Northumberland Fire Co-no 1

Nonprofit profile at a glance

EIN
240677233
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Northumberlnd, PA, USA
Phone
5704523486
Rating
52
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$254,210
Expenses
$233,108
Assets
$381,126
Liabilities
$187,295

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

Leadership & pay

8 people listed

Executive titles in this filing

  • DUANE TROUPE (PRESIDENT)
  • MICHAEL REEDY (VICE PRESIDENT)

Highest reported compensation

  • TINA HERNANDEZ (TREASURER): $5,492 total reported compensation

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

Overview

Mission

We are a volunteer fire company that seeks to serve the community in protecting and saving lives and property.

What it reported doing in 2024

Community organization donations: halloween community parade candy & prizes - $629; phil lockcuff golf tournament - $150; shikellamy h.s. Sports booster clubs - $100; community easter egg hunt candy & prizes - $1300; community christmas kids party - $906; fastbreaker booster club - $100

Operating model

Revenue model
Other-operating. 79% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 88% 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

MIXED - The filed numbers largely add up and program spending has grown recently. A relatively small share of voting board members are independent and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 45
  • Transparency & Controls: 80
  • Accountability: 16
  • Sustainability: 48
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 59.7%; rating input score 60
  • Program expense ratio: 34.5%; rating input score 34
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 25th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 62.2%; rating input score 62; 44th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 7th percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 8.3%; rating input score 57; 57th percentile among comparable filings
  • Total-asset coverage ratio: 1.63; rating input score 54; 54th percentile among comparable filings
  • Liabilities to assets ratio: 0.49; rating input score 11; 11th percentile among comparable filings
  • Officer compensation ratio: 2.4%; rating input score 35; 35th percentile among comparable filings

Growth

  • Program expense growth: 19.5% per year; rating input score 100; 84th percentile among comparable filings
  • Revenue growth: 13.2% per year; rating input score 100; 79th percentile among comparable filings
  • Asset growth: -3.2% per year; rating input score 0; 14th percentile among comparable filings

Details

  • Where the money goes: 59.7% of revenue deployed · 34.5% of spending went to programs
  • Governance: 0 of 550 board members independent · 3 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $80K in reported program spending
  • Leadership: top reported pay $5K · 8 people listed
  • Consistency: 43 of 44 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 4 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 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: Independent voting board scored 0/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 34/100.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • Review — Sustainability: Operating margin scored 57/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 54/100.
  • High — Sustainability: Liabilities to assets ratio scored 11/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 35/100.