Punkin Center Volunteer Fire Dept Inc

Nonprofit profile at a glance

EIN
752103589
IRS 990 coverage
2011–2025
Forms available
Form 990 2025
Location
Electra, TX, USA
Phone
9406318630
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Fire Prevention

Reported finances

Revenue
$51,842
Expenses
$50,071
Assets
$270,439
Liabilities
$4,764

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

Leadership & pay

5 people listed

Executive titles in this filing

  • KEVIN MCALISTER (PRESIDENT)

People named in this filing

  • CAMERON BATEMAN (VICE PRESIDE)
  • BONNIE MCALISTER (SECRETARY/TR)
  • KENNETH MCALISTER (ASSISTANT FI)

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

The organization provides emergency response services to citizens who live in areas not served by governmental agencies that would otherwise have provided such services.

What it reported doing in 2025

Provided emergency fire, rescue and medical services to citizens who live in areas not served by governmental agencies that would otherwise have provided such services. Responded to requests for assistance from similar organizations as requested under a mutual aid agreement.

Operating model

Revenue model
Donor-supported. 96% of the money available for current operations came from contributions and gifts.
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 - 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 program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 90
  • Accountability: 70
  • Sustainability: 51
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 90%; rating input score 90
  • Program expense ratio: 92.8%; rating input score 93
  • 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: 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: 3.4%; rating input score 55; 55th percentile among comparable filings
  • Total-asset coverage ratio: 5.4; rating input score 53; 53rd percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 20; 20th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: -0.9% per year; rating input score 0; 45th percentile among comparable filings
  • Revenue growth: 7.5% per year; rating input score 100; 81st percentile among comparable filings
  • Asset growth: -5.1% per year; rating input score 0; 20th percentile among comparable filings

Details

  • Where the money goes: 90% of revenue deployed · 92.8% of spending went to programs
  • Governance: 15 of 15 board members independent · 2 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $46K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 16 of 16 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 11 filing years from 2011 to 2025
  • 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.

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.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Sustainability: Operating margin scored 55/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 53/100.
  • High — Sustainability: Liabilities to assets ratio scored 20/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.