Civic Intelligence

International Association of Fire

EIN 53-0088290 • 501(c)5 • Washington, DC

View Organization Page

Profile

To organize all fire fighters and emergency medical or rescue workers to: secure just compensation; promote a safe, healthy and harmonious work environment; promote research and training; encourage the formation of unions; cultivate friendship and fellowship among its members.

1750 New York Ave NW 300Washington, DC 20006-5395

www.iaff.org

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.08x

Higher debt load relative to assets than 62% of similar nonprofits.

501(c)5 • $50M-$100M nonprofits • Source year 2024

Liabilities / Revenue

43rd percentile

0.05x

Higher debt load relative to revenue than 43% of similar nonprofits.

501(c)5 • $50M-$100M nonprofits • Source year 2024

Net Margin

40th percentile

8.6%

Higher net margin than 40% of similar nonprofits.

501(c)5 • $50M-$100M nonprofits • Source year 2024

Top Officer Pay

98th percentile

$1,036,533

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 1.2% of source-year revenue.

501(c)5 • $50M-$100M nonprofits • Source year 2024

Asset Growth

79th percentile

16%

Faster asset growth than 79% of similar nonprofits.

501(c)5 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Revenue Growth

18th percentile

0.5%

Faster revenue growth than 18% of similar nonprofits.

501(c)5 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets62nd percentile

Assets

Up

$55,383,266

Up $7,593,338 (+16%) from 2023

Liabilities

Up

$4,504,470

Up $775,859 (+21%) from 2023

Net Assets

Up

$50,878,796

Up $6,817,479 (+15%) from 2023

Operations
Liabilities / Revenue43rd percentileNet Margin40th percentile

Revenue

Up

$84,066,994

Up $458,195 (+0.5%) from 2023

Expenses

Down

$76,832,151

Down $126,089 (-0.2%) from 2023

Net Income

Up

$7,234,843

Up $584,284 (+8.8%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth79th percentile

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

$100M$50M$0-$50MAssets 2010: $35,285,444Liabilities 2010: $32,005,686Net Assets 2010: $3,279,7582010Assets 2011: $36,833,084Liabilities 2011: $35,355,638Net Assets 2011: $1,477,4462011Assets 2012: $37,654,634Liabilities 2012: $43,247,581Net Assets 2012: -$5,592,9472012Assets 2013: $39,865,686Liabilities 2013: $41,016,678Net Assets 2013: -$1,150,9922013Assets 2014: $39,147,261Liabilities 2014: $45,482,110Net Assets 2014: -$6,334,8492014Assets 2015: $39,512,581Liabilities 2015: $62,100,358Net Assets 2015: -$22,587,7772015Assets 2016: $40,012,180Liabilities 2016: $83,748,927Net Assets 2016: -$43,736,7472016Assets 2017: $40,659,763Liabilities 2017: $18,825,341Net Assets 2017: $21,834,4222017Assets 2018: $37,797,840Liabilities 2018: $20,750,911Net Assets 2018: $17,046,9292018Assets 2019: $35,925,873Liabilities 2019: $20,378,220Net Assets 2019: $15,547,6532019Assets 2020: $42,286,529Liabilities 2020: $25,314,887Net Assets 2020: $16,971,6422020Assets 2021: $44,201,051Liabilities 2021: $17,089,619Net Assets 2021: $27,111,4322021Assets 2022: $42,866,706Liabilities 2022: $5,929,485Net Assets 2022: $36,937,2212022Assets 2023: $47,789,928Liabilities 2023: $3,728,611Net Assets 2023: $44,061,3172023Assets 2024: $55,383,266Liabilities 2024: $4,504,470Net Assets 2024: $50,878,7962024

