Santo Volunteer Fire and Ems Dept
Nonprofit profile at a glance
- EIN
- 751980994
- IRS 990 coverage
- 2012–2024
- Forms available
- Form 990 2024, Form 990-EZ 2013
- Location
- Santo, TX, USA
- Phone
- 9404523390
- Rating
- 58
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Fire Prevention
Reported finances
- Revenue
- $675,986
- Expenses
- $612,346
- Assets
- $359,635
- Liabilities
- $174,583
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
6 people listed
Executive titles in this filing
- Logan Loftin (President)
Highest reported compensation
- Kristina Duncan (Treasurer): $70,200 total reported compensation
- Logan Loftin (President): $26,935 total reported compensation
- Caity Molder (Secretary): $21,298 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Provision of fire and emergency medical services to santo and the surrounding communities
Operating model
- Revenue model
- Earned-program. 72% 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
MIXED - The filed numbers largely add up and a large share of available resources goes toward mission work. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 62
- Transparency & Controls: 83
- Accountability: 5
- Sustainability: 40
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 67%; rating input score 67
- Program expense ratio: 73.9%; rating input score 74
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 91.7%; rating input score 92; 12th 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: 0%; rating input score 0; 5th percentile among comparable filings
- Governance controls: 1 of 9 controls in place; rating input score 11
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Fail
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Fail
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 9.4%; rating input score 60; 60th percentile among comparable filings
- Total-asset coverage ratio: 0.59; rating input score 27; 27th percentile among comparable filings
- Liabilities to assets ratio: 0.49; rating input score 16; 16th percentile among comparable filings
- Officer compensation ratio: 20%; rating input score 15; 15th percentile among comparable filings
Growth
- Program expense growth: 14.8% per year; rating input score 100; 75th percentile among comparable filings
- Revenue growth: 11.8% per year; rating input score 100; 72nd percentile among comparable filings
- Asset growth: 3.4% per year; rating input score 100; 31st percentile among comparable filings
Details
- Where the money goes: 67% of revenue deployed · 73.9% of spending went to programs
- Governance: 0 of 6 board members independent · 1 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $453K in reported program spending
- Leadership: top reported pay $70K · 6 people listed
- Consistency: 25 of 26 current checks pass · 1 finding to review
- Schedules: 3 filed schedules
- Filing history: 11 filing years from 2012 to 2024
- Contacts: How to reach this organization
- Money network: 5 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.
- High — Accountability: Independent voting board scored 0/100.
- High — Accountability: Governance controls: 7 of 8 not reported.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- High — Sustainability: Total-asset coverage ratio scored 27/100.
- High — Sustainability: Officer compensation ratio scored 15/100.
- High — Sustainability: Liabilities to assets ratio scored 16/100.