International Association of Firefighters L1974 Li
Nonprofit profile at a glance
- EIN
- 237187223
- IRS 990 coverage
- 2011–2025
- Forms available
- Form 990 2025, Form 990-EZ 2016
- Location
- Livermore, CA, USA
- Phone
- 9254542304
- Rating
- 71
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $481,531
- Expenses
- $404,831
- Assets
- $1,707,559
- Liabilities
- $1,106,453
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
9 people listed
Executive titles in this filing
- JAMES SMITH (PRESIDENT)
- CRAIG BERCHTOLD (VICE PRESIDENT)
Highest reported compensation
- JAMES SMITH (PRESIDENT): $11,950 total reported compensation
- CRAIG BERCHTOLD (VICE PRESIDENT): $6,638 total reported compensation
- FRANK NASCA (SECRETARY): $6,638 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Labor union. Administer long term disability benefits and provides other union services and member functions to firefighters in pleasanton and livermore ca
What it reported doing in 2025
Pays long term disability benefits for firefighters in pleasanton and livermore ca
Operating model
- Revenue model
- Membership-supported. 98% of the money available for current operations came from membership dues.
- Distribution model
- Hybrid. The nonprofit split its reported program spending across 52% for direct work, 3% for grants, and 45% 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: 44
- Transparency & Controls: 91
- Accountability: 91
- Sustainability: 57
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 47.2%; rating input score 47
- Program expense ratio: 54.8%; rating input score 55
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 90.9%; rating input score 91; 15th 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: 7 of 9 controls in place; rating input score 78
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 15.9%; rating input score 66; 66th percentile among comparable filings
- Total-asset coverage ratio: 4.22; rating input score 76; 76th percentile among comparable filings
- Liabilities to assets ratio: 0.65; rating input score 7; 7th percentile among comparable filings
- Officer compensation ratio: 11.1%; rating input score 26; 26th percentile among comparable filings
Growth
- Program expense growth: 3.5% per year; rating input score 100; 44th percentile among comparable filings
- Revenue growth: 8.1% per year; rating input score 100; 62nd percentile among comparable filings
- Asset growth: 14.2% per year; rating input score 100; 74th percentile among comparable filings
Details
- Where the money goes: 47.2% of revenue deployed · 54.8% of spending went to programs
- Governance: 8 of 8 board members independent · 7 of 9 filing controls reported
- Programs: 12 filed program accomplishments · $222K in reported program spending
- Leadership: top reported pay $12K · 9 people listed
- Consistency: 25 of 26 current checks pass · 1 finding to review
- Schedules: 4 filed schedules
- Filing history: 9 filing years from 2011 to 2025
- Contacts: How to reach this organization
- Money network: 18 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 — Financial Efficiency: Mission deployment rate scored 47/100.
- Review — Financial Efficiency: Program expense ratio scored 55/100.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- High — Sustainability: Liabilities to assets ratio scored 7/100.
- High — Sustainability: Officer compensation ratio scored 26/100.