International Association of Fire Fighters Local 302
Nonprofit profile at a glance
- EIN
- 236296189
- IRS 990 coverage
- 2012–2024
- Forms available
- Form 990 2024
- Location
- Allentown, PA, USA
- Phone
- 6108216903
- Rating
- 60
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $259,776
- Expenses
- $214,831
- Assets
- $614,578
- Liabilities
- $4,454
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
8 people listed
Highest reported compensation
- JEREMY B WARMKESSEL PRESIDENT (936 HAWTHORNE DR, ALLENTOWN PA 18103): $5,787 total reported compensation
- JASON P TATUM EXEC BOARD (3956 WALBERT AVE, ALLENTOWN, PA 18104): $5,015 total reported compensation
- CHRISTOPHER K GROLLER TREASURER (6054 SHEPHERD HILLS AVE, ALLENTOWN, PA 18106): $4,629 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Provide for the welfare of the members of the organization through the establishment of a retirement program and other related services.
What it reported doing in 2024
Legal and arbitration fees to represent membership; promoting just and reasonable hours, wages and working conditions.
Operating model
- Revenue model
- Membership-supported. 78% of the money available for current operations came from membership dues.
- Distribution model
- Hybrid. The nonprofit split its reported program spending across 68% for direct work, and 32% for member benefits.
The verdict
SUPPORTED - 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: 31
- Transparency & Controls: 90
- Accountability: 74
- Sustainability: 62
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 36.2%; rating input score 36
- Program expense ratio: 34.2%; rating input score 34
- 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; 63rd percentile among comparable filings
- Governance controls: 3 of 8 controls in place; rating input score 38
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- 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: 17.3%; rating input score 71; 71st percentile among comparable filings
- Total-asset coverage ratio: 2.86; rating input score 68; 68th percentile among comparable filings
- Liabilities to assets ratio: 0.01; rating input score 48; 48th percentile among comparable filings
- Officer compensation ratio: 14.7%; rating input score 24; 24th percentile among comparable filings
Growth
- Program expense growth: -6% per year; rating input score 0; 15th percentile among comparable filings
- Revenue growth: 3.9% per year; rating input score 100; 47th percentile among comparable filings
- Asset growth: 11.2% per year; rating input score 100; 69th percentile among comparable filings
Details
- Where the money goes: 36.2% of revenue deployed · 34.2% of spending went to programs
- Governance: 8 of 8 board members independent · 3 of 8 filing controls reported
- Programs: 2 filed program accomplishments · $73K in reported program spending
- Leadership: top reported pay $6K · 8 people listed
- Consistency: 23 of 23 current checks pass
- Schedules: 4 filed schedules
- Filing history: 12 filing years from 2012 to 2024
- Contacts: How to reach this organization
- Money network: 8 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.
- Moderate — Financial Efficiency: Mission deployment rate scored 36/100.
- Moderate — Financial Efficiency: Program expense ratio scored 34/100.
- Moderate — Accountability: Governance controls: 4 of 7 not reported.
- High — Growth: Program expense growth scored 0/100.
- High — Sustainability: Officer compensation ratio scored 24/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 48/100.