International Assoc of Fire Fighters

Nonprofit profile at a glance

EIN
510146639
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Redwood City, CA, USA
Phone
6503623130
Rating
86
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$910,942
Expenses
$862,285
Assets
$1,518,052
Liabilities
$6,584

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

Leadership & pay

4 people listed

Executive titles in this filing

  • NICK GRACIA (President)
  • GINO TIMPANO (Vice President)
  • ANTONIO P PANACCI (Vice President)

Highest reported compensation

  • NICK GRACIA (President): $42,239 total reported compensation
  • NICHOLAS DOYLE (Treasurer): $42,239 total reported compensation
  • GINO TIMPANO (Vice President): $35,199 total reported compensation

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

Overview

Mission

Union representation for san mateo county, California firefighters

What it reported doing in 2024

Represents the union members in ongoing contract issues or grievances

Operating model

Revenue model
Earned-program. 99% of the money available for current operations came from fees and other program revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 65% for direct work, 30% for affiliated organizations, and 4% for member benefits.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 90
  • Accountability: 91
  • Sustainability: 53
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 91%; rating input score 91
  • Program expense ratio: 96.6%; rating input score 97
  • 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: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 5.3%; rating input score 51; 51st percentile among comparable filings
  • Total-asset coverage ratio: 1.76; rating input score 61; 61st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 74; 74th percentile among comparable filings
  • Officer compensation ratio: 16.6%; rating input score 20; 20th percentile among comparable filings

Growth

  • Program expense growth: 5.5% per year; rating input score 100; 45th percentile among comparable filings
  • Revenue growth: 5.2% per year; rating input score 100; 45th percentile among comparable filings
  • Asset growth: 14.1% per year; rating input score 100; 70th percentile among comparable filings

Details

  • Where the money goes: 91% of revenue deployed · 96.6% of spending went to programs
  • Governance: 557 of 557 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $833K in reported program spending
  • Leadership: top reported pay $42K · 4 people listed
  • Consistency: 28 of 28 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 14 filing years from 2011 to 2024
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Sustainability: Operating margin scored 51/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Officer compensation ratio scored 20/100.