International Association of Firefighter Local 36

Nonprofit profile at a glance

EIN
520886831
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Washington, DC, USA
Phone
2026358500
Rating confidence
Limited

Official website

Reported finances

Revenue
$2,150,004
Expenses
$2,275,182
Assets
$405,716
Liabilities
$126,834

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

Leadership & pay

53 people listed

Executive titles in this filing

  • DAVID HOAGLAND SEE SCH O (PRESIDENT (SEE SCH. O))
  • JOSEPH C PAPARIELLO (EXEC.VICE PRESIDENT (SEE SCH. O))
  • RAYMOND C EDWARDS (VICE PRESIDENT (SEE SCH. O))
  • JOESEPH CHISHOLM (VICE PRESIDENT (SEE SCH. O))

Highest reported compensation

  • DAVID HOAGLAND SEE SCH O (PRESIDENT (SEE SCH. O)): $52,281 total reported compensation
  • JOSEPH C PAPARIELLO (EXEC.VICE PRESIDENT (SEE SCH. O)): $37,343 total reported compensation
  • RAYMOND C EDWARDS (VICE PRESIDENT (SEE SCH. O)): $37,343 total reported compensation

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

Overview

Mission

The association represents apporximately 1700 persons before their employer to protect their welfare and rights (including contract negotiations), educating their membership and promoting their general welfare.

What it reported doing in 2024

Local 36 has approximately 1700 members that include both active and retired members of the fire and emergency medical services department of the district of columbia. The purpose is to promote a place of meeting for its members and the conduct of its business, to unite the uniformed members, to maintain proper remuneration for duties performed, to foster a higher degree of skill and efficiency in the performance of departmental duties, to improve working conditions, to promote and improve safety for its members, to retain benefits already obtained, to protect the joint and individual rights of the members in the prosecution of their violations, to enforce good faith and fair dealing by and between its members, to elevate and improve the moral, intellectual, social and economic conditions of its members, and, to promote and stimulate a true fraternal feeling among the membership as a whole.

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
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

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 78
  • Accountability: 64
  • Sustainability: 17
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 77.8%; rating input score 78; 0th 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: 86.8%; rating input score 87; 18th percentile among comparable filings
  • Governance controls: 3 of 9 controls in place; rating input score 33
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -5.8%; rating input score 19; 19th percentile among comparable filings
  • Total-asset coverage ratio: 0.18; rating input score 5; 5th percentile among comparable filings
  • Liabilities to assets ratio: 0.31; rating input score 33; 33rd percentile among comparable filings
  • Officer compensation ratio: 12.1%; rating input score 24; 24th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 2.4% per year; rating input score 100; 23rd percentile among comparable filings
  • Asset growth: 6.1% per year; rating input score 100; 40th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 46 of 53 board members independent · 3 of 9 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $52K · 53 people listed
  • Highest-paid contractors: 1 contractor listed · $365K reported
  • Consistency: 9 of 10 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 13 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 7 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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 — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
  • High — Sustainability: Operating margin scored 19/100.
  • High — Sustainability: Total-asset coverage ratio scored 5/100.
  • High — Sustainability: Officer compensation ratio scored 24/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 33/100.