Elmore County Firefighters Association

Nonprofit profile at a glance

EIN
630993159
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Wetumpka, AL, USA
Phone
3343915476
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Fire Prevention

Reported finances

Revenue
$1,647,565
Expenses
$1,740,257
Assets
$565,764
Liabilities
$0

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

Leadership & pay

21 people listed

People named in this filing

  • AL HANNON (DIRECTOR)
  • BILLY PRICE (DIRECTOR)
  • CHARLES ELLIS (DIRECTOR)

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

Establish, coordinate and maintenance of fire districts within elmore county, receive and distribute funds to funds to fire departments as outlined in Alabama act 95-393. Assist fire departments to provide fire control and emergency services, assist fire departments and first responders in training, acquiring equipment, fire prevention, fire fighter retention, etc. Training for all first responders in elmore and surrounding counties.

What it reported doing in 2024

Training occupancy the association built and maintains a 5,000 square foot training center for classroom training of fire fighters and first responders and a four story training tower. Examples of classroom training include: Alabama certified fire fighter i & ii, first responder, state and federal certified emt, nims 100, nims 200, nims 300, nims 400, nims 700, monthly apost ceus for law enforcement in elmore and surrounding counties, disaster and emergency response drills and associated training, emergency ham radio training, emergency dispatcher training, etc. The backup center and the emergency dispatch center for elmore county 911 is maintained in the training center. The training tower is suppling realistic training such as: hose advancement, fire attack, ventilation, search and rescue, laddering, roof penetration, confined space work, high-angle rescue, and other specialized training simulations and deployments.

Operating model

Revenue model
Earned-program. 93% of the money available for current operations came from fees and other program revenue.
Distribution model
Member-benefit provider. The nonprofit used 86% of its reported program spending for member benefits.

The verdict

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

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 90
  • Accountability: 64
  • Sustainability: 35
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 97.4%; rating input score 97
  • Fundraising efficiency: Limited

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: 100%; rating input score 100; 63rd 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: -5.6%; rating input score 23; 23rd percentile among comparable filings
  • Total-asset coverage ratio: 0.33; rating input score 15; 15th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 1.6% per year; rating input score 100; 24th percentile among comparable filings
  • Revenue growth: 3.8% per year; rating input score 100; 36th percentile among comparable filings
  • Asset growth: -29.7% per year; rating input score 0; 1st percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 97.4% of spending went to programs
  • Governance: 20 of 20 board members independent · 1 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $1.7M in reported program spending
  • Leadership: top reported pay $0 · 21 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 4 filing years from 2020 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: Governance controls: 5 of 6 not reported.
  • High — Sustainability: Operating margin scored 23/100.
  • High — Sustainability: Total-asset coverage ratio scored 15/100.
  • High — Growth: Asset growth scored 0/100.