New Jersey State Firemens Assoc-Scotch Plains Township

Nonprofit profile at a glance

EIN
237081851
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Westfield, NJ, USA
Phone
2012070718
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$191,921
Expenses
$168,661
Assets
$1,947,238
Liabilities
$0

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

Leadership & pay

17 people listed

Executive titles in this filing

  • Dennis Hercel (President)
  • Ryan Edwish (Vice President)

Highest reported compensation

  • David Mullen (Secretary): $4,250 total reported compensation
  • Rick Briamonte (Treasurer): $4,250 total reported compensation
  • Dennis Hercel (President): $1,750 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Assist firefighters and their families in times of need.

What it reported doing in 2025

Assessments retained by State Association are used to pay burial benefits, operate Firemens Home in Booton, NJ, and provide special financial and health care assistance to firefighters and their families.

Operating model

Revenue model
Earned-program. 61% of the money available for current operations came from fees and other program revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 73% for direct work, and 27% for member benefits.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 62
  • Transparency & Controls: 90
  • Accountability: 82
  • Sustainability: 67
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 59.6%; rating input score 60
  • Program expense ratio: 85.2%; rating input score 85
  • 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: 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: 5 of 9 controls in place; rating input score 56
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 12.1%; rating input score 60; 60th percentile among comparable filings
  • Total-asset coverage ratio: 11.55; rating input score 91; 91st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 14.2%; rating input score 23; 23rd percentile among comparable filings

Growth

  • Program expense growth: 21.8% per year; rating input score 100; 85th percentile among comparable filings
  • Revenue growth: 5.5% per year; rating input score 100; 50th percentile among comparable filings
  • Asset growth: 4% per year; rating input score 100; 39th percentile among comparable filings

Details

  • Where the money goes: 59.6% of revenue deployed · 85.2% of spending went to programs
  • Governance: 6 of 6 board members independent · 5 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $144K in reported program spending
  • Leadership: top reported pay $4K · 17 people listed
  • Consistency: 13 of 13 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 15 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • 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: 4 of 9 not reported.
  • High — Sustainability: Officer compensation ratio scored 23/100.