Highlighted filing

2024

Assets$55,383,266
Liabilities$4,504,470
Net Assets$50,878,796
Open 2024 Filing

Operations Trend

Revenue Growth18th percentile

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

$100M$50M$0-$50MExpenses 2010: $51,052,7042010Expenses 2011: $47,175,7892011Expenses 2012: $53,586,6582012Expenses 2013: $50,638,6502013Revenue 2014: $51,893,803Expenses 2014: $54,442,296Net Income 2014: -$2,548,4932014Revenue 2015: $55,454,354Expenses 2015: $54,904,897Net Income 2015: $549,4572015Revenue 2016: $56,323,782Expenses 2016: $58,326,102Net Income 2016: -$2,002,3202016Revenue 2017: $60,604,973Expenses 2017: $58,952,135Net Income 2017: $1,652,8382017Revenue 2018: $64,499,998Expenses 2018: $67,573,234Net Income 2018: -$3,073,2362018Revenue 2019: $66,175,325Expenses 2019: $67,078,136Net Income 2019: -$902,8112019Revenue 2020: $65,426,870Expenses 2020: $62,955,284Net Income 2020: $2,471,5862020Revenue 2021: $64,208,958Expenses 2021: $59,037,699Net Income 2021: $5,171,2592021Revenue 2022: $68,357,124Expenses 2022: $65,098,369Net Income 2022: $3,258,7552022Revenue 2023: $83,608,799Expenses 2023: $76,958,240Net Income 2023: $6,650,5592023Revenue 2024: $84,066,994Expenses 2024: $76,832,151Net Income 2024: $7,234,8432024

Highlighted filing

2024

Revenue$84,066,994
Expenses$76,832,151
Net Income$7,234,843
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$55,383,266
Liabilities
$4,504,470
Net assets
$50,878,796
Revenue
$84,066,994
Expenses
$76,832,151
Net income
$7,234,843
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$55.4$4.50$50.9$84.1$76.8$7.23
2023Detailed filing. Detailed filing data is available for this year.$47.8$3.73$44.1$83.6$77.0$6.65
2022Detailed filing. Detailed filing data is available for this year.$42.9$5.93$36.9$68.4$65.1$3.26
2021Detailed filing. Detailed filing data is available for this year.$44.2$17.1$27.1$64.2$59.0$5.17
2020Detailed filing. Detailed filing data is available for this year.$42.3$25.3$17.0$65.4$63.0$2.47
2019Detailed filing. Detailed filing data is available for this year.$35.9$20.4$15.5$66.2$67.1$0.90
2018Detailed filing. Detailed filing data is available for this year.$37.8$20.8$17.0$64.5$67.6$3.07
2017Detailed filing. Detailed filing data is available for this year.$40.7$18.8$21.8$60.6$59.0$1.65
2016Detailed filing. Detailed filing data is available for this year.$40.0$83.7$43.7$56.3$58.3$2.00
2015Detailed filing. Detailed filing data is available for this year.$39.5$62.1$22.6$55.5$54.9$0.55
2014Detailed filing. Detailed filing data is available for this year.$39.1$45.5$6.33$51.9$54.4$2.55
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$39.9$41.0$1.15$50.6
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$37.7$43.2$5.59$53.6
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$36.8$35.4$1.48$47.2
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$35.3$32.0$3.28$51.1
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Aug 14, 2025
Return Version
2023v6.0
Gross Receipts
$96,530,562
Mission and Program Overview

Mission

To organize all fire fighters and emergency medical or rescue workers to: secure just compensation; promote a safe, healthy and harmonious work environment; promote research and training; encourage the formation of unions; cultivate friendship and fellowship among its members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$23,679,265$23,825,565▲ $146,300
Investments Other Securities$14,974,536$20,665,671▲ $5,691,135
Investments in Publicly Traded Securities$4,229,559$5,926,378▲ $1,696,819
Land, Buildings, and Equipment, Net$824,633$714,594▼ $110,039
Accounts Receivable$465,921$616,784▲ $150,863
Other Notes and Loans Receivable, Net$287,321$267,934▼ $19,387
Inventories for Sale or Use$34,015$29,352▼ $4,663
Total Assets$47,789,928$55,383,266▲ $7,593,338
Other Assets Total$3,294,678$3,336,988▲ $42,310
Liabilities
Other Liabilities$4,371,021$4,573,438▲ $202,417
Accounts Payable and Accrued Expenses$-642,410$-68,968▲ $573,442
Total Liabilities$3,728,611$4,504,470▲ $775,859
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$35,971,281$43,124,506▲ $7,153,225
Net Assets With Donor Restrictions$8,090,036$7,754,290▼ $335,746
Total Net Assets Fund Balance$44,061,317$50,878,796▲ $6,817,479
Total Liabilities and Net Assets / Fund Balance$47,789,928$55,383,266▲ $7,593,338

