Lemmon Emt Association

Nonprofit profile at a glance

EIN
460340197
IRS 990-EZ coverage
2011–2022
Forms available
Form 990 2020, Form 990-EZ 2022
Location
Lemmon, SD, USA
Phone
6053747617
Rating
90
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$155,793
Expenses
$164,677
Assets
$359,424
Liabilities
$2,064

Source: IRS Form 990-EZ. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • MATTHEW BARNES (President)
  • NICOLE TENNANT (Vice President)

People named in this filing

  • CATHY REINERT (Secretary)
  • MATTHEW BARNES (President)
  • CARRIE DERSCHAN (Treasurer)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provide emt and ambulance services for the lemmon area by responding to medical emergencies.

What it reported doing in 2022

Lemmon emt association serves a rural area in nw South Dakota. The emt responders are voulunteers who are only paid when an emergency medical call is made.

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 100
  • Transparency & Controls: 82
  • Sustainability: 43
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -5.7%; rating input score 22; 22nd percentile among comparable filings
  • Total-asset coverage ratio: 2.18; rating input score 82; 82nd percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 49; 49th percentile among comparable filings
  • Officer compensation ratio: 5.6%; rating input score 25; 25th percentile among comparable filings

Growth

  • Program expense growth: 4.7% per year; rating input score 100; 49th percentile among comparable filings
  • Revenue growth: 1.6% per year; rating input score 100; 35th percentile among comparable filings
  • Asset growth: 1.6% per year; rating input score 100; 31st percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $165K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 10 filing years from 2011 to 2022
  • Contacts: How to reach this organization
  • Money network: 8 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 — Sustainability: Operating margin scored 22/100.
  • High — Sustainability: Officer compensation ratio scored 25/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 49/100.