Virginia Fire Chiefs Association Inc Co James H Johnson

Nonprofit profile at a glance

EIN
237061780
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Blackstone, VA, USA
Phone
4342986555
Rating
61
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$1,904,423
Expenses
$1,844,233
Assets
$978,354
Liabilities
$0

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

Leadership & pay

4 people listed

Executive titles in this filing

  • KEVIN GOOD (President)
  • KEVIN DUCK (Vice President)

Highest reported compensation

  • ROBERT CHRISTIAN EUDAILEY (Executive Dir.): $97,166 total reported compensation
  • JAMES H JOHNSON (Treasurer): $29,037 total reported compensation

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

Overview

Mission

Virginia fire chief's association is the advocate for leadership of emergency response organizations, providing comprehensive and integrated statewide public safty efforts, enhancing the quality of life for citizens of Virginia by reducing the effects of fire, medical and environmental emergencies. These officials meet to improve the profession and share information.

What it reported doing in 2024

The annual conference and the mid-atlantic expo and convention provide the forum for the fire officials to hear speakers and discuss ways to reduce the effect of fire, medical and environmental emergencies and to promote preventive measures and public awareness.

Operating model

Revenue model
Other-operating. 61% of the money available for current operations came from other operating revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. Some filing-based governance responses are negative or unanswered and some related-organization disclosures are missing.

Rating breakdown

  • Financial Efficiency: 54
  • Transparency & Controls: 60
  • Accountability: 69
  • Sustainability: 45
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 59.8%; rating input score 60
  • Program expense ratio: 61.8%; rating input score 62
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 66.7%; rating input score 67; 0th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: No; rating input score 0

Accountability

  • Independent voting board: 83.3%; rating input score 83; 19th percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 3.2%; rating input score 45; 45th percentile among comparable filings
  • Total-asset coverage ratio: 0.53; rating input score 25; 25th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 6.8%; rating input score 48; 48th percentile among comparable filings

Growth

  • Program expense growth: 5.6% per year; rating input score 100; 45th percentile among comparable filings
  • Revenue growth: 9.2% per year; rating input score 100; 64th percentile among comparable filings
  • Asset growth: 7.7% per year; rating input score 100; 50th percentile among comparable filings

Details

  • Where the money goes: 59.8% of revenue deployed · 61.8% of spending went to programs
  • Governance: 5 of 6 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.1M in reported program spending
  • Leadership: top reported pay $97K · 4 people listed
  • Consistency: 19 of 22 current checks pass · 3 findings to review
  • Schedules: 2 filed schedules · includes related organizations
  • Filing history: 14 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 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 7 not reported.
  • High — Transparency & Controls: Related-party transparency scored 0/100.
  • Moderate — Sustainability: Operating margin scored 45/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX CompCurrentOfficersDirectors column sum did not reconcile in the filed values.
  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
  • High — Sustainability: Total-asset coverage ratio scored 25/100.
  • Moderate — Sustainability: Officer compensation ratio scored 48/100.