Boise Firefighters Local 149

Nonprofit profile at a glance

EIN
820304654
IRS 990 coverage
2020–2025
Forms available
Form 990 2025
Location
Boise, ID, USA
Phone
5039271230
Rating
57
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$491,038
Expenses
$448,628
Assets
$775,269
Liabilities
$186,997

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • JASON SHUEY (PRESIDENT)
  • Rob CHRISTENSEN (VICE PRESIDENT)

Highest reported compensation

  • JASON SHUEY (PRESIDENT): $48,322 total reported compensation
  • CAMERON ANDERSON (TREASURER): $33,928 total reported compensation
  • Rob CHRISTENSEN (VICE PRESIDENT): $23,647 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Labor union for the betterment of firefighters in boise Idaho

What it reported doing in 2025

Labor union expenses

Operating model

Revenue model
Membership-supported. 99% of the money available for current operations came from membership dues.
Distribution model
Member-benefit provider. The nonprofit used 100% of its reported program spending for member benefits.

The verdict

MIXED - The filed numbers largely add up and most voting board members are independent. 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: 13
  • Transparency & Controls: 100
  • Accountability: 72
  • Sustainability: 45
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 14.3%; rating input score 14
  • Program expense ratio: 15.7%; rating input score 16
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 3 of 9 controls in place; rating input score 33
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • 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: 8.6%; rating input score 54; 54th percentile among comparable filings
  • Total-asset coverage ratio: 1.73; rating input score 55; 55th percentile among comparable filings
  • Liabilities to assets ratio: 0.24; rating input score 15; 15th percentile among comparable filings
  • Officer compensation ratio: 23.6%; rating input score 15; 15th percentile among comparable filings

Growth

  • Program expense growth: 24.7% per year; rating input score 100; 87th percentile among comparable filings
  • Revenue growth: 0.9% per year; rating input score 100; 24th percentile among comparable filings
  • Asset growth: 5.3% per year; rating input score 100; 46th percentile among comparable filings

Details

  • Where the money goes: 14.3% of revenue deployed · 15.7% of spending went to programs
  • Governance: 3 of 3 board members independent · 3 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $70K in reported program spending
  • Leadership: top reported pay $48K · 3 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 6 filing years from 2020 to 2025
  • 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.

  • High — Financial Efficiency: Mission deployment rate scored 14/100.
  • High — Financial Efficiency: Program expense ratio scored 16/100.
  • Moderate — Accountability: Governance controls: 5 of 8 not reported.
  • Review — Sustainability: Operating margin scored 54/100.
  • Review — Sustainability: Total-asset coverage ratio scored 55/100.
  • High — Sustainability: Liabilities to assets ratio scored 15/100.
  • High — Sustainability: Officer compensation ratio scored 15/100.