International Association of Fire Fighters Local 760

Nonprofit profile at a glance

EIN
060900782
IRS 990 coverage
2010–2023
Forms available
Form 990 2023
Location
Hartford, CT, USA
Phone
8602963523
Rating
50
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$406,539
Expenses
$430,317
Assets
$524,144
Liabilities
$25,326

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • Jason Diaz (Past President)
  • Paul Motta (Vice President)
  • Arturo Rosa (President)

Highest reported compensation

  • Paul Motta (Vice President): $24,288 total reported compensation
  • Arturo Rosa (President): $21,252 total reported compensation
  • Michael Sanchez (Treasurer): $18,216 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Labor Union-formed to secure improved wages, hours and working conditions through collective bargaining.

What it reported doing in 2023

Scholarships to high school seniors for college

Operating model

Revenue model
Membership-supported. 98% of the money available for current operations came from membership dues.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

MIXED - 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 a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 1
  • Transparency & Controls: 100
  • Accountability: 77
  • Sustainability: 34
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 1.8%; rating input score 2
  • Program expense ratio: 0.9%; rating input score 1
  • 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 4 of 9 controls in place; rating input score 44
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -5.8%; rating input score 30; 30th percentile among comparable filings
  • Total-asset coverage ratio: 1.22; rating input score 46; 46th percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 34; 34th percentile among comparable filings
  • Officer compensation ratio: 17.9%; rating input score 21; 21st percentile among comparable filings

Growth

  • Program expense growth: -11.3% per year; rating input score 0; 10th percentile among comparable filings
  • Revenue growth: 0.4% per year; rating input score 100; 28th percentile among comparable filings
  • Asset growth: 4.9% per year; rating input score 100; 47th percentile among comparable filings

Details

  • Where the money goes: 1.8% of revenue deployed · 0.9% of spending went to programs
  • Governance: 9 of 9 board members independent · 4 of 9 filing controls reported
  • Programs: 2 filed program accomplishments
  • Leadership: top reported pay $24K · 5 people listed
  • Consistency: 30 of 30 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 14 filing years from 2010 to 2023
  • Contacts: How to reach this organization
  • Money network: 5 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 — Financial Efficiency: Mission deployment rate scored 2/100.
  • High — Financial Efficiency: Program expense ratio scored 1/100.
  • Moderate — Accountability: Governance controls: 5 of 9 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 30/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 46/100.
  • High — Sustainability: Officer compensation ratio scored 21/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 34/100.