International Assoc of Firefighters Local 340

Nonprofit profile at a glance

EIN: 346557348
IRS 990-EZ coverage: 2021–2025
Forms available: Form 990-EZ 2025, Form 990-N 2007
Location: Garfield Heights, OH, USA
Phone: 2164758040
Rating: 54
Verdict: MIXED
Rating confidence: Moderate

Reported finances

Revenue: $19,675
Expenses: $44,106
Assets: $32,770
Liabilities: $0

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

Leadership & pay

4 people listed

Executive titles in this filing

BRIAN MIHAL (PRESIDENT)
GARY ABSHIRE (VICE PRESIDENT)

People named in this filing

BRIAN MIHAL (PRESIDENT)
GARY ABSHIRE (VICE PRESIDENT)
JOSHUA RUSS (TREASURER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

Betterment of firefighters & families

What it reported doing in 2025

Per capita fees paid to iaff, Ohio association of professional firefighters, etc

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

MIXED - 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: 40
Transparency & Controls: 82
Sustainability: 29
Growth: 0

Detailed rating inputs

Financial Efficiency

Mission deployment rate: 50.3%; rating input score 50
Program expense ratio: 22.5%; rating input score 22

Transparency & Controls

Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
Major donor itemization: Limited

Sustainability

Operating margin: -124.2%; rating input score 6; 6th percentile among comparable filings
Total-asset coverage ratio: 0.74; rating input score 40; 40th percentile among comparable filings
Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

Program expense growth: -15.5% per year; rating input score 0; 23rd percentile among comparable filings
Revenue growth: -17.7% per year; rating input score 0; 17th percentile among comparable filings
Asset growth: -7.4% per year; rating input score 0; 21st percentile among comparable filings

Details

Where the money goes: 50.3% of revenue deployed · 22.5% of spending went to programs
Governance: Filed governance answers
Accomplishments: 1 filed program accomplishment · $10K in reported program spending
Leadership: top reported pay $0 · 4 people listed
Consistency: 7 of 8 current checks pass · 1 finding to review
Schedules: 1 filed schedules
Filing history: 5 filing years from 2021 to 2025
Contacts: How to reach this organization
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.

Review — Financial Efficiency: Mission deployment rate scored 50/100.
High — Financial Efficiency: Program expense ratio scored 22/100.
Moderate — Transparency & Controls: Part III transfer expenses within program total did not reconcile in the filed values.
High — Sustainability: Operating margin scored 6/100.
High — Growth: Program expense growth scored 0/100.
High — Growth: Revenue growth scored 0/100.
High — Growth: Asset growth scored 0/100.
Moderate — Sustainability: Total-asset coverage ratio scored 40/100.
Review — Sustainability: Officer compensation ratio scored 56/100.