Onondaga County Volunteer Firemens Association Inc

Nonprofit profile at a glance

EIN
161143083
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Solvay, NY, USA
Phone
3155589359
Rating
60
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$83,585
Expenses
$55,219
Assets
$212,311
Liabilities
$1,672

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

Leadership & pay

13 people listed

Executive titles in this filing

  • WARREN DARBY (PRESIDENT)

People named in this filing

  • WARREN DARBY (PRESIDENT)
  • JEFF BARZEE (VICE PRESIDE)
  • DAVE STEINBERG (VICE PRESIDE)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

All of the activities of the organization are focused on the efforts to improve fire protection, provide safety training and serve the community.

What it reported doing in 2024

All activities are for fire prevention, safety training and serving the community.

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

SUPPORTED - 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: 29
  • Transparency & Controls: 90
  • Accountability: 76
  • Sustainability: 62
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 30.4%; rating input score 30
  • Program expense ratio: 35.8%; rating input score 36
  • 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; 64th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 33.9%; rating input score 81; 81st percentile among comparable filings
  • Total-asset coverage ratio: 3.84; rating input score 44; 44th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 29; 29th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: -4% per year; rating input score 0; 40th percentile among comparable filings
  • Revenue growth: 7.1% per year; rating input score 100; 82nd percentile among comparable filings
  • Asset growth: 7.7% per year; rating input score 100; 75th percentile among comparable filings

Details

  • Where the money goes: 30.4% of revenue deployed · 35.8% of spending went to programs
  • Governance: 13 of 13 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $20K in reported program spending
  • Leadership: top reported pay $0 · 13 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 14 filing years from 2011 to 2024
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 30/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 36/100.
  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 44/100.
  • High — Sustainability: Liabilities to assets ratio scored 29/100.