Four Communities Fire Department

Nonprofit profile at a glance

EIN
591802506
IRS 990 coverage
2010–2025
Forms available
Form 990 2025, Form 990-EZ 2011
Location
Sharpes, FL, USA
Phone
3216366666
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$56,233
Expenses
$28,260
Assets
$142,349
Liabilities
$0

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

Leadership & pay

4 people listed

Executive titles in this filing

  • BRIAN CLAUDIUS (FIRE CHIEF/PRESIDENT)

People named in this filing

  • BRIAN CLAUDIUS (FIRE CHIEF/PRESIDENT)
  • SHAYNA FOREMAN (ASSISTANT CHIEF)
  • AMANDA IRELAND (SECRETARY)

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 mission is primarily to provide Firefighting, Hazard Mitigation and Emergency Medical Response to the citizens of and visitors to our community. We also provide training to our volunteer firefighter, fire prevention and public education programs, and support safety outreach through youth programs.

What it reported doing in 2025

Fire station and Vehicle maintenance, duel and insurance , including fire station occupancy and supplies and telephone IT expenses required to provide fire rescue services. Performed ongoing fire station maintenance to ensure that out vehicles and equipment are protected, and that the volunteers have a safe and useful place to train and meet.

Operating model

Revenue model
Other-operating. 70% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 99% 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 total spending goes to programs. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 61
  • Transparency & Controls: 90
  • Accountability: 76
  • Sustainability: 71
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 50.3%; rating input score 50
  • Program expense ratio: 100%; rating input score 100
  • 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; 64th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 49.7%; rating input score 87; 87th percentile among comparable filings
  • Total-asset coverage ratio: 5.04; rating input score 52; 52nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: -1.3% per year; rating input score 0; 44th percentile among comparable filings
  • Revenue growth: -5.4% per year; rating input score 0; 40th percentile among comparable filings
  • Asset growth: -3% per year; rating input score 0; 24th percentile among comparable filings

Details

  • Where the money goes: 50.3% of revenue deployed · 100% of spending went to programs
  • Governance: 10 of 10 board members independent · 3 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $28K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 38 of 39 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 15 filing years from 2010 to 2025
  • 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: Mission deployment rate scored 50/100.
  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Total-asset coverage ratio scored 52/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.