Salem Volunteer Fire & Rescue Department

Nonprofit profile at a glance

EIN
472551567
IRS 990-EZ coverage
2023–2025
Forms available
Form 990-EZ 2025, Form 990-N 2022
Location
Salem, SC, USA
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Fire Prevention

Reported finances

Revenue
$60,322
Expenses
$45,359
Assets
$141,331

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

Leadership & pay

7 people listed

Executive titles in this filing

  • DEAN JACKMAN (Vice President)
  • DONNA ROGERS (President)

People named in this filing

  • DEAN JACKMAN (Vice President)
  • DAVID L NABORS (Treasurer)
  • DONNA ROGERS (President)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Rural fire & rescue services, community assistance, public safety, disaster preparedness & relief

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
Distribution model
Direct operator. The filing allocates 85% 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. Reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 68
  • Transparency & Controls: 82
  • Sustainability: 64
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 60.5%; rating input score 61
  • Program expense ratio: 80.5%; rating input score 80

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 24.8%; rating input score 76; 76th percentile among comparable filings
  • Total-asset coverage ratio: 3.12; rating input score 75; 75th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 8.5% per year; rating input score 100; 68th percentile among comparable filings
  • Revenue growth: 6.4% per year; rating input score 100; 73rd percentile among comparable filings
  • Asset growth: 16.1% per year; rating input score 100; 80th percentile among comparable filings

Details

  • Where the money goes: 60.5% of revenue deployed · 80.5% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $36K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 3 filing years from 2023 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.

  • Review — Sustainability: Officer compensation ratio scored 56/100.