Mont County Career Fire Fighters Assn

Nonprofit profile at a glance

EIN
521018789
IRS 990 coverage
2015–2024
Forms available
Form 990 2024
Location
Rockville, MD, USA
Phone
3017626611
Rating
60
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$1,323,091
Expenses
$1,183,861
Assets
$2,216,432
Liabilities
$317,186

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

Leadership & pay

15 people listed

Executive titles in this filing

  • JEFFREY BUDDLE (PRESIDENT)
  • THOMAS COURTNEY (1ST VICE PRESIDENT)
  • ROBERT PATELUNAS (3RD VICE PRESIDENT)
  • JEDEDIAH GREGORY (2ND VICE PRESIDENT)

Highest reported compensation

  • ERIC FESSENDEN (RETIRED LIASON ADMIN ASSISTANT): $112,433 total reported compensation
  • JEFFREY BUDDLE (PRESIDENT): $19,678 total reported compensation
  • THOMAS COURTNEY (1ST VICE PRESIDENT): $14,758 total reported compensation

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

Overview

Mission

Labor union to address the needs and concerns of the career fire fighters of montgomery county

What it reported doing in 2024

The organization represents approximately 1,200 active professional fire fighters and 350 retired firefighters. The main function of the organiztion is the maintenance and improvement of working conditions, including compensation, member benefits and retirement.

Operating model

Revenue model
Earned-program. 96% of the money available for current operations came from fees and other program revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 61% for direct work, and 39% for affiliated organizations.

The verdict

SUPPORTED - The filed numbers largely add up and revenue has grown recently. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 58
  • Transparency & Controls: 90
  • Accountability: 18
  • Sustainability: 54
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 63.3%; rating input score 63
  • Program expense ratio: 68.1%; rating input score 68
  • Fundraising efficiency: $0 raised per $1 spent on fundraising; rating input score 1; 1st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 0%; rating input score 0; 5th percentile among comparable filings
  • Governance controls: 4 of 9 controls in place; rating input score 44
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 10.5%; rating input score 62; 62nd percentile among comparable filings
  • Total-asset coverage ratio: 1.87; rating input score 63; 63rd percentile among comparable filings
  • Liabilities to assets ratio: 0.14; rating input score 37; 37th percentile among comparable filings
  • Officer compensation ratio: 19.1%; rating input score 16; 16th percentile among comparable filings

Growth

  • Program expense growth: -0.9% per year; rating input score 0; 15th percentile among comparable filings
  • Revenue growth: 1.8% per year; rating input score 100; 23rd percentile among comparable filings
  • Asset growth: 3.9% per year; rating input score 100; 34th percentile among comparable filings

Details

  • Where the money goes: 63.3% of revenue deployed · 68.1% of spending went to programs
  • Governance: 0 of 15 board members independent · 4 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $806K in reported program spending
  • Leadership: top reported pay $112K · 15 people listed
  • Highest-paid contractors: 1 contractor listed · $137K reported
  • Consistency: 26 of 26 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 10 filing years from 2015 to 2024
  • Contacts: How to reach this organization
  • Money network: 22 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 0/100.
  • Moderate — Accountability: Governance controls: 5 of 9 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 1/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 16/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 37/100.