International Assoc of Firefighter L 172
Nonprofit profile at a glance
- EIN
- 237366220
- IRS 990 coverage
- 2022–2025
- Forms available
- Form 990 2025, Form 990-EZ 2021
- Location
- Salem, MA, USA
- Phone
- 9788259986
- Rating
- 34
- Verdict
- REVIEW
- Rating confidence
- Moderate
Reported finances
- Revenue
- $205,534
- Expenses
- $206,423
- Assets
- $139,473
- Liabilities
- $757
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
5 people listed
Executive titles in this filing
- RYAN RILEY (PRESIDENT)
- SEAN HEBERT (VICE PRESIDENT)
- BENJAMN POTVIN (PRESIDENT)
- RICHARD THOMAS (VICE PRESIDENT)
Highest reported compensation
- RANDALL KELLEHER (SECRETARYTREASURER): $8,764 total reported compensation
- RYAN RILEY (PRESIDENT): $5,040 total reported compensation
- SEAN HEBERT (VICE PRESIDENT): $4,629 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Improve working conditions and benefits for members
What it reported doing in 2025
Improved working conditions and benefits for members
Operating model
- Revenue model
- Membership-supported. 100% of the money available for current operations came from membership dues.
- 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 and revenue 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: 0
- Transparency & Controls: 90
- Accountability: 14
- Sustainability: 33
- Growth: 60
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; 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: Limited
- Governance controls: 3 of 9 controls in place; rating input score 33
- 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: Fail
Sustainability
- Operating margin: -0.4%; rating input score 34; 34th percentile among comparable filings
- Total-asset coverage ratio: 0.68; rating input score 31; 31st percentile among comparable filings
- Liabilities to assets ratio: 0.01; rating input score 43; 43rd percentile among comparable filings
- Officer compensation ratio: 12.4%; rating input score 25; 25th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 10% per year; rating input score 100; 69th percentile among comparable filings
- Asset growth: 17.2% per year; rating input score 100; 79th percentile among comparable filings
Details
- Where the money goes: 0% of revenue deployed · 0% of spending went to programs
- Governance: 3 of 9 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $9K · 5 people listed
- Consistency: 9 of 10 current checks pass · 1 finding to review
- Schedules: 2 filed schedules
- Filing history: 4 filing years from 2022 to 2025
- Contacts: How to reach this organization
- Money network: 9 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 0/100.
- High — Financial Efficiency: Program expense ratio scored 0/100.
- Moderate — Accountability: Governance controls: 6 of 9 not reported.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Moderate — Sustainability: Operating margin scored 34/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 31/100.
- High — Sustainability: Officer compensation ratio scored 25/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 43/100.