Civic Intelligence

Illinois Firefighter'S Association Foundation Inc

EIN 37-1372721 • 501(c)3 • Glen Carbon, IL

Profile

To promote and sponsor programs and activities and provide grants and scholarships to encourage fire training and safety.

PO Box 77Glen Carbon, IL 62034

www.ifa.org

Siviq Scores

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

Liabilities / Assets

59th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Liabilities / Revenue

61st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Net Margin

40th percentile

-2.6%

Higher net margin than 40% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

45th percentile

-4.9%

Faster asset growth than 45% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2024

Revenue Growth

55th percentile

2.4%

Faster revenue growth than 55% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2024

Assets

Down

$308,012

Down $2,711 (-0.9%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$308,012

Down $2,711 (-0.9%) from 2023

Revenue

Up

$104,635

Up $2,169 (+2.1%) from 2023

Expenses

Down

$107,346

Down $24,705 (-19%) from 2023

Net Income

Up

-$2,711

Up $26,874 (+91%) from 2023

Trend Graphs

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2014: $40,787Net Assets 2014: $40,7872014Assets 2015: $53,446Liabilities 2015: $0Net Assets 2015: $53,4462015Assets 2016: $99,344Liabilities 2016: $0Net Assets 2016: $99,3442016Assets 2017: $99,299Liabilities 2017: $0Net Assets 2017: $99,2992017Assets 2019: $207,320Liabilities 2019: $0Net Assets 2019: $207,3202019Assets 2020: $256,476Liabilities 2020: $0Net Assets 2020: $256,4762020Assets 2021: $346,730Liabilities 2021: $0Net Assets 2021: $346,7302021Assets 2022: $340,308Liabilities 2022: $0Net Assets 2022: $340,3082022Assets 2023: $310,723Liabilities 2023: $0Net Assets 2023: $310,7232023Assets 2024: $308,012Liabilities 2024: $0Net Assets 2024: $308,0122024

Highlighted filing

2024

Assets$308,012
Liabilities$0
Net Assets$308,012

Operations Trend

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

$150K$100K$50K$0-$50KRevenue 2014: $44,487Expenses 2014: $84,031Net Income 2014: -$39,5442014Revenue 2015: $86,266Expenses 2015: $73,607Net Income 2015: $12,6592015Revenue 2016: $89,138Expenses 2016: $43,240Net Income 2016: $45,8982016Revenue 2017: $92,714Expenses 2017: $92,759Net Income 2017: -$452017Revenue 2019: $108,698Expenses 2019: $46,613Net Income 2019: $62,0852019Revenue 2020: $92,599Expenses 2020: $43,443Net Income 2020: $49,1562020Revenue 2021: $134,576Expenses 2021: $44,322Net Income 2021: $90,2542021Revenue 2022: $99,785Expenses 2022: $106,207Net Income 2022: -$6,4222022Revenue 2023: $102,466Expenses 2023: $132,051Net Income 2023: -$29,5852023Revenue 2024: $104,635Expenses 2024: $107,346Net Income 2024: -$2,7112024

Highlighted filing

2024

Revenue$104,635
Expenses$107,346
Net Income-$2,711

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 6, 2025
Return Version
2024v5.2
Gross Receipts
$436,580
Mission and Program Overview

Mission

To promote and sponsor programs and activities and provide grants and scholarships to encourage fire training and safety.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$310,723$308,012▼ $2,711
Total Assets$310,723$308,012▼ $2,711
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$308,173$305,462▼ $2,711
Net Assets With Donor Restrictions$2,550$2,550→ $0
Total Net Assets Fund Balance$310,723$308,012▼ $2,711
Total Liabilities and Net Assets / Fund Balance$310,723$308,012▼ $2,711
Compensation and Service Providers

