Professional Firefighters of Marion County Inc
Nonprofit profile at a glance
- EIN
- 592969732
- IRS 990 coverage
- 2011–2025
- Forms available
- Form 990 2025
- Location
- Ocala, FL, USA
- Phone
- 3524279890
- Rating
- 62
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Labor Unions
Reported finances
- Revenue
- $419,106
- Expenses
- $392,393
- Assets
- $446,572
- Liabilities
- $38,608
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
5 people listed
Executive titles in this filing
- ROLIN BOYD (PRESIDENT)
- ERIC SCHWARTZ (1ST VICE PRESIDENT)
- JOE ROMANI (2ND VICE PRESIDENT)
Highest reported compensation
- ROLIN BOYD (PRESIDENT): $18,000 total reported compensation
- ERIC SCHWARTZ (1ST VICE PRESIDENT): $11,250 total reported compensation
- JOHN RAMSEY (SECRETARY): $9,000 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
An association of employees who combined to protect the interests of the organization's membership through collective bargaining in order to secure better working conditions, wages, and similar benefits.
What it reported doing in 2025
Insurance and legal services and benefits
Operating model
- Revenue model
- Membership-supported. 98% 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
SUPPORTED - The filed numbers largely add up and most voting board members are independent. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 58
- Transparency & Controls: 76
- Accountability: 68
- Sustainability: 42
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 63.5%; rating input score 64
- Program expense ratio: 67.8%; rating input score 68
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 81.8%; rating input score 82; 1st percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 79.6%; rating input score 80; 51st 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: 2 of 9 controls in place; rating input score 22
- 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: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 6.4%; rating input score 50; 50th percentile among comparable filings
- Total-asset coverage ratio: 1.14; rating input score 44; 44th percentile among comparable filings
- Liabilities to assets ratio: 0.09; rating input score 23; 23rd percentile among comparable filings
- Officer compensation ratio: 14.3%; rating input score 23; 23rd percentile among comparable filings
Growth
- Program expense growth: -4.6% per year; rating input score 0; 17th percentile among comparable filings
- Revenue growth: -1.8% per year; rating input score 0; 14th percentile among comparable filings
- Asset growth: -0.7% per year; rating input score 0; 19th percentile among comparable filings
Details
- Where the money goes: 63.5% of revenue deployed · 67.8% of spending went to programs
- Governance: 4 of 4 board members independent · 2 of 9 filing controls reported
- Programs: 3 filed program accomplishments · $266K in reported program spending
- Leadership: top reported pay $18K · 5 people listed
- Consistency: 24 of 26 current checks pass · 2 findings to review
- Schedules: 5 filed schedules · includes grants
- Filing history: 15 filing years from 2011 to 2025
- Contacts: How to reach this organization
- Money network: 6 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: Governance controls: 6 of 8 not reported.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- Review — Sustainability: Operating margin scored 50/100.
- High — Growth: Asset growth scored 0/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 44/100.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
- High — Sustainability: Liabilities to assets ratio scored 23/100.
- High — Sustainability: Officer compensation ratio scored 23/100.