Kingsport Firefighters Association
Nonprofit profile at a glance
- EIN
- 237322422
- IRS 990 coverage
- 2012–2024
- Forms available
- Form 990 2024
- Location
- Kingsport, TN, USA
- Phone
- 4237652295
- Rating
- 56
- Verdict
- MIXED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $108,733
- Expenses
- $113,863
- Assets
- $203,855
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
6 people listed
Executive titles in this filing
- CHRIS LOWE (VICE PRESIDENT)
- JEREMY PITTS (PRESIDENT)
Highest reported compensation
- JEREMY PITTS (PRESIDENT): $3,726 total reported compensation
- ALLEN SHEPHERD (SECRETARY/TREASURER): $3,293 total reported compensation
- CHRIS LOWE (VICE PRESIDENT): $2,016 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To educate, train, and provide the safest and most effective work environment for our members and the community we serve. Also, to contribute to local charities, and provide the public with information concerning fire safety, etc., and support selected political candidates.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- Distribution model
- Hybrid. The nonprofit split its reported program spending across 53% for direct work, 9% for grants, and 37% for affiliated organizations.
The verdict
MIXED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 64
- Transparency & Controls: 83
- Accountability: 9
- Sustainability: 44
- Growth: 20
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 72%; rating input score 72
- Program expense ratio: 68.7%; rating input score 69
- Fundraising efficiency: $2.77 raised per $1 spent on fundraising; rating input score 12; 12th percentile among comparable filings
Transparency & Controls
- Consistency checks: 91.7%; rating input score 92; 19th 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: 0%; rating input score 0; 7th percentile among comparable filings
- Governance controls: 2 of 9 controls in place; rating input score 22
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Fail
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -4.7%; rating input score 30; 30th percentile among comparable filings
- Total-asset coverage ratio: 1.79; rating input score 56; 56th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
- Officer compensation ratio: 7.9%; rating input score 31; 31st percentile among comparable filings
Growth
- Program expense growth: -1% per year; rating input score 0; 27th percentile among comparable filings
- Revenue growth: -11.6% per year; rating input score 0; 5th percentile among comparable filings
- Asset growth: 0.2% per year; rating input score 100; 25th percentile among comparable filings
Details
- Where the money goes: 72% of revenue deployed · 68.7% of spending went to programs
- Governance: 0 of 6 board members independent · 2 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $78K in reported program spending
- Leadership: top reported pay $4K · 6 people listed
- Consistency: 23 of 24 current checks pass · 1 finding to review
- Schedules: 5 filed schedules
- Filing history: 10 filing years from 2012 to 2024
- Contacts: How to reach this organization
- Money network: 3 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 — Accountability: Independent voting board scored 0/100.
- High — Accountability: Governance controls: 6 of 8 not reported.
- High — Financial Efficiency: Fundraising efficiency scored 12/100.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- Moderate — Sustainability: Operating margin scored 30/100.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
- Review — Sustainability: Total-asset coverage ratio scored 56/100.
- Moderate — Sustainability: Officer compensation ratio scored 31/100.