New Union Volunteer Fire Department

Nonprofit profile at a glance

EIN
630940616
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Boaz, AL, USA
Phone
2565939576
Rating
62
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$89,651
Expenses
$68,746
Assets
$449,783
Liabilities
$16,110

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

Leadership & pay

6 people listed

Executive titles in this filing

  • GARY WALLS (PRESIDENT)

People named in this filing

  • CLARENCE MARONEY (VICE PRESIDE)
  • HARVEY MARTIN (FIRE CHIEF)
  • REBECCA MARTIN (ASST. FIRE C)

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

The primary exempt purpose of the new union volunteer fire department is to provide fire protection to inhabitants of a specific part of unincorporated etowah county, al

What it reported doing in 2024

The department provides fire protection to an unicorporated rural area in etowah county, Alabama. The number of persons benefited is undetermined.

Operating model

Revenue model
Grant-funded. 99% of the money available for current operations came from government grants.
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 - 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 revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 72
  • Transparency & Controls: 83
  • Accountability: 12
  • Sustainability: 61
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 73.1%; rating input score 73
  • Program expense ratio: 94.9%; rating input score 95
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 22nd 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: Limited
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 23.3%; rating input score 75; 75th percentile among comparable filings
  • Total-asset coverage ratio: 6.54; rating input score 54; 54th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 23; 23rd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: 2.3% per year; rating input score 100; 58th percentile among comparable filings
  • Revenue growth: -6.1% per year; rating input score 0; 40th percentile among comparable filings
  • Asset growth: 1.5% per year; rating input score 100; 49th percentile among comparable filings

Details

  • Where the money goes: 73.1% of revenue deployed · 94.9% of spending went to programs
  • Governance: 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $65K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 17 of 18 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 15 filing years from 2010 to 2024
  • 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.

  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule D land buildings reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Total-asset coverage ratio scored 54/100.
  • High — Sustainability: Liabilities to assets ratio scored 23/100.