Damascus Volunteer Fire Department Inc

Nonprofit profile at a glance

EIN
526045201
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
Damascus, MD, USA
Phone
3012533913
Rating
55
Verdict
MIXED
Rating confidence
Moderate
Sector
Fire Prevention

Official website

Reported finances

Revenue
$69,826
Expenses
$47,248
Assets
$2,228,935
Liabilities
$0

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

Leadership & pay

4 people listed

Executive titles in this filing

  • M WAYNE WARFIELD (PRESIDENT)

People named in this filing

  • M WAYNE WARFIELD (PRESIDENT)
  • STEVEN BURNS (VICE PRESIDE)
  • TERESA LONG (RECORDING SE)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To establish, equp, maintain, and conduct a volunteer fire company for the purpose of protecting life and property from injust or destruction, damasge, and loss.

What it reported doing in 2024

Staffed by a combination of career and volunteer personnel, the department is responsible for providing fire and rescue services to the community. Fire and ems calls averaged 135 per month.

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 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

MIXED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of voting board members are independent and a relatively small share of available resources goes toward mission work.

Rating breakdown

  • Financial Efficiency: 57
  • Transparency & Controls: 90
  • Accountability: 6
  • Sustainability: 80
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 49.4%; rating input score 49
  • Program expense ratio: 74%; rating input score 74
  • Fundraising efficiency: $6.62 raised per $1 spent on fundraising; rating input score 45; 45th 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: 0%; rating input score 0; 9th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 32.3%; rating input score 80; 80th percentile among comparable filings
  • Total-asset coverage ratio: 47.18; rating input score 91; 91st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: -17.2% per year; rating input score 0; 20th percentile among comparable filings
  • Revenue growth: -11.5% per year; rating input score 0; 29th percentile among comparable filings
  • Asset growth: -0.3% per year; rating input score 0; 38th percentile among comparable filings

Details

  • Where the money goes: 49.4% of revenue deployed · 74% of spending went to programs
  • Governance: 0 of 17 board members independent · 1 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $35K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 15 of 15 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 12 filing years from 2013 to 2024
  • 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 — Accountability: Independent voting board scored 0/100.
  • Moderate — Financial Efficiency: Mission deployment rate scored 49/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 45/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.