Rural Grove Volunteer Fire Company

Nonprofit profile at a glance

EIN
237158769
IRS 990 coverage
2019–2025
Forms available
Form 990 2025
Location
Sprakers, NY, USA
Phone
5189228811
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$167,171
Expenses
$104,296
Assets
$617,439
Liabilities
$111,925

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

Leadership & pay

8 people listed

Executive titles in this filing

  • ROGER BOOTH SR (PRESIDENT)
  • SAM BRUCKMAN (VICE PRESIDENT)

People named in this filing

  • MATT KELLY (CHIEF)
  • KYLE KAMP (1ST ASST. CHIEF)
  • JOSEPH PRALL (2ND ASST. CHIEF)

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

Aiding in the recovery of the community from emergency situations protecting the community from emergencies and fighting fires and responding to emergencies when called upon.

What it reported doing in 2025

Operation of a volunteer fire company, providing emergency services for area community.

Operating model

Revenue model
Grant-funded. 95% 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

SUPPORTED - A large share of total spending goes to programs and the filed numbers largely add up. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 68
  • Transparency & Controls: 90
  • Accountability: 70
  • Sustainability: 74
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 53.6%; rating input score 54
  • Program expense ratio: 85.9%; rating input score 86
  • Fundraising efficiency: $155.33 raised per $1 spent on fundraising; rating input score 88; 88th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 37.6%; rating input score 85; 85th percentile among comparable filings
  • Total-asset coverage ratio: 5.92; rating input score 82; 82nd percentile among comparable filings
  • Liabilities to assets ratio: 0.18; rating input score 17; 17th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 5.9% per year; rating input score 100; 54th percentile among comparable filings
  • Revenue growth: 5.6% per year; rating input score 100; 51st percentile among comparable filings
  • Asset growth: 15.7% per year; rating input score 100; 76th percentile among comparable filings

Details

  • Where the money goes: 53.6% of revenue deployed · 85.9% of spending went to programs
  • Governance: 28 of 28 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $90K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 18 of 18 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 7 filing years from 2019 to 2025
  • Contacts: How to reach this organization
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 54/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Sustainability: Liabilities to assets ratio scored 17/100.