Detroit Lakes Fire Relief Association

Nonprofit profile at a glance

EIN
416028063
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Detroit Lakes, MN, USA
Phone
2188460373
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$683,505
Expenses
$75,990
Assets
$3,386,893
Liabilities
$0

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

Leadership & pay

6 people listed

Executive titles in this filing

  • John Weidemann (President)
  • Austin Peterson (Vice President)

Highest reported compensation

  • Mason Pender (Treasurer): $350 total reported compensation
  • John Weidemann (President): $200 total reported compensation
  • Mike Frentress (Secretary): $150 total reported compensation

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

Overview

Mission

To provide retirement benefits to volunteer firefighters.

What it reported doing in 2024

The Association is the sponsor of a defined benefit pension plan available to active and retired Detriot Lakes firefighters.

Operating model

Revenue model
Grant-funded. 64% of the money available for current operations came from government grants.
Distribution model
Member-benefit provider. The nonprofit used 90% of its reported program spending for member benefits.

The verdict

SUPPORTED - 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 voting board members are independent.

Rating breakdown

  • Financial Efficiency: 50
  • Transparency & Controls: 92
  • Accountability: 52
  • Sustainability: 93
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 37.5%; rating input score 37
  • Program expense ratio: 86.8%; rating input score 87
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 50%; rating input score 50; 11th percentile among comparable filings
  • Governance controls: 5 of 9 controls in place; rating input score 56
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 88.9%; rating input score 99; 99th percentile among comparable filings
  • Total-asset coverage ratio: 44.57; rating input score 99; 99th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 0.9%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: -9.9% per year; rating input score 0; 5th percentile among comparable filings
  • Revenue growth: 4.7% per year; rating input score 100; 41st percentile among comparable filings
  • Asset growth: 4.4% per year; rating input score 100; 36th percentile among comparable filings

Details

  • Where the money goes: 37.5% of revenue deployed · 86.8% of spending went to programs
  • Governance: 3 of 6 board members independent · 5 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $66K in reported program spending
  • Leadership: top reported pay $350 · 6 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 37/100.
  • Review — Accountability: Independent voting board scored 50/100.
  • Review — Accountability: Governance controls: 4 of 9 not reported.
  • High — Growth: Program expense growth scored 0/100.