Ladies Auxiliary Liberty Fire Company

Nonprofit profile at a glance

EIN
821312389
IRS 990 coverage
2018–2025
Forms available
Form 990 2025
Location
New Berlinville, PA, USA
Phone
6103679372
Rating confidence
Limited
Sector
Fire Prevention

Reported finances

Revenue
$-2,091
Expenses
$43,116
Assets
$23,108
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • MARGARET OSWALD (PRESIDENT)
  • YVONNE QUICKSEL (VICE PRESIDENT)

People named in this filing

  • MARGARET OSWALD (PRESIDENT)
  • YVONNE QUICKSEL (VICE PRESIDENT)
  • MELANIE SAWYER (RECORDING SECRETARY)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To run fundraisers to raise money to help the surrounding community through donations to the fire companies and to local citizens in need of financial or material help

Operating model

Revenue model
No positive adjusted resources. The filing reports no positive adjusted operating resources.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: 70
  • Transparency & Controls: 82
  • Accountability: 76
  • Sustainability: 22
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: 94.3%; rating input score 94
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 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: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -2,162%; rating input score 3; 3rd percentile among comparable filings
  • Total-asset coverage ratio: 0.54; rating input score 20; 20th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: 10.3% per year; rating input score 100; 74th percentile among comparable filings
  • Revenue growth: -12.5% per year; rating input score 0; 27th percentile among comparable filings
  • Asset growth: 8.6% per year; rating input score 100; 74th percentile among comparable filings

Details

  • Where the money goes: 94.3% of spending went to programs
  • Governance: 40 of 40 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $41K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 16 of 17 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 8 filing years from 2018 to 2025
  • 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 — Accountability: Governance controls: 3 of 6 not reported.
  • High — Sustainability: Operating margin scored 3/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Total-asset coverage ratio scored 20/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.