Horizon City Volunteer Fire Department

Nonprofit profile at a glance

EIN
237306022
IRS 990 coverage
2024–2024
Forms available
Form 990 2024, Form 990-N 2023
Location
Horizon City, TX, USA
Phone
9158523204
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Fire Prevention

Reported finances

Revenue
$447,648
Expenses
$427,365
Assets
$11,463
Liabilities
$28,699

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

Leadership & pay

5 people listed

Executive titles in this filing

  • DORIAN CEASE (PRESIDENT)
  • JAIME MANRIQUEZ (VICE PRESIDENT)

Highest reported compensation

  • DORIAN CEASE (PRESIDENT): $31,739 total reported compensation
  • ADRIAN CARRERA (SECRETARY): $12,335 total reported compensation
  • JAIME MANRIQUEZ (VICE PRESIDENT): $11,428 total reported compensation

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

Overview

Mission

The mission of horizon city volunteer fire department shall be to protect the quality of life for present and future generations through interaction with our community, compassionate service and an atmosphere that encourages innovation, professionalism, and diversity.

What it reported doing in 2024

As first responders to fires, public safety and medical emergencies, disasters and terrorist acts, horizon city volunteer fire department protects the lives and property of the residents and visitors in its response area and the surrounding areas in el paso county. The department advances public safety through its fire prevention, investigation and education programs. The timely delivery of these services enables the department to make significant contributions to the safety of the area it serves. During the fiscal year, the organization responded to 5,540 incidents. Since its formation, the department's most significant source of support has been its stipend contract with the el paso county emergency services district no.1 (esd), which requires that any funds transferred by esd are to be used excusively to cover the cost of the stipend program, and only allows the department to use $25,000 for unrestricted activities as the department's board of directors sees fit and in accordance with exempt purposes. The stipend program benefits not only the area within esd's jurisdiction but all surrounding areas of el paso county.

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
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. Some filing-based governance responses are negative or unanswered and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 83
  • Accountability: 72
  • Sustainability: 28
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 87.8%; rating input score 88
  • Program expense ratio: 92%; rating input score 92
  • Fundraising efficiency: Limited

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: 100%; rating input score 100; 63rd 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 4.5%; rating input score 50; 50th percentile among comparable filings
  • Total-asset coverage ratio: 0.03; rating input score 3; 3rd percentile among comparable filings
  • Liabilities to assets ratio: 2.5; rating input score 2; 2nd percentile among comparable filings
  • Officer compensation ratio: 13.9%; rating input score 25; 25th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 87.8% of revenue deployed · 92% of spending went to programs
  • Governance: 5 of 5 board members independent · 3 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $393K in reported program spending
  • Leadership: top reported pay $32K · 5 people listed
  • Consistency: 19 of 20 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Contacts: How to reach this organization
  • Money network: 4 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 — Accountability: Governance controls: 6 of 9 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Total-asset coverage ratio scored 3/100.
  • Review — Sustainability: Operating margin scored 50/100.
  • High — Sustainability: Liabilities to assets ratio scored 2/100.
  • High — Sustainability: Officer compensation ratio scored 25/100.