Police Benevolent Association of Rochester Minnesota

Nonprofit profile at a glance

EIN
410873976
IRS 990 coverage
2017–2025
Forms available
Form 990 2025, Form 990-EZ 2016
Location
Rochester, MN, USA
Phone
5072597006
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$75,533
Expenses
$87,673
Assets
$216,125
Liabilities
$197

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

Leadership & pay

9 people listed

Executive titles in this filing

  • ALEX ZIEMANN (PRESIDENT)
  • BRIAN ROUSSELL (VICE PRESIDENT)

Highest reported compensation

  • STEVE KRAUSE (TRUSTEE/GAMBLING MANAGER): $6,000 total reported compensation

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

Overview

Mission

Promote social, charitable and educational activities among law enforcement officers while cultivation a spirit of fraternal and mutual respect among members and the citizens served

What it reported doing in 2025

To provide support for members of the rochester police, the city of rochester, and other charitable causes.

Operating model

Revenue model
Other-operating. 78% of the money available for current operations came from other operating revenue.
Distribution model
Grant intermediary. The nonprofit sent 81% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing does not identify recipients for some grant dollars and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 92
  • Transparency & Controls: 68
  • Accountability: 62
  • Sustainability: 34
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 94.5%; rating input score 94
  • Fundraising efficiency: $7.67 raised per $1 spent on fundraising; rating input score 46; 46th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 14th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 34.4%; rating input score 34; 47th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 88.9%; rating input score 89; 28th percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -16.1%; rating input score 37; 37th percentile among comparable filings
  • Total-asset coverage ratio: 2.47; rating input score 41; 41st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 28; 28th percentile among comparable filings
  • Officer compensation ratio: 6.8%; rating input score 13; 13th percentile among comparable filings

Growth

  • Program expense growth: 13.3% per year; rating input score 100; 78th percentile among comparable filings
  • Revenue growth: -15.7% per year; rating input score 0; 23rd percentile among comparable filings
  • Asset growth: 2% per year; rating input score 100; 48th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 94.5% of spending went to programs
  • Governance: 8 of 9 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $83K in reported program spending
  • Leadership: top reported pay $6K · 9 people listed
  • Consistency: 17 of 18 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules · includes grants
  • Filing history: 6 filing years from 2017 to 2025
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • Related organizations: 3 filed related-organization links
  • 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 — Transparency & Controls: Grant itemization coverage scored 34/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 46/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 37/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 41/100.
  • High — Sustainability: Officer compensation ratio scored 13/100.
  • High — Sustainability: Liabilities to assets ratio scored 28/100.