Victory Fire Department

Nonprofit profile at a glance

EIN
161140563
IRS 990 coverage
2015–2025
Forms available
Form 990 2025
Location
Cato, NY, USA
Phone
3157306674
Rating
58
Verdict
MIXED
Rating confidence
Moderate
Sector
Fire Prevention

Reported finances

Revenue
$144,306
Expenses
$139,950
Assets
$519,549
Liabilities
$500

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

Leadership & pay

9 people listed

Executive titles in this filing

  • BRENDA GREEN (President)
  • JIM MIGNOGNA (Vice President)

People named in this filing

  • ED BROWN (Ast Chief)
  • RAY BELL (Trustee)
  • CALEB IOZZIO (Trustee)

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

Fire fighting & rescue assistance

What it reported doing in 2025

Organization provides fire fighting service and medical rescue service to the town of victory for no charge.

Operating model

Revenue model
Grant-funded. 84% of the money available for current operations came from government grants.
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

MIXED - The filed numbers largely add up and revenue has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 50
  • Transparency & Controls: 90
  • Accountability: 24
  • Sustainability: 56
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 45.7%; rating input score 46
  • Program expense ratio: 43.7%; rating input score 44
  • Fundraising efficiency: $230.59 raised per $1 spent on fundraising; rating input score 91; 91st 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: 0%; rating input score 0; 8th percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: 3%; rating input score 43; 43rd percentile among comparable filings
  • Total-asset coverage ratio: 3.71; rating input score 74; 74th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 50; 50th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: -2.9% per year; rating input score 0; 20th percentile among comparable filings
  • Revenue growth: 3.8% per year; rating input score 100; 41st percentile among comparable filings
  • Asset growth: 4.1% per year; rating input score 100; 40th percentile among comparable filings

Details

  • Where the money goes: 45.7% of revenue deployed · 43.7% of spending went to programs
  • Governance: 0 of 9 board members independent · 4 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $61K in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 10 filing years from 2015 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 46/100.
  • High — Accountability: Independent voting board scored 0/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 44/100.
  • Review — Accountability: Governance controls: 2 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 43/100.
  • Review — Sustainability: Liabilities to assets ratio scored 50/100.