Civic Intelligence

International Association of Firefighters Local 36

EIN 52-0886831 • 501(c)5 • Washington, DC

Profile

Carrying out local firefighter activities.

3002 12th St NEWashington, DC 20017

www.iaff36.org

Siviq Scores

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

Liabilities / Assets

91st percentile

0.31x

Higher debt load relative to assets than 91% of similar nonprofits.

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

Liabilities / Revenue

70th percentile

0.06x

Higher debt load relative to revenue than 70% of similar nonprofits.

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

Net Margin

16th percentile

-5.8%

Higher net margin than 16% of similar nonprofits.

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

Top Officer Pay

41st percentile

$52,281

Higher top officer pay than 41% of similar nonprofits.

Top officer pay equals 2.4% of source-year revenue.

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

Asset Growth

5th percentile

-17%

Faster asset growth than 5% of similar nonprofits.

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

Revenue Growth

36th percentile

2.4%

Faster revenue growth than 36% of similar nonprofits.

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

Assets

Down

$405,716

Down $82,192 (-17%) from 2023

Liabilities

Up

$126,834

Up $43,262 (+52%) from 2023

Net Assets

Down

$278,882

Down $125,454 (-31%) from 2023

Revenue

Up

$2,150,004

Up $49,591 (+2.4%) from 2023

Expenses

Down

$2,275,182

Down $548,913 (-19%) from 2023

Net Income

Up

-$125,178

Up $598,504 (+83%) from 2023

Trend Graphs

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KAssets 2010: $424,289Liabilities 2010: $83,111Net Assets 2010: $341,1782010Assets 2011: $433,603Liabilities 2011: $131,275Net Assets 2011: $302,3282011Assets 2012: $385,886Liabilities 2012: $228,317Net Assets 2012: $157,5692012Assets 2013: $395,479Liabilities 2013: $230,954Net Assets 2013: $164,5252013Assets 2014: $360,604Liabilities 2014: $454,978Net Assets 2014: -$94,3742014Assets 2015: $383,071Liabilities 2015: $79,823Net Assets 2015: $303,2482015Assets 2016: $613,501Liabilities 2016: $85,954Net Assets 2016: $527,5472016Assets 2017: $944,742Liabilities 2017: $62,516Net Assets 2017: $882,2262017Assets 2018: $1,397,340Liabilities 2018: $362,516Net Assets 2018: $1,034,8242018Assets 2019: $1,313,421Liabilities 2019: $167,144Net Assets 2019: $1,146,2772019Assets 2020: $1,710,544Liabilities 2020: $167,144Net Assets 2020: $1,543,4002020Assets 2021: $945,083Liabilities 2021: $2,447Net Assets 2021: $942,6362021Assets 2022: $1,149,027Liabilities 2022: $13,244Net Assets 2022: $1,135,7832022Assets 2023: $487,908Liabilities 2023: $83,572Net Assets 2023: $404,3362023Assets 2024: $405,716Liabilities 2024: $126,834Net Assets 2024: $278,8822024

Highlighted filing

2024

Assets$405,716
Liabilities$126,834
Net Assets$278,882

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2010: $1,571,769Expenses 2010: $2,119,992Net Income 2010: -$548,2232010Expenses 2011: $1,449,1562011Expenses 2012: $1,644,1842012Revenue 2013: $1,639,980Expenses 2013: $1,633,024Net Income 2013: $6,9562013Revenue 2014: $1,831,933Expenses 2014: $1,982,118Net Income 2014: -$150,1852014Revenue 2015: $1,950,198Expenses 2015: $1,537,189Net Income 2015: $413,0092015Revenue 2016: $1,762,725Expenses 2016: $1,538,426Net Income 2016: $224,2992016Revenue 2017: $1,833,251Expenses 2017: $1,478,572Net Income 2017: $354,6792017Revenue 2018: $2,317,319Expenses 2018: $2,164,721Net Income 2018: $152,5982018Revenue 2019: $1,953,800Expenses 2019: $1,842,347Net Income 2019: $111,4532019Revenue 2020: $1,914,298Expenses 2020: $1,517,175Net Income 2020: $397,1232020Revenue 2021: $1,937,082Expenses 2021: $1,615,977Net Income 2021: $321,1052021Revenue 2022: $1,924,283Expenses 2022: $1,731,136Net Income 2022: $193,1472022Revenue 2023: $2,100,413Expenses 2023: $2,824,095Net Income 2023: -$723,6822023Revenue 2024: $2,150,004Expenses 2024: $2,275,182Net Income 2024: -$125,1782024

