Pillager Area Firefighters Relief Association

Nonprofit profile at a glance

EIN
411772145
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
Pillager, MN, USA
Phone
2188208247
Rating
82
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$171,527
Expenses
$120,408
Assets
$1,413,105
Liabilities
$1,065,183

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

Leadership & pay

10 people listed

Executive titles in this filing

  • TRENT HAWKINSON (PRESIDENT)

People named in this filing

  • JOSH EASTMAN (TREASURER)
  • CHRIS KAPPLER (SECRETARY)
  • TRENT HAWKINSON (PRESIDENT)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide retirement benefits for pillager area volunteer firefighters.

What it reported doing in 2024

The association provides retirement benefits for volunteer firefighters of the city of pillager and surrounding area. There are 20 members of which 20 are still active firefighters.

Operating model

Revenue model
Grant-funded. 61% of the money available for current operations came from government grants.
Distribution model
Member-benefit provider. The nonprofit used 90% of its reported program spending for member benefits.

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 liabilities are high compared with assets.

Rating breakdown

  • Financial Efficiency: 79
  • Transparency & Controls: 92
  • Accountability: 70
  • Sustainability: 74
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 81.7%; rating input score 82
  • Program expense ratio: 99.9%; rating input score 100
  • 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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 29.8%; rating input score 82; 82nd percentile among comparable filings
  • Total-asset coverage ratio: 11.74; rating input score 91; 91st percentile among comparable filings
  • Liabilities to assets ratio: 0.75; rating input score 7; 7th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 14% per year; rating input score 100; 77th percentile among comparable filings
  • Revenue growth: 4.8% per year; rating input score 100; 52nd percentile among comparable filings
  • Asset growth: 6.2% per year; rating input score 100; 52nd percentile among comparable filings

Details

  • Where the money goes: 81.7% of revenue deployed · 99.9% of spending went to programs
  • Governance: 10 of 10 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $120K in reported program spending
  • Leadership: top reported pay $0 · 10 people listed
  • Consistency: 14 of 14 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 13 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • 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: Governance controls: 4 of 6 not reported.
  • High — Sustainability: Liabilities to assets ratio scored 7/100.