Diamond Springs Eldo Firefighters Associ

Nonprofit profile at a glance

EIN
680053528
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Diamond Springs, CA, USA
Phone
5303064304
Rating confidence
Limited
Sector
Fire Prevention

Reported finances

Revenue
$-30,609
Expenses
$1,197
Assets
$4,416,377
Liabilities
$0

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

Leadership & pay

4 people listed

Executive titles in this filing

  • SPENCER MORGAN (Vice President)
  • JACK DANIELS (President)

People named in this filing

  • LORI TUTHILL (Treasurer)
  • SPENCER MORGAN (Vice President)
  • JACK DANIELS (President)

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

Firefighting fire safety and education.

What it reported doing in 2024

The Association maintains a fire station and training facility which is rented to the municipal fire district. The association also maintains a commercial building which which is rented to an ambulance joint powers authority. The association provides their hall for blood drives, as a polling station, for safety classes and for community meetings. The Association provides encouragement to fire victims, trains volunteer fire fighters, conducts safety, drug and alcohol awareness programs on school campuses. The association also raises funds for the firefighters burn institute. Members of the association assist the municipal fire department in fighting fires and attending to other disasters.

Operating model

Revenue model
No positive adjusted resources. The filing reports no positive adjusted operating resources.
Distribution model
Grant intermediary. The nonprofit sent 84% of its reported program spending out as grants.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: 38
  • Transparency & Controls: 83
  • Accountability: 0
  • Sustainability: 54
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: 49.9%; rating input score 50
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 22nd 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: 0 of 7 controls in place; rating input score 0
    • 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: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -103.9%; rating input score 19; 19th percentile among comparable filings
  • Total-asset coverage ratio: 3,689.54; rating input score 100; 100th 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: -15.9% per year; rating input score 0; 21st percentile among comparable filings
  • Revenue growth: -21.3% per year; rating input score 0; 18th percentile among comparable filings
  • Asset growth: 8% per year; rating input score 100; 75th percentile among comparable filings

Details

  • Where the money goes: 49.9% of spending went to programs
  • Governance: 0 of 10 board members independent · 0 of 7 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 13 of 13 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 13 filing years from 2010 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.

  • Review — Financial Efficiency: Program expense ratio scored 50/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 6 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 19/100.