Kilkenny Firemen's Relief Association

Nonprofit profile at a glance

EIN
416038157
IRS 990 coverage
2010–2025
Forms available
Form 990 2025, Form 990-EZ 2016
Location
Kilkenny, MN, USA
Phone
5078386346
Rating
64
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$199,278
Expenses
$26,838
Assets
$1,284,510
Liabilities
$1,882

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

Leadership & pay

6 people listed

Executive titles in this filing

  • MARK HEWITT (PRESIDENT)
  • BRADY HILLER (VICE PRESIDENT)

Highest reported compensation

  • PAT JUDD (TREASURER): $850 total reported compensation
  • TAMMY HOLICKY (SECRETARY): $400 total reported compensation
  • MARK HEWITT (PRESIDENT): $350 total reported compensation

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

Overview

Mission

To provide retirement benefits to retired volunteer firefighters.

What it reported doing in 2025

Project contribution, equipment, uniforms, meetings, training, dues and other expenditures made for the benefit of the city of kilkenny fire department and firefighters. There were 21 active, 2 inactive firefighters during 2025. Grants given to the city of kilkenny for fire department and benefit of all citizens are included in mn lawful gambling expenditures were $86,000 for 2025.

Operating model

Revenue model
Investment-supported. 73% of the money available for current operations came from recurring investment income.
Distribution model
Cannot be determined from the filing. The program-spending lines do not add up, so the filing cannot show reliably whether the nonprofit works directly or through others.

The verdict

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

Rating breakdown

  • Financial Efficiency: 32
  • Transparency & Controls: 94
  • Accountability: 68
  • Sustainability: 85
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 12.5%; rating input score 13
  • Program expense ratio: 72.9%; rating input score 73
  • 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: 100%; rating input score 100; 81st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 2 of 9 controls in place; rating input score 22
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 86.5%; rating input score 98; 98th percentile among comparable filings
  • Total-asset coverage ratio: 47.86; rating input score 99; 99th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 49; 49th percentile among comparable filings
  • Officer compensation ratio: 6%; rating input score 30; 30th percentile among comparable filings

Growth

  • Program expense growth: 10.6% per year; rating input score 100; 69th percentile among comparable filings
  • Revenue growth: 10.4% per year; rating input score 100; 70th percentile among comparable filings
  • Asset growth: 10.7% per year; rating input score 100; 65th percentile among comparable filings

Details

  • Where the money goes: 12.5% of revenue deployed · 72.9% of spending went to programs
  • Governance: 6 of 6 board members independent · 2 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $20K in reported program spending
  • Leadership: top reported pay $850 · 6 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 10 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 6 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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 13/100.
  • High — Accountability: Governance controls: 6 of 8 not reported.
  • Moderate — Sustainability: Officer compensation ratio scored 30/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 49/100.