Osceola County Professional Firefighters Local 3284

Nonprofit profile at a glance

EIN
912004701
IRS 990 coverage
2010–2021
Forms available
Form 990 2021, Form 990-EZ 2009
Location
Saint Cloud, FL, USA
Phone
4074897144
Rating
62
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$252,101
Expenses
$101,286
Assets
$150,815
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2021. Amounts in USD.

Leadership & pay

1 person listed

Executive titles in this filing

  • SCOTT SCHWARZ (PRESIDENT)

Highest reported compensation

  • SCOTT SCHWARZ (PRESIDENT): $20,400 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2021. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Our main mission is to gain fair, equitable, and just treatment of our members in all aspects of their employment secure just compensation, assure equitable settlement of all grievances, and promote safety as our 1 issue.

What it reported doing in 2021

Implementation of union

Operating model

Revenue model
Membership-supported. 100% of the money available for current operations came from membership dues.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 56
  • Transparency & Controls: 90
  • Accountability: 31
  • Sustainability: 67
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 40.2%; rating input score 40
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

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; 7th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 59.8%; rating input score 93; 93rd percentile among comparable filings
  • Total-asset coverage ratio: 1.49; rating input score 46; 46th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 82; 82nd percentile among comparable filings
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: 54.1% per year; rating input score 100; 95th percentile among comparable filings
  • Revenue growth: -0.1% per year; rating input score 0; 32nd percentile among comparable filings
  • Asset growth: 1% per year; rating input score 100; 31st percentile among comparable filings

Details

  • Where the money goes: 40.2% of revenue deployed · 100% of spending went to programs
  • Governance: 0 of 378 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $101K in reported program spending
  • Leadership: top reported pay $20K · 1 people listed
  • Consistency: 13 of 14 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 11 filing years from 2010 to 2021
  • Contacts: How to reach this organization
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Moderate — Financial Efficiency: Mission deployment rate scored 40/100.
  • High — Accountability: Independent voting board scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: CEO compensation review process not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 46/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.