Merrick Volunteer Fire Department Inc

Nonprofit profile at a glance

EIN
872016420
IRS 990 coverage
2023–2024
Forms available
Form 990 2024, Form 990-N 2022
Location
Merrick, NY, USA
Phone
5162231501
Rating
60
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Fire Prevention

Official website

Reported finances

Revenue
$559,518
Expenses
$561,261
Assets
$135,116
Liabilities
$18,687

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

Leadership & pay

4 people listed

Highest reported compensation

  • JOHN WALSH (Secretary): $2,000 total reported compensation
  • JAMES BERGHORN (Treasurer): $2,000 total reported compensation
  • RUSSEL ROBINSON (Director-EMS): $2,000 total reported compensation

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

Overview

Mission

To provide fire protection and rescue services

Operating model

Revenue model
Donor-supported. 66% 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 - The filed numbers largely add up and revenue has grown recently. A relatively small share of voting board members are independent and a relatively small share of available resources goes toward mission work.

Rating breakdown

  • Financial Efficiency: 54
  • Transparency & Controls: 92
  • Accountability: 31
  • Sustainability: 31
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 50.6%; rating input score 51
  • Program expense ratio: 50.4%; rating input score 50
  • Fundraising efficiency: $71.19 raised per $1 spent on fundraising; rating input score 83; 83rd 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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 5th 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: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -0.3%; rating input score 34; 34th percentile among comparable filings
  • Total-asset coverage ratio: 0.24; rating input score 11; 11th percentile among comparable filings
  • Liabilities to assets ratio: 0.14; rating input score 37; 37th percentile among comparable filings
  • Officer compensation ratio: 1.1%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: -27.6% per year; rating input score 0; 2nd percentile among comparable filings
  • Revenue growth: 29% per year; rating input score 100; 92nd percentile among comparable filings
  • Asset growth: 0.8% per year; rating input score 100; 20th percentile among comparable filings

Details

  • Where the money goes: 50.6% of revenue deployed · 50.4% of spending went to programs
  • Governance: 0 of 4 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $283K in reported program spending
  • Leadership: top reported pay $2K · 4 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 2 filing years from 2023 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 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.

  • High — Accountability: Independent voting board scored 0/100.
  • Review — Financial Efficiency: Mission deployment rate scored 51/100.
  • Review — Financial Efficiency: Program expense ratio scored 50/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 34/100.
  • High — Sustainability: Total-asset coverage ratio scored 11/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 37/100.