Norton Firefighters Local 2678
Nonprofit profile at a glance
- EIN
- 043299354
- IRS 990-EZ coverage
- 2015–2024
- Forms available
- Form 990-EZ 2024
- Location
- Norton, MA, USA
- Phone
- 5082850240
- Rating
- 54
- Verdict
- MIXED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $57,008
- Expenses
- $57,248
- Assets
- $9,685
- Liabilities
- $0
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
3 people listed
Executive titles in this filing
- Nick Fernald (President)
- James Patten (Vice President)
People named in this filing
- Nick Fernald (President)
- Meghann Fitzgerald (Treasurer)
- James Patten (Vice President)
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 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Serve as a collective bargaining unit
What it reported doing in 2024
Provide guidance and support to Union members through membership in National and State Labor Unions
Operating model
- Revenue model
- Membership-supported. 100% of the money available for current operations came from membership dues.
- 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
MIXED - The filed numbers largely add up and program spending has grown recently. 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: 32
- Transparency & Controls: 82
- Sustainability: 34
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 31.9%; rating input score 32
- Program expense ratio: 31.8%; rating input score 32
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: -0.4%; rating input score 43; 43rd percentile among comparable filings
- Total-asset coverage ratio: 0.17; rating input score 15; 15th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 68; 68th percentile among comparable filings
- Officer compensation ratio: 2.6%; rating input score 11; 11th percentile among comparable filings
Growth
- Program expense growth: 3.7% per year; rating input score 100; 59th percentile among comparable filings
- Revenue growth: 4% per year; rating input score 100; 68th percentile among comparable filings
- Asset growth: -7.2% per year; rating input score 0; 20th percentile among comparable filings
Details
- Where the money goes: 31.9% of revenue deployed · 31.8% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 2 filed program accomplishments · $18K in reported program spending
- Leadership: top reported pay $0 · 3 people listed
- Consistency: 7 of 8 current checks pass · 1 finding to review
- Schedules: 1 filed schedules
- Filing history: 10 filing years from 2015 to 2024
- Contacts: How to reach this organization
- Money network: 3 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.
- Moderate — Financial Efficiency: Mission deployment rate scored 32/100.
- Moderate — Financial Efficiency: Program expense ratio scored 32/100.
- Moderate — Transparency & Controls: Part III transfer expenses within program total did not reconcile in the filed values.
- Moderate — Sustainability: Operating margin scored 43/100.
- High — Sustainability: Total-asset coverage ratio scored 15/100.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Officer compensation ratio scored 11/100.