Middle River Volunteer Fire Co Inc

Nonprofit profile at a glance

EIN
520823946
IRS 990 coverage
2012–2015
Forms available
Form 990 2015
Location
Baltimore, MD, USA
Phone
4106873160
Rating
55
Verdict
MIXED
Rating confidence
Moderate
Sector
Fire Prevention

Official website

Reported finances

Revenue
$127,517
Expenses
$89,748
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2015. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • JAMES AKEHURST JR (PRESIDENT)

People named in this filing

  • JAMES SOLLENBERGER (TREASURER)
  • JAMES AKEHURST JR (PRESIDENT)
  • DAVE PRESNELL (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. Selected filing: tax year 2015. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

We provide fire protection, ems & rescue service without charge to our community.

Operating model

Revenue model
Other-operating. 79% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 98% 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

MIXED - The filed numbers largely add up and a large share of total spending goes to programs. 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: 60
  • Transparency & Controls: 90
  • Accountability: 6
  • Sustainability: 50
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 58.3%; rating input score 58
  • Program expense ratio: 79.4%; rating input score 79
  • Fundraising efficiency: $1.83 raised per $1 spent on fundraising; rating input score 9; 9th 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: 0%; rating input score 0; 6th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 29.6%; rating input score 87; 87th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 73; 73rd percentile among comparable filings

Growth

  • Program expense growth: -4.3% per year; rating input score 0; 29th percentile among comparable filings
  • Revenue growth: -13.1% per year; rating input score 0; 10th percentile among comparable filings
  • Asset growth: -39.6% per year; rating input score 0; 3rd percentile among comparable filings

Details

  • Where the money goes: 58.3% of revenue deployed · 79.4% of spending went to programs
  • Governance: 0 of 5 board members independent · 1 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $71K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 17 of 17 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 4 filing years from 2012 to 2015
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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 58/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 9/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 1/100.
  • High — Growth: Asset growth scored 0/100.