Millerville Firemen's Relief Association

Nonprofit profile at a glance

EIN
411597024
IRS 990 coverage
2019–2024
Forms available
Form 990 2024
Location
Brandon, MN, USA
Phone
2182675110
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$50,020
Expenses
$40,061
Assets
$611,646
Liabilities
$0

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

Leadership & pay

6 people listed

Executive titles in this filing

  • DAVID DALLUGE (PRESIDENT)
  • THERESA OLSON (VICE PRESIDENT)

Highest reported compensation

  • ANN POHLMANN (TREASURER): $3,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To pay its members in case of sickness, disability or death, and retirmenet for active service firefighters. The organization is a mn non-profit firefighting corporation with 28 active members ruled by mn state statues.

What it reported doing in 2024

The special pension trust fund is used to pay the firefighters in case of sickness, disability, or death, and retirement from active service and the expenses to maintain this fund.

Operating model

Revenue model
Grant-funded. 75% of the money available for current operations came from government grants.
Distribution model
Member-benefit provider. The nonprofit used 88% of its reported program spending for member benefits.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 90
  • Accountability: 68
  • Sustainability: 66
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 80.4%; rating input score 80
  • Program expense ratio: 100%; rating input score 100
  • 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: 88.9%; rating input score 89; 27th percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 19.9%; rating input score 73; 73rd percentile among comparable filings
  • Total-asset coverage ratio: 15.27; rating input score 73; 73rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 7.5%; rating input score 17; 17th percentile among comparable filings

Growth

  • Program expense growth: 0.1% per year; rating input score 100; 51st percentile among comparable filings
  • Revenue growth: -15.5% per year; rating input score 0; 24th percentile among comparable filings
  • Asset growth: 1.2% per year; rating input score 100; 48th percentile among comparable filings

Details

  • Where the money goes: 80.4% of revenue deployed · 100% of spending went to programs
  • Governance: 8 of 9 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $40K in reported program spending
  • Leadership: top reported pay $3K · 6 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 5 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Accountability: Governance controls: 5 of 8 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 17/100.