International Assn of Fire Fighters Local 42

Nonprofit profile at a glance

EIN
440593268
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
Kansas City, MO, USA
Phone
8163584222
Rating
36
Verdict
REVIEW
Rating confidence
Moderate

Reported finances

Revenue
$2,812,297
Expenses
$2,569,129
Assets
$6,025,268
Liabilities
$92,369

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

43 people listed

Executive titles in this filing

  • DANIEL G HEIZMAN (PRESIDENT)
  • LOUIE WRIGHT (PRESIDENT EM)

Highest reported compensation

  • DANIEL G HEIZMAN (PRESIDENT): $49,828 total reported compensation
  • ERIC M ROSE (SECRETARY-TR): $45,145 total reported compensation
  • BRANDON COTTRELL (BUSINESS AGE): $45,007 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To promote by all proper means the material and intellectual welfare of its members and to provide protection for its members from any species of injustice, to improve their working conditions, and to bring about an increased effiency in the following fire departments/county departments: Kansas city fire department belton fire department claycomo fire department excelsior springs fire department gladstone fire department grandview fire department kearney fire protection district liberty fire department north Kansas city fire department northland regional ambulance district riverside fire department southern platte fire protection district jackson county prosecutors

What it reported doing in 2024

Improve wages, benefits, and working conditions for members.

Operating model

Revenue model
Other-operating. 95% 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

REVIEW - The filed numbers largely add up. 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: 93
  • Accountability: 20
  • Sustainability: 59
  • Growth: 20

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; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 2.3%; rating input score 2; 6th percentile among comparable filings
  • Governance controls: 4 of 9 controls in place; rating input score 44
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 8.6%; rating input score 60; 60th percentile among comparable filings
  • Total-asset coverage ratio: 2.35; rating input score 67; 67th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 83; 83rd percentile among comparable filings
  • Officer compensation ratio: 22.2%; rating input score 10; 10th percentile among comparable filings

Growth

  • Program expense growth: -46.2% per year; rating input score 0; 0th percentile among comparable filings
  • Revenue growth: -0.1% per year; rating input score 0; 11th percentile among comparable filings
  • Asset growth: 9.2% per year; rating input score 100; 55th percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 1 of 43 board members independent · 4 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $2.6M in reported program spending
  • Leadership: top reported pay $50K · 43 people listed
  • Consistency: 15 of 16 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes grants
  • Filing history: 12 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: 45 filed money-flow records
  • Related organizations: 8 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: Independent voting board scored 2/100.
  • Moderate — Accountability: Governance controls: 5 of 9 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 10/100.