Jefferson County Fire Training Academy

Nonprofit profile at a glance

EIN
611132117
IRS 990 coverage
2014–2023
Forms available
Form 990 2023
Location
Louisville, KY, USA
Phone
5024086899
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Disaster Preparedness and Relief Services

Reported finances

Revenue
$147,364
Expenses
$291,855
Assets
$1,609,063
Liabilities
$64,729

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • SCOTT EVANS (PRESIDENT)
  • ROB DWYER (VICE PRESIDENT)

People named in this filing

  • SCOTT EVANS (PRESIDENT)
  • ROB DWYER (VICE PRESIDENT)
  • JAMES H JENNINGS (TREASURER)

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 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To train and educate emergency responders

What it reported doing in 2023

Each year the Kentucky regional fire training academy trains over 750 fire fighters from member departments in fire behavior, fire suppression, ventilation, rope rescue, auto extrication, and hazardous materials. We also provide training for non-member departments thru joint training programs. The Kentucky fire commission uses the facility for cpat testing and firefighting combat challenge training. The facility is used by jefferson county search dog association, jefferson county trench rescue team, jefferson coroners office, and the Kentucky air national guard.

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 - 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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 82
  • Accountability: 70
  • Sustainability: 37
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 13th 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: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -98.1%; rating input score 2; 2nd percentile among comparable filings
  • Total-asset coverage ratio: 5.51; rating input score 81; 81st percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 36; 36th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 11.7% per year; rating input score 100; 73rd percentile among comparable filings
  • Revenue growth: -0.9% per year; rating input score 0; 23rd percentile among comparable filings
  • Asset growth: -3.5% per year; rating input score 0; 14th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 8 of 8 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $292K in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 18 of 19 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 9 filing years from 2014 to 2023
  • 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.

  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Sustainability: Operating margin scored 2/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 36/100.