Public Safety & Disaster Relief (M24Z) 990 on File

SECOND DISTRICT VOLUNTEER FIRE DEPT OF JOHNSON COMMUNITY INC

EIN: 62-1371379 · MOUNTAIN CITY, TN 37683-1232 · United States · FY 2025 Data

2 out of 5 32 / 100 Based on 2+ years of filings

Financial strength (30%) 52/100

Reliability (20%) 55/100

Effectiveness (25%) 21/100

Impact (25%) No data yet

Financial data: FY 2025 · Scored 9/13/2026

Claim this Charity

CharityAI™ Score

Not yet evaluated

Financial Overview — FY 2025

$127K

Total Revenue

$96K

Total Expenses

$229K

Net Assets

N/A

Employees

Revenue Sources

Expense Breakdown

Program Expense Ratio 30.1%

Fundraising Efficiency 79.2%

Operating Reserve 28.55x

Liability-to-Asset 13.3%

Revenue Diversification 94.7%

Compared with Peers

FY 2025

Compared with 1,273 similar organizations (United States, Public Safety & Disaster Relief, under $100K in expenses), FY 2025.

This organization Middle half of peers (P25–P75) Peer median

Ratio	This org	Peer median	Position (P10 → P90)
Program expense ratio Program expenses / total expenses · higher is better	30.1%	89.8%	P10P90	Bottom quarter
Fundraising efficiency Fundraising expenses / gross fundraising income · lower is better	79.2%	27.4%	P10P90	Bottom quarter
Operating reserve Months of expenses covered by net assets · higher is better	28.6 mo	43.1 mo	P10P90	Below median
Liabilities to assets Total liabilities / total assets · lower is better	13.3%	0.0%	P10P90	Bottom quarter
Revenue concentration Share of revenue from the largest source · lower is better	94.7%	89.3%	P10P90	Below median
Revenue growth Year over year revenue growth	89.7%	-1.1%	P10P90
Expense growth Year over year expense growth	3.9%	-1.6%	P10P90
Surplus margin Surplus as a share of revenue	24.0%	21.0%	P10P90

Financial History

Year	Revenue	Expenses	Net Assets	Program %	Staff
2025	$127K	$96K	$229K	30.1%	—
2024	$67K	$93K	$179K	—	—
2023	$61K	$64K	$287K	89.4%	—
2022	$51K	$82K	$290K	—	—
2021	$82K	$96K	N/A	—	1

Donor Reviews

Write a Review

No reviews yet

Be the first to share your experience with this organization.

Write a Review

Your Name *

Email * (private, not shown)

Relationship to Organization *

Your Rating *

Review Title

Your Review *

Minimum 20 characters

Post anonymously

Reviews appear after moderation (usually within 24 hours)

Organization Details

EIN: 62-1371379
State: TN
City: MOUNTAIN CITY
ZIP: 37683-1232
Classification: M24Z
Category: Public Safety & Disaster Relief
Rating: 2★
Coverage: A
Last Updated: Aug 2026
Form 990: On File

Is this your organization?

Claim it to manage this profile, add your board, financials and impact metrics, and lift your CharityAI™ rating.

Claim this Charity

Write a Review

Back to Search New Search

CharityAI™ rates charities from 0 to 100 using public filings (IRS Form 990 and the equivalent registries outside the US) together with the information the charity itself provides on DonationX. Ratings are recalculated every quarter, without human bias, and shown as stars.

Four pillars

Financial strength30%

Program expense ratio, fundraising efficiency, operating reserves, liabilities and revenue diversification, compared with similar organizations.

Reliability20%

Standing with the registry, filing history, verification and how complete the profile is.

Effectiveness25%

How much goes to programs and how consistently the organization delivers them.

Impact25%

The outcomes the charity reports on DonationX: people served, cost per service and results.

Stars

★★★★★ 80–100 ★★★★☆ 60–79 ★★★☆☆ 40–59 ★★☆☆☆ 20–39 ★☆☆☆☆ 1–19

A pillar with no data counts as zero. Without impact metrics the score is capped at 59 (three stars): only the charity can supply that data.
The coverage grade (A to D) says how much filing data the score rests on; NONE means there is not enough to rate.
An organization that is not in good standing with its registry (for example a revoked tax exemption) is shown as Not rated.
"Compared with peers" places the charity's key ratios against organizations of the same country, sector and size.

How a charity improves its rating

Claim the charity with a work email, a website token, or a document.
Complete the profile: mission, website, logo and contacts.
Add board members, your latest Form 990 or financials, and impact metrics.
Keep it current: the next quarterly rating picks the changes up.