Ligonier Firemen's Relief Association

Nonprofit profile at a glance

EIN
256040919
IRS 990-EZ coverage
2021–2024
Forms available
Form 990-EZ 2024
Location
Ligonier, PA, USA
Phone
7242382016
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$24,833
Expenses
$23,484
Assets
$287,395
Liabilities
$45,000

Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • MATTHEW FERRY (PRESIDENT)

People named in this filing

  • MATTHEW FERRY (PRESIDENT)
  • JOSHUA MILLER (VICE-PRESIDE)
  • PHILLIP J FLEMING (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-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Protecting the volunteer firefighters in ligonier

What it reported doing in 2024

Insurance for members: 1) term life insurance, 2) accident & health, 3) death and dismemberment, 4) personal protective equipment.

Operating model

Revenue model
Donor-supported. 68% of the money available for current operations came from contributions and gifts.
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 available resources goes toward mission work and the filed numbers largely add up. A relatively small share of total spending goes to programs and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 70
  • Transparency & Controls: 82
  • Sustainability: 62
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 83%; rating input score 83
  • Program expense ratio: 47.8%; rating input score 48

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 5.4%; rating input score 55; 55th percentile among comparable filings
  • Total-asset coverage ratio: 12.24; rating input score 93; 93rd percentile among comparable filings
  • Liabilities to assets ratio: 0.16; rating input score 15; 15th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -21.6% per year; rating input score 0; 17th percentile among comparable filings
  • Revenue growth: 1.5% per year; rating input score 100; 58th percentile among comparable filings
  • Asset growth: 2.4% per year; rating input score 100; 48th percentile among comparable filings

Details

  • Where the money goes: 83% of revenue deployed · 47.8% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 2 filed program accomplishments · $11K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 4 filing years from 2021 to 2024
  • Contacts: How to reach this organization
  • 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 — Financial Efficiency: Program expense ratio scored 48/100.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Sustainability: Operating margin scored 55/100.
  • High — Sustainability: Liabilities to assets ratio scored 15/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.