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$550,287$1,719,180$2,269,467
Equipment$130,251$964,280$1,094,531
Other Land Buildings$34,056$738,907$772,963
Other Assets Org$3,336,988--
Other Securities$17,251,208--
Compensation and Service Providers
Top Officer Pay98th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Edward a KellyGeneral PresidentFT$367,255$669,278$1,036,533
Maureen GreenAgst of General AdministrationFT$210,778$482,778$693,556
Teresa Maria AlvaExec Assist to GstFT$201,423$467,115$668,538
James BrinkleyChief of OperationsFT$267,953$326,860$594,813
Ricky WalshVice President - 7th DistrictFT$144,199$427,077$571,276
Frank V LimaGeneral Secretary-treasureFT$330,530$238,915$569,445
Patrick MorrisonChief of Field ServicesFT$267,953$286,363$554,316
Danny WhuCheif Medical OfficerFT$399,878$153,791$553,669
Ryan WeberAgst/comptrollerFT$217,101$285,210$502,311
Thomas BreyerAgp of Technical AssistancFT$210,778$278,623$489,401
Thomas HillDirector of Grants AdminisFT$171,176$249,427$420,603
Nicole TaylorDirector of Labor Issues & Collective Bargaining DFT$162,355$251,258$413,613
Nicole TaylorDirector of Labor Issues & Collectiv-$163,378$250,235$413,613
Wayne MurphyChief Administrative OfficFT$255,048$130,060$385,108
Corrine GriffinExec Assist to GpFT$195,557$164,176$359,733
Mark S WoolbrightVice President - 2nd DistrictFT$144,199$185,213$329,412
Matthew SzlapakDirector of Human ResourceFT$166,190$160,900$327,090
Joshua SmithAgp of Grants AdministrationFT$206,645$114,941$321,586
Kathryn FisherDirector of AccountingFT$163,366$151,864$315,230
Robert McclintockDirector of Fire & Ems OpeFT$162,931$151,332$314,263
Phillip CordovaAssistant to General PresiFT$206,645$105,518$312,163
Ryan HeffernanAgp of CoummunicationsFT$206,645$99,945$306,590
James SlevinVice President - 1st DistrictFT$144,199$147,100$291,299
Andrew K PantelisVice President - 4th DistrictFT$144,199$145,872$290,071
James B JohnsonVice President - 16th DistrictFT$144,199$139,593$283,792
Jay ColbertVice President - 3rd DistrictFT$144,199$134,289$278,488
Frank RamagnanoAgst of OperationsFT$206,645$70,587$277,232
Mark SandersVice President - 8th DistrictFT$144,199$132,427$276,626
Walter J DixVice President - 12th DistrictFT$144,199$126,109$270,308
Sandy McgheeVice President - 11th DistrictFT$144,199$100,264$244,463
Danny ToddVice President - 14th DistrictFT$144,199$98,848$243,047
Stephen GilmanVice President - 10th DistrictFT$144,199$97,546$241,745
Erin LynchAgp of EventsFT$206,645$28,892$235,537
Michael FrainierVice President - 9th DistrictFT$144,199$88,527$232,726
Thomas ThornbergVice President - 5th DistrictFT$144,199$70,152$214,351
Fred LeblancVice President - 13th DistrictFT$144,199$27,904$172,103
Michael CarterVice President - 6th DistrictFT$144,199$27,404$171,603
David BurryVice President - 15th DistrictFT$144,199$16,543$160,742
Alex ForrestTrustee - Region 1 Canadian-$66,432-$66,432
Anthony MejiaTrustee - Region 3 Western-$60,807-$60,807
Mark OuelletteTrustee - Region 2 Eastern-$60,701-$60,701

