Trust for Naperville Professional Firefighers Local 4302 PEHP

Nonprofit profile at a glance

EIN
902373106
IRS 990 coverage
2022–2025
Forms available
Form 990 2025
Location
Columbus, OH, USA
Phone
6144358378
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Voluntary Employees Beneficiary Associations (Government)

Reported finances

Revenue
$511,672
Expenses
$425,562
Assets
$9,709,259
Liabilities
$0

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

Leadership & pay

3 people listed

People named in this filing

  • Nationwide Trust Company FSB (Trustee)
  • Paula Miller (Chief Trust Officer)
  • Holly Jerig (Trust Officer)

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

The mission of the trust is to provide a means for public employers of state and/or local governments (and their political sub-divisions) to address post employment medical expenses. The trust accumulates employer contributions for the reimbursement of health insurance and other eligible medical expenses for participants who separate from service from their respective employers.

What it reported doing in 2025

The Trust reimburses eligible medical expenses incurred by those plan participants who have terminated service with their respective employers and are eligible to receive benefits according to the Trust's corresponding plan. Medical insurance premiums paid on behalf of the eligible participants in 2025 was $407,418. The Trust and administrative expenses for the plan year was $18,144.

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
Distribution model
Member-benefit provider. The nonprofit used 96% 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.

Rating breakdown

  • Financial Efficiency: 79
  • Transparency & Controls: 90
  • Accountability: 6
  • Sustainability: 80
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 83.2%; rating input score 83
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: Limited
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: 16.8%; rating input score 68; 68th percentile among comparable filings
  • Total-asset coverage ratio: 22.82; rating input score 97; 97th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 88; 88th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: 36.8% per year; rating input score 100; 91st percentile among comparable filings
  • Revenue growth: 31% per year; rating input score 100; 91st percentile among comparable filings
  • Asset growth: 14.4% per year; rating input score 100; 68th percentile among comparable filings

Details

  • Where the money goes: 83.2% of revenue deployed · 100% of spending went to programs
  • Governance: 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $426K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 13 of 13 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 4 filing years from 2022 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.

  • High — Accountability: Governance controls: 5 of 6 not reported.