Dilworth Fire Relief Association

Nonprofit profile at a glance

EIN
416077978
IRS 990 coverage
2011–2024
Forms available
Form 990 2024, Form 990-N 2009
Location
Dilworth, MN, USA
Phone
2182872248
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$153,497
Expenses
$117,158
Assets
$1,235,372
Liabilities
$48,328

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

Leadership & pay

9 people listed

Executive titles in this filing

  • LOUIS OCHOA JR (PRESIDENT)

People named in this filing

  • LOUIS OCHOA JR (PRESIDENT)
  • TROY KIND (VICE PRESIDE)
  • STEVE ASTRUP (SECRETARY)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

To provide retirement, death, and disability benefits to volunteer firefighters.

What it reported doing in 2024

Provided financial support from general fund to 9 organizations in the dilworth area.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Member-benefit provider. The nonprofit used 75% of its reported program spending for member benefits.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 64
  • Transparency & Controls: 87
  • Accountability: 30
  • Sustainability: 75
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 70.3%; rating input score 70
  • Program expense ratio: 75.6%; rating input score 76
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 93.8%; rating input score 94; 27th 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: 0%; rating input score 0; 7th percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 23.7%; rating input score 77; 77th percentile among comparable filings
  • Total-asset coverage ratio: 10.54; rating input score 90; 90th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 34; 34th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 0.9% per year; rating input score 100; 34th percentile among comparable filings
  • Revenue growth: 3.1% per year; rating input score 100; 42nd percentile among comparable filings
  • Asset growth: 4.1% per year; rating input score 100; 43rd percentile among comparable filings

Details

  • Where the money goes: 70.3% of revenue deployed · 75.6% of spending went to programs
  • Governance: 0 of 6 board members independent · 5 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $89K in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 14 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: Filed and resolved organization relationships.
  • 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: Independent voting board scored 0/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • Moderate — Sustainability: Liabilities to assets ratio scored 34/100.