Civic Intelligence

Iaai Foundation Inc

EIN 26-3805346 • 501(c)3 • Knoxville, TN

Profile

Training and research: training for those engaged in or related to the field of fire and arson investigation. Providing scholarships and research grants

12505 Settlers Cove LnKnoxville, TN 37922

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

72nd percentile

0.03x

Higher debt load relative to assets than 72% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

89th percentile

0.31x

Higher debt load relative to revenue than 89% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

69th percentile

15%

Higher net margin than 69% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

64th percentile

6.4%

Faster asset growth than 64% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

28th percentile

-28%

Faster revenue growth than 28% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$467,109

Up $28,130 (+6.4%) from 2023

Liabilities

Up

$15,259

Up $4,000 (+36%) from 2023

Net Assets

Up

$451,850

Up $24,130 (+5.6%) from 2023

Revenue

Down

$48,709

Down $19,260 (-28%) from 2023

Expenses

Up

$41,596

Up $208 (+0.5%) from 2023

Net Income

Down

$7,113

Down $19,468 (-73%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$800K$600K$400K$200K$0Assets 2016: $601,118Liabilities 2016: $3,950Net Assets 2016: $597,1682016Assets 2017: $611,229Liabilities 2017: $185,134Net Assets 2017: $426,0952017Assets 2018: $427,357Liabilities 2018: $2,499Net Assets 2018: $424,8582018Assets 2019: $467,954Liabilities 2019: $8,490Net Assets 2019: $459,4642019Assets 2020: $479,150Liabilities 2020: $130Net Assets 2020: $479,0202020Assets 2021: $414,985Liabilities 2021: $144Net Assets 2021: $414,8412021Assets 2022: $373,367Liabilities 2022: $186Net Assets 2022: $373,1812022Assets 2023: $438,979Liabilities 2023: $11,259Net Assets 2023: $427,7202023Assets 2024: $467,109Liabilities 2024: $15,259Net Assets 2024: $451,8502024

Highlighted filing

2024

Assets$467,109
Liabilities$15,259
Net Assets$451,850

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$150K$100K$50K$0-$50K-$100KRevenue 2016: $106,609Expenses 2016: $21,142Net Income 2016: $85,4672016Revenue 2017: $33,545Expenses 2017: $24,619Net Income 2017: $8,9262017Revenue 2018: $20,619Expenses 2018: $21,856Net Income 2018: -$1,2372018Revenue 2019: $67,157Expenses 2019: $32,550Net Income 2019: $34,6072019Revenue 2020: $36,018Expenses 2020: $16,463Net Income 2020: $19,5552020Revenue 2021: $33,130Expenses 2021: $105,564Net Income 2021: -$72,4342021Revenue 2022: $46,281Expenses 2022: $44,786Net Income 2022: $1,4952022Revenue 2023: $67,969Expenses 2023: $41,388Net Income 2023: $26,5812023Revenue 2024: $48,709Expenses 2024: $41,596Net Income 2024: $7,1132024

Highlighted filing

2024

Revenue$48,709
Expenses$41,596
Net Income$7,113

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 4, 2025
Return Version
2024v5.2
Gross Receipts
$96,058
Mission and Program Overview

Mission

Training and research: training for those engaged in or related to the field of fire and arson investigation. Providing scholarships and research grants

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Program Related$287,908$312,275▲ $24,367
Cash and Non-Interest-Bearing Accounts$99,630$103,651▲ $4,021
Savings and Temporary Cash Investments$50,608$50,543▼ $65
Loans From Officers Directors-$14,215-
Prepaid Expenses and Deferred Charges$833$540▼ $293
Other Notes and Loans Receivable, Net-$100-
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$438,979$467,109▲ $28,130
Liabilities
Other Liabilities$10,000--
Accounts Payable and Accrued Expenses$1,259$1,044▼ $215
Total Liabilities$11,259$15,259▲ $4,000
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$369,330$395,281▲ $25,951
Net Assets With Donor Restrictions$58,390$56,569▼ $1,821
Total Net Assets Fund Balance$427,720$451,850▲ $24,130
Total Liabilities and Net Assets / Fund Balance$438,979$467,109▲ $28,130

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$0$9,483$9,483
Investment Program Related Org$312,275--
Land$0--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$273,920-▲ $26,499-$297,103
2023$244,758-▲ $32,053-$273,920
2022$287,033-▼ $39,265-$244,758
2021$264,987-▲ $25,317-$287,033
2020$242,977-▲ $29,890-$264,987
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jerome DuetPresident
Tommy SipsyVice President
Bob CabralDirector
Chris VanvleetDirector
Jason MarirosianDirector
Tom AurnhammerDirector
Robert RentonSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$5,505
Program Service Revenue
$0
Investment Income
$10,885
Other Revenue
$32,319
All Other Contributions
$5,505
Change in Net Assets
$7,113
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$24,039
Other Expenses$17,557
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$12,474--$12,474
Foreign Grants$9,250--$9,250
Conferences and Meetings$0$6,373$0$6,373
Fees for Services Accounting$0$4,745$0$4,745
Fees for Service Investment Mgmnt Fees$3,486$0$0$3,486
Grants to Domestic Orgs$2,315--$2,315
Office Expenses$1,233$439$0$1,672
Insurance$0$1,281$0$1,281
Total Functional Expenses$28,758$12,838$0$41,596
International Activity

