Big Rock Volunteer Fire Department Inc

Nonprofit profile at a glance

EIN
900637589
IRS 990-EZ coverage
2023–2024
Forms available
Form 990 2022, Form 990-EZ 2024
Location
Big Rock, VA, USA
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Fire Prevention

Reported finances

Revenue
$182,613
Expenses
$210,765
Assets
$337,714

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

Leadership & pay

4 people listed

People named in this filing

  • Paul Randall Belcher (Chairman)
  • Larry Belcher (Vice-chairman)
  • Jinnavee Riddle (Secretary 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-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Administer operate and maintain our local volunteer fire department; we respond to structure fires both home and business vehicle and gas well fires as well as assist the forestry department with forest fires; we also respond to traffic accidents

What it reported doing in 2024

We purchased a fire truck from Hope Fire Department to help better serve our community

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
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

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. A relatively small share of total spending goes to programs and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 65
  • Transparency & Controls: 100
  • Sustainability: 34
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 68.2%; rating input score 68
  • Program expense ratio: 59.1%; rating input score 59

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: -15.4%; rating input score 11; 11th percentile among comparable filings
  • Total-asset coverage ratio: 1.6; rating input score 74; 74th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: 141.7% per year; rating input score 100; 99th percentile among comparable filings
  • Revenue growth: -86.9% per year; rating input score 0; 0th percentile among comparable filings
  • Asset growth: -15.2% per year; rating input score 0; 8th percentile among comparable filings

Details

  • Where the money goes: 68.2% of revenue deployed · 59.1% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 3 filed program accomplishments · $125K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 6 of 7 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 2 filing years from 2023 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.

  • Review — Financial Efficiency: Program expense ratio scored 59/100.
  • Moderate — Transparency & Controls: Part I part ii net assets crosscheck did not reconcile in the filed values.
  • High — Sustainability: Operating margin scored 11/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.