International Association of Firefighters L1696

Nonprofit profile at a glance

EIN
870339521
IRS 990 coverage
2012–2023
Forms available
Form 990 2023, Form 990-EZ 2010
Location
West Jordan, UT, USA
Rating
47
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$274,885
Expenses
$273,566
Assets
$248,278
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

  • BRANDON DODGE (PRESIDENT)
  • KIYOSHI YOUNG (VICE PRESIDENT)

Highest reported compensation

  • BRANDON DODGE (PRESIDENT): $10,959 total reported compensation
  • KIYOSHI YOUNG (VICE PRESIDENT): $8,767 total reported compensation
  • MOLLY DOYLE (OFFICER): $6,575 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide representation for the membership in matters related to conditions of their employment including but not limited to employee grievances, wages, hours, working conditions and programs desgigned to improve the general welfare of the members.

What it reported doing in 2023

This program provides memebership in affiliate local, state and international labor organizations.

Operating model

Revenue model
Membership-supported. 83% of the money available for current operations came from membership dues.
Distribution model
Affiliate network. The nonprofit sent 100% of its reported program spending through affiliated organizations.

The verdict

MIXED - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 37
  • Transparency & Controls: 90
  • Accountability: 5
  • Sustainability: 43
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 42.5%; rating input score 42
  • Program expense ratio: 42.3%; rating input score 42
  • 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; 7th 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 0.5%; rating input score 42; 42nd percentile among comparable filings
  • Total-asset coverage ratio: 0.91; rating input score 38; 38th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 81; 81st percentile among comparable filings
  • Officer compensation ratio: 16%; rating input score 23; 23rd percentile among comparable filings

Growth

  • Program expense growth: -4.1% per year; rating input score 0; 20th percentile among comparable filings
  • Revenue growth: 3.3% per year; rating input score 100; 46th percentile among comparable filings
  • Asset growth: -0.9% per year; rating input score 0; 22nd percentile among comparable filings

Details

  • Where the money goes: 42.5% of revenue deployed · 42.3% of spending went to programs
  • Governance: 0 of 10 board members independent · 1 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $116K in reported program spending
  • Leadership: top reported pay $11K · 10 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 11 filing years from 2012 to 2023
  • Contacts: How to reach this organization
  • Money network: 15 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 42/100.
  • High — Accountability: Independent voting board scored 0/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 42/100.
  • High — Accountability: Governance controls: 7 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 42/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 38/100.
  • High — Sustainability: Officer compensation ratio scored 23/100.