Grafton Firefighters Association

Nonprofit profile at a glance

EIN
036009987
IRS 990 coverage
2023–2024
Forms available
Form 990 2024, Form 990-EZ 2022, Form 990-N 2022
Location
Grafton, VT, USA
Phone
8028432401
Rating
65
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$188,937
Expenses
$124,977
Assets
$590,497
Liabilities
$0

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

Leadership & pay

13 people listed

Executive titles in this filing

  • Amber Stevens (President of the Auxiliary)
  • William Watson (President)
  • Michael Field (Vice President)

Highest reported compensation

  • Robbie Sprague (Chief): $1,000 total reported compensation
  • Nathaniel Noyes (Assistant Chief): $750 total reported compensation
  • Ivor Syevens (Captain): $500 total reported compensation

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

Overview

Mission

This organized groupe of men are the unpald volunteer firefighters of Grafton organized for the purpose of saving lives and property in the vicinity of Grafton and Grafton: with out compensation

What it reported doing in 2024

Responded to: 2 Chimney Fires, 4 Brush Fires, 16 Vehicle Crashes, 2 PowerLine Emergencies, 11 Automatic Alarms, 1 Search and Rescue, 2 Service Calls, 9 Mutual Aid calls

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 98% 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 most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 39
  • Transparency & Controls: 86
  • Accountability: 74
  • Sustainability: 76
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 38.8%; rating input score 39
  • Program expense ratio: 50.9%; rating input score 51
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 19th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 33.9%; rating input score 85; 85th percentile among comparable filings
  • Total-asset coverage ratio: 4.72; rating input score 78; 78th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 2.2%; rating input score 35; 35th percentile among comparable filings

Growth

  • Program expense growth: 75.6% per year; rating input score 100; 98th percentile among comparable filings
  • Revenue growth: 18.5% per year; rating input score 100; 86th percentile among comparable filings
  • Asset growth: 22.9% per year; rating input score 100; 87th percentile among comparable filings

Details

  • Where the money goes: 38.8% of revenue deployed · 50.9% of spending went to programs
  • Governance: 13 of 13 board members independent · 3 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $64K in reported program spending
  • Leadership: top reported pay $1K · 13 people listed
  • Consistency: 37 of 38 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules · includes major donors
  • Filing history: 2 filing years from 2023 to 2024
  • Contacts: How to reach this organization
  • Money network: 10 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 39/100.
  • Review — Financial Efficiency: Program expense ratio scored 51/100.
  • Moderate — Accountability: Governance controls: 5 of 8 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 35/100.