Prospect Heights Vol Fire Co No 1 Inc

Nonprofit profile at a glance

EIN
222947665
IRS 990 coverage
2010–2016
Forms available
Form 990 2016
Location
Ewing, NJ, USA
Phone
6095301122
Rating
55
Verdict
MIXED
Rating confidence
Moderate
Sector
Fire Prevention

Official website

Reported finances

Revenue
$245,875
Expenses
$311,777
Assets
$308,253
Liabilities
$278,521

Source: IRS Form 990. Selected filing: tax year 2016. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • Douglas Brower (President)
  • Anthony Messina (Vice President)

Highest reported compensation

  • Michael J Narducci (VP/Treas): $3,100 total reported compensation
  • Jennifer Narducci (Secretary): $1,275 total reported compensation
  • Jeffrey Lenarski (Trustee): $730 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2016. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provide fire extinguishing services

What it reported doing in 2016

Provide fire extinguishing services, prevention and saftey education to Ewing Township, New Jersey

Operating model

Revenue model
Grant-funded. 78% of the money available for current operations came from government grants.
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 revenue has grown recently. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 52
  • Transparency & Controls: 100
  • Accountability: 0
  • Sustainability: 23
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 63.5%; rating input score 63
  • Program expense ratio: 50.1%; rating input score 50
  • 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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 6th percentile among comparable filings
  • Governance controls: 0 of 8 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -26.8%; rating input score 10; 10th percentile among comparable filings
  • Total-asset coverage ratio: 0.99; rating input score 43; 43rd percentile among comparable filings
  • Liabilities to assets ratio: 0.9; rating input score 8; 8th percentile among comparable filings
  • Officer compensation ratio: 1.6%; rating input score 43; 43rd percentile among comparable filings

Growth

  • Program expense growth: -5.2% per year; rating input score 0; 25th percentile among comparable filings
  • Revenue growth: 2.6% per year; rating input score 100; 49th percentile among comparable filings
  • Asset growth: 5% per year; rating input score 100; 57th percentile among comparable filings

Details

  • Where the money goes: 63.5% of revenue deployed · 50.1% of spending went to programs
  • Governance: 0 of 45 board members independent · 0 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $156K in reported program spending
  • Leadership: top reported pay $3K · 9 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 6 filing years from 2010 to 2016
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • 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: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 7 of 7 not reported.
  • Review — Financial Efficiency: Program expense ratio scored 50/100.
  • High — Sustainability: Operating margin scored 10/100.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 43/100.
  • High — Sustainability: Liabilities to assets ratio scored 8/100.
  • Moderate — Sustainability: Officer compensation ratio scored 43/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.