Moon Twp Volunteer Fire Co

Nonprofit profile at a glance

EIN
251456115
IRS 990 coverage
2012–2025
Forms available
Form 990 2025
Location
Moon Twp, PA, USA
Phone
4122625006
Rating
85
Verdict
STRONG
Rating confidence
Moderate
Sector
Fire Prevention

Official website

Reported finances

Revenue
$272,048
Expenses
$213,769
Assets
$868,374
Liabilities
$143,495

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

Leadership & pay

11 people listed

Executive titles in this filing

  • MICHAEL HOUGH (VICE PRESIDENT)
  • JOSEPH SHIELDS (PRESIDENT)

Highest reported compensation

  • DAMIAN NEFT (TREASURER): $5,350 total reported compensation
  • JOHN WILSON (DIRECTOR): $4,000 total reported compensation
  • RYAN RUST (BOARD VICE CHAIRMAN): $2,450 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Volunteer fire & rescue

What it reported doing in 2025

Organization provides the public defense against fire, natural disasters & rescue operations

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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 100
  • Accountability: 82
  • Sustainability: 62
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 78.9%; rating input score 79
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 5 of 9 controls in place; rating input score 56
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • 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: 21.4%; rating input score 73; 73rd percentile among comparable filings
  • Total-asset coverage ratio: 4.06; rating input score 75; 75th percentile among comparable filings
  • Liabilities to assets ratio: 0.17; rating input score 18; 18th percentile among comparable filings
  • Officer compensation ratio: 7%; rating input score 29; 29th percentile among comparable filings

Growth

  • Program expense growth: 11.7% per year; rating input score 100; 71st percentile among comparable filings
  • Revenue growth: 14.4% per year; rating input score 100; 79th percentile among comparable filings
  • Asset growth: 10.4% per year; rating input score 100; 64th percentile among comparable filings

Details

  • Where the money goes: 78.9% of revenue deployed · 100% of spending went to programs
  • Governance: 77 of 77 board members independent · 5 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $214K in reported program spending
  • Leadership: top reported pay $5K · 11 people listed
  • Consistency: 29 of 30 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 14 filing years from 2012 to 2025
  • Contacts: How to reach this organization
  • Money network: 7 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.

  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 18/100.
  • High — Sustainability: Officer compensation ratio scored 29/100.