International Association of Firefighters Local 305

Nonprofit profile at a glance

EIN
223294675
IRS 990-EZ coverage
2012–2015
Forms available
Form 990-EZ 2015
Location
Irvington, NJ, USA
Phone
9733995640
Rating
45
Verdict
MIXED
Rating confidence
Moderate
Sector
Fire Prevention

Reported finances

Revenue
$66,923
Expenses
$71,524
Assets
$168,908
Liabilities
$0

Source: IRS Form 990-EZ. Selected filing: tax year 2015. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • ALEX LIMA (PRESIDENT)
  • MICHAEL SCOTT (VICE PRESIDENT)

People named in this filing

  • ALEX LIMA (PRESIDENT)
  • MICHAEL SCOTT (VICE PRESIDENT)
  • RON O'DOWD (SECRETARY)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2015. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The purpose for which this organization is formed is as follows: to enhance the safety of all who reside or pass through this township by providing continual training of firefighters and the public in fire safety and by the training of firefighters in the protection of life and property; to instruct the youth of irvington in fire safety and prevention; to sponsor youth programs and encourage youth involvement in fire prevention; to provide for the mutual benefit and advancement of the interests and prosperity of all firefighters in the township who are now or hereafter become members of the local; to protect and defend, as deemed advisable the rights, benefits and priveileges to which any member now or hereafter may become entitled.

What it reported doing in 2015

To provide donations to various charities to assist in their efforts to assist others suffering the effects of a tragedy, various burn units and foundations supporting fallen firefighters and their families.

Operating model

Revenue model
Membership-supported. 96% of the money available for current operations came from membership dues.
Distribution model
Grant intermediary. The nonprofit sent 67% of its reported program spending out as grants.

The verdict

MIXED - The filed numbers largely add up. 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: 18
  • Transparency & Controls: 82
  • Sustainability: 52
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 18.4%; rating input score 18
  • Program expense ratio: 16.8%; rating input score 17

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -6.9%; rating input score 33; 33rd percentile among comparable filings
  • Total-asset coverage ratio: 2.36; rating input score 70; 70th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 75; 75th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 57; 57th percentile among comparable filings

Growth

  • Program expense growth: -8.7% per year; rating input score 0; 33rd percentile among comparable filings
  • Revenue growth: -0.1% per year; rating input score 0; 53rd percentile among comparable filings
  • Asset growth: 1.3% per year; rating input score 100; 49th percentile among comparable filings

Details

  • Where the money goes: 18.4% of revenue deployed · 16.8% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 3 filed program accomplishments · $12K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 9 of 9 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 4 filing years from 2012 to 2015
  • Contacts: How to reach this organization
  • 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 18/100.
  • High — Financial Efficiency: Program expense ratio scored 17/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 33/100.
  • Review — Sustainability: Officer compensation ratio scored 57/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.