East Lincoln Volunteer Fire Department
Legal name: East Lincoln Fire Department Station #3
Nonprofit profile at a glance
- EIN
- 561474558
- IRS 990 coverage
- 2012–2024
- Official website data refreshed
- Jul 2026
- Forms available
- Form 990 2024
- Location
- Stanley, NC, USA
- Phone
- (704) 822-5999
- Rating
- 80
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Fire Prevention
Reported finances
- Revenue
- $6,265,391
- Expenses
- $6,243,306
- Assets
- $14,122,002
- Liabilities
- $4,692,857
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
7 people listed
Highest reported compensation
- TIM TENCH (CHIEF): $107,319 total reported compensation
- MICHAEL TURNER (BOARD MEMBER): $5,508 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Our mission is simple: public safety.
What it reported doing in 2024
To provide emergency services such as protecting lives and property to the eastern portions of lincoln county.
Operating model
- Revenue model
- Grant-funded. 98% of the money available for current operations came from government grants.
- 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
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and some filed totals do not add up.
Rating breakdown
- Financial Efficiency: 80
- Transparency & Controls: 83
- Accountability: 78
- Sustainability: 49
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 89.9%; rating input score 90
- Program expense ratio: 90.3%; rating input score 90
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 92.3%; rating input score 92; 10th 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: 71.4%; rating input score 71; 12th percentile among comparable filings
- Governance controls: 7 of 8 controls in place; rating input score 88
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 0.4%; rating input score 35; 35th percentile among comparable filings
- Total-asset coverage ratio: 2.26; rating input score 66; 66th percentile among comparable filings
- Liabilities to assets ratio: 0.33; rating input score 31; 31st percentile among comparable filings
- Officer compensation ratio: 1.8%; rating input score 77; 77th percentile among comparable filings
Growth
- Program expense growth: 14.5% per year; rating input score 100; 77th percentile among comparable filings
- Revenue growth: 12.4% per year; rating input score 100; 76th percentile among comparable filings
- Asset growth: 11% per year; rating input score 100; 62nd percentile among comparable filings
Details
- What they do: 1 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 89.9% of revenue deployed · 90.3% of spending went to programs
- Governance: 5 of 7 board members independent · 7 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $5.6M in reported program spending
- Leadership: top reported pay $107K · 7 people listed
- Consistency: 24 of 25 current checks pass · 1 finding to review
- Schedules: 3 filed schedules
- Filing history: 12 filing years from 2012 to 2024
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- 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.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Moderate — Sustainability: Operating margin scored 35/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- Moderate — Sustainability: Liabilities to assets ratio scored 31/100.