International Association of Fire Lo439 Elgin

Nonprofit profile at a glance

EIN
366108434
IRS 990 coverage
2016–2025
Forms available
Form 990 2025, Form 990-EZ 2015
Location
Elgin, IL, USA
Phone
8477729387
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$301,395
Expenses
$250,189
Assets
$499,402
Liabilities
$1,047

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

Leadership & pay

8 people listed

Executive titles in this filing

  • ROBERT MARQUARDT (PRESIDENT)

Highest reported compensation

  • MICHAEL MURTAUGH (PAST-PRESIDE): $5,840 total reported compensation
  • KIP BORDEAU (VICE PRESIDE): $4,867 total reported compensation
  • ROBERT MARQUARDT (PRESIDENT): $4,867 total reported compensation

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

Overview

Mission

Collective bargaining agent for firefighters.

What it reported doing in 2025

Collective bargaining agent for firefighters. Negotiate, support, and recognize achievements of firefighter members.

Operating model

Revenue model
Earned-program. 89% 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 60% for direct work, 38% for affiliated organizations, and 2% 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 total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 90
  • Accountability: 72
  • Sustainability: 57
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 77.2%; rating input score 77
  • Program expense ratio: 97%; rating input score 97
  • 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: 3 of 9 controls in place; rating input score 33
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 17%; rating input score 67; 67th percentile among comparable filings
  • Total-asset coverage ratio: 2; rating input score 59; 59th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 48; 48th percentile among comparable filings
  • Officer compensation ratio: 12.8%; rating input score 25; 25th percentile among comparable filings

Growth

  • Program expense growth: 2.8% per year; rating input score 100; 40th percentile among comparable filings
  • Revenue growth: 4.1% per year; rating input score 100; 42nd percentile among comparable filings
  • Asset growth: 8.6% per year; rating input score 100; 58th percentile among comparable filings

Details

  • Where the money goes: 77.2% of revenue deployed · 97% of spending went to programs
  • Governance: 7 of 7 board members independent · 3 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $243K in reported program spending
  • Leadership: top reported pay $6K · 8 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 10 filing years from 2016 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Accountability: Governance controls: 5 of 8 not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 59/100.
  • High — Sustainability: Officer compensation ratio scored 25/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 48/100.