International Assoc of Firefighters Local 421

Nonprofit profile at a glance

EIN
386089599
IRS 990 coverage
2015–2025
Forms available
Form 990 2025, Form 990-EZ 2021
Location
Lansing, MI, USA
Phone
5173711160
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$260,223
Expenses
$208,305
Assets
$535,750
Liabilities
$1,995

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

Leadership & pay

28 people listed

Executive titles in this filing

  • B JORAE (PRESIDENT)

People named in this filing

  • R CISLER (SRGT/ARMS)
  • S DAVICH (TRUSTEE)
  • C DROLETT (STEWARD EXEC)

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

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

Overview

Mission

To foster and encourage a high degree of skill and efficiency, to cultivate friendship and fellowship among its members, and advocate for proper remuneration for duty performed.

What it reported doing in 2025

Contract negotiation, mediation, and contract compliance on behalf of memebers.

Operating model

Revenue model
Earned-program. 90% 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 56% for direct work, and 44% for member benefits.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and liabilities are high compared with assets.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 90
  • Accountability: 64
  • Sustainability: 66
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 75.2%; rating input score 75
  • Program expense ratio: 99.2%; rating input score 99
  • 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: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 20%; rating input score 71; 71st percentile among comparable filings
  • Total-asset coverage ratio: 2.57; rating input score 65; 65th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 45; 45th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 8.6% per year; rating input score 100; 63rd percentile among comparable filings
  • Revenue growth: 1.9% per year; rating input score 100; 29th percentile among comparable filings
  • Asset growth: 3.2% per year; rating input score 100; 36th percentile among comparable filings

Details

  • Where the money goes: 75.2% of revenue deployed · 99.2% of spending went to programs
  • Governance: 28 of 28 board members independent · 1 of 7 filing controls reported
  • Programs: 2 filed program accomplishments
  • Leadership: top reported pay $0 · 28 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 10 filing years from 2015 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.

  • High — Accountability: Governance controls: 5 of 6 not reported.
  • Moderate — Sustainability: Liabilities to assets ratio scored 45/100.