Highlighted filing

2024

Revenue$2,150,004
Expenses$2,275,182
Net Income-$125,178

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.41$0.13$0.28$2.15$2.28$0.13
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.49$0.08$0.40$2.10$2.82$0.72
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.15$0.01$1.14$1.92$1.73$0.19
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.95$0.00$0.94$1.94$1.62$0.32
2020Detailed filing. Detailed filing data is available for this year.$1.71$0.17$1.54$1.91$1.52$0.40
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.31$0.17$1.15$1.95$1.84$0.11
2018Summary only. Only limited summary data is available for this year.$1.40$0.36$1.03$2.32$2.16$0.15
2017Detailed filing. Detailed filing data is available for this year.$0.94$0.06$0.88$1.83$1.48$0.35
2016Detailed filing. Detailed filing data is available for this year.$0.61$0.09$0.53$1.76$1.54$0.22
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.38$0.08$0.30$1.95$1.54$0.41
2014Detailed filing. Detailed filing data is available for this year.$0.36$0.45$0.09$1.83$1.98$0.15
2013Detailed filing. Detailed filing data is available for this year.$0.40$0.23$0.16$1.64$1.63$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.39$0.23$0.16$1.64
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.43$0.13$0.30$1.45
2010Summary only. Only limited summary data is available for this year.$0.42$0.08$0.34$1.57$2.12$0.55
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 31, 2025
Return Version
2024v5.2
Gross Receipts
$2,152,583
Mission and Program Overview

Mission

Carrying out local firefighter activities

SEE PART III, LINE 1.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$424,692$314,784▼ $109,908
Cash and Non-Interest-Bearing Accounts$63,216$90,895▲ $27,679
Accounts Receivable-$37-
Total Assets$487,908$405,716▼ $82,192
Liabilities
Accounts Payable and Accrued Expenses$83,572$126,834▲ $43,262
Total Liabilities$83,572$126,834▲ $43,262
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$404,336$278,882▼ $125,454
Total Net Assets Fund Balance$404,336$278,882▼ $125,454
Total Liabilities and Net Assets / Fund Balance$487,908$405,716▼ $82,192
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
David Hoagland See Sch OPresident (see Sch. O)FT$52,281$52,281
Alethea V BrooksSergeant at Arms (see Sch. O)PT$37,343$37,343
Eugene F Russell-roachSecretrary (see Sch. O)PT$37,343$37,343
Joeseph ChisholmVice President (see Sch. O)PT$37,343$37,343
Joseph C PaparielloExec.vice President (see Sch. O)PT$37,343$37,343
Raymond C EdwardsVice President (see Sch. O)PT$37,343$37,343
Robert HeaneyTreasurer (see Sch. O)PT$37,343$37,343

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Bredhoff And KaiserLegal Services805 15TH STREET NW SUITE 1000, Washington, DC 20005$365,403
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,146,064
Investment Income
$2,305
Other Revenue
$1,635
Change in Net Assets
$-125,178
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,726,305
Salaries, Compensation, and Employee Benefits$530,877
Grants and Similar Amounts Paid$18,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other---$388,747
Insurance---$367,421
Current Officers, Directors, Trustees, and Key Employees---$276,339
Other Salaries and Wages---$146,984
Conferences and Meetings---$112,645
Travel---$83,599
Occupancy---$78,841
Other Employee Benefits---$69,155
Payroll Taxes---$38,399
Office Expenses---$30,472
Fees for Services Legal---$27,763
Fees for Services Accounting---$23,766
Grants to Domestic Orgs---$18,000
Advertising---$14,103
Information Technology---$12,474
All Other Expenses---$9,129
Other Expenses---$7,000
Total Functional Expenses$0$0$0$2,275,182
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
Yes
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The organization has three classes of membership: - honorary membership - life membership active retired membership - separated membership

