Civic Intelligence

Iowa Professional Fire Fighters

EIN 42-0843619 • 501(c)5 • Iowa City, IA

Profile

Fostering and encouraging of a high degree of skill and efficiency, the cultivation of friendship, and to encourage all professional fire fighters and ems personnel to affiliate with this organization and thereby assist in the promotion and protection of favorable legislation, or any other action favorable to the interest of professional fire fighters and professional ems personnel.

PO Box 2268Iowa City, IA 52244

www.iowapff.org

Siviq Scores

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

Liabilities / Assets

41st percentile

0.00x

Higher debt load relative to assets than 41% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

46th percentile

0.01x

Higher debt load relative to revenue than 46% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Net Margin

51st percentile

8.1%

Higher net margin than 51% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

33rd percentile

$16,565

Higher top officer pay than 33% of similar nonprofits.

Top officer pay equals 5.4% of source-year revenue.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Asset Growth

38th percentile

2.5%

Faster asset growth than 38% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

47th percentile

5.1%

Faster revenue growth than 47% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,008,944

Up $25,019 (+2.5%) from 2023

Liabilities

Up

$2,728

Up $2,255 (+477%) from 2023

Net Assets

Up

$1,006,216

Up $22,764 (+2.3%) from 2023

Revenue

Up

$305,114

Up $14,790 (+5.1%) from 2023

Expenses

Down

$280,344

Down $14,034 (-4.8%) from 2023

Net Income

Up

$24,770

Up $28,824 (+711%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $409,735Liabilities 2011: $3,440Net Assets 2011: $406,2952011Assets 2012: $423,793Liabilities 2012: $556Net Assets 2012: $423,2372012Assets 2013: $432,106Liabilities 2013: $1,177Net Assets 2013: $430,9292013Assets 2014: $486,155Liabilities 2014: $977Net Assets 2014: $485,1782014Assets 2015: $518,495Liabilities 2015: $795Net Assets 2015: $517,7002015Assets 2016: $571,305Liabilities 2016: $223Net Assets 2016: $571,0822016Assets 2017: $577,494Liabilities 2017: $1,177Net Assets 2017: $576,3172017Assets 2018: $570,801Liabilities 2018: $950Net Assets 2018: $569,8512018Assets 2019: $557,684Liabilities 2019: $1,476Net Assets 2019: $556,2082019Assets 2020: $876,500Liabilities 2020: $811Net Assets 2020: $875,6892020Assets 2021: $942,395Liabilities 2021: $1,085Net Assets 2021: $941,3102021Assets 2022: $991,582Liabilities 2022: $1,099Net Assets 2022: $990,4832022Assets 2023: $983,925Liabilities 2023: $473Net Assets 2023: $983,4522023Assets 2024: $1,008,944Liabilities 2024: $2,728Net Assets 2024: $1,006,2162024

Highlighted filing

2024

Assets$1,008,944
Liabilities$2,728
Net Assets$1,006,216

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2011: $203,9452011Expenses 2012: $153,6242012Revenue 2013: $162,999Expenses 2013: $155,307Net Income 2013: $7,6922013Revenue 2014: $194,318Expenses 2014: $158,069Net Income 2014: $36,2492014Revenue 2015: $178,886Expenses 2015: $146,364Net Income 2015: $32,5222015Revenue 2016: $227,368Expenses 2016: $173,986Net Income 2016: $53,3822016Revenue 2017: $221,223Expenses 2017: $215,988Net Income 2017: $5,2352017Revenue 2018: $214,471Expenses 2018: $220,290Net Income 2018: -$5,8192018Revenue 2019: $212,962Expenses 2019: $226,605Net Income 2019: -$13,6432019Revenue 2020: $503,902Expenses 2020: $184,421Net Income 2020: $319,4812020Revenue 2021: $291,149Expenses 2021: $225,528Net Income 2021: $65,6212021Revenue 2022: $267,372Expenses 2022: $218,199Net Income 2022: $49,1732022Revenue 2023: $290,324Expenses 2023: $294,378Net Income 2023: -$4,0542023Revenue 2024: $305,114Expenses 2024: $280,344Net Income 2024: $24,7702024

