North Jackson Area Fire Department Inc

Nonprofit profile at a glance

EIN
237450136
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Pendergrass, GA, USA
Phone
7066932701
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$477,313
Expenses
$247,581
Assets
$1,360,326
Liabilities
$538,647

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

Leadership & pay

7 people listed

Highest reported compensation

  • RICHARD ELLIOTT (CHAIRMAN): $14,100 total reported compensation
  • JONATHAN JOHNSON (CFO/TREASURER): $2,297 total reported compensation
  • JAMES CARLYLE (FIRE CHIEF): $2,215 total reported compensation

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

Overview

Mission

Providing volunteer fire protection services to the residents of north jackson county, Georgia.

What it reported doing in 2024

Providing volunteer fire protection services to the residents of talmo, pendergrass and the unicorporated area of northern jackson county by protecting life, saving property through fire suppression and fire prevention education.

Operating model

Revenue model
Earned-program. 97% 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

SUPPORTED - The filed numbers largely add up and a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 62
  • Transparency & Controls: 90
  • Accountability: 90
  • Sustainability: 72
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 51.2%; rating input score 51
  • 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; 63rd percentile among comparable filings
  • Governance controls: 6 of 9 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: Limited
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 48.1%; rating input score 91; 91st percentile among comparable filings
  • Total-asset coverage ratio: 5.49; rating input score 81; 81st percentile among comparable filings
  • Liabilities to assets ratio: 0.4; rating input score 13; 13th percentile among comparable filings
  • Officer compensation ratio: 7.5%; rating input score 31; 31st percentile among comparable filings

Growth

  • Program expense growth: 4.6% per year; rating input score 100; 52nd percentile among comparable filings
  • Revenue growth: 8.8% per year; rating input score 100; 68th percentile among comparable filings
  • Asset growth: 6.8% per year; rating input score 100; 55th percentile among comparable filings

Details

  • Where the money goes: 51.2% of revenue deployed · 100% of spending went to programs
  • Governance: 7 of 7 board members independent · 6 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $248K in reported program spending
  • Leadership: top reported pay $14K · 7 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 13 filing years from 2011 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.

  • Review — Financial Efficiency: Mission deployment rate scored 51/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Sustainability: Liabilities to assets ratio scored 13/100.
  • Moderate — Sustainability: Officer compensation ratio scored 31/100.