Altura Fire Relief Association

Nonprofit profile at a glance

EIN
416080023
IRS 990 coverage
2010–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Altura, MN, USA
Phone
5074295353
Rating
51
Verdict
MIXED
Rating confidence
Moderate
Sector
Search and Rescue Squads

Reported finances

Revenue
$25,969
Expenses
$5,226
Assets
$436,413
Liabilities
$135,699

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • LANDON KREIDERMACHER (PRESIDENT)
  • DON SKAPPEL (VICE PRESIDENT)

Highest reported compensation

  • ADAM GUDMUNDSON (GAMBLING MANAGER): $21,300 total reported compensation
  • DON SKAPPEL (VICE PRESIDENT): $1,429 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The association provides fire rescue and relief in altura and the surrounding area on a 24/7 basis. There are 25 active members. Fundraising for the association is mainly through a lawful gambling fund.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
No current program activity. The filing reports no program spending for the current year.

The verdict

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 0
  • Transparency & Controls: 83
  • Accountability: 86
  • Sustainability: 75
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 24th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 79.9%; rating input score 96; 96th percentile among comparable filings
  • Total-asset coverage ratio: 83.51; rating input score 94; 94th percentile among comparable filings
  • Liabilities to assets ratio: 0.31; rating input score 13; 13th percentile among comparable filings
  • Officer compensation ratio: 434.9%; rating input score 2; 2nd percentile among comparable filings

Growth

  • Program expense growth: 3.4% per year; rating input score 100; 61st percentile among comparable filings
  • Revenue growth: 6.4% per year; rating input score 100; 81st percentile among comparable filings
  • Asset growth: 9.6% per year; rating input score 100; 79th percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 7 of 7 board members independent · 6 of 9 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $21K · 7 people listed
  • Consistency: 15 of 16 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • Review — Accountability: Governance controls: 3 of 9 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 2/100.
  • High — Sustainability: Liabilities to assets ratio scored 13/100.