International Association of Fire Fighters
Nonprofit profile at a glance
- EIN
- 237062860
- IRS 990 coverage
- 2015–2020
- Forms available
- Form 990 2020, Form 990-EZ 2013
- Location
- Vancouver, WA, USA
- Phone
- 3609046595
- Rating
- 61
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $243,108
- Expenses
- $228,260
- Assets
- $114,338
- Liabilities
- $1,321
Source: IRS Form 990. Selected filing: tax year 2020. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- Nick McCarty (President)
- Christopher Bottomley (Vice President)
Highest reported compensation
- Nick McCarty (President): $11,161 total reported compensation
- Christopher Bottomley (Vice President): $11,161 total reported compensation
- Tony Lothspeich (Treasurer): $5,581 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2020. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
TO COLLECTIVELY BARGAIN ON BEHALF OF ITS MEMBERS, and to improve the image and presence of firefighters in the community.
Operating model
- Revenue model
- Donor-supported. 60% of the money available for current operations came from contributions and gifts.
- 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
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 81
- Transparency & Controls: 74
- Accountability: 5
- Sustainability: 37
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 89.3%; rating input score 89
- Program expense ratio: 95.1%; rating input score 95
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 81.8%; rating input score 82; 1st 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; 6th percentile among comparable filings
- Governance controls: 1 of 9 controls in place; rating input score 11
- 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: Fail
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 6.1%; rating input score 46; 46th percentile among comparable filings
- Total-asset coverage ratio: 0.5; rating input score 19; 19th percentile among comparable filings
- Liabilities to assets ratio: 0.01; rating input score 55; 55th percentile among comparable filings
- Officer compensation ratio: 14.7%; rating input score 30; 30th percentile among comparable filings
Growth
- Program expense growth: 2.5% per year; rating input score 100; 58th percentile among comparable filings
- Revenue growth: 3.4% per year; rating input score 100; 56th percentile among comparable filings
- Asset growth: -1% per year; rating input score 0; 24th percentile among comparable filings
Details
- Where the money goes: 89.3% of revenue deployed · 95.1% of spending went to programs
- Governance: 0 of 5 board members independent · 1 of 9 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $11K · 4 people listed
- Consistency: 22 of 24 current checks pass · 2 findings to review
- Schedules: 3 filed schedules
- Filing history: 6 filing years from 2015 to 2020
- Contacts: How to reach this organization
- Money network: 7 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 — Accountability: Independent voting board scored 0/100.
- High — Accountability: Governance controls: 7 of 8 not reported.
- Moderate — Sustainability: Operating margin scored 46/100.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX CompCurrentOfficersDirectors column sum did not reconcile in the filed values.
- High — Sustainability: Total-asset coverage ratio scored 19/100.
- High — Growth: Asset growth scored 0/100.
- Moderate — Sustainability: Officer compensation ratio scored 30/100.
- Review — Sustainability: Liabilities to assets ratio scored 55/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.