International Association of Fire Local 60 Scranton

Nonprofit profile at a glance

EIN
274295324
IRS 990 coverage
2014–2024
Forms available
Form 990 2024, Form 990-EZ 2011
Location
Scranton, PA, USA
Phone
5704090469
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$275,521
Expenses
$237,209
Assets
$222,460
Liabilities
$50

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

Leadership & pay

7 people listed

Executive titles in this filing

  • ALLEN LUCAS (PRESIDENT)
  • JOSEPH KEEGAN (1ST VICE PRESIDENT)
  • EDWARD SMEDEN (2ND VICE PRESIDENT)

Highest reported compensation

  • ALLEN LUCAS (PRESIDENT): $3,000 total reported compensation
  • JOSEPH KEEGAN (1ST VICE PRESIDENT): $1,800 total reported compensation
  • EDWARD SMEDEN (2ND VICE PRESIDENT): $1,800 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Protect members from injustice

What it reported doing in 2024

Firefighters clothing and supplies for parades & events used for members benefit and charities.

Operating model

Revenue model
Membership-supported. 94% of the money available for current operations came from membership dues.
Distribution model
Hybrid. The nonprofit split its reported program spending across 44% for direct work, 53% for affiliated organizations, and 2% for member benefits.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 90
  • Accountability: 21
  • Sustainability: 53
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 78.9%; rating input score 79
  • Program expense ratio: 91.6%; rating input score 92
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 5.2%; rating input score 5; 14th percentile among comparable filings
  • Governance controls: 4 of 9 controls in place; rating input score 44
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 13.9%; rating input score 66; 66th percentile among comparable filings
  • Total-asset coverage ratio: 0.94; rating input score 39; 39th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 59; 59th percentile among comparable filings
  • Officer compensation ratio: 5.1%; rating input score 33; 33rd percentile among comparable filings

Growth

  • Program expense growth: 5% per year; rating input score 100; 53rd percentile among comparable filings
  • Revenue growth: 3% per year; rating input score 100; 41st percentile among comparable filings
  • Asset growth: 4.3% per year; rating input score 100; 44th percentile among comparable filings

Details

  • Where the money goes: 78.9% of revenue deployed · 91.6% of spending went to programs
  • Governance: 7 of 135 board members independent · 4 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $217K in reported program spending
  • Leadership: top reported pay $3K · 7 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 10 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 14 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 — Accountability: Independent voting board scored 5/100.
  • Moderate — Accountability: Governance controls: 4 of 8 not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 39/100.
  • Moderate — Sustainability: Officer compensation ratio scored 33/100.
  • Review — Sustainability: Liabilities to assets ratio scored 59/100.