Indiana Smoke Diver Association Inc

Nonprofit profile at a glance

EIN
462316202
IRS 990-EZ coverage
2014–2024
Forms available
Form 990-EZ 2024, Form 990-N 2017
Location
Brownsburg, IN, USA
Phone
3176704909
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Support N.E.C.

Reported finances

Revenue
$48,184
Expenses
$42,781
Assets
$30,230

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

Leadership & pay

1 person listed

Executive titles in this filing

  • Matthew Stewart (President)

People named in this filing

  • Matthew Stewart (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

To prevent death and injury to members of the fire services by the intense training of firefighters to be adaptable and to develop critical decision making survival skills in dangerous and high stress environments encountered by firefighters in the performance of their profession.

What it reported doing in 2024

To operate, equip, and maintain and raise funds for a facility to carry out the purposes of the organization

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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Total assets are small relative to annual expenses; liquid coverage is unknown and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 82
  • Sustainability: 47
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 79.3%; rating input score 79
  • Program expense ratio: 89.3%; rating input score 89

Transparency & Controls

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

Sustainability

  • Operating margin: 11.2%; rating input score 63; 63rd percentile among comparable filings
  • Total-asset coverage ratio: 0.71; rating input score 37; 37th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 20.8% per year; rating input score 100; 83rd percentile among comparable filings
  • Revenue growth: 22.7% per year; rating input score 100; 91st percentile among comparable filings
  • Asset growth: 7.7% per year; rating input score 100; 66th percentile among comparable filings

Details

  • Where the money goes: 79.3% of revenue deployed · 89.3% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $38K in reported program spending
  • Leadership: top reported pay $0 · 1 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 10 filing years from 2014 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.

  • Moderate — Sustainability: Total-asset coverage ratio scored 37/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.