Tioga Fire Department

Nonprofit profile at a glance

EIN
450367575
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
Tioga, ND, USA
Phone
7016645757
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Fire Prevention

Reported finances

Revenue
$933,436
Expenses
$953,230
Assets
$9,364,316
Liabilities
$44,693

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • Nathan Germundson (President)
  • Brodie Odegaard (Vice President)

Highest reported compensation

  • Randall K Pederson (Treasurer): $17,040 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provide fire and ambulance service when called upon.

What it reported doing in 2024

Provide fire, EMS and rescue service when called to duty. Approximately 300 patient/EMS contacts were made in 2024, and approximately 50 fire/rescue services were made in 2024. Provided civic services when asked by the community, i.e. assistance with community events, cleanup services, etc.

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 90% 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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 85
  • Accountability: 60
  • Sustainability: 57
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 95.2%; rating input score 95
  • Program expense ratio: 92.4%; rating input score 92
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 86.7%; rating input score 87; 3rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 93.9%; rating input score 94; 41st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 75%; rating input score 75; 16th percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: -2.1%; rating input score 30; 30th percentile among comparable filings
  • Total-asset coverage ratio: 9.82; rating input score 92; 92nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 74; 74th percentile among comparable filings
  • Officer compensation ratio: 1.8%; rating input score 59; 59th percentile among comparable filings

Growth

  • Program expense growth: 7.1% per year; rating input score 100; 52nd percentile among comparable filings
  • Revenue growth: 4.2% per year; rating input score 100; 38th percentile among comparable filings
  • Asset growth: 9.1% per year; rating input score 100; 56th percentile among comparable filings

Details

  • Where the money goes: 95.2% of revenue deployed · 92.4% of spending went to programs
  • Governance: 3 of 4 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $881K in reported program spending
  • Leadership: top reported pay $17K · 4 people listed
  • Consistency: 29 of 31 current checks pass · 2 findings to review
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 11 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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.

  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • Moderate — Sustainability: Operating margin scored 30/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Sustainability: Officer compensation ratio scored 59/100.