North Carolina Association of Fire Chiefs

Nonprofit profile at a glance

EIN
566049897
IRS 990 coverage
2012–2024
Forms available
Form 990 2024, Form 990-EZ 2011
Location
Brevard, NC, USA
Phone
9192181387
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Professional Societies, Associations

Reported finances

Revenue
$907,537
Expenses
$866,083
Assets
$558,419
Liabilities
$375

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

Leadership & pay

10 people listed

Executive titles in this filing

  • SCOTT BURNETTE (EXECUTIVE DIRECTOR)
  • TRACY MOSLEY (DEPUTY EXECUTIVE DIRECTOR)
  • JOEY WEBB (PAST PRESIDENT)
  • BRIAN CAUSEY (1ST VICE PRESIDENT)
  • JENNIFER SMITH (PRESIDENT)
  • EARL WITHERS III (2ND VICE PRESIDENT)

Highest reported compensation

  • SCOTT BURNETTE (EXECUTIVE DIRECTOR): $39,999 total reported compensation
  • TRACY MOSLEY (DEPUTY EXECUTIVE DIRECTOR): $18,333 total reported compensation
  • DAVIE SUMMEY (TREASURER): $6,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Facilitating protection and education of the fire service and public from adverse effects of fire, sudden medical emergencies and exposure to dangerous conditions created by either man or nature

What it reported doing in 2024

Conferences including the midwinter conference, fire prevention school and annual conference serving approximatly 1000 attendees

Operating model

Revenue model
Earned-program. 91% of the money available for current operations came from fees and other program revenue.
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 - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 100
  • Accountability: 68
  • Sustainability: 47
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 82.4%; rating input score 82
  • Program expense ratio: 88.5%; rating input score 88
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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; 63rd percentile among comparable filings
  • Governance controls: 2 of 9 controls in place; rating input score 22
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: 4.6%; rating input score 49; 49th percentile among comparable filings
  • Total-asset coverage ratio: 0.64; rating input score 30; 30th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 7.4%; rating input score 46; 46th percentile among comparable filings

Growth

  • Program expense growth: 8.9% per year; rating input score 100; 59th percentile among comparable filings
  • Revenue growth: 10% per year; rating input score 100; 66th percentile among comparable filings
  • Asset growth: 9.4% per year; rating input score 100; 57th percentile among comparable filings

Details

  • Where the money goes: 82.4% of revenue deployed · 88.5% of spending went to programs
  • Governance: 10 of 10 board members independent · 2 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $766K in reported program spending
  • Leadership: top reported pay $40K · 10 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 11 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 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: Governance controls: 6 of 8 not reported.
  • Moderate — Sustainability: Operating margin scored 49/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 30/100.
  • Moderate — Sustainability: Officer compensation ratio scored 46/100.