Pembroke Permanent Firefighters Association Local 2351
Nonprofit profile at a glance
- EIN
- 237453946
- IRS 990-EZ coverage
- 2022–2025
- Forms available
- Form 990 2023, Form 990-EZ 2025
- Location
- Pembroke, MA, USA
- Phone
- 7812932300
- Rating
- 58
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Single Organization Support
Reported finances
- Revenue
- $108,818
- Expenses
- $92,970
- Assets
- $277,596
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- SHAMUS RICCIARELLI (PRESIDENT)
People named in this filing
- SHAMUS RICCIARELLI (PRESIDENT)
- DAVID BARKOWSKY (VICE-PRESIDE)
- MICHAEL HALL (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-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To support local firefighters and their surrounding community.
What it reported doing in 2025
To support local firefighters and their community.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- Distribution model
- Transfer-based 990-EZ. The 990-EZ reports grants or member benefits, but it does not separate enough spending to show the nonprofit’s full delivery mix.
The verdict
MIXED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and the available information about grant readiness automatic revocation leaves an important question unanswered.
Rating breakdown
- Financial Efficiency: 37
- Transparency & Controls: 82
- Sustainability: 64
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 59.3%; rating input score 59
- Program expense ratio: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 14.6%; rating input score 64; 64th percentile among comparable filings
- Total-asset coverage ratio: 2.99; rating input score 89; 89th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 13.3% per year; rating input score 100; 72nd percentile among comparable filings
- Asset growth: 3.7% per year; rating input score 100; 38th percentile among comparable filings
Details
- Where the money goes: 59.3% of revenue deployed
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment
- Leadership: top reported pay $0 · 4 people listed
- Consistency: 5 of 5 current checks pass
- Schedules: 2 filed schedules
- Filing history: 3 filing years from 2022 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.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- Review — Financial Efficiency: Mission deployment rate scored 59/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.