Smith Mountain Lake Marine Vol Fire Co Inc

Nonprofit profile at a glance

EIN
541550009
IRS 990 coverage
2014–2025
Forms available
Form 990 2025
Location
Hardy, VA, USA
Phone
5407215585
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Camps

Reported finances

Revenue
$408,012
Expenses
$303,330
Assets
$2,482,705
Liabilities
$404,620

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

Leadership & pay

12 people listed

Executive titles in this filing

  • FRANK GEOVANNELLO (PRESIDENT)

People named in this filing

  • DAVE BURK (AT LARGE)
  • MIKE GARCIA (DIRETOR)
  • FRANK GEOVANNELLO (PRESIDENT)

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 marine fire & rescue responsible for all fire, rescue and emergency medical services around 20,600 acre smith mountain lake. Also provide critical support services to land based counterparts in 3 counties.

What it reported doing in 2025

Volunteer fire department that provides fire fighting, rescue operations, prevention services and safety programs on smith mountain lake, va and surrounding counties. Responded to 358 calls in 2025

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 - 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 program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 76
  • Transparency & Controls: 92
  • Accountability: 70
  • Sustainability: 72
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 69.6%; rating input score 70
  • Program expense ratio: 91.6%; rating input score 92
  • Fundraising efficiency: $24.32 raised per $1 spent on fundraising; rating input score 60; 60th 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; 64th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 25.7%; rating input score 77; 77th percentile among comparable filings
  • Total-asset coverage ratio: 8.18; rating input score 87; 87th percentile among comparable filings
  • Liabilities to assets ratio: 0.16; rating input score 18; 18th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: -1.1% per year; rating input score 0; 25th percentile among comparable filings
  • Revenue growth: 6.1% per year; rating input score 100; 54th percentile among comparable filings
  • Asset growth: 4.2% per year; rating input score 100; 40th percentile among comparable filings

Details

  • Where the money goes: 69.6% of revenue deployed · 91.6% of spending went to programs
  • Governance: 50 of 50 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $278K in reported program spending
  • Leadership: top reported pay $0 · 12 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 12 filing years from 2014 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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: 4 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 18/100.