Volunteer Firemans Association of Cambria County and Vicinity

Nonprofit profile at a glance

EIN
270227638
IRS 990 coverage
2023–2024
Forms available
Form 990 2024, Form 990-EZ 2022
Location
St Michael, PA, USA
Phone
8142421830
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Safety Education

Official website

Reported finances

Revenue
$204,130
Expenses
$98,659
Assets
$539,217
Liabilities
$0

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

Leadership & pay

4 people listed

Executive titles in this filing

  • R John Gromley (President)

Highest reported compensation

  • William Lehmann (Secretary): $1,000 total reported compensation
  • Nicholas Wuckovich (Membership Secretary): $1,000 total reported compensation
  • Paul M Kundrod (Treasurer): $1,000 total reported compensation

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

Overview

Mission

The organization promotes fire training and firefighter certification to a national testing standard. Our academy site contains over 25 acres which include a classroom building, engine garage, several small outbuildings with firefighting props, a burn building, a drafting pond, and area for vehicle rescue. Our site and schooling program is conducted by volunteers.

What it reported doing in 2024

The association promotes fire training and firefighter certification to national standards. A weekend fire school program in provided each year in the Spring, along with testing at various times throughout the year. The firemen's training site is used throughout the year by member companies for various training programs and classes. For each training class, a site facilitator prepares the site for the appropriate training exercises and also for certification testing. Our volunteer staff maintains the site by performing routine maintenance such as cutting the grass, cleaning, painting, and repairing equipment as necessary.

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 98% 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 - The filed numbers largely add up and a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 61
  • Transparency & Controls: 90
  • Accountability: 68
  • Sustainability: 81
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 49.6%; rating input score 50
  • Program expense ratio: 100%; rating input score 100
  • 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: 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: 51.7%; rating input score 92; 92nd percentile among comparable filings
  • Total-asset coverage ratio: 5.47; rating input score 81; 81st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 3.2%; rating input score 34; 34th percentile among comparable filings

Growth

  • Program expense growth: 5.9% per year; rating input score 100; 57th percentile among comparable filings
  • Revenue growth: 18.3% per year; rating input score 100; 86th percentile among comparable filings
  • Asset growth: 15.8% per year; rating input score 100; 79th percentile among comparable filings

Details

  • Where the money goes: 49.6% of revenue deployed · 100% of spending went to programs
  • Governance: 1500 of 1500 board members independent · 2 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $99K in reported program spending
  • Leadership: top reported pay $1K · 4 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 2 filing years from 2023 to 2024
  • Contacts: How to reach this organization
  • Money network: 6 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 — Financial Efficiency: Mission deployment rate scored 50/100.
  • High — Accountability: Governance controls: 6 of 8 not reported.
  • Moderate — Sustainability: Officer compensation ratio scored 34/100.