West Roane County Volunteer Fire Dept

Nonprofit profile at a glance

EIN
621552398
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Rockwood, TN, USA
Phone
8653548201
Rating
52
Verdict
MIXED
Rating confidence
Moderate
Sector
Fire Prevention

Official website

Reported finances

Revenue
$79,705
Expenses
$148,246
Assets
$1,041,183
Liabilities
$0

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

Leadership & pay

6 people listed

Executive titles in this filing

  • RICK DURHAM (President)
  • LYNDA CARTER (Vice President)

People named in this filing

  • RICK DURHAM (President)
  • LYNDA CARTER (Vice President)
  • TIM HAY (Treasurer)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Firefighting, fire prevention, rescue, hazmat and first responder medical services. Community safety education and awareness. Area served 53.3 square miles of roane county, tn. About 4400 residents. 8 miles off i-40, 10 miles of railroad. Also mututal aid to 11 other departments. Publicaation include newsletter, web site and numerous safety posters and brochures.

What it reported doing in 2024

Firefighting, fire prevention, rescue, haz-mat and first responder medical services. Community safety education and awareness. Area served 53.3 square miles of roane county, tn. About 4400 residents, 8 miles off i-40, 10 miles of railroad. Also mutual aid to 11 other departments. Publications include newsletter, web site and numerous safety posters and brochures.

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 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. A relatively small share of voting board members are independent and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 51
  • Transparency & Controls: 90
  • Accountability: 12
  • Sustainability: 42
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 59.8%; rating input score 60
  • Program expense ratio: 53.3%; rating input score 53
  • Fundraising efficiency: Limited

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: 0%; rating input score 0; 9th 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: -86%; rating input score 22; 22nd percentile among comparable filings
  • Total-asset coverage ratio: 7.02; rating input score 56; 56th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: -6.8% per year; rating input score 0; 34th percentile among comparable filings
  • Revenue growth: -0.5% per year; rating input score 0; 58th percentile among comparable filings
  • Asset growth: -0.1% per year; rating input score 0; 39th percentile among comparable filings

Details

  • Where the money goes: 59.8% of revenue deployed · 53.3% of spending went to programs
  • Governance: 0 of 6 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $79K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 18 of 18 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 13 filing years from 2011 to 2024
  • 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 — Accountability: Independent voting board scored 0/100.
  • Review — Financial Efficiency: Program expense ratio scored 53/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 22/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 56/100.