Presto Volunteer Fire Department

Nonprofit profile at a glance

EIN
251557528
IRS 990 coverage
2015–2025
Forms available
Form 990 2025
Location
Presto, PA, USA
Phone
4122215677
Rating
69
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Fire Prevention

Official website

Reported finances

Revenue
$477,232
Expenses
$368,205
Assets
$2,534,395
Liabilities
$997,912

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

Leadership & pay

8 people listed

Executive titles in this filing

  • Brian Davis (President)
  • Joe Klein (Vice President)

People named in this filing

  • Lisa Davis (Treasurer)
  • Brian Davis (President)
  • Erin Gardner (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

To provide emergency fire & rescue services on a volunteer basis to the Township of Collier, PA & surrounding municipalties. To also provide non-emeregency services (i.e fire prevention training, safety inspection, etc.) to the community.

What it reported doing in 2025

To provide emergency fire & rescue services on a volunteer basis to the Township of Collier, PA & surrounding municipalties. To also provide non-emergency services (i.e fire prevention training, safety inspection, etc) to the commmunity.

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: 53
  • Transparency & Controls: 92
  • Accountability: 70
  • Sustainability: 69
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 48.9%; rating input score 49
  • Program expense ratio: 51.9%; rating input score 52
  • Fundraising efficiency: $67.39 raised per $1 spent on fundraising; rating input score 79; 79th percentile among comparable filings

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: Limited
  • 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: Pass
    • 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: 22.8%; rating input score 74; 74th percentile among comparable filings
  • Total-asset coverage ratio: 6.88; rating input score 85; 85th percentile among comparable filings
  • Liabilities to assets ratio: 0.39; rating input score 10; 10th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: -1% per year; rating input score 0; 25th percentile among comparable filings
  • Revenue growth: 32.5% per year; rating input score 100; 93rd percentile among comparable filings
  • Asset growth: 3.7% per year; rating input score 100; 38th percentile among comparable filings

Details

  • Where the money goes: 48.9% of revenue deployed · 51.9% of spending went to programs
  • Governance: 7 of 7 board members independent · 2 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $191K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 24 of 25 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 11 filing years from 2015 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 49/100.
  • Review — Financial Efficiency: Program expense ratio scored 52/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 10/100.