Oakland Volunteer Fire Company

Nonprofit profile at a glance

EIN
256041437
IRS 990 coverage
2011–2023
Forms available
Form 990 2023
Location
Johnstown, PA, USA
Phone
8142665600
Rating
44
Verdict
MIXED
Rating confidence
Moderate
Sector
Fire Prevention

Reported finances

Revenue
$183,124
Expenses
$95,748
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • David Thomas (President)
  • Charlene Lease (Vice President)

People named in this filing

  • David Thomas (President)
  • Charlene Lease (Vice President)
  • Josh Buchanan (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 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To extinguish structure and other fires; accident and other rescue; miscellaneous community activities to raise funds and foster community involvement: maintain Memorial Park in honor of Veterans

What it reported doing in 2023

Maintain and purchase new equipment and supplies to enable fire fighters to extingish structural fires

Operating model

Revenue model
Other-operating. 67% of the money available for current operations came from other operating 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

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 7
  • Transparency & Controls: 81
  • Accountability: 64
  • Sustainability: 51
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 7.4%; rating input score 7
  • Program expense ratio: 8%; rating input score 8
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 8th 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: 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: 47.7%; rating input score 91; 91st percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: -3.8% per year; rating input score 0; 21st percentile among comparable filings
  • Revenue growth: 9.1% per year; rating input score 100; 70th percentile among comparable filings
  • Asset growth: -25.1% per year; rating input score 0; 3rd percentile among comparable filings

Details

  • Where the money goes: 7.4% of revenue deployed · 8% of spending went to programs
  • Governance: 44 of 44 board members independent · 1 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $8K in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 13 of 14 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 13 filing years from 2011 to 2023
  • 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 — Financial Efficiency: Mission deployment rate scored 7/100.
  • High — Financial Efficiency: Program expense ratio scored 8/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 1/100.
  • High — Growth: Asset growth scored 0/100.