Modoc Fire Safe Council
Nonprofit profile at a glance
- EIN
- 870764643
- IRS 990 coverage
- 2024–2024
- Forms available
- Form 990 2024, Form 990-EZ 2023
- Location
- Alturas, CA, USA
- Phone
- 5302335516
- Rating
- 67
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Fire Prevention
Reported finances
- Revenue
- $299,122
- Expenses
- $305,062
- Assets
- $214,904
- Liabilities
- $144,635
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
3 people listed
People named in this filing
- Jodi Frey (Chairperson)
- Patricia Caffee (Vice Chairperson)
- Judy Mason (Interm Secretary 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 bring together the resources of public and private resource organizations in the interests of wildfire prevention loss and mitigation.
What it reported doing in 2024
Modoc Fire Safe Council recieved capacity building grant funds from Sierra Nevada Conservancy facilitate the formation of Firewise USA communities. A second deliverable is project development.
Operating model
- Revenue model
- Grant-funded. 98% of the money available for current operations came from government grants.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 79
- Transparency & Controls: 78
- Accountability: 36
- Sustainability: 34
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 89.8%; rating input score 90
- Program expense ratio: 88%; rating input score 88
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 76.9%; rating input score 77; 0th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 100%; rating input score 100; 80th percentile among comparable filings
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 0%; rating input score 0; 7th percentile among comparable filings
- Governance controls: 6 of 7 controls in place; rating input score 86
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- 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: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -2%; rating input score 34; 34th percentile among comparable filings
- Total-asset coverage ratio: 0.7; rating input score 32; 32nd percentile among comparable filings
- Liabilities to assets ratio: 0.67; rating input score 8; 8th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 61.5% per year; rating input score 100; 98th percentile among comparable filings
- Asset growth: 6.3% per year; rating input score 100; 53rd percentile among comparable filings
Details
- Where the money goes: 89.8% of revenue deployed · 88% of spending went to programs
- Governance: 0 of 3 board members independent · 6 of 7 filing controls reported
- Programs: 4 filed program accomplishments · $268K in reported program spending
- Leadership: top reported pay $0 · 3 people listed
- Consistency: 40 of 44 current checks pass · 4 findings to review
- Schedules: 4 filed schedules · includes grants
- Contacts: How to reach this organization
- Money network: 2 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.
- Moderate — Sustainability: Operating margin scored 34/100.
- Review — Accountability: Governance controls: Document-retention policy not reported.
- Moderate — Sustainability: Total-asset coverage ratio scored 32/100.
- High — Sustainability: Liabilities to assets ratio scored 8/100.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX InformationTechnology column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.