The Maryland State Firefighters Assoc Inc

Nonprofit profile at a glance

EIN
237126787
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Crofton, MD, USA
Phone
3014675780
Rating
86
Verdict
STRONG
Rating confidence
Moderate
Sector
Safety Education

Reported finances

Revenue
$2,385,239
Expenses
$2,219,927
Assets
$3,605,806
Liabilities
$164,215

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

Leadership & pay

34 people listed

Executive titles in this filing

  • KATHLEEN LOVELESS (EXECUTIVE DIRECTOR)
  • W NEWTON CAREY JR (PRESIDENT)
  • CHARLES SIMPSON JR (1ST V PRESIDENT)
  • WILLIAM FAUST (2ND V PRESIDENT)

Highest reported compensation

  • KATHLEEN LOVELESS (EXECUTIVE DIRECTOR): $85,000 total reported compensation
  • THERESA COLLINS (TRUSTEE SECRETARY): $9,375 total reported compensation

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

Overview

Mission

To serve, promote, adovacte and represent the interests of the volunteer fire, rescue and emergency medical services of Maryland.

What it reported doing in 2024

Education and Training. The MSFA offers relevant and needed educational opportunities and training programs to the 358 volunteer fire departments throughout the State of Maryland and their individual members. The Annual Conference and Convention provides classroom experiences and hands-on training opportunities. Continuing education credits are provided. MSFA provides many member benefits to help with volunteer recruitment and retention, from grant-funded tuition assistance, to training, to educational seminars and conferences. MSFA collects and shares data regarding membership, recruitment and retention, training equipment usage and other information to have an impact on all levels of government as it relates to the services our members provide. MSFA develops, produces and distributes written and media materials that emphasize fire and injury prevention messages in local communities and statewide.

Operating model

Revenue model
Grant-funded. 77% of the money available for current operations came from government grants.
Distribution model
Hybrid. The nonprofit split its reported program spending across 77% for direct work, and 23% for grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 100
  • Accountability: 82
  • Sustainability: 58
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 85.4%; rating input score 85
  • Program expense ratio: 91.2%; rating input score 91
  • 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: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 9 controls in place; rating input score 56
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • 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: 6.9%; rating input score 56; 56th percentile among comparable filings
  • Total-asset coverage ratio: 1.62; rating input score 55; 55th percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 71; 71st percentile among comparable filings
  • Officer compensation ratio: 3.8%; rating input score 62; 62nd percentile among comparable filings

Growth

  • Program expense growth: 4.7% per year; rating input score 100; 38th percentile among comparable filings
  • Revenue growth: 6.2% per year; rating input score 100; 50th percentile among comparable filings
  • Asset growth: 7.3% per year; rating input score 100; 46th percentile among comparable filings

Details

  • Where the money goes: 85.4% of revenue deployed · 91.2% of spending went to programs
  • Governance: 13 of 13 board members independent · 5 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $2M in reported program spending
  • Leadership: top reported pay $85K · 34 people listed
  • Consistency: 30 of 30 current checks pass
  • Schedules: 7 filed schedules · includes major donors and grants
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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.

  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • Review — Sustainability: Operating margin scored 56/100.
  • Review — Sustainability: Total-asset coverage ratio scored 55/100.