Spencerport Volunteer Firemens Assoc Inc
Nonprofit profile at a glance
- EIN
- 166144398
- IRS 990 coverage
- 2016–2024
- Forms available
- Form 990 2024, Form 990-EZ 2021
- Location
- Spencerport, NY, USA
- Rating
- 81
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Fire Prevention
Reported finances
- Revenue
- $139,555
- Expenses
- $142,935
- Assets
- $499,770
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
13 people listed
Executive titles in this filing
- ADRIAN DEJESUS (President)
- AARON BAKER (Vice President)
- GLENN HEININGER (Vice President)
Highest reported compensation
- ADRIAN DEJESUS (President): $2,000 total reported compensation
- KATHERINE A MAGIN (Treasurer): $2,000 total reported compensation
- STEPHEN P CUSENZ (Secretary): $2,000 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To provide fire protection and rescue services in the Spencerport Fire District and elsewhere as mutual aid permits. To lease , own and acquire fire apparatus and equipment for use by the Corporation in providing fire protection and rescue services . To recruit and retain members , encourage volunteering in the fire service , the Corporation and in the community .
What it reported doing in 2024
Maintain suitable headquarters for the volunteer firemens' association while promoting fraternal and benevolent interaction between members and their families.
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 expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 76
- Transparency & Controls: 90
- Accountability: 82
- Sustainability: 50
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 87.3%; rating input score 87
- Program expense ratio: 84.4%; rating input score 84
- 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: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 5 of 9 controls in place; rating input score 56
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- 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: -2.4%; rating input score 34; 34th percentile among comparable filings
- Total-asset coverage ratio: 3.5; rating input score 72; 72nd percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
- Officer compensation ratio: 6.5%; rating input score 32; 32nd percentile among comparable filings
Growth
- Program expense growth: 3.1% per year; rating input score 100; 45th percentile among comparable filings
- Revenue growth: 2.4% per year; rating input score 100; 37th percentile among comparable filings
- Asset growth: 3.1% per year; rating input score 100; 38th percentile among comparable filings
Details
- Where the money goes: 87.3% of revenue deployed · 84.4% of spending went to programs
- Governance: 13 of 13 board members independent · 5 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $121K in reported program spending
- Leadership: top reported pay $2K · 13 people listed
- Consistency: 22 of 22 current checks pass
- Schedules: 4 filed schedules
- Filing history: 6 filing years from 2016 to 2024
- Contacts: How to reach this organization
- Money network: 11 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.
- Review — Accountability: Governance controls: 3 of 8 not reported.
- Moderate — Sustainability: Operating margin scored 34/100.
- Moderate — Sustainability: Officer compensation ratio scored 32/100.