Cashiers-glenville Volunteer Fire Department

Nonprofit profile at a glance

EIN
561270324
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Cashiers, NC, USA
Phone
8287435851
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Fire Prevention

Official website

Reported finances

Revenue
$2,494,382
Expenses
$1,888,539
Assets
$4,615,736
Liabilities
$2,054,662

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

Leadership & pay

7 people listed

Executive titles in this filing

  • GLENN CONE (PRESIDENT)

Highest reported compensation

  • WILLIAM RANDALL DILLARD (CHIEF): $75,977 total reported compensation
  • BENTLEY FOWLER (SECRETARY): $58,168 total reported compensation
  • BRENT EASON (TREASURER): $1,750 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Volunteer fire department-provide fire protection

What it reported doing in 2024

Volunteer fire department-providing fire protection and prevention for residents and property owners of the cashiers-glenville communities. Grants to individuals

Operating model

Revenue model
Grant-funded. 94% 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 assets have declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 90
  • Accountability: 63
  • Sustainability: 66
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 88.5%; rating input score 88
  • Program expense ratio: 99.2%; rating input score 99
  • 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 1 of 9 controls in place; rating input score 11
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • 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: 24.3%; rating input score 81; 81st percentile among comparable filings
  • Total-asset coverage ratio: 2.44; rating input score 68; 68th percentile among comparable filings
  • Liabilities to assets ratio: 0.45; rating input score 24; 24th percentile among comparable filings
  • Officer compensation ratio: 7.3%; rating input score 40; 40th percentile among comparable filings

Growth

  • Program expense growth: 9.3% per year; rating input score 100; 61st percentile among comparable filings
  • Revenue growth: 12% per year; rating input score 100; 75th percentile among comparable filings
  • Asset growth: -1.3% per year; rating input score 0; 9th percentile among comparable filings

Details

  • Where the money goes: 88.5% of revenue deployed · 99.2% of spending went to programs
  • Governance: 7 of 7 board members independent · 1 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $1.9M in reported program spending
  • Leadership: top reported pay $76K · 7 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 11 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 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: 7 of 8 not reported.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 24/100.
  • Moderate — Sustainability: Officer compensation ratio scored 40/100.