Osceola Fire Department Inc

Nonprofit profile at a glance

EIN
043620537
IRS 990 coverage
2018–2025
Forms available
Form 990 2025, Form 990-EZ 2020
Location
Osceola, PA, USA
Phone
8142585588
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Fire Prevention

Reported finances

Revenue
$80,427
Expenses
$99,050
Assets
$373,106
Liabilities
$106,236

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

Leadership & pay

6 people listed

Executive titles in this filing

  • ROBERT NEAL (PRESIDENT)
  • BRIAN BEARD (VICE PRESIDENT)

People named in this filing

  • ROBERT NEAL (PRESIDENT)
  • BRIAN BEARD (VICE PRESIDENT)
  • ROBIN MOORE (SEC/TREAS)

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

Maintain facilities and equipment necessary to provide accident recovery and assitance, fire protection, and promote and education the community on fire awareness.

What it reported doing in 2025

Maintained facilities and equipment necessary and provided accident recovery and assitance, fire protection, and promoted and educated the community on fire awareness.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

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: 87
  • Transparency & Controls: 80
  • Accountability: 70
  • Sustainability: 38
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 95.5%; rating input score 95
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 84.6%; rating input score 85; 5th 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: 2 of 7 controls in place; rating input score 29
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -23.2%; rating input score 34; 34th percentile among comparable filings
  • Total-asset coverage ratio: 3.77; rating input score 47; 47th percentile among comparable filings
  • Liabilities to assets ratio: 0.28; rating input score 10; 10th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: 4.9% per year; rating input score 100; 63rd percentile among comparable filings
  • Revenue growth: 4.4% per year; rating input score 100; 73rd percentile among comparable filings
  • Asset growth: 1% per year; rating input score 100; 43rd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 95.5% of spending went to programs
  • Governance: 6 of 6 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $95K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 21 of 23 current checks pass · 2 findings to review
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 7 filing years from 2018 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Accountability: Governance controls: 4 of 6 not reported.
  • Moderate — Sustainability: Operating margin scored 34/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX Occupancy column sum did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 47/100.
  • High — Sustainability: Liabilities to assets ratio scored 10/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.