Giles County Fire and Rescue Inc

Nonprofit profile at a glance

EIN
581885616
IRS 990 coverage
2011–2022
Forms available
Form 990 2022
Location
Pulaski, TN, USA
Phone
9313637308
Rating
60
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$504,390
Expenses
$317,812
Assets
$1,178,908
Liabilities
$58,125

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

Leadership & pay

11 people listed

People named in this filing

  • SHANE ARMSTRONG (ASSISTANT CHIEF)
  • JR GARNER (ASSISTANT CHIEF)
  • PAM ARNELL (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 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provide fire & rescue services and education to the residents of giles county Tennessee

What it reported doing in 2022

98.4% of expenses used to provide fire and rescue services and education to Giles County, Tennessee.

Operating model

Revenue model
Grant-funded. 81% 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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 71
  • Accountability: 12
  • Sustainability: 81
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 68.1%; rating input score 68
  • Program expense ratio: 86.8%; rating input score 87
  • Fundraising efficiency: $19.18 raised per $1 spent on fundraising; rating input score 57; 57th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 78.6%; rating input score 79; 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

Accountability

  • Independent voting board: 0%; rating input score 0; 4th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 37%; rating input score 88; 88th percentile among comparable filings
  • Total-asset coverage ratio: 3.71; rating input score 80; 80th percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 55; 55th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 82; 82nd percentile among comparable filings

Growth

  • Program expense growth: -1.7% per year; rating input score 0; 17th percentile among comparable filings
  • Revenue growth: 2.2% per year; rating input score 100; 31st percentile among comparable filings
  • Asset growth: 3.2% per year; rating input score 100; 32nd percentile among comparable filings

Details

  • Where the money goes: 68.1% of revenue deployed · 86.8% of spending went to programs
  • Governance: 0 of 11 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $276K in reported program spending
  • Leadership: top reported pay $0 · 11 people listed
  • Consistency: 19 of 22 current checks pass · 3 findings to review
  • Schedules: 4 filed schedules
  • Filing history: 12 filing years from 2011 to 2022
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Financial Efficiency: Fundraising efficiency scored 57/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Schedule D land buildings reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Schedule G fundraiser detail did not reconcile in the filed values.
  • Review — Sustainability: Liabilities to assets ratio scored 55/100.