International Association of Fire Fighters

Nonprofit profile at a glance

EIN
016022344
IRS 990 coverage
2010–2017
Forms available
Form 990 2017, Form 990-N 2009
Location
Springvale, ME, USA
Rating
47
Verdict
MIXED
Rating confidence
Moderate
Sector
Fire Prevention

Reported finances

Revenue
$49,566
Expenses
$37,678
Assets
$110,147
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2017. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • Dwight Emmons (Vice President)
  • Eric Beecher (President)

Highest reported compensation

  • Eric Beecher (President): $1,500 total reported compensation
  • Raymond Keene (Secretary): $1,250 total reported compensation
  • Kristen Hagen (New Treasurer): $1,250 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2017. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Local charitable fundraising

What it reported doing in 2017

Fundraising in order to promote community relations, assist local needy families, and give financial awards to individuals who earned them through their accomplishments.

Operating model

Revenue model
Membership-supported. 67% of the money available for current operations came from membership dues.
Distribution model
Direct operator. The filing allocates 87% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

MIXED - The filed numbers largely add up and most voting board members are independent. 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: 19
  • Transparency & Controls: 69
  • Accountability: 77
  • Sustainability: 59
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 20.3%; rating input score 20
  • Program expense ratio: 23.8%; rating input score 24
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 19th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: No; rating input score 0
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th 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: 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: 24%; rating input score 78; 78th percentile among comparable filings
  • Total-asset coverage ratio: 2.92; rating input score 42; 42nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 72; 72nd percentile among comparable filings
  • Officer compensation ratio: 18.6%; rating input score 14; 14th percentile among comparable filings

Growth

  • Program expense growth: -6.5% per year; rating input score 0; 39th percentile among comparable filings
  • Revenue growth: -13.9% per year; rating input score 0; 30th percentile among comparable filings
  • Asset growth: -2.4% per year; rating input score 0; 35th percentile among comparable filings

Details

  • Where the money goes: 20.3% of revenue deployed · 23.8% of spending went to programs
  • Governance: 7 of 7 board members independent · 4 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $9K in reported program spending
  • Leadership: top reported pay $2K · 7 people listed
  • Consistency: 16 of 16 current checks pass
  • Schedules: 3 filed schedules · includes major donors
  • Filing history: 8 filing years from 2010 to 2017
  • Contacts: How to reach this organization
  • Money network: 6 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Financial Efficiency: Mission deployment rate scored 20/100.
  • High — Financial Efficiency: Program expense ratio scored 24/100.
  • High — Transparency & Controls: Major donor itemization scored 0/100.
  • Moderate — Accountability: Governance controls: 4 of 8 not reported.
  • 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 42/100.
  • High — Sustainability: Officer compensation ratio scored 14/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.