Menahga Fire Department Relief Asso

Nonprofit profile at a glance

EIN
411477416
IRS 990 coverage
2021–2025
Forms available
Form 990 2025, Form 990-EZ 2015, Form 990-N 2021
Location
Menahga, MN, USA
Rating
63
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$48,032
Expenses
$10,770
Assets
$827,444
Liabilities
$0

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

Leadership & pay

10 people listed

Executive titles in this filing

  • ELI JETTMAN (PRESIDENT)
  • TROY MAYER (VICE PRESIDENT)

People named in this filing

  • ELI JETTMAN (PRESIDENT)
  • TROY MAYER (VICE PRESIDENT)
  • ROBERT WEAVER (TREASURER)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Pension trust fund for the accumulation of resources to be used for retirement, dependency and disability lump sum payments.

What it reported doing in 2025

The association has provided retirement benefits for the volunteer firefighters who have provided service to the city of menahgas fire department for 10 years or more.

Operating model

Revenue model
Grant-funded. 68% of the money available for current operations came from government grants.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

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: 34
  • Transparency & Controls: 90
  • Accountability: 76
  • Sustainability: 87
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 17.7%; rating input score 18
  • Program expense ratio: 73.3%; rating input score 73
  • 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: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 77.6%; rating input score 95; 95th percentile among comparable filings
  • Total-asset coverage ratio: 76.83; rating input score 95; 95th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: -28.8% per year; rating input score 0; 12th percentile among comparable filings
  • Revenue growth: 4.7% per year; rating input score 100; 74th percentile among comparable filings
  • Asset growth: 7.3% per year; rating input score 100; 70th percentile among comparable filings

Details

  • Where the money goes: 17.7% of revenue deployed · 73.3% of spending went to programs
  • Governance: 9 of 9 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $8K in reported program spending
  • Leadership: top reported pay $0 · 10 people listed
  • Consistency: 14 of 14 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 5 filing years from 2021 to 2025
  • Contacts: How to reach this organization
  • 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 18/100.
  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.