Saluda Volunteer Fire & Rescue Inc

Nonprofit profile at a glance

EIN
561455041
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Saluda, NC, USA
Phone
8287499816
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Fire Prevention

Reported finances

Revenue
$1,252,783
Expenses
$1,096,751
Assets
$2,894,086
Liabilities
$1,573,013

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • ANTHONY JOHNSON (PRESIDENT)

Highest reported compensation

  • ROBERT DELLINGER (CHIEF): $33,895 total reported compensation
  • MONICA GREENE (RECORDING SE): $29,565 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of the organization is the preservation of lives and property from loss, injury or damage from fire, accident, weather, disasters either natural or man-made, acts of god or any peril or danger. The mission further includes the improvement of the quality of life in the community.

What it reported doing in 2024

Fire protection and emt services for the saluda, North Carolina area including parts of polk and henderson counties, North Carolina.

Operating model

Revenue model
Earned-program. 76% of the money available for current operations came from fees and other program 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 92
  • Accountability: 57
  • Sustainability: 60
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 85.4%; rating input score 85
  • Program expense ratio: 97.5%; rating input score 98
  • Fundraising efficiency: $23.2 raised per $1 spent on fundraising; rating input score 62; 62nd 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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 43.8%; rating input score 44; 11th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 12.5%; rating input score 66; 66th percentile among comparable filings
  • Total-asset coverage ratio: 2.64; rating input score 72; 72nd percentile among comparable filings
  • Liabilities to assets ratio: 0.54; rating input score 14; 14th percentile among comparable filings
  • Officer compensation ratio: 5.8%; rating input score 51; 51st percentile among comparable filings

Growth

  • Program expense growth: 14.2% per year; rating input score 100; 73rd percentile among comparable filings
  • Revenue growth: 17.1% per year; rating input score 100; 82nd percentile among comparable filings
  • Asset growth: 19.9% per year; rating input score 100; 81st percentile among comparable filings

Details

  • Where the money goes: 85.4% of revenue deployed · 97.5% of spending went to programs
  • Governance: 7 of 16 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.1M in reported program spending
  • Leadership: top reported pay $34K · 8 people listed
  • Consistency: 28 of 28 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 5 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 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.

  • Moderate — Accountability: Independent voting board scored 44/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Sustainability: Liabilities to assets ratio scored 14/100.
  • Review — Sustainability: Officer compensation ratio scored 51/100.