Highlighted filing

2024

Revenue$305,114
Expenses$280,344
Net Income$24,770

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.01$0.00$1.01$0.31$0.28$0.02
2023Detailed filing. Detailed filing data is available for this year.$0.98$0.00$0.98$0.29$0.29$0.00
2022Detailed filing. Detailed filing data is available for this year.$0.99$0.00$0.99$0.27$0.22$0.05
2021Detailed filing. Detailed filing data is available for this year.$0.94$0.00$0.94$0.29$0.23$0.07
2020Detailed filing. Detailed filing data is available for this year.$0.88$0.00$0.88$0.50$0.18$0.32
2019Detailed filing. Detailed filing data is available for this year.$0.56$0.00$0.56$0.21$0.23$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.57$0.00$0.57$0.21$0.22$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.58$0.00$0.58$0.22$0.22$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.57$0.00$0.57$0.23$0.17$0.05
2015Detailed filing. Detailed filing data is available for this year.$0.52$0.00$0.52$0.18$0.15$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.49$0.00$0.49$0.19$0.16$0.04
2013Detailed filing. Detailed filing data is available for this year.$0.43$0.00$0.43$0.16$0.16$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.42$0.00$0.42$0.15
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.41$0.00$0.41$0.20
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 16, 2025
Return Version
2024v5.0
Gross Receipts
$320,959
Mission and Program Overview

Mission

Fostering and encouraging of a high degree of skill and efficiency, the cultivation of friendship, and to encourage all professional fire fighters and ems personnel to affiliate with this organization and thereby assist in the promotion and protection of favorable legislation, or any other action favorable to the interest of professional fire fighters and professional ems personnel.

Career enhancement and promotion of professional firefighters

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$983,452$1,006,216▲ $22,764
Investments in Publicly Traded Securities$569,788$457,290▼ $112,498
Savings and Temporary Cash Investments$224,591$389,436▲ $164,845
Cash and Non-Interest-Bearing Accounts$189,546$149,238▼ $40,308
Accounts Receivable-$12,980-
Total Assets$983,925$1,008,944▲ $25,019
Liabilities
Accounts Payable and Accrued Expenses$473$2,728▲ $2,255
Total Liabilities$473$2,728▲ $2,255
Net Assets / Fund Balance
Total Net Assets Fund Balance$983,452$1,006,216▲ $22,764
Total Liabilities and Net Assets / Fund Balance$983,925$1,008,944▲ $25,019
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Brandon PflanzerSecretary/trPT$16,565$16,565
Ryan HanghianPresidentPT$16,540$16,540
John SauserVice PresidePT$6,039$6,039
David FloydVice PresidePT$3,598$3,598
Joe Van HaalenTrusteePT$1,840$1,840
Marty FitzpatrickTrusteePT$1,380$1,380
Paul BagbyTrusteePT$1,118$1,118
Sarah OrwigVice PresidePT$1,025$1,025
Revenue and Support

Revenue Composition

Contributions and Grants
$50,000
Program Service Revenue
$228,501
Investment Income
$25,900
Other Revenue
$713
Change in Net Assets
$24,770
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$199,048
Salaries, Compensation, and Employee Benefits$75,296
Grants and Similar Amounts Paid$6,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Travel$78,842--$78,842
Current Officers, Directors, Trustees, and Key Employees$31,540$16,565-$48,105
Fees for Services Legal$10,000$28,038-$38,038
Fees for Services Lobbying$35,176--$35,176
Other Salaries and Wages$19,538--$19,538
Office Expenses-$16,662-$16,662
Fees for Services Accounting-$15,345-$15,345
Conferences and Meetings$12,406--$12,406
Grants to Domestic Orgs$6,000--$6,000
Other Employee Benefits$3,991--$3,991
Payroll Taxes$2,395$1,267-$3,662
All Other Expenses-$2,054-$2,054
Other Expenses$525--$525
Total Functional Expenses$200,413$79,931$0$280,344
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
No
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

