Lowville Fire Department

Nonprofit profile at a glance

EIN
222532924
IRS 990 coverage
2013–2025
Forms available
Form 990 2025
Location
Lowville, NY, USA
Phone
3153774460
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Fire Prevention

Reported finances

Revenue
$603,335
Expenses
$454,802
Assets
$2,713,189
Liabilities
$311,330

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

Leadership & pay

12 people listed

Executive titles in this filing

  • DAVID EAGAN (PRESIDENT)

People named in this filing

  • JOE AUSTIN (CHIEF)
  • ANDY CHRISTMAN (1ST ASSISTAN)
  • DAVID EAGAN (PRESIDENT)

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

Save lives, suppress and control fires, control hazardous materials situations, and provide other services such as fire prevention education programs. The department will perform other activities as deemed in the best interest of the fire department and the citizens of the community.

What it reported doing in 2025

Suppress and control fires, save lives, control hazardous materials situations, and provide other services such as fire prevention education programs.

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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of total spending goes to programs. 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: 67
  • Transparency & Controls: 90
  • Accountability: 82
  • Sustainability: 75
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 58.6%; rating input score 59
  • Program expense ratio: 72.4%; rating input score 72
  • Fundraising efficiency: $133.07 raised per $1 spent on fundraising; rating input score 88; 88th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 24.6%; rating input score 77; 77th percentile among comparable filings
  • Total-asset coverage ratio: 5.97; rating input score 86; 86th percentile among comparable filings
  • Liabilities to assets ratio: 0.11; rating input score 33; 33rd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: -0.3% per year; rating input score 0; 14th percentile among comparable filings
  • Revenue growth: 9% per year; rating input score 100; 57th percentile among comparable filings
  • Asset growth: 5.2% per year; rating input score 100; 36th percentile among comparable filings

Details

  • Where the money goes: 58.6% of revenue deployed · 72.4% of spending went to programs
  • Governance: 5 of 5 board members independent · 4 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $329K in reported program spending
  • Leadership: top reported pay $0 · 12 people listed
  • Consistency: 29 of 29 current checks pass
  • Schedules: 5 filed schedules
  • Filing history: 13 filing years from 2013 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.

  • Review — Financial Efficiency: Mission deployment rate scored 59/100.
  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 33/100.