Massachusetts Correction Officers Federated Union

Nonprofit profile at a glance

EIN
223030391
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Milford, MA, USA
Phone
7743966477
Rating confidence
Limited
Sector
Fairs

Reported finances

Revenue
$2,940,361
Expenses
$3,356,979
Assets
$4,776,465
Liabilities
$921,383

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

Leadership & pay

12 people listed

Executive titles in this filing

  • Richard Medeiros (Former Vice President)
  • Dennis Martin (President)
  • Vincent Ruziak (Vice President)
  • Brian Jansen (Former President)

Highest reported compensation

  • Corey Scafidi (Business Agent): $167,711 total reported compensation
  • Scott McAdoo (Treasurer): $162,951 total reported compensation
  • Dennis Martin (President): $160,016 total reported compensation

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

Overview

Mission

MCOFU is the state recognized collective bargaining representative for all employees of the Commonwealth of Massachusetts Department of Corrections Unit 4.

What it reported doing in 2024

Statement of Program Service AccomplishmentsMCOFU acts as the collective bargaining representative for all employees of the Commonwealth of Massachusetts, Department of Corrections, Unit 4 and for certain EMT and correctional officer employees of the Counties of Bristol and Dukes, Massachusetts. The units combined represent over 3,900 members.MCOFU provides representation for grievance procedures and certain legal matters for all bargaining unit members.MCOFU provides an informational newsletter and sponsors a Vision and Dental Plan, wellness programs, and other events available to all members.

Operating model

Revenue model
Earned-program. 98% of the money available for current operations came from fees and other program revenue.
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

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 68
  • Accountability: 28
  • Sustainability: 25
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 5th percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 76%; rating input score 76; 20th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 3rd percentile among comparable filings
  • Governance controls: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -14.2%; rating input score 10; 10th percentile among comparable filings
  • Total-asset coverage ratio: 1.42; rating input score 50; 50th percentile among comparable filings
  • Liabilities to assets ratio: 0.19; rating input score 45; 45th percentile among comparable filings
  • Officer compensation ratio: 35%; rating input score 4; 4th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 0.7% per year; rating input score 100; 14th percentile among comparable filings
  • Asset growth: 2.5% per year; rating input score 100; 22nd percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 0 of 7 board members independent · 6 of 9 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $168K · 12 people listed · 2 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $341K reported
  • Consistency: 13 of 14 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes grants and executive pay
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 12 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.

  • High — Accountability: Independent voting board scored 0/100.
  • Review — Accountability: Governance controls: 3 of 9 not reported.
  • High — Sustainability: Operating margin scored 10/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Sustainability: Total-asset coverage ratio scored 50/100.
  • High — Sustainability: Officer compensation ratio scored 4/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 45/100.