New Germany Fire Dept Relief Assn

Nonprofit profile at a glance

EIN
416038910
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
New Germany, MN, USA
Phone
9523532123
Rating
80
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$33,720
Expenses
$33,090
Assets
$83,864
Liabilities
$347

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

Leadership & pay

5 people listed

Executive titles in this filing

  • DUSTY O'BRIEN (PRESIDENT)

Highest reported compensation

  • DANNY MIELKE (TREASURER): $600 total reported compensation
  • COLE MIDTHUN (SECRETARY): $200 total reported compensation

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

Overview

Mission

Firefighters, retired and active, of the city of new germany, are members of the new germany fire department relief assn. The association is the administrator of a single employer pension plan available to firefighters, and operates under the provisions of Minnesota law.

What it reported doing in 2024

The new germany fire department relief association currently has three Minnesota charitable gambling operation sites. Gambling revenues are donated to the city of new germany, other charitable organizations, and scholarships to individuals. $60,616 total program expenditures included in lawful gambling expenditures on form 990.

Operating model

Revenue model
Other-operating. 66% of the money available for current operations came from other operating revenue.
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

STRONG - 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 program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 93
  • Accountability: 79
  • Sustainability: 44
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 95.8%; rating input score 96
  • Program expense ratio: 97.6%; rating input score 98
  • 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: 100%; rating input score 100; 80th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 1.9%; rating input score 58; 58th percentile among comparable filings
  • Total-asset coverage ratio: 2.53; rating input score 38; 38th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 31; 31st percentile among comparable filings
  • Officer compensation ratio: 2.4%; rating input score 19; 19th percentile among comparable filings

Growth

  • Program expense growth: -2.3% per year; rating input score 0; 44th percentile among comparable filings
  • Revenue growth: -0.8% per year; rating input score 0; 57th percentile among comparable filings
  • Asset growth: -6.1% per year; rating input score 0; 19th percentile among comparable filings

Details

  • Where the money goes: 95.8% of revenue deployed · 97.6% of spending went to programs
  • Governance: 5 of 5 board members independent · 4 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $32K in reported program spending
  • Leadership: top reported pay $600 · 5 people listed
  • Consistency: 15 of 15 current checks pass
  • Schedules: 3 filed schedules · includes grants
  • Filing history: 13 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 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.

  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Operating margin scored 58/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 38/100.
  • High — Sustainability: Officer compensation ratio scored 19/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 31/100.