Lehigh Fire Co No 1 Inc

Nonprofit profile at a glance

EIN
240641268
IRS 990 coverage
2014–2025
Forms available
Form 990 2025
Location
Lehighton, PA, USA
Phone
6103772449
Rating
52
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$303,361
Expenses
$253,075
Assets
$1,351,639
Liabilities
$16

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

Leadership & pay

4 people listed

Executive titles in this filing

  • LONNY ARMBRUSTER (PRESIDENT)
  • KEVIN ODONNELL (VICE PRESIDENT)

People named in this filing

  • LONNY ARMBRUSTER (PRESIDENT)
  • KEVIN ODONNELL (VICE PRESIDENT)
  • LARRY ARMBRUSTER (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

Serving the lehighton residents with fire fighting protection

Operating model

Revenue model
Other-operating. 76% of the money available for current operations came from other operating 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 most voting board members are independent. 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: 6
  • Transparency & Controls: 100
  • Accountability: 64
  • Sustainability: 70
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 7.2%; rating input score 7
  • Program expense ratio: 6.2%; rating input score 6
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 1 of 7 controls in place; rating input score 14
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 16.6%; rating input score 67; 67th percentile among comparable filings
  • Total-asset coverage ratio: 5.34; rating input score 81; 81st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 54; 54th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: -8% per year; rating input score 0; 12th percentile among comparable filings
  • Revenue growth: 2.1% per year; rating input score 100; 31st percentile among comparable filings
  • Asset growth: 6.7% per year; rating input score 100; 51st percentile among comparable filings

Details

  • Where the money goes: 7.2% of revenue deployed · 6.2% of spending went to programs
  • Governance: 4 of 4 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $16K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 17 of 17 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 12 filing years from 2014 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.

  • High — Financial Efficiency: Mission deployment rate scored 7/100.
  • High — Financial Efficiency: Program expense ratio scored 6/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Sustainability: Liabilities to assets ratio scored 54/100.