Central Heights Volunteer Fire Department Inc

Nonprofit profile at a glance

EIN
752385069
IRS 990-EZ coverage
2010–2013
Forms available
Form 990-EZ 2013
Location
Nacogdoches, TX, USA
Phone
9365648560
Rating
85
Verdict
STRONG
Rating confidence
Moderate
Sector
Fire Prevention

Reported finances

Revenue
$170,754
Expenses
$147,489
Assets
$392,635
Liabilities
$91,907

Source: IRS Form 990-EZ. Selected filing: tax year 2013. Amounts in USD.

Leadership & pay

3 people listed

People named in this filing

  • JIMMY RUSSELL (Chief)
  • KIM RUSSELL (SEC/TREAS)
  • JAMES RUSSELL (ASSIST. CHIEF)

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 2013. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide professional emergency response to the citizens of our community and to suppress and control fires.

What it reported doing in 2013

The volunteer fire department responded to 388 fire and rescue calls in 2013 servicing over 140 square miles

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
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. Liabilities are high compared with assets and the available information about grant readiness automatic revocation leaves an important question unanswered.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 82
  • Sustainability: 71
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 82%; rating input score 82
  • Program expense ratio: 94.9%; rating input score 95

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 13.6%; rating input score 72; 72nd percentile among comparable filings
  • Total-asset coverage ratio: 2.66; rating input score 90; 90th percentile among comparable filings
  • Liabilities to assets ratio: 0.23; rating input score 25; 25th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 57.9% per year; rating input score 100; 93rd percentile among comparable filings
  • Revenue growth: 9.5% per year; rating input score 100; 63rd percentile among comparable filings
  • Asset growth: 4.9% per year; rating input score 100; 49th percentile among comparable filings

Details

  • Where the money goes: 82% of revenue deployed · 94.9% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $140K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 4 filing years from 2010 to 2013
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Sustainability: Liabilities to assets ratio scored 25/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.