Louisville Professional Firefighters

Nonprofit profile at a glance

EIN
616030837
IRS 990 coverage
2020–2025
Forms available
Form 990 2025
Location
Louisville, KY, USA
Phone
5023665227
Rating
61
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$721,100
Expenses
$696,737
Assets
$746,881
Liabilities
$42,170

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

16 people listed

Executive titles in this filing

  • JEFF TAYLOR (PRESIDENT)
  • DENNIS EGGEN (VICE PRESIDENT)

Highest reported compensation

  • JEFF TAYLOR (PRESIDENT): $42,156 total reported compensation
  • DENNIS EGGEN (VICE PRESIDENT): $34,215 total reported compensation
  • NICHOLAS GROFT (SECRETARY/TREASURER): $34,215 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To elevate firefighting as a profession and support its members and local charities.

What it reported doing in 2025

Louisville firefighters association organized to elevate firefighting as a profession and support its members as well as local charities.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

SUPPORTED - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 54
  • Transparency & Controls: 72
  • Accountability: 54
  • Sustainability: 40
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 58.8%; rating input score 59
  • Program expense ratio: 60.9%; rating input score 61
  • Fundraising efficiency: $1.35 raised per $1 spent on fundraising; rating input score 4; 4th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 18th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 45.7%; rating input score 46; 32nd percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 84.2%; rating input score 84; 23rd 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: 3.4%; rating input score 40; 40th percentile among comparable filings
  • Total-asset coverage ratio: 1.07; rating input score 45; 45th percentile among comparable filings
  • Liabilities to assets ratio: 0.06; rating input score 42; 42nd percentile among comparable filings
  • Officer compensation ratio: 15.9%; rating input score 23; 23rd percentile among comparable filings

Growth

  • Program expense growth: 8.6% per year; rating input score 100; 52nd percentile among comparable filings
  • Revenue growth: 4.1% per year; rating input score 100; 32nd percentile among comparable filings
  • Asset growth: 1.5% per year; rating input score 100; 21st percentile among comparable filings

Details

  • Where the money goes: 58.8% of revenue deployed · 60.9% of spending went to programs
  • Governance: 16 of 19 board members independent · 1 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $424K in reported program spending
  • Leadership: top reported pay $42K · 16 people listed
  • Consistency: 24 of 27 current checks pass · 3 findings to review
  • Schedules: 5 filed schedules · includes grants
  • Filing history: 5 filing years from 2020 to 2025
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 59/100.
  • High — Accountability: Governance controls: 7 of 8 not reported.
  • Moderate — Transparency & Controls: Grant itemization coverage scored 46/100.
  • High — Financial Efficiency: Fundraising efficiency scored 4/100.
  • Moderate — Sustainability: Operating margin scored 40/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 45/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX Occupancy column sum did not reconcile in the filed values.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 23/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 42/100.