International Assoc of Fire Fighter 0117L Birmingham

Nonprofit profile at a glance

EIN
630021935
IRS 990 coverage
2011–2023
Forms available
Form 990 2023
Location
Birmingham, AL, USA
Phone
2052901540
Rating
65
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$288,016
Expenses
$261,050
Assets
$447,304
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • STEPHEN COOK (PRESIDENT)

Highest reported compensation

  • TIMOTHY McCOMBS (TREASURER): $12,382 total reported compensation
  • STEPHEN COOK (PRESIDENT): $11,793 total reported compensation
  • JEFFREY HALL (1ST VP): $8,165 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The advancement of the organzations membership in regards to health, safety, and working environment.

What it reported doing in 2023

Objectives are the fostering and encouragement of a higher degree of skill, safety and efficiency; the cultivation of friendship among members; promotions of harmonious relations between firefighters and their employer, proper renumeration for duties performed; and improvement of moral, intellectual, social and economic welfare of members.

Operating model

Revenue model
Membership-supported. 100% of the money available for current operations came from membership dues.
Distribution model
Member-benefit provider. The nonprofit used 63% of its reported program spending for member benefits.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and most voting board members are independent. The filing does not identify recipients for some grant dollars and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 68
  • Transparency & Controls: 57
  • Accountability: 63
  • Sustainability: 57
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 74%; rating input score 74
  • Program expense ratio: 81.6%; rating input score 82
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 88.9%; rating input score 89; 5th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 0%; rating input score 0; 19th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd 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: 9.4%; rating input score 60; 60th percentile among comparable filings
  • Total-asset coverage ratio: 1.71; rating input score 55; 55th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 81; 81st percentile among comparable filings
  • Officer compensation ratio: 12.4%; rating input score 27; 27th percentile among comparable filings

Growth

  • Program expense growth: 1% per year; rating input score 100; 37th percentile among comparable filings
  • Revenue growth: 1.6% per year; rating input score 100; 35th percentile among comparable filings
  • Asset growth: 2.2% per year; rating input score 100; 35th percentile among comparable filings

Details

  • Where the money goes: 74% of revenue deployed · 81.6% of spending went to programs
  • Governance: 3 of 3 board members independent · 1 of 9 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $12K · 3 people listed
  • Consistency: 20 of 21 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules · includes grants
  • Filing history: 10 filing years from 2011 to 2023
  • 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 — Transparency & Controls: Grant itemization coverage scored 0/100.
  • High — Accountability: Governance controls: 7 of 8 not reported.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Sustainability: Total-asset coverage ratio scored 55/100.
  • High — Sustainability: Officer compensation ratio scored 27/100.