International Association of Fire Fighters

Nonprofit profile at a glance

EIN
420843289
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
Des Moines, IA, USA
Phone
5157795969
Rating
38
Verdict
REVIEW
Rating confidence
Moderate
Sector
Labor Unions

Official website

Reported finances

Revenue
$627,225
Expenses
$372,836
Assets
$585,304
Liabilities
$438

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • MICHAEL J VANHAALEN (PRESIDENT)
  • CODIN TENNISON (VICE PRESIDENT)
  • NICK SCHUMAKER (VICE PRESIDENT)
  • STEVE RUSSELL (VICE PRESIDENT)
  • CRAIG THOMPSON (VICE PRESIDENT)
  • BRIAN PEPPMEIR (VICE PRESIDENT)

Highest reported compensation

  • MICHAEL J VANHAALEN (PRESIDENT): $18,000 total reported compensation
  • RUSSELL GILLUM (TREASURER): $6,000 total reported compensation
  • CODIN TENNISON (VICE PRESIDENT): $3,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Des moines assc. Of professional firefighters local #4 has as it's purpose the promotion of harmonious & cooperative relations between the city and the union through dues paying members from captain to firefighters. All members are represented for promotion, contracts & grievance

What it reported doing in 2024

The des moines association of professional firefighters loca #4 has as its purpose the promotion of harmonious and cooperative relations between the city and the union through dues paying members from captain to firefighters. All members are represented for promotion, contracts and grievance procedures. All members will be created equal.

Operating model

Revenue model
Membership-supported. 87% 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

REVIEW - The filed numbers largely add up and program spending has grown recently. 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: 0
  • Transparency & Controls: 90
  • Accountability: 14
  • Sustainability: 72
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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; 5th percentile among comparable filings
  • Governance controls: 3 of 9 controls in place; rating input score 33
    • Conflict-of-interest policy: Pass
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 40.6%; rating input score 89; 89th percentile among comparable filings
  • Total-asset coverage ratio: 1.57; rating input score 57; 57th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 11.9%; rating input score 31; 31st percentile among comparable filings

Growth

  • Program expense growth: 0.9% per year; rating input score 100; 21st percentile among comparable filings
  • Revenue growth: 9.6% per year; rating input score 100; 65th percentile among comparable filings
  • Asset growth: 24.7% per year; rating input score 100; 87th percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 0 of 310 board members independent · 3 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $373K in reported program spending
  • Leadership: top reported pay $18K · 11 people listed
  • Consistency: 9 of 10 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 9 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 11 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 — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • High — Accountability: Independent voting board scored 0/100.
  • Moderate — Accountability: Governance controls: 5 of 8 not reported.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Review — Sustainability: Total-asset coverage ratio scored 57/100.
  • Moderate — Sustainability: Officer compensation ratio scored 31/100.