International Association of Firefighters L274
Nonprofit profile at a glance
- EIN
- 136144174
- IRS 990 coverage
- 2011–2024
- Forms available
- Form 990 2024
- Location
- White Plains, NY, USA
- Phone
- 9147559639
- Rating
- 67
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $1,264,721
- Expenses
- $1,135,243
- Assets
- $3,757,763
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
5 people listed
Executive titles in this filing
- MICHAEL INGHAM (PRESIDENT)
- COLE MARTIN (VICE PRESIDENT)
Highest reported compensation
- MICHAEL INGHAM (PRESIDENT): $50,066 total reported compensation
- COLE MARTIN (VICE PRESIDENT): $27,814 total reported compensation
- ROBERT BARBELLA (SECRETARYTREASURER): $27,814 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. 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 2024
This program provides insurance, retirement and death benefits to active members of the organization.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- Distribution model
- Member-benefit provider. The nonprofit used 83% of its reported program spending 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: 41
- Transparency & Controls: 100
- Accountability: 63
- Sustainability: 66
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 45.5%; rating input score 45
- Program expense ratio: 48.6%; rating input score 49
- 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: 100%; rating input score 100; 63rd 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: 10.2%; rating input score 62; 62nd percentile among comparable filings
- Total-asset coverage ratio: 3.31; rating input score 77; 77th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
- Officer compensation ratio: 12%; rating input score 31; 31st percentile among comparable filings
Growth
- Program expense growth: 20.9% per year; rating input score 100; 83rd percentile among comparable filings
- Revenue growth: 7.4% per year; rating input score 100; 56th percentile among comparable filings
- Asset growth: 5.3% per year; rating input score 100; 40th percentile among comparable filings
Details
- Where the money goes: 45.5% of revenue deployed · 48.6% of spending went to programs
- Governance: 5 of 5 board members independent · 1 of 9 filing controls reported
- Programs: 3 filed program accomplishments · $551K in reported program spending
- Leadership: top reported pay $50K · 5 people listed
- Consistency: 21 of 21 current checks pass
- Schedules: 1 filed schedules
- Filing history: 12 filing years from 2011 to 2024
- Contacts: How to reach this organization
- Money network: 5 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 45/100.
- Moderate — Financial Efficiency: Program expense ratio scored 49/100.
- High — Accountability: Governance controls: 7 of 8 not reported.
- Moderate — Sustainability: Officer compensation ratio scored 31/100.