Little Falls Fire Relief Association

Nonprofit profile at a glance

EIN
416039963
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Little Falls, MN, USA
Phone
3206165591
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Pension and Retirement Funds

Reported finances

Revenue
$715,298
Expenses
$74,857
Assets
$2,458,763
Liabilities
$0

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

Leadership & pay

9 people listed

Executive titles in this filing

  • KRISTOPHER AMBUEHL (PRESIDENT)
  • THOMAS MCGINNIS (VICE PRESIDENT)

Highest reported compensation

  • KRISTOPHER AMBUEHL (PRESIDENT): $500 total reported compensation
  • ERIC HEGNA (TREASURER): $500 total reported compensation
  • CALEB OCHOA (SECRETARY): $500 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 for firefighters.

Operating model

Revenue model
Grant-funded. 72% of the money available for current operations came from government grants.
Distribution model
Hybrid. The nonprofit split its reported program spending across 54% for direct work, 0% for grants, and 46% for member benefits.

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: 52
  • Transparency & Controls: 92
  • Accountability: 82
  • Sustainability: 92
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 39.5%; rating input score 40
  • Program expense ratio: 89%; rating input score 89
  • 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: 100%; rating input score 100; 64th 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: 89.5%; rating input score 98; 98th percentile among comparable filings
  • Total-asset coverage ratio: 32.85; rating input score 98; 98th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 88; 88th percentile among comparable filings
  • Officer compensation ratio: 3%; rating input score 53; 53rd percentile among comparable filings

Growth

  • Program expense growth: 6.1% per year; rating input score 100; 42nd percentile among comparable filings
  • Revenue growth: 8.2% per year; rating input score 100; 54th percentile among comparable filings
  • Asset growth: 5.1% per year; rating input score 100; 36th percentile among comparable filings

Details

  • Where the money goes: 39.5% of revenue deployed · 89% of spending went to programs
  • Governance: 9 of 9 board members independent · 5 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $67K in reported program spending
  • Leadership: top reported pay $500 · 9 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 6 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 40/100.
  • Review — Accountability: Governance controls: 4 of 9 not reported.
  • Review — Sustainability: Officer compensation ratio scored 53/100.