Second District Volunteer Fire Dept of Johnso
Nonprofit profile at a glance
- EIN
- 621371379
- IRS 990-EZ coverage
- 2016–2025
- Forms available
- Form 990-EZ 2025
- Location
- Mountain City, TN, USA
- Phone
- 4237275543
- Rating
- 51
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Fire Prevention
Reported finances
- Revenue
- $126,642
- Expenses
- $96,201
- Assets
- $263,861
- Liabilities
- $35,000
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
4 people listed
People named in this filing
- CHRISTOPHER PIERCE (1st Capt)
- RICHARD FRITTS (TREASURER)
- James Brown (Chief)
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
Organization's duty is to extinguish fires in and around a designated area of johnson county tn.
What it reported doing in 2025
Department services 146 incidents in 2025
Operating model
- Revenue model
- Donor-supported. 95% 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
MIXED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 26
- Transparency & Controls: 82
- Sustainability: 71
- Growth: 40
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 23%; rating input score 23
- Program expense ratio: 30.1%; rating input score 30
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 24%; rating input score 76; 76th percentile among comparable filings
- Total-asset coverage ratio: 2.74; rating input score 87; 87th percentile among comparable filings
- Liabilities to assets ratio: 0.13; rating input score 19; 19th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings
Growth
- Program expense growth: -32.7% per year; rating input score 0; 7th percentile among comparable filings
- Revenue growth: 10% per year; rating input score 100; 64th percentile among comparable filings
- Asset growth: -3.9% per year; rating input score 0; 17th percentile among comparable filings
Details
- Where the money goes: 23% of revenue deployed · 30.1% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $29K in reported program spending
- Leadership: top reported pay $0 · 4 people listed
- Consistency: 7 of 7 current checks pass
- Schedules: 2 filed schedules
- Filing history: 9 filing years from 2016 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.
- High — Financial Efficiency: Mission deployment rate scored 23/100.
- Moderate — Financial Efficiency: Program expense ratio scored 30/100.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Liabilities to assets ratio scored 19/100.