Fry Plumbing and Heating Non Profit

Nonprofit profile at a glance

EIN
832438122
IRS 990 coverage
2020–2022
Forms available
Form 990 2022, Form 990-EZ 2019
Location
Washington, DC, USA
Phone
2025442266
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Emergency Assistance

Official website

Reported finances

Revenue
$14,316,014
Expenses
$14,160,014
Assets
$66,588
Liabilities
$12,995

Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • MELISSA A FRY (CEO)

Highest reported compensation

  • MELISSA A FRY (CEO): $216,920 total reported compensation
  • TERRIELL R FRY (SECRETARY): $9,500 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The specific purpose of this corporation shall be to provide heating systems & services to qualified households who cannot afford such winterization.

What it reported doing in 2022

Heating system program: to provide heating systems to people who cannot afford heat.

Operating model

Revenue model
Grant-funded. 100% of the money available for current operations came from government grants.
Distribution model
Grant intermediary. The nonprofit sent 94% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 65
  • Accountability: 68
  • Sustainability: 36
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 96.7%; rating input score 97
  • Program expense ratio: 97.8%; rating input score 98
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 6th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
  • Governance controls: 2 of 9 controls in place; rating input score 22
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 1.1%; rating input score 40; 40th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
  • Liabilities to assets ratio: 0.2; rating input score 62; 62nd percentile among comparable filings
  • Officer compensation ratio: 1.6%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: 100.8% per year; rating input score 100; 100th percentile among comparable filings
  • Revenue growth: 82.7% per year; rating input score 100; 99th percentile among comparable filings
  • Asset growth: 74.3% per year; rating input score 100; 99th percentile among comparable filings

Details

  • Where the money goes: 96.7% of revenue deployed · 97.8% of spending went to programs
  • Governance: 3 of 3 board members independent · 2 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $13.8M in reported program spending
  • Leadership: top reported pay $217K · 3 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $8.5M reported
  • Consistency: 27 of 28 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes grants and executive pay
  • Filing history: 3 filing years from 2020 to 2022
  • Contacts: How to reach this organization
  • Money network: 3 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.

Key Signals

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

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Accountability: Governance controls: 6 of 8 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 1/100.
  • Moderate — Sustainability: Operating margin scored 40/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.