Ryland Heights Volunteer Fire Dept

Nonprofit profile at a glance

EIN
237413181
IRS 990 coverage
2021–2022
Forms available
Form 990 2022, Form 990-N 2019
Location
Ryland Heights, KY, USA
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Fire Prevention

Reported finances

Revenue
$385,146
Expenses
$384,522
Assets
$122,806
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

8 people listed

People named in this filing

  • RALPH COLLINS (MEMBER)
  • JOHN CAIN (MEMBER)
  • RONNIE COUCH (MEMBER)

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 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide fire protection, fire prevention, rescue, and emergency medical services affordable to residents, businesses, and visitors of the city of ryland heights, city of fairview, and unincorporated kenton county within our fire district.

What it reported doing in 2022

Fire protection, fire prevention, rescue, and emergency medical services.

Operating model

Revenue model
Other-operating. 85% of the money available for current operations came from other operating revenue.
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: 97
  • Transparency & Controls: 100
  • Accountability: 12
  • Sustainability: 42
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 99%; rating input score 99
  • Program expense ratio: 93.5%; rating input score 94
  • Fundraising efficiency: $711.11 raised per $1 spent on fundraising; rating input score 97; 97th percentile among comparable filings

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: Limited
  • 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: 0.2%; rating input score 41; 41st percentile among comparable filings
  • Total-asset coverage ratio: 0.32; rating input score 15; 15th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 82; 82nd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 70; 70th percentile among comparable filings

Growth

  • Program expense growth: -2.1% per year; rating input score 0; 28th percentile among comparable filings
  • Revenue growth: 17.4% per year; rating input score 100; 84th percentile among comparable filings
  • Asset growth: 0.5% per year; rating input score 100; 29th percentile among comparable filings

Details

  • Where the money goes: 99% of revenue deployed · 93.5% of spending went to programs
  • Governance: 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $360K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 19 of 20 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 2 filing years from 2021 to 2022
  • 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.

  • 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.
  • Moderate — Sustainability: Operating margin scored 41/100.
  • High — Sustainability: Total-asset coverage ratio scored 15/100.