Board Members and Trustees

NameTitle
Terry FordPresident
Kevin SchottVice President
Bill OffermanDirector
Curtis MillerDirector
Dale MuellerDirector
Ed AllsmanDirector
Jeff BryantDirector
Jeff StuckDirector
Joe HeimDirector
Joseph MandarinoDirector
Kait MeekerDirector
Mitch AlthoffDirector
Robert ReasonDirector
Ronald MulachDirector
Rosemarie Arvia-maloneDirector
Kerry FedererTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$29,024
Investment Income
$8,060
Other Revenue
$67,551
Change in Net Assets
$-2,711

Audited Revenue Reconciliation

Revenue per Audited Statements
$436,580
Revenue Not Reported on Financial Statements
$-331,945
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$-331,945
Total Revenue per Audited Statements
$436,580
Total Revenue per Form 990
$104,635
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$102,446
Grants and Similar Amounts Paid$4,900
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$39,217--$39,217
Advertising$6,608--$6,608
Fees for Services Accounting-$6,120-$6,120
Grants to Domestic Individuals$4,900--$4,900
Insurance$1,160$1,160-$2,320
Other Expenses$1,000$1,000-$2,000
Office Expenses$190$190-$380
Total Functional Expenses$63,641$43,705$0$107,346

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$439,291
Expenses Not Reported on Form 990$331,945
Expenses per Audited Statements$107,346
Total Expenses per Form 990$107,346
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$399,496
Fundraising Direct Expenses$331,945
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Telemarketing$399,496$399,496$331,945$67,551
Total Events$399,496$399,496$331,945$67,551
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

The 990 is reviewed by the president and treasurer before the return is filed.

Form 990, Part VI, Section C, Line 19

All information is provided upon written request and payment of duplication costs.

Filing and Contact Details

Filer

Filer Name
ILLINOIS FIREFIGHTER'S ASSOCIATION
EIN
37-1372721
Phone
6188824783
Address
PO BOX 77, GLEN CARBON, IL 62034

Signing Officer

Name
Kerry Federer
Title
Treasurer
Phone
6188824783
Signed
2025-08-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kerry Federer
Formed
1934
Legal Domicile
Il
Voting Board Members
13
Independent Board Members
13
Employees
0
Volunteers
0

Preparer

Firm
Scheffel Boyle
Address
PO BOX 374, HIGHLAND, IL 62249
Preparer
Makayla Golden
Phone
6186549895
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The organization has been classified as an other-than private foundation and is tax exempt under section 501 (c) (3) of the internal revenue code. The organization is subject to tax on income from any unrelated business. On january 1, 2009, the organization adopted the recognition requirements for uncertain income tax positions as required by generally accepted accounting principles, with no cumulative effect adjustment required. Income tax benefits are recognized for income tax positions taken or expected to be taken in a tax return, only when it is determined that the income tax position will more-likely-than-not be sustained upon examination by taxing authorities. The organization has analyzed tax positions taken for filing with the internal revenue service and all state jurisdictions where it operates. The organization believes that income tax filing positions will be sustained upon examination and does not anticipate any adjustments that would result in a material adverse affect on the organization's financial condition, results of operations or cash flows. Accordingly, the organization has not recorded any reserves, or related accruals for interest and penalties for uncertain income tax positions as december 31, 2024.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Professional fundraising fees that were offset against income

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Professional fundraising fees that were offset against income

