Zelienople Volunteer Fire Company Hose Company

Nonprofit profile at a glance

EIN
256071550
IRS 990 coverage
2010–2014
Forms available
Form 990 2014, Form 990-N 2012
Location
Zelienople, PA, USA
Phone
7248169766
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Fire Prevention

Official website

Reported finances

Revenue
$105,574
Expenses
$75,303
Assets
$402,910
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2014. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • ED GRUNNAGLE (PRESIDENT)
  • JUSTIN HART (VICE PRESIDENT)

Highest reported compensation

  • JAKE REEB (SECRETARY): $75 total reported compensation
  • KEVIN BEHUN (TREASURER): $75 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2014. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

See schedule o

What it reported doing in 2014

Equipment & communications

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 a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 100
  • Accountability: 69
  • Sustainability: 80
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 71.5%; rating input score 71
  • Program expense ratio: 100%; rating input score 100
  • 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 28.7%; rating input score 86; 86th percentile among comparable filings
  • Total-asset coverage ratio: 5.35; rating input score 80; 80th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 86; 86th percentile among comparable filings
  • Officer compensation ratio: 0.2%; rating input score 46; 46th percentile among comparable filings

Growth

  • Program expense growth: -1.7% per year; rating input score 0; 39th percentile among comparable filings
  • Revenue growth: -17.4% per year; rating input score 0; 8th percentile among comparable filings
  • Asset growth: 3.1% per year; rating input score 100; 51st percentile among comparable filings

Details

  • Where the money goes: 71.5% of revenue deployed · 100% of spending went to programs
  • Governance: 7 of 7 board members independent · 2 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $75K in reported program spending
  • Leadership: top reported pay $75 · 7 people listed
  • Consistency: 11 of 11 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 5 filing years from 2010 to 2014
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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: Governance controls: 5 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Officer compensation ratio scored 46/100.