West Brookfield Rescue Squad

Nonprofit profile at a glance

EIN
042625224
IRS 990 coverage
2017–2020
Forms available
Form 990 2020
Location
West Brookfield, MA, USA
Phone
5088672330
Rating
81
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$613,533
Expenses
$743,468
Assets
$269,203
Liabilities
$207,056

Source: IRS Form 990. Selected filing: tax year 2020. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • DANIEL MCCALL (PRESIDENT/CHIEF)
  • MATTHEW WHITE (VICE PRESIDENT/CAPTAIN)

Highest reported compensation

  • DANIEL MCCALL (PRESIDENT/CHIEF): $62,067 total reported compensation
  • MATTHEW WHITE (VICE PRESIDENT/CAPTAIN): $38,045 total reported compensation
  • MICHAELA CASEY (DIRECTOR): $26,676 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2020. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide ambulance and rescue services to the residents and businesses of west brookfield

What it reported doing in 2020

To provide ambulance and rescue services to the residents and businesses of west brookfield.

Operating model

Revenue model
Earned-program. 78% of the money available for current operations came from fees and other program revenue.
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: 93
  • Transparency & Controls: 83
  • Accountability: 72
  • Sustainability: 10
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 87.5%; rating input score 87
  • Fundraising efficiency: $59.1 raised per $1 spent on fundraising; rating input score 78; 78th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 10th 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: 3 of 9 controls in place; rating input score 33
    • 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: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -21.2%; rating input score 7; 7th percentile among comparable filings
  • Total-asset coverage ratio: 0.36; rating input score 13; 13th percentile among comparable filings
  • Liabilities to assets ratio: 0.77; rating input score 10; 10th percentile among comparable filings
  • Officer compensation ratio: 23.1%; rating input score 13; 13th percentile among comparable filings

Growth

  • Program expense growth: 12.8% per year; rating input score 100; 78th percentile among comparable filings
  • Revenue growth: 6.5% per year; rating input score 100; 60th percentile among comparable filings
  • Asset growth: -21.9% per year; rating input score 0; 1st percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 87.5% of spending went to programs
  • Governance: 5 of 5 board members independent · 3 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $650K in reported program spending
  • Leadership: top reported pay $62K · 5 people listed
  • Consistency: 29 of 30 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 4 filing years from 2017 to 2020
  • Contacts: How to reach this organization
  • Money network: 5 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Moderate — Accountability: Governance controls: 6 of 9 not reported.
  • High — Sustainability: Operating margin scored 7/100.
  • High — Sustainability: Total-asset coverage ratio scored 13/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 10/100.
  • High — Sustainability: Officer compensation ratio scored 13/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.