Fire Fighters Local 311

Nonprofit profile at a glance

EIN
391102345
IRS 990 coverage
2010–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024
Location
Madison, WI, US
Phone
6082572030
Rating confidence
Limited

Official website

Reported finances

Revenue
$707,908
Expenses
$789,605
Assets
$1,243,729
Liabilities
$17,408

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

Leadership & pay

37 people listed

Executive titles in this filing

  • KEVIN SHERRY (VICE PRESIDENT)
  • MAHLON MITCHELL (PRESIDENT)

Highest reported compensation

  • MAHLON MITCHELL (PRESIDENT): $33,523 total reported compensation
  • KEVIN SHERRY (VICE PRESIDENT): $26,225 total reported compensation
  • PETER FRIEDERICKS (SECRETARY/TREASURER): $26,225 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 objectives of this union are: a) to negotiate collective employment agreements; b) to enforce that contract and existing common practices through appropriate legal remedies, as governed by state statute and city ordinance; c) to promote harmony and goodwill among our membership and to respect our individual differences; d) to promote health and safety in our dangerous workplace and in our community; e) to maintain and strengthen adequate disability and pension laws for personal and dependent coverage; f) to value apprenticeship training and professional standards as a way of continually improving our position of professional firefighters.

What it reported doing in 2024

The objectives of fire fighters local 311, madison, Wisconsin, are: a) to negotiate collective employment agreements b) to enforce that contract and existing common practices through appropriate legal remedies, as governed by state statute and city ordinance c) to promote harmony and goodwill among our membership and to respect our individual differences d) to promote health and safety in our dangerous workplace and in our community e) to maintain and strengthen adequate disability and pension laws for personal and dependent coverage f) to value apprenticeship training and professional standards as a way of continually improving our position of professional firefighters.

Operating model

Revenue model
Earned-program. 97% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 77
  • Accountability: 86
  • Sustainability: 34
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 85.7%; rating input score 86; 2nd 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: 90.6%; rating input score 91; 23rd percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -11.5%; rating input score 15; 15th percentile among comparable filings
  • Total-asset coverage ratio: 1.58; rating input score 57; 57th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 15.4%; rating input score 22; 22nd percentile among comparable filings

Growth

  • Program expense growth: -2.6% per year; rating input score 0; 11th percentile among comparable filings
  • Revenue growth: 4.9% per year; rating input score 100; 43rd percentile among comparable filings
  • Asset growth: 10.3% per year; rating input score 100; 60th percentile among comparable filings

Details

  • What they do: 1 programs and campaigns described on the official site · 3 operating locations identified
  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 29 of 32 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $34K · 37 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 39 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.

  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Operating margin scored 15/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 57/100.
  • High — Sustainability: Officer compensation ratio scored 22/100.