Highest Paid Contractors

ContractorServicesLocationCompensation
Mooney Green Saindon MurphyLegal Counsel1920 L ST NW SUITE 400, Washington, DC 20036, Ca$2,801,805
Uniontrack INCTechnology/software Consultant3 RESEARCH PL, Rockville, MD 20850$1,440,000
Mcgillivary Steele Elkin LLPLegal Counsel1101 VERMONT AVE NW 1000, Washington, DC 20005$530,211
Massachusetts Convention Center AuthoritEvent Services415 SUMMER ST, Boston, MA 02210$468,704
Mcmanus & HublerLegal Counsel-$326,112
Revenue and Support

Revenue Composition

Contributions and Grants
$7,259,718
Program Service Revenue
$75,480,063
Investment Income
$903,819
Other Revenue
$423,394
All Other Contributions
$441,161
Change in Net Assets
$7,234,843
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$41,856,498
Salaries, Compensation, and Employee Benefits$34,776,693
Grants and Similar Amounts Paid$198,960
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$13,513,100
Current Officers, Directors, Trustees, and Key Employees---$12,320,523
Fees for Services Other---$10,372,434
Conferences and Meetings---$7,542,605
Other Employee Benefits---$6,224,469
Payments to Affiliates---$4,046,581
Fees for Services Legal---$3,616,066
Travel---$3,066,290
Information Technology---$2,618,380
Occupancy---$2,594,015
Office Expenses---$2,044,063
Payroll Taxes---$1,574,227
Pension Plan Contributions---$1,144,374
Advertising---$508,927
Insurance---$429,294
All Other Expenses---$422,696
Depreciation Depletion---$331,691
Other Expenses---$284,180
Fees for Services Accounting---$232,063
Grants to Domestic Orgs---$110,756
Grants to Domestic Individuals---$88,204
Interest---$5,528
Total Functional Expenses$0$0$0$76,832,151
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Good Jobs First-501(c)(3)General Donation$50,000
Heart 911 Inc-501(c)(3)General Donation$16,000
Irish Cultural Centre-501(c)(3)General Donation$7,500
United Farm Workers-501(c)(5)General Donation$6,500

International Summary

Offices
2
Employees
0
Spending
$6,041,099

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

International Activities

RegionActivityServicesOfficesEmployeesSpending
North America - Canada and Mexico, But Not the United StatesProgram Services and OperationsService and Assistance to Canadian Fire Fighters1-$5,931,501
North America - Canada and Mexico, But Not the United StatesInvestments - Loans to AffiliatesN/a1-$109,598
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
Yes
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Political Expenditures$2,486,438
Total Exempt Function Spending$2,486,438

Section 527 Organizations

OrganizationLocationAmount
92-0010498Anchorage, AK$100,000
83-1355976Hillsborough, NC$100,000
95-2535393Sacramento, CA$75,000
52-1832634Emmitsburg, MD$50,000
59-1828852Washington, DC$50,000
87-3024497Beverly, MA$50,000
53-0196642Washington, DC$50,000
83-2305575Jefferson City, MO$50,000
27-2097675Calabasas, CA$28,000
95-3455185Los Angeles, CA$25,000
11-2899820Franklin Square, NY$25,000
52-1613732Washington, DC$20,000
52-1338892Washington, DC$15,000
82-1882610Springfield, MO$15,000
99-0890566Pickerington, OH$8,000
92-2973997Conifer, CO$5,000
04-2203344Boston, MA$5,000
93-3405313Portage, WI$5,000
73-1706257New York, NY$5,000
99-3080798Fernley, NV$5,000
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Principal Officers Supplemental Plan$3,336,988
Deferred Compensation$1,236,450
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
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 association is organized as a not-for-profit corporation with members.”

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

“Officers of the board are elected by member delegates at designated election timeframes. Each local union member is allocated a certain number of delegates based on volume of membership. Each member must be in good standing to be eligible for delegate designation”

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

“Member delegates are afforded the capability in accordance with the iaff constitution and by-laws to vote on particular issues as they are presented.”

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

“Prior to filing the return, the form 990 is reviewed by the comptroller. Upon the comptroller's review, an electronic copy is distributed to the board through a secured website before filing.”

