Brookville Firemens Club

Nonprofit profile at a glance

EIN
237178777
IRS 990 coverage
2019–2025
Forms available
Form 990 2025
Location
Brookville, PA, USA
Phone
8148493740
Rating
84
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$346,711
Expenses
$398,557
Assets
$916,658
Liabilities
$3,754

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • RONALD PEARSALL (PRESIDENT)

Highest reported compensation

  • RONALD PEARSALL (PRESIDENT): $2,300 total reported compensation
  • RICHARD BECK (TREASURER): $1,980 total reported compensation
  • RYAN PEARSALL (SECRETARY): $1,980 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To operate a social club

What it reported doing in 2025

To provide a recreational club for members

Operating model

Revenue model
Other-operating. 81% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 92% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 100
  • Accountability: 63
  • Sustainability: 35
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 1 of 9 controls in place; rating input score 11
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -15%; rating input score 15; 15th percentile among comparable filings
  • Total-asset coverage ratio: 2.3; rating input score 63; 63rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 45; 45th percentile among comparable filings
  • Officer compensation ratio: 1.8%; rating input score 33; 33rd percentile among comparable filings

Growth

  • Program expense growth: 29% per year; rating input score 100; 89th percentile among comparable filings
  • Revenue growth: 3% per year; rating input score 100; 36th percentile among comparable filings
  • Asset growth: -1.4% per year; rating input score 0; 17th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 5 of 5 board members independent · 1 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $399K in reported program spending
  • Leadership: top reported pay $2K · 4 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 7 filing years from 2019 to 2025
  • Contacts: How to reach this organization
  • Money network: 4 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 — Accountability: Governance controls: 7 of 8 not reported.
  • High — Sustainability: Operating margin scored 15/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Officer compensation ratio scored 33/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 45/100.