Highland Park First Aid Squad

Nonprofit profile at a glance

EIN
237124292
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Highland Park, NJ, USA
Phone
7329858960
Rating
63
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Human Services

Reported finances

Revenue
$69,455
Expenses
$127,016
Assets
$1,317,748
Liabilities
$252,978

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

Leadership & pay

7 people listed

Executive titles in this filing

  • ARI LEWITTER (PRESIDENT)

People named in this filing

  • ARI LEWITTER (PRESIDENT)
  • DEBORAH LEWITTER (TREASURER)
  • REBECCA LAUER (TRUSTEE)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide, at no cost, emergency medical services and basic life support services to the community of highland park, nj

What it reported doing in 2024

Ambulance and first aid services

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 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 - The filed numbers largely add up and most voting board members are independent. A relatively small share of total spending goes to programs and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 49
  • Transparency & Controls: 82
  • Accountability: 70
  • Sustainability: 38
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 67.2%; rating input score 67
  • Program expense ratio: 25%; rating input score 25
  • Fundraising efficiency: $3.37 raised per $1 spent on fundraising; rating input score 31; 31st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 18th 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: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -82.9%; rating input score 23; 23rd percentile among comparable filings
  • Total-asset coverage ratio: 10.37; rating input score 64; 64th percentile among comparable filings
  • Liabilities to assets ratio: 0.19; rating input score 15; 15th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: -17.7% per year; rating input score 0; 19th percentile among comparable filings
  • Revenue growth: 7.3% per year; rating input score 100; 83rd percentile among comparable filings
  • Asset growth: 4.4% per year; rating input score 100; 64th percentile among comparable filings

Details

  • Where the money goes: 67.2% of revenue deployed · 25% of spending went to programs
  • Governance: 11 of 11 board members independent · 2 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $32K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 17 of 18 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 9 filing years from 2010 to 2024
  • 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 — Financial Efficiency: Program expense ratio scored 25/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 31/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Operating margin scored 23/100.
  • Moderate — Transparency & Controls: Schedule D land buildings reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 15/100.