745% 140,800 Bond 2010 43,000 1.169% 45,500 Bond 2011 - 0.000% 125,120 With Park Terrace 1,782,330 10,374.39 1,913,490 48.442% 1,049.30 Levy % change 11 to 12 7.36% Levy $ change 11 to 12 $ 131,160 36.5% city tax of total tax bill for 2011 MVHC allocation Impact Analysis 2011 NTC 2011 Tax I 100,000 Homestead 1000 484.42 Increase in taxes MVHC 280.00 150,000 Homestead 1500 726.63 Increase in taxes MVHC 237.40 200,000 Homestead 2000 968.84 Increase in taxes MVHC 180.00 250,000 Homestead 2500 1,211.05 Increase in taxes MVHC 147.40 0.000% 3.098% 1.577% 0.239% 1.887% 3.966% 1.281% 3.524% 53.893% mill rate chg 5.451% Net Tax Estimated Capacity I Impact 718 386.95 -20% (97.47) 1,263 680.67 -6% (45.96) 1,808 974.38 1 % 5.54 2,353 1,268.10 5% 57.05 250,000 Business 4,250 2,058.79 4,250 2,290.45 Increase in taxes 11% 231.66 500,000 Business 9,250 4,480.89 9,250 4,985.09 Increase in taxes 11% 504.21 750,000 Business 14,250 6,902.99 14,250 7,679.74 Increase in taxes 11% 776.76 1,000,000 Business 19,250 9,325.09 19,250 10,374.39 Increase in taxes 11% 1,049.30 $1 M 20 Unit Apt. 12,500 6,055.25 12,500 6,736.61 Increase in taxes 11% 681.36 Mill rate change by 1% $ 36,000 9:6 CITY OF ST JOSEPH 2012 Proposed General Revenue Budget Preliminary as of September 15, 2011 2011 2011 2012 SOURCE SOURCE Descr 2009 Amt 2010 Amt YTD Amt Budget Budget FUND 101 General 31010 Current Ad Valorem Taxes $1,093,336.87 $1,148,666.86 $621,228.90 $1,262,695.00 $1,273,570.00 31012 Special Levy- City St. Joe $10,868.60 $40,786.22 $19,112.66 $38,835.00 $0.00 31320 State Sales Tax $401.91 $236.89 4177.88 $0.00 $0.00 31820 Gas Franchise $27,326.93 $27,259.13 $15,654.94 $32,000.00 $32,500.00 31830 Electric Franchise $45,712.51 $48,925.28 $26,018.50 $49,000.00 $50,000.00 32111 Beer $656.64 $650.00 $0.00 $600.00 $450.00 32112 Liquor $17,460.00 $16,684.94 $13,32500 $16,520.00 $19,760.00 32113 Outdoor Liquor Permit $1,800.00 $2,750.00 $1,400.00 $2,500.00 $2,500.00 32114 Gambling Permits $110.00 $60.00 $60.00 $150.00 $100.00 32170 Amusement/Hunting Permit $1,200.00 $840.00 $0.00 $1,200.00 $840.00 32182 Excavation Permit $350.00 $200.00 $250.00 $200.00 $200.00 32184 Cigarette License $408.34 $525.00 $0.00 $500.00 $525.00 32186 Cable Franchise Fee $24,330.40 $26,340.86 $13,731.54 $25,000.00 $27,000.00 32210 Building Permits $139,646.14 $32,532.07 $36,970.77 $50,000.00 $40,000.00 32261 Rental Housing Registratio $21,156.50 $21,978.10 $15,739.00 $19,000.00 $19,000.00 33160 Federal Grants - Other $0.00 $4,289.00 $0.00 $0.00 $0.00 33400 State Grants and Aids $0.00 $0.00 $0.00 $0.00 $965.00 33401 Local Government Aid $777,183.00 $645,151.00 $322,575.50 $807,470.00 $645,150.00 33404 Market Value Credit $83,994.33 $31,130.45 $0.00 $0.00 $0.00 33409 PERA Rate Increase Aid $1,541.00 $1,541.00 $770.50 $1,540.00 $1,540.00 34103 Zoning and Subdivision Fe $1,170.00 $900.00 $400.00 $1,250.00 $1,000.00 34104 Land Use Deposit Fee $1,298.80 $10,000.00 $3,000.00 $4,000.00 $4,000.00 34105 Sale of Maps and Publicati $116.05 $92.05 $56.50 $75.00 $75.00 34107 Assessments Search $3,675.00 $2,375.00 $1,585.00 $2,500.00 $2,500.00 34111 Special Hearing $4,960.00 $6,850.00 $3,200.00 $4,500.00 $4,500.00 34118 Administration Reimb $9,860.94 $10,119.27 $0.00 $11,600.00 $11,350.00 36100 Special Assessments $4,735.47 $20,349.32 $529.24 $2,000.00 $2,000.00 36210 Interest Earnings $24,425.14 $15,129.20 $11,678.51 $7,500.00 $13,000.00 36213 Interest Charges - $488.70 $126.36 $345.19 $150.00 $100.00 36215 Co-op Dividend - LMCIT $9,241.24 $11,388.79 $0.00 $8,000.00 $6,000.00 36221 Water Tower Antenna Leas $3,276.47 $3,278.64 $2,216.40 $3,500.00 $3,325.00 36222 Land Rental $16,500.00 $0.00 $0.00 $2,400.00 $0.00 36225 Advertising $0.00 $0.00 $0.00 $0.00 $7,000.00 36230 Contributions - General $500.00 $0.00 $0.00 $0.00 $0.00 36260 Surplus Property $0.00 $0.00 $0.00 $0.00 $0.00 36300 Reimbursement $4,986.80 $2,942.51 $633.69 $150.00 $150.00 32240 Animal License $3,270.00 $3,110.00 $3,035.00 $3,000.00 $3,150.00 33160 Federal Grants - Other $9,461.66 $7,221.53 $4,803.05 $3,000.00 $5,000.00 33416 Police Training Reim $3,567.72 $2,867.96 $3,029.81 $3,500.00 $3,500.00 33422 State Police Aid $54,009.00 $51,292.00 $1,000.00 $45,000.00 $50,000.00 33500 Other Governmental Unit $0.00 $0.00 $10,280.00 $10,000.00 $10,000.00 34950 Kennel Fees $712.00 $237.00 $509.00 $500.00 $500.00 35101 County Fines $29,774.92 $23,479.41 $16,135.80 $30,000.00 $30,000.00 35102 Policy Fines $34,620.50 $50,731.00 $21,565.01 $35,000.00 $35,000.00 35105 Accident Report Fee $674.30 $823.50 $813.50 $1,000.00 $1,000.00 35106 Seized Property $3,66110 $0.00 $8,205.00 $500.00 $500.00 36230 Contributions - General $0.00 $0.00 $100.00 $0.00 $0.00 36300 Reimbursement $3,450.00 $7,575.00 $3,050.00 $3,000.00 $3,500.00 33421 State Municipal Funds Aid $6,180.00 $6,180.00 $22,908.05 $6,200.00 $6,200.00 33430 Other Grants/Aids $240.00 $0.00 $0.00 $0.00 $0.00 33611 County Grants - Road Main $7,745.22 $7,745.22 $0.00 $7,750.00 $7,750.00 36230 Contributions - General $0.00 $0.00 $1,500.00 $0.00 $1,500.00 36300 Reimbursement $21,151.63 $26,424.05 $1,076.00 $750.00 $19,450.00 36233 Contributions - Holiday Light $3,000.00 $1,000.00 $1,000.00 $0.00 $1,000.00 34782 Winter Recreation Donation $0.00 $0.00 $0.00 $0.00 $0.00 31320 State Sales Tax $7.61 -$0.07 $37.70 $0.00 $0.00 34407 Weed Cutting $5,023.27 $621.73 $1,000.00 $1,000.00 $1,000.00 34780 Park Fees $4,600.00 $5,300.00 $5,370.00 $4,500.00 $4,750.00 9:7 CITY OF ST JOSEPH 2012 Proposed General Revenue Budget Preliminary as of September 15, 2011 FUND 101 General $2,751,612.06 $2,355,690.64 $1,217,072.09 $2,524,385.00 $2,353,700.00 FUND 150 Economic Development 31010 Current Ad Valorem Taxes $0.00 $0.00 2011 2011 2012 SOURCE SOURCE Descr 2009 Amt 2010 Amt YTD Amt Budget Budget 36236 Contributions - Parks $869.07 $912.52 $1,175.21 $600.00 $800.00 36300 Reimbursement $0.00 $0.00 $175.00 $0.00 $0.00 36231 Contribution - Health Ins Di $0.00 $328.85 $0.00 $0.00 $0.00 36260 Surplus Property $0.00 $0.00 $0.00 $250.00 $0.00 39201 Transfers from Other Fund $227,851.68 $25,741.00 $0.00 $14,000.00 $0.00 FUND 101 General $2,751,612.06 $2,355,690.64 $1,217,072.09 $2,524,385.00 $2,353,700.00 FUND 150 Economic Development 31010 Current Ad Valorem Taxes $0.00 $0.00 $0,00 $0.00 $87 000 00 34150 TIF /MIF Deposit $7,500.00 $0.00 $0.00 $0.00 $0.00 34200 DEED Housing Reimburse $0.00 $0.00 $16,368.57 $0.00 $0.00 36210 Interest Earnings $719.98 $116.04 $149.37 $150.00 $225.00 39201 Transfers from Other Fund $28,820.60 $51,136.79 $28,000.00 $83,840.00 $0.00 FUND 150 Economic Development $37,040.58 $51,252.83 $44,517.94 $83,990.00 $87,225.00 $2,788,652.64 $2,406,943.47 $1,261,590.03 $2,608,375.00 $2,440,925.00 9:8 kA DEPART DEPART Descr FUND 101 General 1 41110 Council 1 41120 Legislative Committees I 41130 Ordinance & Proceedings 1 41310 Mayor 1 41410 Elections 1 41430 General Adminstration 1 41530 Finance 1 41540 Audit Service 1 41550 Assessing 1 41610 City Attorney 1 41910 Planning and toning 1 41941 General Government 1 41942 City Offices 1 41943 FacilRes and Planning 1 41950 Cable Access 1 42120 Crime Control & Investigation 1 42140 Police Training 1 42151 Communication Service 1 42152 Automotive Services 1 42401 Building Inspec. Admistration 1 42500 Emergency Management 1 42610 Signal Lights CSAH 75 1 42700 Animal Control 1 42860 Ordinance /Easement Enforce 1 43120 Street Maintanence 1 43125 Ice & Snow Removal I 43131 Engineering Fee 1 43160 Street Lighting 1 43220 Street Cleaning 1 45123 Skate Park and Ice Rink 1 45201 Maintenance Shop 1 45202 Park Areas 1 49200 Community Support 1 49300 Other Financing Uses 1 49305 Fire Protection FUND 101 General CITY OF ST JOSEPH 2012 Proposed General Expenditure Budget Preliminary as of September 15, 2011 2011 2011 2012 2009 And 2010 Amt YTD Amt Adopted Budget $39,348.51 $4,129.19 $2,656.44 $9,603.53 $295.51 $202,404.65 $118,238.75 $23,920.00 $18,570.79 $11,750.65 $2,535.93 $18,363.89 $27,876.46 $0.00 $12,702.27 $799,594.14 $4,775.79 $10,874.47 $50,039.00 $113,904.52 $2,412.09 $885.99 $848.13 $0.00 $230,355.75 $72,411.42 $42,637.51 $50,320.73 $16,008.31 $3,008.95 $19,230.79 $192,592.74 $4,336.68 $28,505.00 $86,138.12 $2,221,276.70 $40,708.76 $22,907.66 $48,750.00 $5,307.62 $1,596.66 $8,980.00 $2,203.66 $1,982.90 $3,000.00 $9,415.63 $6,370.06 $14,110.00 $10,213.45 $0.00 $3,000.00 $205,402.57 $144,896.69 $227,230.00 $102,950.43 $72,214.16 $107,060.00 $24,780.00 $25,000.00 $25,900.00 $18,849.35 $19,285.00 $19,000.00 $28,456.87 $11,865.38 $20,000.00 $4,668.40 $1,554.11 $2,450.00 $22,379.76 $15,500.78 $31,380.00 $28,854.03 $17,660.38 $26,525.00 $60.00 $0.00 $0.00 $16,429.43 $8,382.09 $8,355.00 $780,948.73 $543,206.22 $819,660.00 $4,339.65 $2,587.95 $10,000.00 $11,799.54 $6,955.25 $18,700.00 $53,647.98 $31,885.08 $68,675.00 $99,544.01 $46,243.62 $82,550.00 $3,195.02 $451.75 $5,800.00 $1,781.68 $1,138.13 $800.00 $1,871.83 $788.36 $1,150.00 $0.00 $0.00 $300.00 $217,782.08 $138,897.10 $255,430.00 $86,885.96 $56,685.54 $76,285.00 $51,891.64 $21,899.18 $37,000.00 $45,249.82 $26,370.81 $42,500.00 $12,188.10 $7,573.93 $26,010.00 $5,062.68 $1,940.47 $4,280.00 $18,484.20 $14,993.78 $25,200.00 $192,875.92 $154,098.80 $208,200.00 $4,400.00 $6,500.00 $14,220.00 $198,326.79 $28,000.00 $188,965.00 $91,818.92 $69,807.06 $92,920.00 $2,402,774.51 $1,509,238.90 $2,524,385.00 $48,615.00 $11,565.00 $2,700.00 $13,970.00 $3,000.00 $211,870.00 $112,430.00 $25,000.00 $19,500.00 $20,000.00 $2,300.00 $22,455.00 $26,665.00 $0.00 $11,320.00 $604,215.00 $10,200.00 $12,015.00 $71,870.00 $90,000.00 $5,800.00 $2,000.00 $1,150.00 $0.00 $265,035.00 $98,445.00 $37,000.00 $47,500.00 $18,005.00 $3,745.00 $21,990.00 $222,815.00 $12,515.00 $0.00 $96,010.00 $2,353,700.00 FUND 150 Economic Development 1 46500 Economic Development Auth $52,829.00 $49,717.57 $37,632.58 $83,990.00 $87,225.00 FUND 150 Economic Development $52,829.00 $49,717.57 $37,632.58 $83,990.00 $87,225.00 $2,274,105.70 $2,452,492.08 $1,546,871.48 $2,608,375.00 $2,440,925.00 9:9 City of St. Joseph Memberships / Joint Powers Agreements Memberships NOT Funded through Bu Proposed 2012 Amounts Budgeted Budgeted Memberships - Council 2011 2012 Council - NOT Funded St. Cloud APO 101 - 41110 -433 5,723 5,837 St. Cloud Chamber Initiative Foundation 101 - 49200 -430 1,500 1,500 LMC Mayor's Assn League of MN Cities 101 - 41110 -433 5,622 5,626 Coalition of Greater MN Cities RSVP 101- 49200 -430 4,600 4,800 Central MN Transportation Alliance Stearns Municipal League 101- 41110 -433 Woived - Greater St. Cloud 17,445 17,763 Joint Powers Agreements Joint Powers NOT funded Gang Strike Task Force 101 - 42120 -300 4,052 4,400 St. Cloud Area Human Rights Office 101- 41120 -433 3,450 4,080 Resource Training and Solutions 101/601/602/603 /651 144 144 Tri -Cap 101 - 49200 -433 800 Tri Cap - 8,446 8,624 Memberships - Administration St. Joseph Chamber 101- 41430 -433 100 100 MN Gov't Finance Officer's Assn 101 - 41530 -433 60 60 160 160 Memberships - Public Works Public Works NOT Funded CM Water Education Alliance 651 -49900 -308 1,570 1,570 MN Municipal Utilities 601 - 49440 -433 385 385 MN Wastewater Operators Assn MN Rural Water Assn 601/602- 49490 -433 210 210 One Call Concept 601/602- 49490 -433 100 100 Rural Water Drug/Alcohol Consortium 601 /602 /ST /PK 232 232 American Waterworks Assn 601 - 49440 -433 173 173 2,670 2,670 Memberships - Police Dept Police NOT Funded MN Chiefs of Police Assn 101 - 42120 -433 230 230 International Police Chief Assn MN Crime Prevention Assn 101 -42120 -433 45 45 Stearns County Chief's Assn 101- 42120 -433 50 50 Assn of MN Emergency Managers 101 - 42500 -433 100 100 425 425 Memberships -Fire Dept MN Smoke -Eater 105 - 42240 -433 20 20 Central MN Fire Aid Assn 105- 42240 -433 50 50 MN State Fire Chiefs Assn 105- 42240 -433 305 305 Lake Region Firefighters Assn 105- 42240 -433 40 40 MN State Fire Dept Assn 105- 42240 -433 220 220 MN Fire Service Certification Board 105- 42240 -433 100 100 MN Chapter IAAI 105- 42240 -433 50 50 785 785 9:10