Harford County Deputy Sheriff's Union Local 838
Nonprofit profile at a glance
- EIN
- 521608943
- IRS 990 coverage
- 2017–2020
- Forms available
- Form 990 2020
- Location
- Bel Air, MD, USA
- Phone
- 4106882212
- Rating
- 63
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $75,107
- Expenses
- $88,178
- Assets
- $0
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2020. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- AARON D PENMAN (PRESIDENT)
- DAVID MCDOUGALL JR (VICE PRESIDENT)
- MIKE MONTALVO JR (IMMEDIATE PAST PRESIDENT)
Highest reported compensation
- AARON D PENMAN (PRESIDENT): $4,400 total reported compensation
- DAVID MCDOUGALL JR (VICE PRESIDENT): $2,000 total reported compensation
- JOSEPH MARTIN (TREASURER/SECRETARY): $1,000 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2020. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To provide opportunity for members to meet and confer on work topics and enhance employee/employer relations. The organization supports its members and represents to the community through financial support of clubs/organizations, scholarship and other outreach
What it reported doing in 2020
Union dues & investment income
Operating model
- Revenue model
- Earned-program. 100% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Hybrid. The nonprofit split its reported program spending across 61% for direct work, 6% for grants, 31% for affiliated organizations, and 1% for member benefits.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 82
- Transparency & Controls: 90
- Accountability: 9
- Sustainability: 24
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 98.2%; rating input score 98
- Program expense ratio: 83.7%; rating input score 84
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 62nd 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: Limited
- Governance controls: 2 of 9 controls in place; rating input score 22
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Fail
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Fail
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -17.4%; rating input score 45; 45th percentile among comparable filings
- Total-asset coverage ratio: 0; rating input score 2; 2nd percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 9.3%; rating input score 17; 17th percentile among comparable filings
Growth
- Program expense growth: -15.1% per year; rating input score 0; 30th percentile among comparable filings
- Revenue growth: -16.5% per year; rating input score 0; 26th percentile among comparable filings
- Asset growth: -39.2% per year; rating input score 0; 3rd percentile among comparable filings
Details
- Where the money goes: 98.2% of revenue deployed · 83.7% of spending went to programs
- Governance: 2 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $74K in reported program spending
- Leadership: top reported pay $4K · 4 people listed
- Consistency: 22 of 22 current checks pass
- Schedules: 4 filed schedules
- Filing history: 4 filing years from 2017 to 2020
- Contacts: How to reach this organization
- Money network: 4 filed money-flow records
- Related organizations: 1 filed related-organization link
- 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 — Accountability: Governance controls: 7 of 9 not reported.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Total-asset coverage ratio scored 2/100.
- Moderate — Sustainability: Operating margin scored 45/100.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Officer compensation ratio scored 17/100.