Altamont Fire Company

Nonprofit profile at a glance

EIN
232095133
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Frackville, PA, USA
Phone
5708744384
Rating
32
Verdict
REVIEW
Rating confidence
Standard
Sector
Fire Prevention

Reported finances

Revenue
$63,116
Expenses
$89,743
Assets
$843,201
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • JAMES DELLOCK (PRESIDENT)
  • STEVE NAGY (VICE PRESIDENT)

People named in this filing

  • JAMES DELLOCK (PRESIDENT)
  • STEVE NAGY (VICE PRESIDENT)
  • GARY PETERS (TREASURER)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The altamont fire company provides fire protection and emergency services for west mahanoy twp pa and the frackville pa areas

What it reported doing in 2024

Fire protection and emergency services

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

REVIEW - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 8
  • Transparency & Controls: 80
  • Accountability: 6
  • Sustainability: 48
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 5.2%; rating input score 5
  • Program expense ratio: 3.7%; rating input score 4
  • Fundraising efficiency: $4.68 raised per $1 spent on fundraising; rating input score 38; 38th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 80%; rating input score 80; 2nd 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: 0%; rating input score 0; 9th percentile among comparable filings
  • 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: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -42.2%; rating input score 31; 31st percentile among comparable filings
  • Total-asset coverage ratio: 9.4; rating input score 62; 62nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: -59.8% per year; rating input score 0; 4th percentile among comparable filings
  • Revenue growth: -30.7% per year; rating input score 0; 13th percentile among comparable filings
  • Asset growth: 2.7% per year; rating input score 100; 55th percentile among comparable filings

Details

  • Where the money goes: 5.2% of revenue deployed · 3.7% of spending went to programs
  • Governance: 0 of 73 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 15 of 17 current checks pass · 2 findings to review
  • Schedules: 3 filed schedules
  • Filing history: 5 filing years from 2020 to 2024
  • 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 — Financial Efficiency: Mission deployment rate scored 5/100.
  • High — Financial Efficiency: Program expense ratio scored 4/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 6 of 7 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 38/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Operating margin scored 31/100.