Stony Brook Fire Department Benevol Association

Nonprofit profile at a glance

EIN
113049998
IRS 990 coverage
2013–2025
Forms available
Form 990 2025
Location
Stony Brook, NY, USA
Phone
6315695600
Rating
61
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Support N.E.C.

Reported finances

Revenue
$210,956
Expenses
$57,089
Assets
$2,164,997
Liabilities
$0

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

Leadership & pay

5 people listed

Executive titles in this filing

  • NICHOLAS SIMONSEN (PRESIDENT)

People named in this filing

  • JAMES CORNELL (TRUSTEE)
  • JOHN MERINGOLO (TRUSTEE)
  • RYAN SHAY (TREASURER/SE)

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 aid and assistance to disabled and indigent firemen and to support the welfare of the volunteer fire service in the local community.

What it reported doing in 2025

The organization receives a proportionate share of state fire insurance premium tax imposed under state insurance law. See note on other revenues. 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 on behalf of members of the stony brook volunteer fire department to support that organization's exempt purpose of providing volunteer fire and rescue services to the local community.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Multi-channel. The nonprofit split its reported program spending across 29% for direct work, 38% for grants, and 33% for member benefits.

The verdict

SUPPORTED - 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 voting board members are independent.

Rating breakdown

  • Financial Efficiency: 49
  • Transparency & Controls: 93
  • Accountability: 30
  • Sustainability: 91
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 45.7%; rating input score 46
  • Program expense ratio: 69.8%; rating input score 70
  • 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: 100%; rating input score 100; 81st percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 8th percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 72.9%; rating input score 96; 96th percentile among comparable filings
  • Total-asset coverage ratio: 37.92; rating input score 98; 98th 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: -2.9% per year; rating input score 0; 20th percentile among comparable filings
  • Revenue growth: 3.2% per year; rating input score 100; 37th percentile among comparable filings
  • Asset growth: 3.1% per year; rating input score 100; 35th percentile among comparable filings

Details

  • Where the money goes: 45.7% of revenue deployed · 69.8% of spending went to programs
  • Governance: 0 of 5 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $40K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 16 of 16 current checks pass
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 13 filing years from 2013 to 2025
  • Contacts: How to reach this organization
  • Related organizations: 1 filed related-organization link
  • 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 — Financial Efficiency: Mission deployment rate scored 46/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.