Scottsville Fire Company Inc

Nonprofit profile at a glance

EIN
161328001
IRS 990 coverage
2024–2024
Forms available
Form 990 2024, Form 990-EZ 2018, Form 990-N 2023
Location
Scottsville, NY, USA
Phone
5858891900
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Fire Prevention

Official website

Reported finances

Revenue
$244,077
Expenses
$212,869
Assets
$290,458
Liabilities
$0

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

Leadership & pay

9 people listed

Executive titles in this filing

  • Andrew Kraska (Vice President)
  • DJ Reynolds (President)

Highest reported compensation

  • Mary Ann Brady (Secretary): $300 total reported compensation
  • Carol Brown (Treasurer): $300 total reported compensation
  • DJ Reynolds (President): $300 total reported compensation

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

Overview

Mission

See Schedule 0.The mission of the Scottsville Fire Department is to minimize the loss of life and property resulting from fire, medical emergencies and other disasters through prevention, education, fire suppression, emergency medical services and emergency preparedness. This will be accomplished in the most cost effective manner with maximum utilization of available resources, never sacrificing the safety of our members.

What it reported doing in 2024

To prevent and extinguish fires, to provide emergency medical services, fire prevention, to provide rescue services, and to permit the Fire Company to purchase and own engines, apparatus, hoses, extinguishers, chemicals and appliances for use in putting out, extinguishing and preventing fires and conflagrations within the Wheatland Scottsville Joint Fire District, and within any other area as permitted by law if so requested or under mutual qaid agreement or other contract to do so. During 2024 Scottsville Fire Department provided assistance to 374 incidents using a total of 1,540 man hours.(Continued on Schedule O)To train and educate the members of the community in first aid and emergency medicine.To acquire real and personal property by purchase, gift, grant, devise and bequest and to hold or accept mortgages and dispose of the same for the particular objects of the Fire Company. To construct and erect buildings and utilize and/or own real property for corporate business or to lease the same.

Operating model

Revenue model
Donor-supported. 96% of the money available for current operations came from contributions and gifts.
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. Some filing-based governance responses are negative or unanswered and assets have declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 92
  • Accountability: 72
  • Sustainability: 58
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 81.9%; rating input score 82
  • Program expense ratio: 93.7%; rating input score 94
  • Fundraising efficiency: $118.36 raised per $1 spent on fundraising; rating input score 87; 87th 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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 3 of 9 controls in place; rating input score 33
    • Conflict-of-interest policy: Pass
    • 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: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 12.8%; rating input score 64; 64th percentile among comparable filings
  • Total-asset coverage ratio: 1.36; rating input score 49; 49th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 0.5%; rating input score 37; 37th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 16.2% per year; rating input score 100; 84th percentile among comparable filings
  • Asset growth: -1.8% per year; rating input score 0; 18th percentile among comparable filings

Details

  • Where the money goes: 81.9% of revenue deployed · 93.7% of spending went to programs
  • Governance: 9 of 9 board members independent · 3 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $199K in reported program spending
  • Leadership: top reported pay $300 · 9 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Contacts: How to reach this organization
  • Money network: 4 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: Governance controls: 5 of 8 not reported.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 49/100.
  • Moderate — Sustainability: Officer compensation ratio scored 37/100.