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$40,384
Fundraising Direct Expenses$10,731
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Auction$25,414$25,414$1,235$24,179
Golf Tournament$14,970$14,970$618$14,352
Total Events$40,384$40,384$10,731$29,653
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees-$14,215-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Iaai Foundation Inc
EIN
26-3805346
Phone
8656754779
Address
12505 SETTLERS COVE LN, KNOXVILLE, TN 37922

Signing Officer

Name
Robert Renton
Title
Board Treasurer
Phone
8656754779
Signed
2025-11-04
Discuss with paid preparer
Yes

Organization Details

Formed
2008
Legal Domicile
Tn
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
0

Preparer

Firm
Holly E Barrett CPA
Address
12505 Settlers Cove Ln, Knoxville, TN 37922
Preparer
Holly E Barrett CPA
Phone
8656754799
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

Form 990 is reviewed by the treasurer

Pt VI, Line 12C

Policy is regularly reviewed, monitored and enforced.

Pt VI, Line 12C

Current info on economic activity of the directors,

Pt VI, Line 12C

Officers, and immediate family is kept.

Pt VI, Line 19

They are available upon request.

Pt VI, Line 7A

Intl assoc of arson investigators (iaai) members elect 3 directors, iaais exec director is iaai foundations exec director

Pt XI

ROUNDING

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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt02177
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt09408
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt06897
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt042389
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.67300
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct00.50100
IRS990ScheduleA/PublicSupportTotal170Amt087253
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt05500
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt039175
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt022995
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt016045
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt03538
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt087253
IRS990ScheduleA/TotalSupportAmt0129642
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BoardDesignatedBalanceEOYPct01.00000
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt03316
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0273920
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0297103
IRS990ScheduleD/CYEndwmtFundGrp/GrantsOrScholarshipsAmt00
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt026499
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt02891
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0244758
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0273920
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/GrantsOrScholarshipsAmt00
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt032053
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt03010
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0287033
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0244758
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/GrantsOrScholarshipsAmt00
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-39265
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt03271
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0264987
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0287033
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/GrantsOrScholarshipsAmt00
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt025317
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt02880
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0242977
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0264987
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/GrantsOrScholarshipsAmt05000
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt029890
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt0312275
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc0Morgan Stanley
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd0F
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt09483
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt09483
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueProgramRltdAmt0312275
IRS990ScheduleF/BoycottCountriesInd0false
IRS990ScheduleF/ForeignCorpOwnershipInd0false
IRS990ScheduleF/ForeignPartnershipInd0false
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt06750
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/DescriptionOfNonCashAsstTxt00
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt0Wire transfer
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/NonCashAssistanceAmt00
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt0Training
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt0East Asia and Pacific
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/ValuationMethodUsedDesc0FMV
IRS990ScheduleF/InterestInForeignTrustInd0false
IRS990ScheduleF/PassiveForeignInvestmestCoInd0false
IRS990ScheduleF/Total501c3OrgCnt01
IRS990ScheduleF/TotalOtherOrgCnt01
IRS990ScheduleF/TransferToForeignCorpInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt010731
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt0703
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt0703
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0AUCTION
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0GOLF TOURNAMENT
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt025414
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt014970
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt040384
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt025414
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt014970
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt040384
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt029653
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt01133
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent2Amt0152
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt01285
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt01853
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt01235
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt0618
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent2Amt06890
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt06890
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt012474
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0Training Scholarships
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt07
IRS990ScheduleI/Total501c3OrgCnt00
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt04170
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt110045
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd1true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BusinessName/BusinessNameLine1Txt0Intl Assn of Arson
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BusinessName/BusinessNameLine1Txt1Intl Assn of Arson
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd1false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanFromOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanFromOrganizationInd1X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0Payable
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt1Payable
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt010000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt110045
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0Controlled
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt1Controlled
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd1true
IRS990ScheduleL/TotalBalanceDueAmt014215
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS REVIEWED BY THE TREASURER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1POLICY IS REGULARLY REVIEWED, MONITORED AND ENFORCED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CURRENT INFO ON ECONOMIC ACTIVITY OF THE DIRECTORS,
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3OFFICERS, AND IMMEDIATE FAMILY IS KEPT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THEY ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5INTL ASSOC OF ARSON INVESTIGATORS (IAAI) MEMBERS ELECT 3 DIRECTORS, IAAIS EXEC DIRECTOR IS IAAI FOUNDATIONS EXEC DIRECTOR
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ROUNDING
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b

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