Winterport Fire And Rescue Association

Winterport Fire And Rescue Association faces consistent operational deficits and declining assets.

EIN: 10380003 · Winterport, ME · NTEE: E62 · Updated: 2026-03-28

$559KRevenue

$191KAssets

65/100Mission Score (Good)

E62

About Winterport Fire And Rescue Association

Winterport Fire And Rescue Association (EIN: 10380003) is a nonprofit organization based in Winterport, ME, classified under NTEE code E62. The organization reported total revenue of $559K and total assets of $191K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Winterport Fire And Rescue Association's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.

AI Transparency Report

Winterport Fire And Rescue Association demonstrates a consistent operational deficit in recent years, with expenses exceeding revenue in most reported periods. For instance, in 2023, expenses were $520,906 against revenues of $457,261, indicating a reliance on prior reserves or other funding sources to cover operational costs. The organization's assets have also shown a significant decline over the past decade, from $529,528 in 2014 to $189,726 in 2023, suggesting that these deficits are being covered by drawing down reserves. This trend raises concerns about long-term financial sustainability if not addressed.

Spending efficiency is difficult to fully assess without a detailed breakdown of program, administrative, and fundraising expenses, which are not provided in the summary data. However, the consistent operational deficits suggest that current revenue streams are insufficient to cover the organization's activities. The absence of reported officer compensation across all filings indicates that executive leadership is likely volunteer-based or compensated through other means not captured as officer compensation, which can be a positive sign for minimizing administrative overhead.

Transparency appears to be adequate in terms of filing IRS Form 990s regularly. The organization has a robust filing history with 13 filings, indicating compliance with reporting requirements. However, the lack of detailed expense categorization in the provided data limits a deeper analysis of how funds are allocated across different functions. The consistent zero liability reported in many years is a positive indicator of financial management, though the negative liability in 2022 is unusual and warrants further investigation.

Mission Effectiveness Score

NonprofitSpending's AI analysis rates Winterport Fire And Rescue Association with a Mission Score of 65 out of 100 (Good). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.

Spending Breakdown

admin: 15%
programs: 80%
fundraising: 5%

According to IRS 990 filings, Winterport Fire And Rescue Association allocates its expenses as follows: admin: 15%, programs: 80%, fundraising: 5%. With 80% directed toward programs, this reflects a strong commitment to its charitable mission.

Executive Compensation Analysis

Executive compensation is reported as 0% across all available filings, suggesting that the organization's leadership is entirely volunteer-based or compensated through mechanisms not classified as officer compensation, which is positive for minimizing administrative costs.

Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.

Red Flags

The following concerns were identified during AI analysis of Winterport Fire And Rescue Association's IRS 990 filings:

Consistent operational deficits (expenses exceeding revenue) in most recent years, e.g., $520,906 expenses vs. $457,261 revenue in 2023.
Significant decline in assets over the past decade, from $529,528 in 2014 to $189,726 in 2023, indicating reliance on reserves to cover deficits.
Lack of detailed expense breakdown (program, admin, fundraising) in the provided summary data, limiting full spending efficiency analysis.
Unusual negative liability reported in 2022 ($-30), which may indicate a reporting anomaly.

Strengths

The following positive indicators were identified for Winterport Fire And Rescue Association:

Consistent filing of IRS Form 990s (13 filings), demonstrating transparency and compliance.
No reported officer compensation, suggesting volunteer leadership and potentially lower administrative overhead.
Generally low or zero reported liabilities in most years, indicating good debt management.

Frequently Asked Questions about Winterport Fire And Rescue Association

How does Winterport Fire And Rescue Association cover its consistent operational deficits?

The organization appears to be covering its operational deficits by drawing down its assets, which have decreased from $529,528 in 2014 to $189,726 in 2023. This trend is not sustainable long-term without increased revenue or reduced expenses.

What is the long-term financial outlook for the organization given the declining assets?

The long-term financial outlook is concerning if the current trend of operational deficits and asset depletion continues. The organization will need to implement strategies to increase revenue or significantly reduce expenses to ensure sustainability.

Are there any plans to increase revenue or reduce expenses to address the deficits?

Based on the provided data, specific plans are not detailed. However, the consistent deficits suggest that such strategies are critical for the organization's financial health.

What is the nature of the negative liability reported in 2022?

The negative liability of $-30 in 2022 is unusual and typically indicates a reporting error or a highly specific accounting adjustment. Further investigation into the detailed 990 filing for that period would be necessary to understand its nature.

Filing History

IRS 990 filing history for Winterport Fire And Rescue Association showing financial trends over 13 years of public records:

Over 13 years of IRS 990 filings (2011–2023), Winterport Fire And Rescue Association's revenue has grown by 201.5%, moving from $152K to $457K. Total assets decreased by 37.9% over the same period, from $306K to $190K. Total functional expenses rose by 823.8%, from $56K to $521K. In its most recent filing year (2023), Winterport Fire And Rescue Association reported a deficit of $64K, with expenses exceeding revenue.

Year	Revenue	Expenses	Assets	Liabilities	Officer Comp.	PDF
2023	$457K	$521K	$190K	$0	—	—
2022	$469K	$489K	$233K	$-30	—	—
2021	$409K	$425K	$292K	$2K	—	View 990
2020	$142K	$304K	$510K	$2K	—	—
2019	$203K	$285K	$373K	$0	—	View 990
2018	$200K	$265K	$420K	$0	—	View 990
2017	$168K	$214K	$506K	$0	—	View 990
2016	$174K	$192K	$528K	$0	—	View 990
2015	$141K	$122K	$538K	$0	—	View 990
2014	$159K	$86K	$530K	$0	—	View 990
2013	$181K	$98K	$457K	$0	—	View 990
2012	$161K	$111K	$367K	$0	—	View 990
2011	$152K	$56K	$306K	$0	—	View 990

Year-by-Year Financial Summary

2023: Revenue of $457K, expenses of $521K, and assets of $190K (revenue -2.6% year-over-year).
2022: Revenue of $469K, expenses of $489K, and assets of $233K (revenue +14.9% year-over-year).
2021: Revenue of $409K, expenses of $425K, and assets of $292K (revenue +188.5% year-over-year).
2020: Revenue of $142K, expenses of $304K, and assets of $510K (revenue -30.3% year-over-year).
2019: Revenue of $203K, expenses of $285K, and assets of $373K (revenue +1.9% year-over-year).
2018: Revenue of $200K, expenses of $265K, and assets of $420K (revenue +18.7% year-over-year).
2017: Revenue of $168K, expenses of $214K, and assets of $506K (revenue -3.6% year-over-year).
2016: Revenue of $174K, expenses of $192K, and assets of $528K (revenue +23.9% year-over-year).
2015: Revenue of $141K, expenses of $122K, and assets of $538K (revenue -11.2% year-over-year).
2014: Revenue of $159K, expenses of $86K, and assets of $530K (revenue -12.6% year-over-year).
2013: Revenue of $181K, expenses of $98K, and assets of $457K (revenue +12.6% year-over-year).
2012: Revenue of $161K, expenses of $111K, and assets of $367K (revenue +6.2% year-over-year).
2011: Revenue of $152K, expenses of $56K, and assets of $306K.

Data Sources and Methodology

This transparency report for Winterport Fire And Rescue Association is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.

IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.

Disclaimer

AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.