Int'l Association of Firefighters #7

Nonprofit profile at a glance

EIN
426066323
IRS 990 coverage
2014–2025
Forms available
Form 990 2025
Location
Sioux City, IA, USA
Phone
7122550629
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$253,184
Expenses
$193,543
Assets
$781,483
Liabilities
$0

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

Leadership & pay

4 people listed

Highest reported compensation

  • NEAL PAULSON (PRES): $7,968 total reported compensation
  • JUSTIN OEHM (VICE-PRES): $6,291 total reported compensation
  • DEREK TROBAUGH (SEC): $6,291 total reported compensation

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

Overview

Mission

Firefighters

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 79
  • Transparency & Controls: 100
  • Accountability: 14
  • Sustainability: 69
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 83%; rating input score 83
  • Program expense ratio: 100%; rating input score 100
  • 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: 6.3%; rating input score 6; 17th percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 23.6%; rating input score 75; 75th percentile among comparable filings
  • Total-asset coverage ratio: 4.04; rating input score 75; 75th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 13.4%; rating input score 24; 24th percentile among comparable filings

Growth

  • Program expense growth: 2.9% per year; rating input score 100; 41st percentile among comparable filings
  • Revenue growth: 6.3% per year; rating input score 100; 55th percentile among comparable filings
  • Asset growth: 4% per year; rating input score 100; 39th percentile among comparable filings

Details

  • Where the money goes: 83% of revenue deployed · 100% of spending went to programs
  • Governance: 7 of 111 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $8K · 4 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 12 filing years from 2014 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 6/100.
  • High — Accountability: Governance controls: 6 of 8 not reported.
  • High — Sustainability: Officer compensation ratio scored 24/100.