West Dunkirk Volunteer Fire Co Inc

Nonprofit profile at a glance

EIN
223412774
IRS 990 coverage
2011–2025
Forms available
Form 990 2025
Location
Dunkirk, NY, USA
Phone
7163661231
Rating
55
Verdict
MIXED
Rating confidence
Moderate
Sector
Educational Services and Schools - Other

Reported finances

Revenue
$101,485
Expenses
$88,778
Assets
$542,696
Liabilities
$0

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

Leadership & pay

8 people listed

Executive titles in this filing

  • KEVIN WUNDER (PRESIDENT)

People named in this filing

  • STEPHEN DAVIS (1ST ASSISTAN)
  • JAMES ODIEN (CHIEF)
  • KEVIN WUNDER (2ND ASSISTAN)

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

The object of this organization shall be the protection of life and property from fires and the promotion of social intercourse among its members.

What it reported doing in 2025

To protect life and property from fires and promote social intercourse among it's members.

Operating model

Revenue model
Grant-funded. 82% 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 most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 8
  • Transparency & Controls: 90
  • Accountability: 82
  • Sustainability: 70
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 10.1%; rating input score 10
  • Program expense ratio: 6.1%; rating input score 6
  • 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; 64th percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • 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: 12.5%; rating input score 61; 61st percentile among comparable filings
  • Total-asset coverage ratio: 6.11; rating input score 83; 83rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 37.1% per year; rating input score 100; 92nd percentile among comparable filings
  • Revenue growth: 0.5% per year; rating input score 100; 22nd percentile among comparable filings
  • Asset growth: 0.9% per year; rating input score 100; 26th percentile among comparable filings

Details

  • Where the money goes: 10.1% of revenue deployed · 6.1% of spending went to programs
  • Governance: 25 of 25 board members independent · 4 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $5K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 17 of 17 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 15 filing years from 2011 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.

  • High — Financial Efficiency: Mission deployment rate scored 10/100.
  • High — Financial Efficiency: Program expense ratio scored 6/100.
  • Review — Accountability: Governance controls: 2 of 6 not reported.