Cumberland Firefighters Local 1715

Nonprofit profile at a glance

EIN
237380023
IRS 990 coverage
2011–2015
Forms available
Form 990 2015
Location
Cumberland, MD, USA
Phone
3017596481
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Labor Unions

Official website

Reported finances

Revenue
$220,138
Expenses
$141,546
Assets
$420,528
Liabilities
$266,061

Source: IRS Form 990. Selected filing: tax year 2015. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • KENNETH D MCKENZIE (PRESIDENT)

Highest reported compensation

  • KENNETH D MCKENZIE (PRESIDENT): $2,400 total reported compensation
  • STEPHEN L GROGG (VP): $1,800 total reported compensation
  • JEFFREY G DEHAVEN (TREASURER): $1,200 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2015. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Firefighters union

What it reported doing in 2015

The union's purpose is to provide an effective, competent and safe method of operation in a dangerous industry. The union also provides safety and hazard teaching to children in the local area.

Operating model

Revenue model
Other-operating. 93% of the money available for current operations came from other operating revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 49% for direct work, 39% for grants, and 12% for affiliated organizations.

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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 57
  • Transparency & Controls: 69
  • Accountability: 68
  • Sustainability: 69
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 53.1%; rating input score 53
  • Program expense ratio: 82.6%; rating input score 83
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 19th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 34.8%; rating input score 35; 36th 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: 2 of 9 controls in place; rating input score 22
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 35.7%; rating input score 90; 90th percentile among comparable filings
  • Total-asset coverage ratio: 2.97; rating input score 70; 70th percentile among comparable filings
  • Liabilities to assets ratio: 0.63; rating input score 12; 12th percentile among comparable filings
  • Officer compensation ratio: 5.5%; rating input score 39; 39th percentile among comparable filings

Growth

  • Program expense growth: 11.9% per year; rating input score 100; 73rd percentile among comparable filings
  • Revenue growth: 10.6% per year; rating input score 100; 75th percentile among comparable filings
  • Asset growth: 17.1% per year; rating input score 100; 81st percentile among comparable filings

Details

  • Where the money goes: 53.1% of revenue deployed · 82.6% of spending went to programs
  • Governance: 12 of 12 board members independent · 2 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $117K in reported program spending
  • Leadership: top reported pay $2K · 12 people listed
  • Consistency: 26 of 27 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes grants
  • Filing history: 5 filing years from 2011 to 2015
  • Contacts: How to reach this organization
  • Money network: 6 filed money-flow records
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Review — Financial Efficiency: Mission deployment rate scored 53/100.
  • High — Accountability: Governance controls: 6 of 8 not reported.
  • Moderate — Transparency & Controls: Grant itemization coverage scored 35/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 12/100.
  • Moderate — Sustainability: Officer compensation ratio scored 39/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.