Jefferson Volunteer Fire Company

Nonprofit profile at a glance

EIN
251310102
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
Jefferson, PA, USA
Phone
7248832091
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$304,753
Expenses
$315,184
Assets
$2,555,100
Liabilities
$172,786

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

Leadership & pay

12 people listed

Executive titles in this filing

  • Genea McCartney (President)
  • John Tennant (Vice President)

People named in this filing

  • Joe Petek (Chief)
  • Genea McCartney (President)
  • Kevin Sisler (Assistant Chief)

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

Community and area fire protection. Render assistance at accident sites. Provide area ambulance service.

What it reported doing in 2024

Our first response area covers 20 square miles, with roughly 6,500 people and 2,650 homes. Our immediate area includes 4 schools, 7 Churches, 2 mobile home parks, 1 RV park, and numerous businesses and commercial properties. Additionally, we provide protection for numerous State, County, Borough and Township roads that traverse the area, 1 Railroad line, and many high pressure gas and propane lines. With many mutual aid requests, our response area expands to 100 square miles. 12,700 people, and 4,550 homes. Our normal response to these requests is within 20-25 minutes with 20 plus members when available. We feel that this is a testament to the departments dedication to serving the public, as well as our own Community. The number of mutual aid responses in 2024 was 3, as well as 18 public service calls as well as 6 separate trees down responses. Also in 2024 we responded to 66 fire related calls, including 26 structure fires, 13 field fires, 24 fire alarm activations, and 3 unknown type fires. We also responded to 5 unknown odor investigations, 1 smoke in a structure call, 10 reports of wires on fire and 1 false fire alarm activation. We were also placed on Stand By from neighboring departments 3 times.

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 97% 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 program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 83
  • Accountability: 70
  • Sustainability: 52
  • Growth: 20

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: 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: 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: -3.4%; rating input score 32; 32nd percentile among comparable filings
  • Total-asset coverage ratio: 8.11; rating input score 87; 87th percentile among comparable filings
  • Liabilities to assets ratio: 0.07; rating input score 30; 30th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: -2% per year; rating input score 0; 24th percentile among comparable filings
  • Revenue growth: -0.9% per year; rating input score 0; 20th percentile among comparable filings
  • Asset growth: 2.6% per year; rating input score 100; 36th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 55 of 55 board members independent · 2 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $315K in reported program spending
  • Leadership: top reported pay $0 · 12 people listed
  • Consistency: 42 of 43 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 7 filing years from 2013 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.

  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 32/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 30/100.