Logan Township United Fire Department

Nonprofit profile at a glance

EIN
251821713
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Altoona, PA, USA
Phone
8149432668
Rating
86
Verdict
STRONG
Rating confidence
Moderate
Sector
Fire Prevention

Official website

Reported finances

Revenue
$260,848
Expenses
$214,320
Assets
$1,122,872
Liabilities
$107,989

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

Leadership & pay

9 people listed

Executive titles in this filing

  • MICHAEL MORAN (PRESIDENT)
  • ANDREW WEIMER (VICE PRESIDENT)

Highest reported compensation

  • STEVE WEIMER (TREASURER): $590 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Volunteer fire company: the logan township united fire department is an all volunteer department. Volunteers are on call 24 hours a day, 7 days a week, 365 days a year and provide structural fire suppression, wildland fire suppression, rescue, and medical quick response services

What it reported doing in 2024

The department serves a primary dispatch area of approx 18 square miles and a residential population of approx 3800 people, housed in approx 1300 homes. This population increases with the school year as we are the primary response department for a portion of the Pennsylvania state university altoona campus and the numerous privately owned student housing complexes in the area. The ltufd is one of five volunteer departments that protect logan township, blair county, Pennsylvania. The five departments serve different geographical fire protection districts of logan township, but work together on most calls by interdepartmental automatic aid. Logan township encompasses 55 square miles and some 15,000 residents. The township departments train together regularly and work under a common governing board made up of the chief of each department, a township supervisor, and an administrative coordinator. This board serves to develop and implement common goals and standard operating practices as well as joint purchasing and standardization of equipment. The makeup of the land use varies greatly in logan township. As mentioned, the township fire departments serve parts of the Pennsylvania state university, we have an extensive commercial district with many strip and enclosed malls. Logan township fire departments are responsible for several miles of interstate 99 and numerous other state highways. We also serve parts of the norfolk southern railroad mainline and the norfolk southern juniata heavy repair shops. Additionally, there is an extensive amount of residential area, both sparsely populated and in housing developments. We have several elementary and private schools in the township as well as critical infrastructure of the state with seven water reservoirs, four water treatment plants and a sewage treatment plant which serve both the city of altoona and logan township, along with critical 911 communications infrastructure. There are also many square miles of wilderness land which we provide wildland firefighting services to in conjunction with the Pennsylvania department of forestry.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 92
  • Accountability: 90
  • Sustainability: 64
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 79.8%; rating input score 80
  • Program expense ratio: 89.8%; rating input score 90
  • Fundraising efficiency: $19.01 raised per $1 spent on fundraising; rating input score 56; 56th percentile among comparable filings

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: 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: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 17.8%; rating input score 71; 71st percentile among comparable filings
  • Total-asset coverage ratio: 5.24; rating input score 80; 80th percentile among comparable filings
  • Liabilities to assets ratio: 0.1; rating input score 26; 26th percentile among comparable filings
  • Officer compensation ratio: 0.3%; rating input score 37; 37th percentile among comparable filings

Growth

  • Program expense growth: 0.8% per year; rating input score 100; 34th percentile among comparable filings
  • Revenue growth: 3.7% per year; rating input score 100; 45th percentile among comparable filings
  • Asset growth: 3.7% per year; rating input score 100; 41st percentile among comparable filings

Details

  • Where the money goes: 79.8% of revenue deployed · 89.8% of spending went to programs
  • Governance: 8 of 8 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $193K in reported program spending
  • Leadership: top reported pay $590 · 9 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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: Fundraising efficiency scored 56/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Liabilities to assets ratio scored 26/100.
  • Moderate — Sustainability: Officer compensation ratio scored 37/100.