Lake Harmony Volunteer Fire Co Inc

Nonprofit profile at a glance

EIN
232056840
IRS 990 coverage
2016–2025
Forms available
Form 990 2025
Location
Lake Harmony, PA, USA
Phone
5707228138
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$1,017,726
Expenses
$371,076
Assets
$4,166,635
Liabilities
$578,951

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

Leadership & pay

17 people listed

People named in this filing

  • JOSEPH LENNON (Chief and Trustee)
  • DAVID R LENNON (2nd V Pres Trustee)
  • ANGELO DUBRAVSKI (Trustee)

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 provide fire protection & emergency service to the nearby community

What it reported doing in 2025

The Lake Harmony Volunteer Fire Company provided property signs to property owners in Kidder Township in response to a township ordinance defining the size, color and location of property signs. The new required signs were to assist emergency service units in locating 9-1-1 emergency calls. The volunteer firemen purchased the materials and assembled the signs for all residents who requested the signs for Kidder Township properties.

Operating model

Revenue model
Grant-funded. 78% of the money available for current operations came from government grants.
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 total spending goes to programs and the filed numbers largely add up. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 71
  • Transparency & Controls: 82
  • Accountability: 76
  • Sustainability: 84
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 53.3%; rating input score 53
  • Program expense ratio: 92.4%; rating input score 92
  • Fundraising efficiency: $478.04 raised per $1 spent on fundraising; rating input score 95; 95th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 10th 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: Fail
    • 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: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 63.5%; rating input score 94; 94th percentile among comparable filings
  • Total-asset coverage ratio: 11.23; rating input score 92; 92nd percentile among comparable filings
  • Liabilities to assets ratio: 0.14; rating input score 30; 30th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: 8.5% per year; rating input score 100; 52nd percentile among comparable filings
  • Revenue growth: 10.8% per year; rating input score 100; 64th percentile among comparable filings
  • Asset growth: 4.9% per year; rating input score 100; 35th percentile among comparable filings

Details

  • Where the money goes: 53.3% of revenue deployed · 92.4% of spending went to programs
  • Governance: 33 of 33 board members independent · 3 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $343K in reported program spending
  • Leadership: top reported pay $0 · 17 people listed
  • Consistency: 18 of 19 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 10 filing years from 2016 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.

  • Review — Financial Efficiency: Mission deployment rate scored 53/100.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 30/100.