West Friendship Volunteer Firemans Dept Inc

Nonprofit profile at a glance

EIN
521187261
IRS 990 coverage
2012–2021
Forms available
Form 990 2021
Location
West Friendship, MD, USA
Rating
64
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Fire Prevention

Official website

Reported finances

Revenue
$121,310
Expenses
$36,392
Assets
$3,126,347
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2021. Amounts in USD.

Leadership & pay

13 people listed

Executive titles in this filing

  • Stanley Kitzinger (President)
  • Peter Konold (Vice President)

People named in this filing

  • Ronald Hoffman (Director)
  • Trent Fuller (Director)
  • Peter Konold (Director)

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 2021. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Manage and administer fire and ambulance services

What it reported doing in 2021

Manage and administer fire protection and ambulance services to citizens of the third district of Howard County

Operating model

Revenue model
Donor-supported. 60% of the money available for current operations came from contributions and gifts.
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

SUPPORTED - 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: 36
  • Transparency & Controls: 100
  • Accountability: 70
  • Sustainability: 92
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 27.9%; rating input score 28
  • Program expense ratio: 54.4%; rating input score 54
  • Fundraising efficiency: $5.62 raised per $1 spent on fundraising; rating input score 20; 20th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: 70%; rating input score 95; 95th percentile among comparable filings
  • Total-asset coverage ratio: 85.91; rating input score 99; 99th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 82; 82nd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 70; 70th percentile among comparable filings

Growth

  • Program expense growth: -31.1% per year; rating input score 0; 5th percentile among comparable filings
  • Revenue growth: -3.1% per year; rating input score 0; 20th percentile among comparable filings
  • Asset growth: 2.5% per year; rating input score 100; 37th percentile among comparable filings

Details

  • Where the money goes: 27.9% of revenue deployed · 54.4% of spending went to programs
  • Governance: 158 of 158 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $20K in reported program spending
  • Leadership: top reported pay $0 · 13 people listed
  • Consistency: 17 of 18 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules
  • Filing history: 9 filing years from 2012 to 2021
  • 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.

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

  • High — Financial Efficiency: Mission deployment rate scored 28/100.
  • Review — Financial Efficiency: Program expense ratio scored 54/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 20/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.