Citizens Hose Company No 1

Nonprofit profile at a glance

EIN
510068997
IRS 990 coverage
2020–2025
Forms available
Form 990 2025, Form 990-T 2025
Location
Smyrna, DE, USA
Phone
3026539858
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Fire Prevention

Official website

Reported finances

Revenue
$1,552,315
Expenses
$903,953
Assets
$9,357,037
Liabilities
$2,632,386

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • GERALD MANLEY JR (PRESIDENT)
  • ISAAC HANKINS (VICE PRESIDENT)

Highest reported compensation

  • GERALD MANLEY JR (PRESIDENT): $1,625 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Volunteer fire department that provides fire protection and rescue assistance to the local community

What it reported doing in 2025

Provide volunteer fire & rescue services for the local community that includes approximately 15,000 residents as well as surrounding areas.

Operating model

Revenue model
Grant-funded. 85% of the money available for current operations came from government grants.
Distribution model
Direct operator. The filing allocates 95% 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 most voting board members are independent. 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: 50
  • Transparency & Controls: 90
  • Accountability: 84
  • Sustainability: 78
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 46.5%; rating input score 46
  • Program expense ratio: 73.6%; rating input score 74
  • 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: Scored; rating input score 0

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 41.8%; rating input score 88; 88th percentile among comparable filings
  • Total-asset coverage ratio: 10.35; rating input score 92; 92nd percentile among comparable filings
  • Liabilities to assets ratio: 0.28; rating input score 20; 20th percentile among comparable filings
  • Officer compensation ratio: 0.2%; rating input score 57; 57th percentile among comparable filings

Growth

  • Program expense growth: 7.1% per year; rating input score 100; 46th percentile among comparable filings
  • Revenue growth: 13.5% per year; rating input score 100; 71st percentile among comparable filings
  • Asset growth: 10.9% per year; rating input score 100; 58th percentile among comparable filings

Details

  • Where the money goes: 46.5% of revenue deployed · 73.6% of spending went to programs
  • Governance: 12 of 12 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $666K in reported program spending
  • Leadership: top reported pay $2K · 12 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 5 filed schedules · includes related organizations
  • Filing history: 6 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 46/100.
  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • High — Transparency & Controls: Related-party transparency scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 20/100.
  • Review — Sustainability: Officer compensation ratio scored 57/100.