Lexington Fraternal Order of Firefighters Inc
Nonprofit profile at a glance
- EIN
- 611247767
- IRS 990 coverage
- 2016–2024
- Forms available
- Form 990 2024, Form 990-EZ 2011
- Location
- Lexington, KY, USA
- Phone
- 8592430351
- Rating
- 67
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Youth Development N.E.C.
Reported finances
- Revenue
- $347,585
- Expenses
- $291,227
- Assets
- $759,007
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- CHRIS MCFARLANE (PRESIDENT)
Highest reported compensation
- CHRIS MCFARLANE (PRESIDENT): $5,000 total reported compensation
- JOE APPLEGATE (VICE PRESIDE): $5,000 total reported compensation
- BYRON BRADFORD (SECRETARY): $5,000 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The organization was established to promote brotherhood among the men and women of the lexington fire department, act as a public service organization to educate the public about fire safety, and to provide opportunities for the firefighters to serve the community.
What it reported doing in 2024
"firefighter stair climb and monument to the fallen" the monument to the fallen was erected in phoenix park in lexington to honor the firefighters that have died in the line of duty. Funds continue to be raised for the necessary maintenance and additions to the monument and other acts of benevolence to firefighters as situations arise.
Operating model
- Revenue model
- Donor-supported. 83% of the money available for current operations came from contributions and gifts.
- Distribution model
- Direct operator. The filing allocates 87% 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 - 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 some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 54
- Transparency & Controls: 85
- Accountability: 68
- Sustainability: 65
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 56.6%; rating input score 57
- Program expense ratio: 67%; rating input score 67
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 92.3%; rating input score 92; 22nd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 83.1%; rating input score 83; 49th percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd 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: 16.2%; rating input score 69; 69th percentile among comparable filings
- Total-asset coverage ratio: 2.61; rating input score 65; 65th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
- Officer compensation ratio: 6.9%; rating input score 31; 31st percentile among comparable filings
Growth
- Program expense growth: -0.9% per year; rating input score 0; 27th percentile among comparable filings
- Revenue growth: 7.1% per year; rating input score 100; 62nd percentile among comparable filings
- Asset growth: 7% per year; rating input score 100; 56th percentile among comparable filings
Details
- Where the money goes: 56.6% of revenue deployed · 67% of spending went to programs
- Governance: 4 of 4 board members independent · 2 of 9 filing controls reported
- Programs: 4 filed program accomplishments · $195K in reported program spending
- Leadership: top reported pay $5K · 4 people listed
- Consistency: 24 of 25 current checks pass · 1 finding to review
- Schedules: 6 filed schedules · includes major donors and grants
- Filing history: 8 filing years from 2016 to 2024
- Contacts: How to reach this organization
- Money network: 4 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.
- Review — Financial Efficiency: Mission deployment rate scored 57/100.
- High — Accountability: Governance controls: 6 of 8 not reported.
- High — Growth: Program expense growth scored 0/100.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
- Moderate — Sustainability: Officer compensation ratio scored 31/100.