Mont Alto Volunteer Fire Co

Nonprofit profile at a glance

EIN
251387188
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Mont Alto, PA, USA
Phone
7177495151
Rating
61
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$385,791
Expenses
$374,462
Assets
$1,852,844
Liabilities
$516,454

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

Leadership & pay

14 people listed

Executive titles in this filing

  • DANNY REED (PRESIDENT)
  • JAMIE REED (VICE PRESIDENT)

Highest reported compensation

  • AMY REED (TREASURER): $14,400 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 for the boro of mont alto and parts of quincy and guilford townships of franklin county, pa, and to conduct training in firefighting, rescue and first aid, as well as provide educational training and materials on fire prevention.

What it reported doing in 2024

To conduct training in firefighting, rescue and first aid, as well as provide educational training and materials on fire provention.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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 most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 43
  • Transparency & Controls: 92
  • Accountability: 68
  • Sustainability: 51
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 47.3%; rating input score 47
  • Program expense ratio: 48.3%; rating input score 48
  • Fundraising efficiency: $1.12 raised per $1 spent on fundraising; rating input score 6; 6th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 90%; rating input score 90; 24th percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 2.9%; rating input score 46; 46th percentile among comparable filings
  • Total-asset coverage ratio: 4.95; rating input score 79; 79th percentile among comparable filings
  • Liabilities to assets ratio: 0.28; rating input score 16; 16th percentile among comparable filings
  • Officer compensation ratio: 1.9%; rating input score 35; 35th percentile among comparable filings

Growth

  • Program expense growth: -5.3% per year; rating input score 0; 16th percentile among comparable filings
  • Revenue growth: -1% per year; rating input score 0; 20th percentile among comparable filings
  • Asset growth: -1.9% per year; rating input score 0; 18th percentile among comparable filings

Details

  • Where the money goes: 47.3% of revenue deployed · 48.3% of spending went to programs
  • Governance: 9 of 10 board members independent · 3 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $181K in reported program spending
  • Leadership: top reported pay $14K · 14 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • 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 — Financial Efficiency: Mission deployment rate scored 47/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 48/100.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 6/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 46/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 16/100.
  • Moderate — Sustainability: Officer compensation ratio scored 35/100.