District 16 Volunteer Fire Dept

Nonprofit profile at a glance

EIN
521797064
IRS 990 coverage
2013–2025
Forms available
Form 990 2025
Location
Cumberland, MD, USA
Phone
3017224444
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Fire Prevention

Reported finances

Revenue
$135,478
Expenses
$177,873
Assets
$1,612,701
Liabilities
$194,640

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

Leadership & pay

5 people listed

Executive titles in this filing

  • Alan Robey (President)
  • Phil Miller (Vice President)

People named in this filing

  • Richard Minnick (Financial Secretary)
  • Alan Robey (President)
  • Phil Miller (Vice 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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Our purpose is to maintain and operate a volunteer fire and rescuedepartment in our community. All funds, grants and allocation are used for this purpose.

What it reported doing in 2025

Our purpose is to maintain and operate a volunteer fire and rescue department in our community. All funds, grants and allocations are used for this purpose.

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

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 69
  • Transparency & Controls: 100
  • Accountability: 82
  • Sustainability: 39
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 76.6%; rating input score 77
  • Program expense ratio: 79.4%; rating input score 79
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -31.3%; rating input score 7; 7th percentile among comparable filings
  • Total-asset coverage ratio: 9.07; rating input score 88; 88th percentile among comparable filings
  • Liabilities to assets ratio: 0.12; rating input score 20; 20th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 4.4% per year; rating input score 100; 48th percentile among comparable filings
  • Revenue growth: -0.5% per year; rating input score 0; 18th percentile among comparable filings
  • Asset growth: 2.1% per year; rating input score 100; 31st percentile among comparable filings

Details

  • Where the money goes: 76.6% of revenue deployed · 79.4% of spending went to programs
  • Governance: 25 of 25 board members independent · 4 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $141K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 13 filing years from 2013 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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 — Accountability: Governance controls: 2 of 6 not reported.
  • High — Sustainability: Operating margin scored 7/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 20/100.