Harmony Fire District Relief Assoc

Nonprofit profile at a glance

EIN
251684076
IRS 990-EZ coverage
2019–2024
Forms available
Form 990 2018, Form 990-EZ 2024
Location
Zelienople, PA, USA
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Fire Prevention

Reported finances

Revenue
$108,531
Expenses
$246,427
Assets
$115,409

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

Leadership & pay

4 people listed

Executive titles in this filing

  • KEVIN BEHUN (President)
  • NATE MALLORY (Vice President)

People named in this filing

  • KEVIN BEHUN (President)
  • RODNEY KNIESS (Treasurer)
  • NATE MALLORY (Vice President)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

Volunteer firefighters relief associations are separate legal organizations affiliated with volunteer fire companies and/or volunteer fire departments herein referred to as fire company. The volunteer firefighters relief association vfra is a separate legal entity from the fire company. Vfras are funded by a statutory disbursement of foreign fire insurance tax funds. Disbursements are made to the vfras local municipality who then will forward the funds to the vfra. The purpose of the vfra is to encourage individuals to take part in the fire service as a volunteer and to provide funds for the protection of the volunteer firefighter and their heirs. According to act 118 of 2010, vfras may use their funds for the following purposes: to purchase investments to earn additional income. To pay costs to a member or a decessed members family for infirmity or other disability suffered in partcipation in fire service. To provide death benefits. To pay for safety training and safety equipment.

What it reported doing in 2024

The foreign fire insurance tax distribution law was passed as part of act 205 of 1984, the municipal pension plan funding standard and recovery act commonly referred to as act 205, 53 p.s. 895.101 et. Seq.. Specifically, chapter 7 of act 205 sets forth the provisions of the foreign fire insurance tax distribution law 53 p.s. 895.701-895.706. The source of the monies is a 2 percent tax on foreign fire insurance premiums. The term foreign fire insurance means fire insurance written by an insurance company which is not incorporated in the commonwealth of Pennsylvania. The commonwealth allocation to volunteer firefighters relief associations is determined by a formula based on the population and the market value of real estate for each municipality.

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
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 total spending goes to programs and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 82
  • Sustainability: 18
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 51%; rating input score 51

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -127.1%; rating input score 0; 0th percentile among comparable filings
  • Total-asset coverage ratio: 0.47; rating input score 36; 36th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: 4.5% per year; rating input score 100; 45th percentile among comparable filings
  • Revenue growth: 4.7% per year; rating input score 100; 46th percentile among comparable filings
  • Asset growth: -14.7% per year; rating input score 0; 8th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 51% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $126K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 6 filing years from 2019 to 2024
  • 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: Program expense ratio scored 51/100.
  • High — Sustainability: Operating margin scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 36/100.
  • High — Growth: Asset growth scored 0/100.