Columbus Volunteer Fire Department

Nonprofit profile at a glance

EIN
251362676
IRS 990 coverage
2011–2017
Forms available
Form 990 2017
Location
Columbus, PA, USA
Phone
8146643791
Rating
61
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Fire Prevention

Reported finances

Revenue
$56,094
Expenses
$35,826
Assets
$509,224
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2017. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • CHRIS LYONS (PRESIDENT)
  • LUCAS WADE (VICE PRESIDENT)

People named in this filing

  • CHRIS LYONS (PRESIDENT)
  • LUCAS WADE (VICE PRESIDENT)
  • JUDY LATHROP (SECRETARY)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2017. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Answer all emergencies of any nature

What it reported doing in 2017

Volunteer fire department. Answer all emergencies of any nature that occur in the township and surrounding areas.

Operating model

Revenue model
Donor-supported. 72% 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 most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 25
  • Transparency & Controls: 100
  • Accountability: 70
  • Sustainability: 77
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 19.9%; rating input score 20
  • Program expense ratio: 27%; rating input score 27
  • Fundraising efficiency: $7.14 raised per $1 spent on fundraising; rating input score 47; 47th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd 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; 64th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 36.1%; rating input score 85; 85th percentile among comparable filings
  • Total-asset coverage ratio: 14.21; rating input score 74; 74th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 72; 72nd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 61; 61st percentile among comparable filings

Growth

  • Program expense growth: -11.2% per year; rating input score 0; 32nd percentile among comparable filings
  • Revenue growth: 5.9% per year; rating input score 100; 78th percentile among comparable filings
  • Asset growth: 1.6% per year; rating input score 100; 57th percentile among comparable filings

Details

  • Where the money goes: 19.9% of revenue deployed · 27% of spending went to programs
  • Governance: 30 of 30 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $10K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 17 of 17 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 7 filing years from 2011 to 2017
  • 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.

  • High — Financial Efficiency: Mission deployment rate scored 20/100.
  • High — Financial Efficiency: Program expense ratio scored 27/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 47/100.
  • High — Growth: Program expense growth scored 0/100.