Oak Level Volunteer Fire Association

Nonprofit profile at a glance

EIN
541529708
IRS 990 coverage
2021–2025
Forms available
Form 990 2025, Form 990-EZ 2020
Location
Halifax, VA, USA
Phone
4344762550
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Fire Prevention

Reported finances

Revenue
$165,249
Expenses
$233,940
Assets
$881,098
Liabilities
$315,936

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

Leadership & pay

6 people listed

Executive titles in this filing

  • TIM BOELTE (PRESIDENT)
  • WILLIAM CLARK (VICE PRESIDENT)

People named in this filing

  • TIM BOELTE (PRESIDENT)
  • WILLIAM CLARK (VICE PRESIDENT)
  • AUTUMN WALTMAN (SECRETARY)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The oak level volunteer fire association was founded in 1964 and is a rural department consisting totally of volunteers dedicated to serving out community. The purpose of the organization is to protect life and health, protect property, and to extinguish fires for the citizens of our fire district and any other district that we may be called upon to assist. Based in halifax county, Virginia, we serve an area consisting of 88 square miles with a total population of approximately 2,500 persons. This is accomplished from a 6 bay building located at 2019 oak level road - halifax, Virginia. Since our district is located at the edge of halifax county, we also routinely run mutual aid calls with 3 pittsylvania county departments as well as 3 departments in halifax county. We have active roster of approximately 25 active firefighters with approximately 10 of those members being emt certified as well.

What it reported doing in 2025

The oak level volunteer fire association extinguishes fires and assists the local rescue squad with emergency medical services in the area served. This area consists of 88 square miles and has a total population of approximately 2,500 people.

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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 86
  • Accountability: 64
  • Sustainability: 33
  • Growth: 100

Detailed rating inputs

Financial Efficiency

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

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 24th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -41.6%; rating input score 5; 5th percentile among comparable filings
  • Total-asset coverage ratio: 3.77; rating input score 74; 74th percentile among comparable filings
  • Liabilities to assets ratio: 0.36; rating input score 11; 11th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 39.8% per year; rating input score 100; 93rd percentile among comparable filings
  • Revenue growth: 5.1% per year; rating input score 100; 48th percentile among comparable filings
  • Asset growth: 6.1% per year; rating input score 100; 49th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 6 of 6 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $234K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 19 of 20 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 5 filing years from 2021 to 2025
  • 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: 5 of 6 not reported.
  • High — Sustainability: Operating margin scored 5/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 11/100.