Main-transit Volunteer Fire Department Benevolent Association

Nonprofit profile at a glance

EIN
461553102
IRS 990 coverage
2022–2024
Forms available
Form 990 2024
Location
Williamsville, NY, USA
Phone
7166329710
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Fraternal Societies

Reported finances

Revenue
$77,493
Expenses
$112,209
Assets
$471,088
Liabilities
$0

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

Leadership & pay

7 people listed

Executive titles in this filing

  • ANDREW M MAZUREK (VICE PRESIDENT)
  • SAMANTHA GARSON (PRESIDENT)

People named in this filing

  • ANDREW M MAZUREK (VICE PRESIDENT)
  • SAMANTHA GARSON (PRESIDENT)
  • DAVID BODKIN (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. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide relief, aid and assistance to the volunteer members of such corporation who are disabled, indigent or injured in the performance of their duties, and their families; to promote and safeguard the welfare of the volunteer members of such corporation, and their families; to maintain suitable headquarters for the members of such corporation; to provide for the health and safety of the volunteer members of such corporationl and to enhance the morale of the volunteer members of such corporation by providing social and recreational activities for the volunteer members of such corporation, and the promotion of the volunteer fire service within the territory protected by such fire department.

What it reported doing in 2024

To provide relief, aid and assistance to volunteer members who are disabled, indigent or injured in the performance of their duties, and their families and to provide for the health and safety of the volunteer members.

Operating model

Revenue model
Earned-program. 84% of the money available for current operations came from fees and other program revenue.
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. Some filing-based governance responses are negative or unanswered and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 90
  • Accountability: 70
  • Sustainability: 43
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 98.5%; rating input score 99
  • Fundraising efficiency: Limited

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: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -44.8%; rating input score 30; 30th percentile among comparable filings
  • Total-asset coverage ratio: 4.2; rating input score 46; 46th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: 33.3% per year; rating input score 100; 90th percentile among comparable filings
  • Revenue growth: -110.8% per year; rating input score 0; 3rd percentile among comparable filings
  • Asset growth: -14.3% per year; rating input score 0; 10th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 98.5% of spending went to programs
  • Governance: 7 of 7 board members independent · 2 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $111K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 13 of 13 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 3 filing years from 2022 to 2024
  • 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.

  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 30/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 46/100.