Modoc Volunteer Fire Department

Nonprofit profile at a glance

EIN
570702919
IRS 990-EZ coverage
2019–2025
Forms available
Form 990 2017, Form 990-EZ 2025
Location
Modoc, SC, USA
Phone
8643332249
Rating
89
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$65,537
Expenses
$66,627
Assets
$438,967
Liabilities
$139,183

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

Leadership & pay

10 people listed

People named in this filing

  • BRAD BARBEE (CHIEF FIREMA)
  • ALLEN DEAN (CHAIRMAN)
  • FRANCES LEWIS (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-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Fire suspression and first responders

What it reported doing in 2025

Depreciation expense non-investment property depreciation expense related to non-investment property represents the systematic allocation of the cost of property and equipment used in operations over their estimated useful lives. Such assets are not held for investment or revenue-producing purposes.

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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and liabilities are high compared with assets.

Rating breakdown

  • Financial Efficiency: 98
  • Transparency & Controls: 82
  • Sustainability: 52
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 99.1%; rating input score 99
  • Program expense ratio: 97.5%; rating input score 97

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -1.7%; rating input score 39; 39th percentile among comparable filings
  • Total-asset coverage ratio: 6.59; rating input score 87; 87th percentile among comparable filings
  • Liabilities to assets ratio: 0.32; rating input score 10; 10th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 44.2% per year; rating input score 100; 91st percentile among comparable filings
  • Revenue growth: 10.3% per year; rating input score 100; 81st percentile among comparable filings
  • Asset growth: 10.3% per year; rating input score 100; 71st percentile among comparable filings

Details

  • Where the money goes: 99.1% of revenue deployed · 97.5% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 2 filed program accomplishments · $65K in reported program spending
  • Leadership: top reported pay $0 · 10 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 7 filing years from 2019 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.

  • Moderate — Sustainability: Operating margin scored 39/100.
  • High — Sustainability: Liabilities to assets ratio scored 10/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.