Firemens Benevolent Association of the City of Long Beach

Nonprofit profile at a glance

EIN
237394228
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Long Beach, NY, USA
Phone
5164318109
Rating
59
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$508,199
Expenses
$218,555
Assets
$4,143,413
Liabilities
$5,000

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

Leadership & pay

10 people listed

Executive titles in this filing

  • MICHAEL KERR (President)

People named in this filing

  • SIDNEY LANGSTEIN (Treasurer)
  • WILLIAM NOTHOLT (Secretary)
  • ROBERT DEL PRETE (Trustee)

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

Provide association members and volunter firefighters of the city of long beach volunteer fire dept., and their families with medical, death and hardship benefits.

What it reported doing in 2024

Provide association members and volunter firefighters of the city of long beach volunteer fire dept., and their families with optical medical benefits benefits.

Operating model

Revenue model
Donor-supported. 71% of the money available for current operations came from contributions and gifts.
Distribution model
Member-benefit provider. The nonprofit used 100% of its reported program spending for member benefits.

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 voting board members are independent.

Rating breakdown

  • Financial Efficiency: 54
  • Transparency & Controls: 90
  • Accountability: 12
  • Sustainability: 91
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 51.2%; rating input score 51
  • Program expense ratio: 78.2%; rating input score 78
  • 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 5th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • 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: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 57%; rating input score 94; 94th percentile among comparable filings
  • Total-asset coverage ratio: 18.96; rating input score 96; 96th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 79; 79th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: -2.7% per year; rating input score 0; 11th percentile among comparable filings
  • Revenue growth: 8.1% per year; rating input score 100; 59th percentile among comparable filings
  • Asset growth: 4.1% per year; rating input score 100; 34th percentile among comparable filings

Details

  • Where the money goes: 51.2% of revenue deployed · 78.2% of spending went to programs
  • Governance: 0 of 10 board members independent · 2 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $171K in reported program spending
  • Leadership: top reported pay $0 · 10 people listed
  • Consistency: 18 of 18 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 5 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 10 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.

  • Review — Financial Efficiency: Mission deployment rate scored 51/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.