Medford Professional Firefighters Association Inc

Nonprofit profile at a glance

EIN
042499781
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
Medford, MA, USA
Phone
7812849770
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$43,492
Expenses
$40,789
Assets
$53,331
Liabilities
$0

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

Leadership & pay

4 people listed

Executive titles in this filing

  • STEVEN MOORE (PRESIDENT)
  • JOSEPH ROSA (VICE PRESIDENT)

Highest reported compensation

  • JOSEPH ROSA (TREASURER): $1,600 total reported compensation

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

Overview

Mission

Provides club and meeting place for active and inactive firefighters only

Operating model

Revenue model
Other-operating. 83% of the money available for current operations came from other operating revenue.
Distribution model
Grant intermediary. The nonprofit sent 61% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and most voting board members are independent. The filing does not identify recipients for some grant dollars and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 58
  • Accountability: 63
  • Sustainability: 48
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 91.7%; rating input score 92
  • Program expense ratio: 97.7%; rating input score 98
  • Fundraising efficiency: $8.17 raised per $1 spent on fundraising; rating input score 49; 49th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 13th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 0%; rating input score 0; 21st percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: 6.2%; rating input score 62; 62nd percentile among comparable filings
  • Total-asset coverage ratio: 1.31; rating input score 28; 28th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 3.9%; rating input score 18; 18th percentile among comparable filings

Growth

  • Program expense growth: -1.7% per year; rating input score 0; 46th percentile among comparable filings
  • Revenue growth: 4.2% per year; rating input score 100; 75th percentile among comparable filings
  • Asset growth: 2.7% per year; rating input score 100; 56th percentile among comparable filings

Details

  • Where the money goes: 91.7% of revenue deployed · 97.7% of spending went to programs
  • Governance: 123 of 123 board members independent · 1 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $40K in reported program spending
  • Leadership: top reported pay $2K · 4 people listed
  • Consistency: 14 of 15 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules · includes grants
  • Filing history: 8 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Transparency & Controls: Grant itemization coverage scored 0/100.
  • High — Accountability: Governance controls: 6 of 7 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 49/100.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Total-asset coverage ratio scored 28/100.
  • High — Sustainability: Officer compensation ratio scored 18/100.