Emily Firemens Relief Association

Nonprofit profile at a glance

EIN
416077985
IRS 990 coverage
2010–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Emily, MN, USA
Phone
2188660194
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Search and Rescue Squads

Reported finances

Revenue
$117,613
Expenses
$80,196
Assets
$485,994
Liabilities
$491,476

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

Leadership & pay

6 people listed

Executive titles in this filing

  • JON CHMIELECKI (PRESIDENT)

Highest reported compensation

  • MICHAEL ARMBRUST (TREASURER): $50 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 pension benefits to volunteer firefighters of the emily fire department

Operating model

Revenue model
Grant-funded. 72% of the money available for current operations came from government grants.
Distribution model
Member-benefit provider. The nonprofit used 78% 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. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 65
  • Transparency & Controls: 92
  • Accountability: 53
  • Sustainability: 68
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 64.1%; rating input score 64
  • Program expense ratio: 87%; rating input score 87
  • 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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 83.3%; rating input score 83; 22nd percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: 31.8%; rating input score 83; 83rd percentile among comparable filings
  • Total-asset coverage ratio: 6.06; rating input score 83; 83rd percentile among comparable filings
  • Liabilities to assets ratio: 1.01; rating input score 5; 5th percentile among comparable filings
  • Officer compensation ratio: 0.1%; rating input score 37; 37th percentile among comparable filings

Growth

  • Program expense growth: -1% per year; rating input score 0; 27th percentile among comparable filings
  • Revenue growth: 10.6% per year; rating input score 100; 74th percentile among comparable filings
  • Asset growth: 8% per year; rating input score 100; 59th percentile among comparable filings

Details

  • Where the money goes: 64.1% of revenue deployed · 87% of spending went to programs
  • Governance: 5 of 6 board members independent · 1 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $70K in reported program spending
  • Leadership: top reported pay $50 · 6 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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: 6 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 5/100.
  • Moderate — Sustainability: Officer compensation ratio scored 37/100.