International Assoc of Firefighters Local 28

Nonprofit profile at a glance

EIN
146029845
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Schenectady, NY, USA
Phone
5183700744
Rating
58
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$92,409
Expenses
$107,101
Assets
$140,875
Liabilities
$0

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

Leadership & pay

8 people listed

Executive titles in this filing

  • BEN YAUCHLER (PRESIDENT)
  • MICHAEL KOMOZENKSKI (VICE PRESIDENT)

Highest reported compensation

  • BEN YAUCHLER (PRESIDENT): $7,500 total reported compensation
  • MICHAEL KOMOZENKSKI (VICE PRESIDENT): $4,500 total reported compensation
  • JONATAHN WAYAND (TREASURER): $3,000 total reported compensation

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

Overview

Mission

Memership dues to provide for union contract negotiations& good and welfare for firemen that are members, monies also used for public service awareness & various

What it reported doing in 2025

Employees union

Operating model

Revenue model
Membership-supported. 88% 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

MIXED - The filed numbers largely add up and program spending has grown recently. A relatively small share of voting board members are independent and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 52
  • Transparency & Controls: 88
  • Accountability: 18
  • Sustainability: 35
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 61.2%; rating input score 61
  • Program expense ratio: 52.8%; rating input score 53
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 87.5%; rating input score 88; 7th 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: 0%; rating input score 0; 10th 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: -15.9%; rating input score 37; 37th percentile among comparable filings
  • Total-asset coverage ratio: 1.32; rating input score 31; 31st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 16.8%; rating input score 10; 10th percentile among comparable filings

Growth

  • Program expense growth: 4.7% per year; rating input score 100; 63rd percentile among comparable filings
  • Revenue growth: 3.2% per year; rating input score 100; 69th percentile among comparable filings
  • Asset growth: 0.7% per year; rating input score 100; 41st percentile among comparable filings

Details

  • Where the money goes: 61.2% of revenue deployed · 52.8% of spending went to programs
  • Governance: 0 of 8 board members independent · 4 of 9 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $8K · 8 people listed
  • Consistency: 13 of 16 current checks pass · 3 findings to review
  • Schedules: 1 filed schedules
  • Filing history: 15 filing years from 2010 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 0/100.
  • Review — Financial Efficiency: Program expense ratio scored 53/100.
  • Moderate — Accountability: Governance controls: 5 of 9 not reported.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX AllOtherExpenses column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX ConferencesMeetings column sum did not reconcile in the filed values.
  • Moderate — Sustainability: Operating margin scored 37/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 31/100.
  • High — Sustainability: Officer compensation ratio scored 10/100.