Sequoyah Volunteer Fire Department
Nonprofit profile at a glance
- EIN
- 621773531
- IRS 990 coverage
- 2025–2025
- Forms available
- Form 990 2025, Form 990-EZ 2024, Form 990-N 2018
- Location
- Soddy Daisy, TN, USA
- Phone
- 4236534646
- Rating
- 62
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Fire Prevention
Reported finances
- Revenue
- $397,650
- Expenses
- $41,735
- Assets
- $846,407
- Liabilities
- $97,367
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
7 people listed
People named in this filing
- Kris Morrison (Chief)
- Wanda Senters (Board Chairman)
- Karen Shirley (Treasurer)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
It operates as a volunteer Fire Department for a remote part of Hamilton County.
What it reported doing in 2025
Operates as a volunteer fire department in a rural part of Hamilton County.
Operating model
- Revenue model
- Grant-funded. 96% of the money available for current operations came from government grants.
- 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
SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 30
- Transparency & Controls: 92
- Accountability: 76
- Sustainability: 85
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 8.1%; rating input score 8
- Program expense ratio: 76.9%; rating input score 77
- Fundraising efficiency: Limited
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; 64th percentile among comparable filings
- Governance controls: 3 of 7 controls in place; rating input score 43
- Conflict-of-interest policy: Fail
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 89.5%; rating input score 99; 99th percentile among comparable filings
- Total-asset coverage ratio: 20.28; rating input score 95; 95th percentile among comparable filings
- Liabilities to assets ratio: 0.12; rating input score 21; 21st percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 33.9% per year; rating input score 100; 94th percentile among comparable filings
- Asset growth: 25.2% per year; rating input score 100; 87th percentile among comparable filings
Details
- Where the money goes: 8.1% of revenue deployed · 76.9% of spending went to programs
- Governance: 5 of 5 board members independent · 3 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $32K in reported program spending
- Leadership: top reported pay $0 · 7 people listed
- Consistency: 40 of 40 current checks pass
- Schedules: 3 filed schedules · includes major donors
- 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 8/100.
- Moderate — Accountability: Governance controls: 3 of 6 not reported.
- High — Sustainability: Liabilities to assets ratio scored 21/100.