Alligator Point Volunteer Fire Department Inc

Nonprofit profile at a glance

EIN
591789963
IRS 990 coverage
2020–2025
Forms available
Form 990 2025
Location
Panacea, FL, USA
Rating
88
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$227,181
Expenses
$213,128
Assets
$1,272,780
Liabilities
$0

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

Leadership & pay

9 people listed

Executive titles in this filing

  • RAY PIERCE (PRESIDENT)
  • GEORGE VARN (VICE PRESIDENT)

People named in this filing

  • RANDY TAYLOR (BOARD MEMBER)
  • ROB LINEBARGER (BOARD MEMBER)
  • CALEB HARPER (BOARD MEMBER CHIEF)

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

Sole purpose is to provide fire protection and emr services to the community we serve. All services encompass one program. Services include frequent training of firefighters and first responders, and provide training for our volunteers both local and out of town when available.

What it reported doing in 2025

The sole purpose of apvfd is to provide fire protection and ems services to the community we serve. All of our services encompass one program. There were no structural fires in 2022, however, there were a few wild fires for which our volunteers responded. As is the case in most years, there were several ems calls for which our volunteers responded. Apvfd continues to purchase new equipment, maintain and repair our 3 fire engines and two firehouses. In 2023, apvfd began construction of a new firehouse on alligator point. We also sold the old firehouse (which had significant damaged from a variety of hurricanes over the years) and the adjacent lot to franklin county, fl in 2022 for the purpose of having sufficient funds to construct a new firehouse. Currently, we have 37 volunteer firefighters on our roster, including a certain number of certified firefighters and first responders. We have significantly increased our training in recent years and continue to

Operating model

Revenue model
Grant-funded. 96% of the money available for current operations came from government grants.
Distribution model
Direct operator. The filing allocates 100% 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

STRONG - 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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 100
  • Accountability: 76
  • Sustainability: 64
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 93.8%; rating input score 94
  • Program expense ratio: 100%; rating input score 100
  • 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: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: 6.2%; rating input score 49; 49th percentile among comparable filings
  • Total-asset coverage ratio: 5.97; rating input score 82; 82nd 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: 27.6% per year; rating input score 100; 88th percentile among comparable filings
  • Revenue growth: 7.3% per year; rating input score 100; 59th percentile among comparable filings
  • Asset growth: 13.7% per year; rating input score 100; 73rd percentile among comparable filings

Details

  • Where the money goes: 93.8% of revenue deployed · 100% of spending went to programs
  • Governance: 9 of 9 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $213K in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 13 of 13 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 6 filing years from 2020 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.

  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • Moderate — Sustainability: Operating margin scored 49/100.