Volunteer and Exempt Firemen's Benev Assoc of Oyster Bay NY

Nonprofit profile at a glance

EIN
116037573
IRS 990 coverage
2013–2025
Forms available
Form 990 2025
Location
Oyster Bay, NY, USA
Phone
5169225879
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$165,178
Expenses
$62,336
Assets
$874,449
Liabilities
$490

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

Leadership & pay

11 people listed

Executive titles in this filing

  • Edward Dupree (President)
  • Daryl Ranaldo (Vice President)

Highest reported compensation

  • Richard Niznik (Treasurer): $1,600 total reported compensation
  • Edward McEvoy (Secretary): $1,600 total reported compensation

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

Overview

Mission

Provide funeral benfits and other aid to members and their families who are indigent, sick or disabled.

What it reported doing in 2025

Provide aid, benefits and assistance to members.

Operating model

Revenue model
Other-operating. 81% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 90% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 58
  • Transparency & Controls: 90
  • Accountability: 63
  • Sustainability: 81
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 47.2%; rating input score 47
  • Program expense ratio: 95.5%; rating input score 95
  • 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: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: 62.3%; rating input score 94; 94th percentile among comparable filings
  • Total-asset coverage ratio: 14.03; rating input score 92; 92nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 52; 52nd percentile among comparable filings
  • Officer compensation ratio: 5.1%; rating input score 30; 30th percentile among comparable filings

Growth

  • Program expense growth: 3.3% per year; rating input score 100; 43rd percentile among comparable filings
  • Revenue growth: 7.6% per year; rating input score 100; 60th percentile among comparable filings
  • Asset growth: 3.6% per year; rating input score 100; 38th percentile among comparable filings

Details

  • Where the money goes: 47.2% of revenue deployed · 95.5% of spending went to programs
  • Governance: 11 of 11 board members independent · 1 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $60K in reported program spending
  • Leadership: top reported pay $2K · 11 people listed
  • Consistency: 17 of 17 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 12 filing years from 2013 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 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 — Financial Efficiency: Mission deployment rate scored 47/100.
  • High — Accountability: Governance controls: 6 of 7 not reported.
  • Moderate — Sustainability: Officer compensation ratio scored 30/100.
  • Review — Sustainability: Liabilities to assets ratio scored 52/100.