Phelps Volunteer Fire Department Inc

Nonprofit profile at a glance

EIN
861094234
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Phelps, NY, USA
Phone
3155483862
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Fire Prevention

Reported finances

Revenue
$62,332
Expenses
$89,394
Assets
$569,644
Liabilities
$0

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

Leadership & pay

10 people listed

Executive titles in this filing

  • TOM ASSELTA (Vice President)
  • RONALD NIESKES (President)

Highest reported compensation

  • MAGGIE ALMEKINDER (BOARD MEMBER): $40,209 total reported compensation
  • DAVID LAVANCHA (BOARD MEMBER): $39,172 total reported compensation
  • PHILIP FRERE (Treasurer): $14,280 total reported compensation

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

Overview

Mission

Phelps volunteer fire department, inc. Is a 501(c)(3) not-for-profit corporation formed to provide fire protection services to the communities we serve.

What it reported doing in 2024

Provided fire protection services to the town of phelps and trained and equipped members to do so and responded to 214 fire calls in 2024.

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 86% 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 - 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 some related-organization disclosures are missing.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 76
  • Accountability: 72
  • Sustainability: 39
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 82.9%; rating input score 83
  • 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: Limited
  • Related-party transparency: No; rating input score 0

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 3 of 9 controls in place; rating input score 33
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -43.4%; rating input score 31; 31st percentile among comparable filings
  • Total-asset coverage ratio: 6.37; rating input score 54; 54th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: 3.3% per year; rating input score 100; 61st percentile among comparable filings
  • Revenue growth: 13.8% per year; rating input score 100; 90th percentile among comparable filings
  • Asset growth: -3.2% per year; rating input score 0; 26th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 82.9% of spending went to programs
  • Governance: 10 of 10 board members independent · 3 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $74K in reported program spending
  • Leadership: top reported pay $40K · 10 people listed
  • Consistency: 21 of 23 current checks pass · 2 findings to review
  • Schedules: 5 filed schedules · includes related organizations
  • Filing history: 4 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Related organizations: 1 filed related-organization link
  • 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 — Accountability: Governance controls: 5 of 8 not reported.
  • High — Transparency & Controls: Related-party transparency scored 0/100.
  • Moderate — Sustainability: Operating margin scored 31/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 54/100.