Clearwater Firefighters Assn Inc Iaff Local 1158

Nonprofit profile at a glance

EIN
596151238
IRS 990 coverage
2010–2025
Forms available
Form 990 2025, Form 990-EZ 2017
Location
Clearwater, FL, USA
Phone
7274228419
Rating
54
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$270,131
Expenses
$221,848
Assets
$284,442
Liabilities
$2,285

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

Leadership & pay

10 people listed

Executive titles in this filing

  • DAVID SOWERS (PRESIDENT)

Highest reported compensation

  • DAVID SOWERS (PRESIDENT): $23,229 total reported compensation
  • CHRIS SMAHA (Treasurer): $17,763 total reported compensation

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

Overview

Mission

The organization represents and defends clearwater firefighters, and firefighters of ther municipalities against unfair labor practices, illegal firings and cuts to local fire and ems protection

What it reported doing in 2025

The organization handles grievances and protects the rights of its members, who are employed by four different municipalites in pinellas and pasco counties, Florida

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

MIXED - The filed numbers largely add up and program spending has grown recently. A relatively small share of voting board members are independent and a relatively small share of available resources goes toward mission work.

Rating breakdown

  • Financial Efficiency: 53
  • Transparency & Controls: 82
  • Accountability: 5
  • Sustainability: 53
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 55%; rating input score 55
  • Program expense ratio: 67%; rating input score 67
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 15th 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; 8th percentile among comparable filings
  • Governance controls: 1 of 9 controls in place; rating input score 11
    • 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: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 17.9%; rating input score 68; 68th percentile among comparable filings
  • Total-asset coverage ratio: 1.28; rating input score 47; 47th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 41; 41st percentile among comparable filings
  • Officer compensation ratio: 18.5%; rating input score 20; 20th percentile among comparable filings

Growth

  • Program expense growth: 7.1% per year; rating input score 100; 59th percentile among comparable filings
  • Revenue growth: 2.4% per year; rating input score 100; 32nd percentile among comparable filings
  • Asset growth: 9.1% per year; rating input score 100; 60th percentile among comparable filings

Details

  • Where the money goes: 55% of revenue deployed · 67% of spending went to programs
  • Governance: 0 of 10 board members independent · 1 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $222K in reported program spending
  • Leadership: top reported pay $23K · 10 people listed
  • Consistency: 21 of 22 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 13 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 4 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: Independent voting board scored 0/100.
  • Review — Financial Efficiency: Mission deployment rate scored 55/100.
  • High — Accountability: Governance controls: 8 of 9 not reported.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 47/100.
  • High — Sustainability: Officer compensation ratio scored 20/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 41/100.