Intn'l Assoc of Firefighters 412

Nonprofit profile at a glance

EIN
386091678
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Dearborn, MI, USA
Phone
3134774204
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$259,133
Expenses
$220,780
Assets
$187,893
Liabilities
$0

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

Leadership & pay

9 people listed

Executive titles in this filing

  • JEFFREY C LENTZ (PRESIDENT)

Highest reported compensation

  • JEFFREY C LENTZ (PRESIDENT): $13,185 total reported compensation
  • SHANE RAMIN (VICE PRESIDE): $8,790 total reported compensation
  • RANDY VALICENTO (TREASURER): $8,790 total reported compensation

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

Overview

Mission

Intn'l Assoc of Firefighters 412 is a nonprofit. Location: Dearborn, MI. EIN 386091678. Tax year 2025 filing: Jeffrey C Lentz (President), top pay $13.2K.

Operating model

Revenue model
Membership-supported. 100% of the money available for current operations came from membership dues.
Distribution model
Hybrid. The nonprofit split its reported program spending across 58% for direct work, and 42% for grants.

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 program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 85
  • Accountability: 63
  • Sustainability: 52
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 84.1%; rating input score 84
  • Program expense ratio: 98.7%; rating input score 99
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 88.9%; rating input score 89; 6th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 96.8%; rating input score 97; 58th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th 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: 14.8%; rating input score 64; 64th percentile among comparable filings
  • Total-asset coverage ratio: 0.85; rating input score 37; 37th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 20.6%; rating input score 18; 18th percentile among comparable filings

Growth

  • Program expense growth: -8.6% per year; rating input score 0; 12th percentile among comparable filings
  • Revenue growth: 3.4% per year; rating input score 100; 39th percentile among comparable filings
  • Asset growth: 3.3% per year; rating input score 100; 36th percentile among comparable filings

Details

  • Where the money goes: 84.1% of revenue deployed · 98.7% of spending went to programs
  • Governance: 75 of 75 board members independent · 1 of 9 filing controls reported
  • Leadership: top reported pay $13K · 9 people listed
  • Consistency: 22 of 23 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules · includes grants
  • Filing history: 15 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 7 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.

  • High — Accountability: Governance controls: 7 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 37/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 18/100.