Johnson County Emergency and Rescue Squad Inc

Nonprofit profile at a glance

EIN
620946367
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Mountain City, TN, USA
Phone
4237276531
Rating
56
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$2,201,355
Expenses
$1,714,093
Assets
$1,809,380
Liabilities
$141,300

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

Leadership & pay

8 people listed

Highest reported compensation

  • BRAD GENTRY (DIRECTOR): $73,814 total reported compensation
  • MATTHEW CORNETT (SECRETARY): $61,979 total reported compensation
  • Dillon McQueen (BOARD MEMEBER): $50,938 total reported compensation

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

Overview

Mission

Provides rapid, high quality pre-hospital medical care and emergency transportation to individuals experiencing illness, injury, or life threatening situations.

What it reported doing in 2024

Provides rapid, high quality pre-hospital medical care and emergency transportation to individuals experiencing illness, injury, or life threatening situations

Operating model

Revenue model
Earned-program. 87% 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

MIXED - The filed numbers largely add up and revenue has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 36
  • Transparency & Controls: 81
  • Accountability: 58
  • Sustainability: 59
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 25.7%; rating input score 26
  • Program expense ratio: 33%; rating input score 33
  • Fundraising efficiency: $742.86 raised per $1 spent on fundraising; rating input score 97; 97th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 4th 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: 0 of 9 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Limited
    • Other executive compensation review process: Missing
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 22.1%; rating input score 79; 79th percentile among comparable filings
  • Total-asset coverage ratio: 1.06; rating input score 39; 39th percentile among comparable filings
  • Liabilities to assets ratio: 0.08; rating input score 63; 63rd percentile among comparable filings
  • Officer compensation ratio: 11.3%; rating input score 26; 26th percentile among comparable filings

Growth

  • Program expense growth: -4.4% per year; rating input score 0; 6th percentile among comparable filings
  • Revenue growth: 14% per year; rating input score 100; 80th percentile among comparable filings
  • Asset growth: 22.9% per year; rating input score 100; 87th percentile among comparable filings

Details

  • Where the money goes: 25.7% of revenue deployed · 33% of spending went to programs
  • Governance: 7 of 7 board members independent · 0 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $565K in reported program spending
  • Leadership: top reported pay $74K · 8 people listed
  • Consistency: 24 of 25 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 4 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 5 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.

  • High — Financial Efficiency: Mission deployment rate scored 26/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 33/100.
  • High — Accountability: Governance controls: 6 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 39/100.
  • High — Sustainability: Officer compensation ratio scored 26/100.