Rocky Point Volunteer Firemen's Benevolent Association, Inc.
Legal name: Rocky Point Volunteer Firemen's Benevolent Association Inc
Nonprofit profile at a glance
- EIN
- 237378582
- IRS 990 coverage
- 2018–2025
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2025
- Location
- Rocky Point, NY, US
- Phone
- 5169849071
- Rating
- 39
- Verdict
- REVIEW
- Rating confidence
- Moderate
- Sector
- Fire Prevention
Reported finances
- Revenue
- $142,468
- Expenses
- $74,883
- Assets
- $3,908,352
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
5 people listed
Executive titles in this filing
- NEAL FREUND (PRESIDENT)
People named in this filing
- DEGE RUSSELL (TRUSTEE)
- NEAL FREUND (PRESIDENT)
- DEBRA HANDEL (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. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To provide relief, aid, and assistance to the current and former members and their families who are disabled or indigent, and to promote comradery to the volunteers of the fire service within the Rocky Point Fire District.
What it reported doing in 2025
The organization receives a proportionate share of state fire insurance premium tax imposed under state insurance law. This revenue is known as 2% money and is used to aid disabled and indigent firemen and to support the welfare of the local volunteer fire and rescue service. The money is collected, retained and disbursed in accordance with the organization's by-laws. Disbursements were made to volunteers in financial need during the year and in support of members of the rocky point fire department.
Operating model
- Revenue model
- Grant-funded. 73% of the money available for current operations came from government grants.
- Distribution model
- No current program activity. The filing reports no program spending for the current year.
The verdict
REVIEW - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 0
- Transparency & Controls: 90
- Accountability: 24
- Sustainability: 88
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 0%; rating input score 0
- Program expense ratio: 0%; rating input score 0
- 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: 0%; rating input score 0; 8th percentile among comparable filings
- Governance controls: 4 of 7 controls in place; rating input score 57
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- 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: 47.4%; rating input score 89; 89th percentile among comparable filings
- Total-asset coverage ratio: 52.19; rating input score 99; 99th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 6.1% per year; rating input score 100; 53rd percentile among comparable filings
- Asset growth: 7.6% per year; rating input score 100; 55th percentile among comparable filings
Details
- What they do: 2 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 0% of revenue deployed · 0% of spending went to programs
- Governance: 0 of 5 board members independent · 4 of 7 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $0 · 5 people listed
- Consistency: 13 of 13 current checks pass
- Schedules: 1 filed schedules
- Filing history: 7 filing years from 2018 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.
- High — Financial Efficiency: Mission deployment rate scored 0/100.
- High — Financial Efficiency: Program expense ratio scored 0/100.
- High — Accountability: Independent voting board scored 0/100.
- Review — Accountability: Governance controls: 2 of 6 not reported.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.