St Joseph Volunteer Fire Department Relief Association

Nonprofit profile at a glance

EIN
731698353
IRS 990 coverage
2015–2025
Forms available
Form 990 2025
Location
St Joseph, MN, USA
Phone
3203637201
Rating
61
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Single Organization Support

Reported finances

Revenue
$296,846
Expenses
$92,027
Assets
$1,754,379
Liabilities
$0

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

Leadership & pay

5 people listed

Executive titles in this filing

  • KEITH LOUWAGIE (PRESIDENT)
  • DAN VOIGT (VICE PRESIDENT)

Highest reported compensation

  • JOE BYE (TREASURER): $800 total reported compensation
  • KEITH LOUWAGIE (PRESIDENT): $200 total reported compensation
  • ANDREW MOONEY (SECRETARY): $200 total reported compensation

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

Overview

Mission

To provide retirement relief and other benefits to its members and dependents.

What it reported doing in 2025

The st. Joseph volunteer fire department relief assocation provides service pension benefits, disability benefits and survivor benefits to qualified members of the st. Joseph volunteer fire department. During the year, there were 27 active members and 6 inactive members who are deferred.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Member-benefit provider. The nonprofit used 100% of its reported program spending for member benefits.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. 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: 31
  • Transparency & Controls: 92
  • Accountability: 68
  • Sustainability: 86
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 27.2%; rating input score 27
  • Program expense ratio: 48.8%; rating input score 49
  • 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; 64th percentile among comparable filings
  • Governance controls: 2 of 9 controls in place; rating input score 22
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 69%; rating input score 96; 96th percentile among comparable filings
  • Total-asset coverage ratio: 19.06; rating input score 95; 95th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 1.5%; rating input score 33; 33rd percentile among comparable filings

Growth

  • Program expense growth: -14.1% per year; rating input score 0; 8th percentile among comparable filings
  • Revenue growth: 8.4% per year; rating input score 100; 64th percentile among comparable filings
  • Asset growth: 7.6% per year; rating input score 100; 55th percentile among comparable filings

Details

  • Where the money goes: 27.2% of revenue deployed · 48.8% of spending went to programs
  • Governance: 5 of 5 board members independent · 2 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $45K in reported program spending
  • Leadership: top reported pay $800 · 5 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 3 filed schedules · includes major donors
  • Filing history: 10 filing years from 2015 to 2025
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • 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.

  • High — Financial Efficiency: Mission deployment rate scored 27/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 49/100.
  • High — Accountability: Governance controls: 6 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Officer compensation ratio scored 33/100.