Beresford Community Ambulance

Nonprofit profile at a glance

EIN
460238911
IRS 990 coverage
2012–2023
Forms available
Form 990 2023
Location
Beresford, SD, USA
Phone
6052532275
Rating
82
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$206,094
Expenses
$278,191
Assets
$536,553
Liabilities
$499

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • ROBERT JAMES (PRESIDENT)

Highest reported compensation

  • DENISE GERSTMAN (VICE CAPTAIN): $12,455 total reported compensation
  • RENEE JAMES (TREASURER): $8,909 total reported compensation
  • BENJAMIN FAHLBERG (CAPTAIN): $2,379 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provide emergency medical service and transportation to the community twenty-four hours a day, seven days a week, three hunred sixty-five days a year.

What it reported doing in 2023

Provided emergency medical care and transportation to area hospitals for clients.

Operating model

Revenue model
Earned-program. 96% of the money available for current operations came from fees and other program revenue.
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: 87
  • Transparency & Controls: 92
  • Accountability: 63
  • Sustainability: 32
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 95.2%; rating input score 95
  • 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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd 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: -35%; rating input score 9; 9th percentile among comparable filings
  • Total-asset coverage ratio: 1.93; rating input score 58; 58th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 59; 59th percentile among comparable filings
  • Officer compensation ratio: 8.5%; rating input score 31; 31st percentile among comparable filings

Growth

  • Program expense growth: 4.6% per year; rating input score 100; 53rd percentile among comparable filings
  • Revenue growth: 2.5% per year; rating input score 100; 41st percentile among comparable filings
  • Asset growth: 1.7% per year; rating input score 100; 33rd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 95.2% of spending went to programs
  • Governance: 7 of 7 board members independent · 1 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $265K in reported program spending
  • Leadership: top reported pay $12K · 8 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 12 filing years from 2012 to 2023
  • Contacts: How to reach this organization
  • Money network: 3 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.

  • High — Accountability: Governance controls: 6 of 7 not reported.
  • High — Sustainability: Operating margin scored 9/100.
  • Review — Sustainability: Total-asset coverage ratio scored 58/100.
  • Moderate — Sustainability: Officer compensation ratio scored 31/100.
  • Review — Sustainability: Liabilities to assets ratio scored 59/100.