St Paul Boulevard Exempt Firemen's Association Inc
Nonprofit profile at a glance
- EIN
- 160620935
- IRS 990 coverage
- 2010–2025
- Forms available
- Form 990 2025
- Location
- Rochester, NY, USA
- Phone
- 5853424321
- Rating
- 74
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $175,271
- Expenses
- $138,417
- Assets
- $1,447,136
- Liabilities
- $1,957
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
7 people listed
Executive titles in this filing
- Brian Hahn (President)
- James Rehbach (Vice President)
Highest reported compensation
- Joseph DeMart (Treasurer): $3,999 total reported compensation
- Laura Fergosi (Secretary): $2,790 total reported compensation
- James Rehbach (Vice President): $1,054 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
See Schedule OTo promote a spirit of friendship and benevolence among its members and to assist in the welfare of one another. To aid and assist, at all times, in the welfare of the volunteer firemen of the department with which this association is affiliated, particularly those firemen suffering loss or injury, or deprivation to their families as a result of active engagement in fighting or preventing fires. To do any and all things necessary, appropriate, and lawful for the accomplishment of these purposes.
What it reported doing in 2025
To promote a spirit of friendship and benevolence among its members and to assist in the welfare of one another. To aid and assist, at all times, in the welfare of the volunteer firemen of the department with which this association is affiliated, particularly those firemen suffering loss or injury, or deprivation to their families as a result of active engagement in fighting or preventing fires. To do any and all things necessary, appropriate, and lawful for the accomplishment of these purposes.
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 64% of its reported program spending for member benefits.
The verdict
SUPPORTED - 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 a relatively small share of voting board members are independent.
Rating breakdown
- Financial Efficiency: 73
- Transparency & Controls: 90
- Accountability: 47
- Sustainability: 70
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 84.3%; rating input score 84
- Program expense ratio: 79.1%; rating input score 79
- 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: 57.1%; rating input score 57; 19th percentile among comparable filings
- Governance controls: 3 of 9 controls in place; rating input score 33
- 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: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Fail
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 21%; rating input score 72; 72nd percentile among comparable filings
- Total-asset coverage ratio: 10.45; rating input score 90; 90th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 50; 50th percentile among comparable filings
- Officer compensation ratio: 5.7%; rating input score 30; 30th percentile among comparable filings
Growth
- Program expense growth: 2.4% per year; rating input score 100; 39th percentile among comparable filings
- Revenue growth: 5.1% per year; rating input score 100; 48th percentile among comparable filings
- Asset growth: 3.7% per year; rating input score 100; 38th percentile among comparable filings
Details
- Where the money goes: 84.3% of revenue deployed · 79.1% of spending went to programs
- Governance: 4 of 7 board members independent · 3 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $109K in reported program spending
- Leadership: top reported pay $4K · 7 people listed
- Consistency: 22 of 22 current checks pass
- Schedules: 3 filed schedules
- Filing history: 15 filing years from 2010 to 2025
- Contacts: How to reach this organization
- Money network: 3 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.
- Moderate — Accountability: Governance controls: 6 of 9 not reported.
- Review — Accountability: Independent voting board scored 57/100.
- Moderate — Sustainability: Officer compensation ratio scored 30/100.
- Review — Sustainability: Liabilities to assets ratio scored 50/100.