Columbus Fire Fighters Iaff Local 67

Nonprofit profile at a glance

EIN
314426588
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Columbus, OH, USA
Phone
6144818900
Rating
41
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$1,843,974
Expenses
$1,501,357
Assets
$3,253,019
Liabilities
$98,525

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

Leadership & pay

14 people listed

Executive titles in this filing

  • STEVE STEIN (PRESIDENT)

Highest reported compensation

  • STEVE STEIN (PRESIDENT): $35,399 total reported compensation
  • JOHN GUROY (SECRETARY/TR): $28,962 total reported compensation
  • BRIAN MOFFO (VICE-PRESIDE): $22,526 total reported compensation

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

Overview

Mission

Representatives of columbus firefighters

What it reported doing in 2025

Negotiate issues that apply to all columbus firefighters and provide support to other firefighter local groups along with providing charitable contributions to community charities.

Operating model

Revenue model
Earned-program. 99% of the money available for current operations came from fees and other program revenue.
Distribution model
Member-benefit provider. The nonprofit used 67% of its reported program spending for member benefits.

The verdict

MIXED - The filed numbers largely add up and program spending has grown recently. 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: 12
  • Transparency & Controls: 93
  • Accountability: 5
  • Sustainability: 63
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 12.6%; rating input score 13
  • Program expense ratio: 15.2%; rating input score 15
  • 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; 78th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 6th 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: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 18.6%; rating input score 70; 70th percentile among comparable filings
  • Total-asset coverage ratio: 2.17; rating input score 67; 67th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 49; 49th percentile among comparable filings
  • Officer compensation ratio: 10.1%; rating input score 37; 37th percentile among comparable filings

Growth

  • Program expense growth: 23.7% per year; rating input score 100; 83rd percentile among comparable filings
  • Revenue growth: 3% per year; rating input score 100; 25th percentile among comparable filings
  • Asset growth: -0% per year; rating input score 0; 15th percentile among comparable filings

Details

  • Where the money goes: 12.6% of revenue deployed · 15.2% of spending went to programs
  • Governance: 0 of 11 board members independent · 1 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $228K in reported program spending
  • Leadership: top reported pay $35K · 14 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 3 filed schedules · includes grants
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 12 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 13/100.
  • High — Financial Efficiency: Program expense ratio scored 15/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 7 of 8 not reported.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Officer compensation ratio scored 37/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 49/100.