Form 990, Part VI, Section A, Line 7A

All eligible members in good standing are entitled to one vote for any candidate for election to the executive board, board of directors, or alternate delegates to the iaff convention.

Form 990, Part VI, Section A, Line 7B

Governance decisions of the organization are reserved for members.

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

The executive members of the board review the form 990 before it is finalized and submitted to the irs.

Form 990, Part VI, Section B, Line 12

All board members are required to disclose actual and potential conflicts of interest annually.

Form 990, Part VI, Section C, Line 19

The association makes it governing documents and other financial information available to the public upon request. The organization does not have a conflict of interest policy yet.

FORM 990, PART VII, COMPENSATION:

The listed employees were not compensated in their capacities as board members. Their compensation was earned for project services provided.

Filing and Contact Details

Filer

Filer Name
International Association of Firefighter
EIN
52-0886831
Phone
2026358500
Address
3002 12TH ST NE, WASHINGTON, DC 20017

Signing Officer

Name
Robert Heaney
Title
President
Phone
2026358500
Signed
2025-10-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Christopher Finelli
Formed
1913
Legal Domicile
Dc
Voting Board Members
53
Independent Board Members
46
Employees
20
Volunteers
15

Preparer

Firm
Gelman Rosenberg & Freedman
Address
4550 MONTGOMERY AVE SUITE 800N, BETHESDA, MD 20814-2930
Preparer
Richard J Locastro CPA
Phone
3019519090
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Contract/arbitration 33,165. Discipline 268,209. Greivance 62,094. Other professional fees 25,279.

