Dayton Firemen's Relief Association

Nonprofit profile at a glance

EIN
411412982
IRS 990 coverage
2012–2025
Forms available
Form 990 2025
Location
Dayton, MN, USA
Phone
6125782650
Rating
42
Verdict
MIXED
Rating confidence
Moderate
Sector
Pension and Retirement Funds

Reported finances

Revenue
$143,153
Expenses
$28,608
Assets
$841,598
Liabilities
$0

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

Leadership & pay

6 people listed

Executive titles in this filing

  • Mark Franklin (President)
  • Bill Bogle (Vice President)

Highest reported compensation

  • Kirk Maroushek (Treasurer): $6,000 total reported compensation
  • Sharon Bogle (Secretary): $3,000 total reported compensation
  • Mark Franklin (President): $2,250 total reported compensation

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

Overview

Mission

The Association communicates fire awareness to city residents and receives and manages funds that provide retirement and disability benefits to firefighters.

What it reported doing in 2025

To manage the Relief Association's pension and benefits, to advance fire prevention and education, to support camaraderie among firefighters, their families, and the community, and to provide relief to those in need.

Operating model

Revenue model
Grant-funded. 86% of the money available for current operations came from government grants.
Distribution model
Direct operator. The filing allocates 100% 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

MIXED - The filed numbers largely add up and revenue comfortably covers expenses. 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: 4
  • Transparency & Controls: 90
  • Accountability: 33
  • Sustainability: 84
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 2.6%; rating input score 3
  • Program expense ratio: 7%; rating input score 7
  • 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: 33.3%; rating input score 33; 18th percentile among comparable filings
  • Governance controls: 3 of 9 controls in place; rating input score 33
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 80%; rating input score 97; 97th percentile among comparable filings
  • Total-asset coverage ratio: 29.42; rating input score 97; 97th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 39.3%; rating input score 6; 6th percentile among comparable filings

Growth

  • Program expense growth: -5.1% per year; rating input score 0; 16th percentile among comparable filings
  • Revenue growth: 12.4% per year; rating input score 100; 75th percentile among comparable filings
  • Asset growth: 1.7% per year; rating input score 100; 29th percentile among comparable filings

Details

  • Where the money goes: 2.6% of revenue deployed · 7% of spending went to programs
  • Governance: 2 of 6 board members independent · 3 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $2K in reported program spending
  • Leadership: top reported pay $6K · 6 people listed
  • Consistency: 14 of 14 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 14 filing years from 2012 to 2025
  • Contacts: How to reach this organization
  • Money network: 3 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 3/100.
  • High — Financial Efficiency: Program expense ratio scored 7/100.
  • Moderate — Accountability: Independent voting board scored 33/100.
  • Moderate — Accountability: Governance controls: 5 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 6/100.