The membership of this organization is comprised of professional ems personnel and members of paid fire departments in iowa whose local department is affiliated with the international association of fire fighters. In a city having a local in good standing in the international association of fire fighters, only the members of such local shall be eligilble for membership in this state association and all dues must be paid through such local organization. The organization may admit to membership individuals from cities where statues prohibit the formation of a fire fighter's local or ems local or wherein no local exists, provided that such applicants meet the qualifications for membership in the international association of fire fighters.

Form 990, Page 6, Part VI, Line 7A

Members of the organization elect a board of directors that act as the governing body.

Form 990, Page 6, Part VI, Line 11B

Each board member is provided a copy of form 990 for review and discussion before final approval and submittal of the form 990 to the internal revenue service.

Form 990, Page 6, Part VI, Line 12C

Any director, principal officer, or member of a committee with governing board delegated powers, who has a direct or indirect financial interest, must disclose the existence of any actual or possible conflict of interest to the directors and members of committees with governing board delegated powers. The interested person shall then leave the governing board or committee meeting while determination of a conflict of interest is discussed and voted upon. The remaining board or committee members shall decide if a conflict of interest exists. Each director, principal officer and member of a committee with governing board delegated powers shall annually sign a statement which affirms such person: a. Has received a copy of the conflicts of interest policy, b. Has read and understands the policy, c. Has agreed to comply with the policy, and d. Understands the organization is charitable and in order to maintain its federal tax exemption it must engage primarily in activities which accomplish one or more of its tax-exempt purposes.

Form 990, Page 6, Part VI, Line 19

The public is able to view the association's governing documents, financial statements and tax returns upon request. These documents are available for the same period of time as described in internal revenue code section 6104 (d) for other public disclosure documents.

Filing and Contact Details

Filer

Filer Name
Iowa Professional Fire Fighters
EIN
42-0843619
Phone
5153713682
Address
PO BOX 2268, IOWA CITY, IA 52244

Signing Officer

Name
Brandon Pflanzer
Title
Secretary/treasurer
Phone
5153713682
Signed
2025-06-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brandon Pflanzer
Formed
1992
Legal Domicile
Ia
Voting Board Members
8
Independent Board Members
6
Employees
13

Preparer

Firm
Mhcs Pc
Address
1601 W LAKES PKWY STE 300, WEST DES MOINES, IA 50266
Preparer
Alexandra Kafer CPA
Phone
5152883279
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Fostering and encouraging of a high degree of skill and efficiency, the cultivation of friendship, and to encourage all professional fire fighters and ems personnel to affiliate with this organization and thereby assist in the promotion and protection of favorable legislation, or any other action favorable to the interest of professional fire fighters and professional ems personnel.

Financial Statement Notes

Schedule D, Page 3, Part X

The organization is exempt from federal income taxes under section 501(c) (5) of the internal revenue code. Accordingly, no provision for income taxes has been made in the accompanying financial statements. Management is unaware of any uncertain income tax positions at december 31, 2024 and 2023. Interest and penalties associated with income tax matters would be presented as components of income tax expense. There were no interest or penalty charges during 2024 and 2023.