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IRS990/PYOtherRevenueAmt061101
IRS990/PYProgramServiceRevenueAmt034982
IRS990/PYRevenuesLessExpensesAmt0-29585
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0132051
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0102466
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-2711
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt037084
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0419407
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0401292
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0463060
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0512268
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0477067
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt02273094
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt08060
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt06383
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt02085
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt02586
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt02282
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt021396
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt08833
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt013175
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt08150
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt09545
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt06627
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt046330
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt08060
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt06383
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt02085
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt02586
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt02282
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt021396
IRS990ScheduleA/InvestmentIncomeCYPct00.00910
IRS990ScheduleA/InvestmentIncomePYPct00.00640
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt0280
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt01791
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt0180
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt0253
IRS990ScheduleA/OtherIncome509Grp/TotalAmt02504
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.98980
IRS990ScheduleA/PublicSupportPY509Pct00.99260
IRS990ScheduleA/PublicSupportTotal509Amt02319424
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0428240
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0414467
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0471210
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0521813
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0483694
IRS990ScheduleA/Total509Grp/TotalAmt02319424
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0436580
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0422641
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0473475
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0524652
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0485976
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02343324
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/ExpensesNotReportedAmt0331945
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0107346
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherExpensesIncludedAmt0331945
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0-331945
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0-331945
IRS990ScheduleD/RevenueSubtotalAmt0436580
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS BEEN CLASSIFIED AS AN OTHER-THAN PRIVATE FOUNDATION AND IS TAX EXEMPT UNDER SECTION 501 (C) (3) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION IS SUBJECT TO TAX ON INCOME FROM ANY UNRELATED BUSINESS. ON JANUARY 1, 2009, THE ORGANIZATION ADOPTED THE RECOGNITION REQUIREMENTS FOR UNCERTAIN INCOME TAX POSITIONS AS REQUIRED BY GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, WITH NO CUMULATIVE EFFECT ADJUSTMENT REQUIRED. INCOME TAX BENEFITS ARE RECOGNIZED FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, ONLY WHEN IT IS DETERMINED THAT THE INCOME TAX POSITION WILL MORE-LIKELY-THAN-NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE ORGANIZATION HAS ANALYZED TAX POSITIONS TAKEN FOR FILING WITH THE INTERNAL REVENUE SERVICE AND ALL STATE JURISDICTIONS WHERE IT OPERATES. THE ORGANIZATION BELIEVES THAT INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE AFFECT ON THE ORGANIZATION'S FINANCIAL CONDITION, RESULTS OF OPERATIONS OR CASH FLOWS. ACCORDINGLY, THE ORGANIZATION HAS NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AS DECEMBER 31, 2024.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1PROFESSIONAL FUNDRAISING FEES THAT WERE OFFSET AGAINST INCOME
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2PROFESSIONAL FUNDRAISING FEES THAT WERE OFFSET AGAINST INCOME
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt0107346
IRS990ScheduleD/TotalRevenuePerForm990Amt0104635
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0436580
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0439291
IRS990ScheduleG/AgrmtProfFundraisingActyInd01
IRS990ScheduleG/FundraiserActivityInfoGrp/ActivityTxt0FUNDRAISER
IRS990ScheduleG/FundraiserActivityInfoGrp/FundraiserControlOfFundsInd01
IRS990ScheduleG/FundraiserActivityInfoGrp/GrossReceiptsAmt0399496
IRS990ScheduleG/FundraiserActivityInfoGrp/NetToOrganizationAmt077546
IRS990ScheduleG/FundraiserActivityInfoGrp/OrganizationBusinessName/BusinessNameLine1Txt0SAFETY PROGRAMS
IRS990ScheduleG/FundraiserActivityInfoGrp/RetainedByContractorAmt0321950
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/AddressLine1Txt0154 S WASHINGTON
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/CityNm0CARPENTERS
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/StateAbbreviationCd0IL
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/ZIPCd060110
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt0331945
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0TELEMARKETING
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0399496
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0399496
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0399496
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0399496
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt067551
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt0331945
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt0331945
IRS990ScheduleG/LicensedStatesCd0IL
IRS990ScheduleG/PhoneSolicitationsInd0X
IRS990ScheduleG/TotalGrossReceiptsAmt0399496
IRS990ScheduleG/TotalNetToOrganizationAmt077546
IRS990ScheduleG/TotalRetainedByContractorsAmt0321950
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 IS REVIEWED BY THE PRESIDENT AND TREASURER BEFORE THE RETURN IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL INFORMATION IS PROVIDED UPON WRITTEN REQUEST AND PAYMENT OF DUPLICATION COSTS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00

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