Grifton Community Fire Association Inc

Nonprofit profile at a glance

EIN
561458981
IRS 990 coverage
2010–2024
Forms available
Form 990 2024, Form 990-EZ 2009
Location
Grifton, NC, USA
Phone
2523785400
Rating
54
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$383,851
Expenses
$218,507
Assets
$1,252,076
Liabilities
$274,721

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

Leadership & pay

13 people listed

Executive titles in this filing

  • ROGER CARRAWAY (PRESIDENT)
  • ROBERT JOHNSON (VICE PRESIDENT)

Highest reported compensation

  • DONALD JOHNSON (TREASURER): $1,100 total reported compensation
  • ROGER CARRAWAY (PRESIDENT): $1,088 total reported compensation
  • ROBERT JOHNSON (VICE PRESIDENT): $732 total reported compensation

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

Overview

Mission

Provide emergency support for fire and rescue

What it reported doing in 2024

During the current fiscal year, the grifton community fire association responded to approximately 196 emergency calls.

Operating model

Revenue model
Donor-supported. 96% of the money available for current operations came from contributions and gifts.
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

MIXED - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 38
  • Transparency & Controls: 83
  • Accountability: 28
  • Sustainability: 72
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 28.1%; rating input score 28
  • Program expense ratio: 47.5%; rating input score 48
  • Fundraising efficiency: $18.86 raised per $1 spent on fundraising; rating input score 56; 56th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 22nd 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: 25%; rating input score 25; 15th percentile among comparable filings
  • Governance controls: 3 of 9 controls in place; rating input score 33
    • Conflict-of-interest policy: Pass
    • 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: 43.1%; rating input score 89; 89th percentile among comparable filings
  • Total-asset coverage ratio: 5.73; rating input score 82; 82nd percentile among comparable filings
  • Liabilities to assets ratio: 0.22; rating input score 19; 19th percentile among comparable filings
  • Officer compensation ratio: 1.3%; rating input score 36; 36th percentile among comparable filings

Growth

  • Program expense growth: 3.1% per year; rating input score 100; 45th percentile among comparable filings
  • Revenue growth: 4.9% per year; rating input score 100; 52nd percentile among comparable filings
  • Asset growth: 7.3% per year; rating input score 100; 57th percentile among comparable filings

Details

  • Where the money goes: 28.1% of revenue deployed · 47.5% of spending went to programs
  • Governance: 3 of 12 board members independent · 3 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $104K in reported program spending
  • Leadership: top reported pay $1K · 13 people listed
  • Consistency: 25 of 26 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 15 filing years from 2010 to 2024
  • 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.

  • High — Financial Efficiency: Mission deployment rate scored 28/100.
  • High — Accountability: Independent voting board scored 25/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 48/100.
  • Moderate — Accountability: Governance controls: 5 of 8 not reported.
  • Review — Financial Efficiency: Fundraising efficiency scored 56/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 19/100.
  • Moderate — Sustainability: Officer compensation ratio scored 36/100.