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IRS990/ProgSrvcAccomActy2Grp/Desc0THE ASSOCIATION ACTIVELY PURSUES ADJUSTMENTS IN THE MUNICIPAL FIRE AND POLICE RETIREMENT SYSTEM ON BEHALF OF THE MEMBERSHIP.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C) (5) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS. MANAGEMENT IS UNAWARE OF ANY UNCERTAIN INCOME TAX POSITIONS AT DECEMBER 31, 2024 AND 2023. INTEREST AND PENALTIES ASSOCIATED WITH INCOME TAX MATTERS WOULD BE PRESENTED AS COMPONENTS OF INCOME TAX EXPENSE. THERE WERE NO INTEREST OR PENALTY CHARGES DURING 2024 AND 2023.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FOSTERING AND ENCOURAGING OF A HIGH DEGREE OF SKILL AND EFFICIENCY, THE CULTIVATION OF FRIENDSHIP, AND TO ENCOURAGE ALL PROFESSIONAL FIRE FIGHTERS AND EMS PERSONNEL TO AFFILIATE WITH THIS ORGANIZATION AND THEREBY ASSIST IN THE PROMOTION AND PROTECTION OF FAVORABLE LEGISLATION, OR ANY OTHER ACTION FAVORABLE TO THE INTEREST OF PROFESSIONAL FIRE FIGHTERS AND PROFESSIONAL EMS PERSONNEL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEMBERSHIP OF THIS ORGANIZATION IS COMPRISED OF PROFESSIONAL EMS PERSONNEL AND MEMBERS OF PAID FIRE DEPARTMENTS IN IOWA WHOSE LOCAL DEPARTMENT IS AFFILIATED WITH THE INTERNATIONAL ASSOCIATION OF FIRE FIGHTERS. IN A CITY HAVING A LOCAL IN GOOD STANDING IN THE INTERNATIONAL ASSOCIATION OF FIRE FIGHTERS, ONLY THE MEMBERS OF SUCH LOCAL SHALL BE ELIGILBLE FOR MEMBERSHIP IN THIS STATE ASSOCIATION AND ALL DUES MUST BE PAID THROUGH SUCH LOCAL ORGANIZATION. THE ORGANIZATION MAY ADMIT TO MEMBERSHIP INDIVIDUALS FROM CITIES WHERE STATUES PROHIBIT THE FORMATION OF A FIRE FIGHTER'S LOCAL OR EMS LOCAL OR WHEREIN NO LOCAL EXISTS, PROVIDED THAT SUCH APPLICANTS MEET THE QUALIFICATIONS FOR MEMBERSHIP IN THE INTERNATIONAL ASSOCIATION OF FIRE FIGHTERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS OF THE ORGANIZATION ELECT A BOARD OF DIRECTORS THAT ACT AS THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EACH BOARD MEMBER IS PROVIDED A COPY OF FORM 990 FOR REVIEW AND DISCUSSION BEFORE FINAL APPROVAL AND SUBMITTAL OF THE FORM 990 TO THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ANY DIRECTOR, PRINCIPAL OFFICER, OR MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS, WHO HAS A DIRECT OR INDIRECT FINANCIAL INTEREST, MUST DISCLOSE THE EXISTENCE OF ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH GOVERNING BOARD DELEGATED POWERS. THE INTERESTED PERSON SHALL THEN LEAVE THE GOVERNING BOARD OR COMMITTEE MEETING WHILE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. EACH DIRECTOR, PRINCIPAL OFFICER AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON: A. HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY, B. HAS READ AND UNDERSTANDS THE POLICY, C. HAS AGREED TO COMPLY WITH THE POLICY, AND D. UNDERSTANDS THE ORGANIZATION IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE PUBLIC IS ABLE TO VIEW THE ASSOCIATION'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND TAX RETURNS UPON REQUEST. THESE DOCUMENTS ARE AVAILABLE FOR THE SAME PERIOD OF TIME AS DESCRIBED IN INTERNAL REVENUE CODE SECTION 6104 (D) FOR OTHER PUBLIC DISCLOSURE DOCUMENTS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BRANDON PFLANZER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY/TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05153713682
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0IOWA PROFESSIONAL FIRE FIGHTERS
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ReturnHeader/Filer/PhoneNum05153713682
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ReturnHeader/Filer/USAddress/CityNm0IOWA CITY
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01601 W LAKES PKWY STE 300
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WEST DES MOINES
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd050266
ReturnHeader/PreparerPersonGrp/PhoneNum05152883279
ReturnHeader/PreparerPersonGrp/PreparationDt02025-06-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ALEXANDRA KAFER CPA
ReturnHeader/ReturnTs02025-06-16T17:14:22-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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