Raw XML AppendixShowing 400 of 683 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ActivityOrMissionDesc0SEE PART III, LINE 1.
IRS990/AdvertisingGrp/TotalAmt014103
IRS990/AllOtherExpensesGrp/TotalAmt09129
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0CHRIS FINELLI
IRS990/BooksInCareOfDetail/PhoneNum02026358500
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IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0BREDHOFF AND KAISER
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IRS990/Desc0LOCAL 36 HAS APPROXIMATELY 1700 MEMBERS THAT INCLUDE BOTH ACTIVE AND RETIRED MEMBERS OF THE FIRE AND EMERGENCY MEDICAL SERVICES DEPARTMENT OF THE DISTRICT OF COLUMBIA. THE PURPOSE IS TO PROMOTE A PLACE OF MEETING FOR ITS MEMBERS AND THE CONDUCT OF ITS BUSINESS, TO UNITE THE UNIFORMED MEMBERS, TO MAINTAIN PROPER REMUNERATION FOR DUTIES PERFORMED, TO FOSTER A HIGHER DEGREE OF SKILL AND EFFICIENCY IN THE PERFORMANCE OF DEPARTMENTAL DUTIES, TO IMPROVE WORKING CONDITIONS, TO PROMOTE AND IMPROVE SAFETY FOR ITS MEMBERS, TO RETAIN BENEFITS ALREADY OBTAINED, TO PROTECT THE JOINT AND INDIVIDUAL RIGHTS OF THE MEMBERS IN THE PROSECUTION OF THEIR VIOLATIONS, TO ENFORCE GOOD FAITH AND FAIR DEALING BY AND BETWEEN ITS MEMBERS, TO ELEVATE AND IMPROVE THE MORAL, INTELLECTUAL, SOCIAL AND ECONOMIC CONDITIONS OF ITS MEMBERS, AND, TO PROMOTE AND STIMULATE A TRUE FRATERNAL FEELING AMONG THE MEMBERSHIP AS A WHOLE.
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IRS990/Form990PartVIISectionAGrp/PersonNm0DAVID HOAGLAND SEE SCH O
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IRS990/Form990PartVIISectionAGrp/PersonNm2RAYMOND C EDWARDS
IRS990/Form990PartVIISectionAGrp/PersonNm3JOESEPH CHISHOLM
IRS990/Form990PartVIISectionAGrp/PersonNm4ROBERT HEANEY
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IRS990/Form990PartVIISectionAGrp/PersonNm6ALETHEA V BROOKS
IRS990/Form990PartVIISectionAGrp/PersonNm7RAYMOND BROWN
IRS990/Form990PartVIISectionAGrp/PersonNm8ROBERT MYERS
IRS990/Form990PartVIISectionAGrp/PersonNm9CODY GROSCH
IRS990/Form990PartVIISectionAGrp/PersonNm10RASHEED JONES
IRS990/Form990PartVIISectionAGrp/PersonNm11LEVI VERNER
IRS990/Form990PartVIISectionAGrp/PersonNm12DAVON MCCRAE
IRS990/Form990PartVIISectionAGrp/PersonNm13WILLIAM STEELE
IRS990/Form990PartVIISectionAGrp/PersonNm14DARRICK HOLLAND
IRS990/Form990PartVIISectionAGrp/PersonNm15CHAS SANNICOLAS
IRS990/Form990PartVIISectionAGrp/PersonNm16SUZIE SOLBERG
IRS990/Form990PartVIISectionAGrp/PersonNm17STEVEN PRATHER
IRS990/Form990PartVIISectionAGrp/PersonNm18ANTWON ROBINSON
IRS990/Form990PartVIISectionAGrp/PersonNm19CRAIG MEINHARDT
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IRS990/Form990PartVIISectionAGrp/PersonNm22THOMAS DAILEY
IRS990/Form990PartVIISectionAGrp/PersonNm23UGENIA BAGLEY
IRS990/Form990PartVIISectionAGrp/PersonNm24ANDREW SAMSON
IRS990/Form990PartVIISectionAGrp/PersonNm25NICHOLAS MYATT
IRS990/Form990PartVIISectionAGrp/PersonNm26CHARLES SVILAND
IRS990/Form990PartVIISectionAGrp/PersonNm27ROBERT FOLEY
IRS990/Form990PartVIISectionAGrp/PersonNm28SEAN WILSON
IRS990/Form990PartVIISectionAGrp/PersonNm29NORMAN BROOKS
IRS990/Form990PartVIISectionAGrp/PersonNm30BRIAN LADD
IRS990/Form990PartVIISectionAGrp/PersonNm31KEVIN DENNIS
IRS990/Form990PartVIISectionAGrp/PersonNm32SPIRO DIMAKAS
IRS990/Form990PartVIISectionAGrp/PersonNm33WILLIAM KYRSSING
IRS990/Form990PartVIISectionAGrp/PersonNm34JESSE DUBON
IRS990/Form990PartVIISectionAGrp/PersonNm35BRIAN WOODBURN
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IRS990/Form990PartVIISectionAGrp/PersonNm37KYLE KENDRICK
IRS990/Form990PartVIISectionAGrp/PersonNm38SAMUEL BROGI
IRS990/Form990PartVIISectionAGrp/PersonNm39JIM BASHER
IRS990/Form990PartVIISectionAGrp/PersonNm40FRED GORDON
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IRS990/Form990PartVIISectionAGrp/PersonNm42JAMES CANDLEANA
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IRS990/Form990PartVIISectionAGrp/PersonNm50BOWI KUHN
IRS990/Form990PartVIISectionAGrp/PersonNm51BRIAN GRAY
IRS990/Form990PartVIISectionAGrp/PersonNm52RIAN WELCH
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt520
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT (SEE SCH. O)
IRS990/Form990PartVIISectionAGrp/TitleTxt1EXEC.VICE PRESIDENT (SEE SCH. O)

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