United Arizona Firefighters Health Care Trust
Nonprofit profile at a glance
- EIN
- 811711951
- IRS 990 coverage
- 2016–2024
- Forms available
- Form 990 2024
- Location
- Tempe, AZ, USA
- Phone
- 6028089578
- Rating
- 40
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Voluntary Employees Beneficiary Associations (Non-Government)
Reported finances
- Revenue
- $15,040,660
- Expenses
- $13,992,805
- Assets
- $14,997,336
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
9 people listed
People named in this filing
- Don Jongewaard (Trustee)
- Mike Scheidt (Board Member)
- Hunter Clare (Board Member)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To receive and hold contributions by member fire departments and their sworn firefighter employees provide monthly health care stipend for retirees and provide health insurance benefits for trust members and beneficiaries.
What it reported doing in 2024
The trust also began providing health insurance benefits Medical Dental Vision and Flexible spending for trust members and dependents effective January 1 2015. The trust collects employer and employee contributions used to fund the cost of insurance premiums and operate a code section 125 flexible spending arrangement. Trust does not provide health benefits or act as an insurer. The trust does provide insurance benefits to actively employed Trust members as well as dependents of the actively employed Trust members. In 2019 the Trust began covering retirees who elected in receiving premium deposits from the Arizona public Safety Personnel Retirement System PSPRS. The plan receives premiums deducted from members retirement checks and remits premiums to appropriate insurers.
Operating model
- Revenue model
- Other-operating. 96% of the money available for current operations came from other operating revenue.
- 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 revenue comfortably covers expenses. 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: 0
- Transparency & Controls: 90
- Accountability: 35
- Sustainability: 62
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 0%; rating input score 0
- Program expense ratio: 0%; rating input score 0
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 62nd 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: 50%; rating input score 50; 8th percentile among comparable filings
- Governance controls: 1 of 7 controls in place; rating input score 14
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 7%; rating input score 60; 60th percentile among comparable filings
- Total-asset coverage ratio: 1.07; rating input score 38; 38th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 99; 99th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 96; 96th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 17.5% per year; rating input score 100; 90th percentile among comparable filings
- Asset growth: 16.7% per year; rating input score 100; 84th percentile among comparable filings
Details
- Where the money goes: 0% of revenue deployed · 0% of spending went to programs
- Governance: 3 of 6 board members independent · 1 of 7 filing controls reported
- Programs: 3 filed program accomplishments
- Leadership: top reported pay $0 · 9 people listed
- Consistency: 33 of 39 current checks pass · 6 findings to review
- Schedules: 2 filed schedules
- Filing history: 6 filing years from 2016 to 2024
- Contacts: How to reach this organization
- Related organizations: 5 filed related-organization links
- 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 — Financial Efficiency: Mission deployment rate scored 0/100.
- High — Financial Efficiency: Program expense ratio scored 0/100.
- High — Accountability: Governance controls: 5 of 6 not reported.
- Review — Accountability: Independent voting board scored 50/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 38/100.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX BenefitsToMembers column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX FeesForServicesAccounting column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX FeesForServicesInvstMgmntFees column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX FeesForServicesLegal column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX FeesForServicesOther column sum did not reconcile in the filed values.