Association of Fdsny

Nonprofit profile at a glance

EIN
112407689
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Selkirk, NY, USA
Phone
8005209594
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$642,746
Expenses
$660,286
Assets
$1,523,687
Liabilities
$0

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

Leadership & pay

22 people listed

Executive titles in this filing

  • DONALD CORKERY (IMMEDIATE PAST PRESIDENT)
  • JOSEPH BADALA (PRESIDENT)
  • DAVID DENNISTON (1ST VICE PRESIDENT)
  • RALPH RAYMOND (2ND VICE PRESIDENT)

Highest reported compensation

  • TRICIA SCHIELDS (SECRETARY/TREASURER): $39,333 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The association of fire districts of the state of New York, a not-for-profit corporation, works to improve the fiscal responsibility, efficiency and effectiveness of the fire district management through education, training and advocacy for commissioners and other fire district officials in the 57 counties outside of the city of New York.

What it reported doing in 2024

Annual meeting, election of officers, seminars, webinar training, advocacy on fire service laws and proposed legislation, workshops throughout the state of New York on fire service laws and operations and continuous training for commissioners.

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 99% 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: 65
  • Transparency & Controls: 93
  • Accountability: 90
  • Sustainability: 51
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 73.6%; rating input score 74
  • Program expense ratio: 71%; rating input score 71
  • 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: 100%; rating input score 100; 76th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -2.7%; rating input score 29; 29th percentile among comparable filings
  • Total-asset coverage ratio: 2.31; rating input score 69; 69th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 6%; rating input score 50; 50th percentile among comparable filings

Growth

  • Program expense growth: -1.2% per year; rating input score 0; 14th percentile among comparable filings
  • Revenue growth: -0.9% per year; rating input score 0; 12th percentile among comparable filings
  • Asset growth: 4.1% per year; rating input score 100; 35th percentile among comparable filings

Details

  • Where the money goes: 73.6% of revenue deployed · 71% of spending went to programs
  • Governance: 758 of 758 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $469K in reported program spending
  • Leadership: top reported pay $39K · 22 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 3 filed schedules · includes grants
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 29/100.
  • Review — Sustainability: Officer compensation ratio scored 50/100.