Southern Garrett County Rescue Squad Inc

Nonprofit profile at a glance

EIN
237270168
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Oakland, MD, USA
Phone
3013343000
Rating
83
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$1,204,521
Expenses
$975,001
Assets
$7,684,154
Liabilities
$370,329

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

Leadership & pay

8 people listed

Executive titles in this filing

  • SAMUEL MOON (PRESIDENT)
  • RONALD SWARTZENTRUBER (VICE PRESIDENT)

Highest reported compensation

  • MELISSA HARVEY (SECRETARY): $6,985 total reported compensation
  • SAMUEL MOON (PRESIDENT): $4,000 total reported compensation
  • RONALD SWARTZENTRUBER (VICE PRESIDENT): $3,110 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To dedicate our efforts to saving lives, delivering high quality emergency services, and providing community education and safety.

What it reported doing in 2025

Emergency rescue services for oakland and surrounding areas of southern garrett county, Maryland

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

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 some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 90
  • Transparency & Controls: 84
  • Accountability: 68
  • Sustainability: 71
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 86.1%; rating input score 86
  • Program expense ratio: 98.9%; rating input score 99
  • Fundraising efficiency: $66.5 raised per $1 spent on fundraising; rating input score 80; 80th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 22nd 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: 2 of 9 controls in place; rating input score 22
    • Conflict-of-interest policy: Fail
    • 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: 19.1%; rating input score 71; 71st percentile among comparable filings
  • Total-asset coverage ratio: 7.88; rating input score 89; 89th percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 44; 44th percentile among comparable filings
  • Officer compensation ratio: 1.7%; rating input score 55; 55th percentile among comparable filings

Growth

  • Program expense growth: 5.7% per year; rating input score 100; 40th percentile among comparable filings
  • Revenue growth: 4.9% per year; rating input score 100; 37th percentile among comparable filings
  • Asset growth: 6.3% per year; rating input score 100; 41st percentile among comparable filings

Details

  • Where the money goes: 86.1% of revenue deployed · 98.9% of spending went to programs
  • Governance: 8 of 8 board members independent · 2 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $964K in reported program spending
  • Leadership: top reported pay $7K · 8 people listed
  • Consistency: 22 of 23 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 7 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.

  • High — Accountability: Governance controls: 6 of 8 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 44/100.
  • Review — Sustainability: Officer compensation ratio scored 55/100.