Wy'east Volunteer Fire & Ems Association

Nonprofit profile at a glance

EIN
936098896
IRS 990 coverage
2024–2025
Forms available
Form 990 2025, Form 990-EZ 2020, Form 990-N 2023
Location
Odell, OR, USA
Phone
5414901420
Rating
60
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Fire Prevention

Reported finances

Revenue
$45,802
Expenses
$23,356
Assets
$196,820
Liabilities
$0

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

Leadership & pay

4 people listed

Executive titles in this filing

  • KARL SMILEY (PRESIDENT)

People named in this filing

  • CRYSTAL BRUCE (SECRETARY)
  • BRENT GOE (VICE PRESIDE)
  • JON LARAWAY (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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The associations objective shall be to save lives and property from damage and destruction and to provide emergency medical care within the wy'east fire district. To provide fire suppression, fire prevention, emergency medical services, public awareness programs, and other related services to support the wy'east fire district.

What it reported doing in 2025

To provide fire suppression, fire prevention, emergency medical services, public awareness programs, and other related services to support the wy'east fire district.

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

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: 31
  • Transparency & Controls: 92
  • Accountability: 64
  • Sustainability: 74
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 27%; rating input score 27
  • Program expense ratio: 46.6%; rating input score 47
  • 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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 49%; rating input score 87; 87th percentile among comparable filings
  • Total-asset coverage ratio: 8.43; rating input score 62; 62nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: -54% per year; rating input score 0; 5th percentile among comparable filings
  • Revenue growth: 9.2% per year; rating input score 100; 85th percentile among comparable filings
  • Asset growth: 3.7% per year; rating input score 100; 57th percentile among comparable filings

Details

  • Where the money goes: 27% of revenue deployed · 46.6% of spending went to programs
  • Governance: 4 of 4 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $11K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 18 of 18 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 2 filing years from 2024 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 27/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 47/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.