Elk Run Volunteer Fire Company

Nonprofit profile at a glance

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

1 person listed

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Protecting life & property through firefighting & Rescue Services. Response to Fire calls in 2024: 182 Search & Rescue operations in 2024: 25

Fire calls & search & rescue operations

Revenue model: No positive adjusted resources. The filing reports no positive adjusted operating resources.
Distribution model: Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

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

Mission deployment rate: Limited
Program expense ratio: 0%; rating input score 0
Fundraising efficiency: $0 raised per $1 spent on fundraising; rating input score 4; 4th percentile among comparable filings

Consistency checks: 71.4%; rating input score 71; 0th percentile among comparable filings
Pay-setting controls: Limited
Foreign activity oversight: Limited
Grant itemization coverage: Limited
Major donor itemization: Limited
Related-party transparency: Limited

Independent voting board: Limited
Governance controls: 5 of 8 controls in place; rating input score 62
- Conflict-of-interest policy: Fail
- 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: Missing
- Independent financial-statement audit: Fail

Operating margin: -405.9%; rating input score 9; 9th percentile among comparable filings
Total-asset coverage ratio: 0; rating input score 3; 3rd percentile among comparable filings
Liabilities to assets ratio: Limited
Officer compensation ratio: 0%; rating input score 20; 20th percentile among comparable filings

Where the money goes: 0% of spending went to programs
Governance: 5 of 8 filing controls reported
Programs: 1 filed program accomplishment · $10K in reported program spending
Leadership: top reported pay $150 · 1 people listed
Highest-paid contractors: 2 contractors listed · $253K reported
Consistency: 12 of 14 current checks pass · 2 findings to review
Schedules: 3 filed schedules
Contacts: How to reach this organization
Money network: 1 filed money-flow record
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.

Signals prioritize questions for review. They are not findings of misconduct.

High — Financial Efficiency: Program expense ratio scored 0/100.
High — Financial Efficiency: Fundraising efficiency scored 4/100.
Review — Accountability: Governance controls: 2 of 7 not reported.
High — Sustainability: Operating margin scored 9/100.
Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
Moderate — Transparency & Controls: Part IX OfficeExpenses column sum did not reconcile in the filed values.
High — Sustainability: Total-asset coverage ratio scored 3/100.
High — Sustainability: Officer compensation ratio scored 20/100.