Miller Place Volunteer Exempt Benevolent Assoc

Nonprofit profile at a glance

EIN
311577542
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Miller Place, NY, USA
Rating
58
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$498,384
Expenses
$55,233
Assets
$1,474,482
Liabilities
$0

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

Leadership & pay

5 people listed

Executive titles in this filing

  • JOHN DIFFLEY (PRESIDENT)
  • JAMES HAY (VICE PRESIDENT)

People named in this filing

  • CAROL HAWAT (TREASURER)
  • JOE MCCRAIN (SECRETARY)
  • BRIAN DILLON (FINANCIAL SECRETARY)

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

To provide aid and assistance to disabled and indigent firemen and to support the welfare of the volunteer fire service in the local community

What it reported doing in 2025

The organization receives a proportionate share of state fire insurance premium tax imposed under state insurance law. See note on other revenues. This revenue is known as 2% money and is used to aid disabled and indigent firemen and to support the welfare of the local volunteer fire and rescue service. The money is collected, retained and disbursed in accordance with the organizations by-laws. Disbursements were made to volunteers in financial need during the year and to the miller place volunteer fire department to support that organizations exempt purpose of providing volunteer fire and rescue services to the local community.

Operating model

Revenue model
Other-operating. 64% of the money available for current operations came from other operating revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 58% for direct work, and 42% for member benefits.

The verdict

MIXED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 64
  • Transparency & Controls: 64
  • Accountability: 30
  • Sustainability: 92
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 64.5%; rating input score 65
  • Program expense ratio: 82.9%; rating input score 83
  • 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: Scored; rating input score 0
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 8th percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: 88.9%; rating input score 99; 99th percentile among comparable filings
  • Total-asset coverage ratio: 26.7; rating input score 97; 97th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: -1.3% per year; rating input score 0; 24th percentile among comparable filings
  • Revenue growth: 9.3% per year; rating input score 100; 67th percentile among comparable filings
  • Asset growth: 4.9% per year; rating input score 100; 43rd percentile among comparable filings

Details

  • Where the money goes: 64.5% of revenue deployed · 82.9% of spending went to programs
  • Governance: 0 of 5 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $46K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 15 of 15 current checks pass
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • 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 — Accountability: Independent voting board scored 0/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.