Skyline Lake Fire Department

Nonprofit profile at a glance

EIN
222190035
IRS 990 coverage
2011–2025
Forms available
Form 990 2025, Form 990-EZ 2016
Location
Ringwood, NJ, USA
Phone
9738354797
Rating
75
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Fire Prevention

Reported finances

Revenue
$134,928
Expenses
$126,387
Assets
$574,653
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • James Frattini (President)

People named in this filing

  • Matt Zartman (Assistant Chief)
  • Michael Venezia (Treasurer)
  • Nicholas Vitale (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. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Volunteer Fire Fighting & Safety Education Education

What it reported doing in 2025

Fire Fighting and Safety Education to the Community

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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 a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 64
  • Transparency & Controls: 100
  • Accountability: 64
  • Sustainability: 63
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 60.7%; rating input score 61
  • Program expense ratio: 63.6%; rating input score 64
  • Fundraising efficiency: $63.44 raised per $1 spent on fundraising; rating input score 78; 78th 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: 6.3%; rating input score 50; 50th percentile among comparable filings
  • Total-asset coverage ratio: 4.55; rating input score 78; 78th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 7.1% per year; rating input score 100; 59th percentile among comparable filings
  • Revenue growth: -2.4% per year; rating input score 0; 13th percentile among comparable filings
  • Asset growth: 2.5% per year; rating input score 100; 33rd percentile among comparable filings

Details

  • Where the money goes: 60.7% of revenue deployed · 63.6% of spending went to programs
  • Governance: 27 of 27 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $80K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 9 filing years from 2011 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 — Accountability: Governance controls: 5 of 6 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Operating margin scored 50/100.