International Association of Fire Fighters L0799

Nonprofit profile at a glance

EIN
050349472
IRS 990 coverage
2014–2014
Forms available
Form 990 2014
Location
Providence, RI, USA
Rating
45
Verdict
MIXED
Rating confidence
Moderate
Sector
Labor Unions

Official website

Reported finances

Revenue
$627,715
Expenses
$497,780
Assets
$595,405
Liabilities
$16,416

Source: IRS Form 990. Selected filing: tax year 2014. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • PAUL DOUGHTY (PRESIDENT)
  • PHILIP FIORE (VICE-PRESIDENT)

Highest reported compensation

  • PAUL DOUGHTY (PRESIDENT): $41,738 total reported compensation
  • PHILIP FIORE (VICE-PRESIDENT): $27,824 total reported compensation
  • DEREK SILVA (SECRETARY): $11,130 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2014. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Effectively negotiate and arbitrate with the city of providence for fair compensation, reasonable working conditions and equitable settlement of grievances for the union members.

What it reported doing in 2014

Effectively negotiate and arbitrate with the city of providence for fair compensation, reasonable working conditions, equitable settlement of grievances for the union members and the support of various community programs.

Operating model

Revenue model
Membership-supported. 78% of the money available for current operations came from membership dues.
Distribution model
Hybrid. The nonprofit split its reported program spending across 51% for direct work, 43% for affiliated organizations, and 6% for member benefits.

The verdict

MIXED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 28
  • Transparency & Controls: 100
  • Accountability: 5
  • Sustainability: 63
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 29%; rating input score 29
  • Program expense ratio: 35.8%; rating input score 36
  • 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: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 4th percentile among comparable filings
  • Governance controls: 1 of 9 controls in place; rating input score 11
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 20.7%; rating input score 83; 83rd percentile among comparable filings
  • Total-asset coverage ratio: 1.2; rating input score 52; 52nd percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 70; 70th percentile among comparable filings
  • Officer compensation ratio: 30.2%; rating input score 5; 5th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 29% of revenue deployed · 35.8% of spending went to programs
  • Governance: 0 of 437 board members independent · 1 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $178K in reported program spending
  • Leadership: top reported pay $42K · 11 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 2 filed schedules
  • Contacts: How to reach this organization
  • Money network: 11 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.

  • High — Financial Efficiency: Mission deployment rate scored 29/100.
  • High — Accountability: Independent voting board scored 0/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 36/100.
  • High — Accountability: Governance controls: 7 of 8 not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 52/100.
  • High — Sustainability: Officer compensation ratio scored 5/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.