Castle Shannon Volunteer Fire Dept
Nonprofit profile at a glance
- EIN
- 250949798
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024
- Location
- Pittsburgh, PA, USA
- Phone
- 4128847913
- Rating
- 66
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $735,959
- Expenses
- $556,636
- Assets
- $2,925,398
- Liabilities
- $967
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
10 people listed
Executive titles in this filing
- JOHN SUTTON (PRESIDENT)
Highest reported compensation
- ROBERT DEMPSEY (TREASURER): $3,942 total reported compensation
- WILLIAM REFFNER JR (FIRE CHIEF): $3,508 total reported compensation
- JEREMY EMPH (VICE PRESIDE): $1,621 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To provide fire prevention, education, and suppression activities to the 11,000 residents and 200 businesses of castle shannon borough and baldwin township, pa.
What it reported doing in 2024
Provide fire prevention, education, and suppression activities to approximately 11,000 residents and businesses of castle shannon borough and baldwin township, pa.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- Distribution model
- Direct operator. The filing allocates 89% 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 revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 57
- Transparency & Controls: 90
- Accountability: 55
- Sustainability: 79
- Growth: 20
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 57.1%; rating input score 57
- Program expense ratio: 69.4%; rating input score 69
- Fundraising efficiency: $5.22 raised per $1 spent on fundraising; rating input score 19; 19th percentile among comparable filings
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: 77.8%; rating input score 78; 17th percentile among comparable filings
- Governance controls: 2 of 9 controls in place; rating input score 22
- 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: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 24.4%; rating input score 80; 80th percentile among comparable filings
- Total-asset coverage ratio: 5.26; rating input score 85; 85th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 81; 81st percentile among comparable filings
- Officer compensation ratio: 2.3%; rating input score 58; 58th percentile among comparable filings
Growth
- Program expense growth: -5.2% per year; rating input score 0; 8th percentile among comparable filings
- Revenue growth: -1.3% per year; rating input score 0; 11th percentile among comparable filings
- Asset growth: 1% per year; rating input score 100; 21st percentile among comparable filings
Details
- Where the money goes: 57.1% of revenue deployed · 69.4% of spending went to programs
- Governance: 7 of 9 board members independent · 2 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $386K in reported program spending
- Leadership: top reported pay $4K · 10 people listed
- Consistency: 30 of 30 current checks pass
- Schedules: 3 filed schedules
- Filing history: 12 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 7 filed money-flow records
- Related organizations: Filed and resolved organization relationships.
- 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: Mission deployment rate scored 57/100.
- High — Accountability: Governance controls: 6 of 8 not reported.
- High — Financial Efficiency: Fundraising efficiency scored 19/100.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- Review — Sustainability: Officer compensation ratio scored 58/100.