Form 990, Part VI, Section B, Line 12C

“The organization maintains open communications between directors and employees; furthermore, officers, directors, and key employees are made aware of new business relationships as they are contracted. When potential conflicts are discovered, top management assesses the situation. If a conflict exists, the conflicted party is prohibited from participating in the governing body's deliberation and decisions on the transaction.”

Form 990, Part VI, Section B, Line 15

“The organization's finance committee annually reviews compensation for top management officials, utilizing comparable industry and organizational data. The deliberations and decision are documented in the committee's meeting minutes.”

Form 990, Part VI, Section C, Line 19

“The organization distributes copies of governing documents, conflicts of interest policy, and financial statements upon request.”

Filing and Contact Details

Filer

Filer Name
International Association of Fire
EIN
53-0088290
Phone
2027378484
Address
1750 NEW YORK AVE NW 300, WASHINGTON, DC 20006-5395

Signing Officer

Name
Frank Lima
Title
General Secretary-treasurer
Phone
2027378484
Signed
2025-08-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Edward Kelly
Formed
1918
Legal Domicile
Dc
Voting Board Members
21
Independent Board Members
0
Employees
171
Volunteers
0

Preparer

Firm
Calibre CPA Group Pllc
Address
7501 WISCONSIN AVENUE SUITE 1200, WEST, BETHESDA, MD 20814
Preparer
Erin Cranmer
Phone
2023319880
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“CONSULTANTS 10,372,434.”

FORM 990, PART XI, LINE 9:

“Foreign currency translation -808,847.”

Form 990, Part XII, Line 2C

“No change in oversight process was noted during the year. The iaff board of trustees is responsible for the selection of the independent auditors and oversight of the independent consolidated audit.”

Form 990, Schedule O Disclosure

“The return contains estimates that will be evaluated when actual information is received. An amended return will be filed if actual information differs significantly from the estimated amounts.”

Financial Statement Notes

PART X, LINE 2:

“The international association of fire fighters is exempt from federal income taxes under section 501(c)(5) of the internal revenue code. However, the association is subject to tax on net income generated by activities considered to be unrelated business income. As of september 30, 2024, the association has no accrued tax liability. Management has evaluated the association's tax positions and concluded that there are no uncertain tax positions that were taken.”

Raw XML AppendixShowing 400 of 1,618 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.

Path#Value
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IRS990/AccountsReceivableGrp/EOYAmt0616784
IRS990/ActivitiesConductedPrtshpInd00
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IRS990/Desc0LABOR AND COLLECTIVE BARGAINING ASSISTANCE - IAFF PROVIDES LABOR RELATION ASSISTANCE RELATED TO COLLECTIVE BARGAINING INCLUDING FINANCIAL ANALYSIS, WAGE COMPARABLES, COLLECTIVE BARGAINING AGREEMENT ANALYSIS, AND TECHNICAL ASSISTANCE FOR NEGOTIATION AND ARBITRATION. ADDITIONALLY, IAFF STAFF IS TRAINED TO ANSWER QUESTIONS REGARDING THE FAIR LABOR STANDARDS ACT, EMPLOYEE HEALTH AND PENSION BENEFITS, AND CONDUCT ANALYSIS OF COLLECTIVE BARGAINING AGREEMENTS.
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IRS990/Form990PartVIISectionAGrp/TitleTxt0GENERAL PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1GENERAL SECRETARY-TREASURE
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDENT - 1ST DISTRICT
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE PRESIDENT - 2ND DISTRICT
IRS990/Form990PartVIISectionAGrp/TitleTxt4VICE PRESIDENT - 3RD DISTRICT
IRS990/Form990PartVIISectionAGrp/TitleTxt5VICE PRESIDENT - 4TH DISTRICT
IRS990/Form990PartVIISectionAGrp/TitleTxt6VICE PRESIDENT - 5TH DISTRICT
IRS990/Form990PartVIISectionAGrp/TitleTxt7VICE PRESIDENT - 6TH DISTRICT
IRS990/Form990PartVIISectionAGrp/TitleTxt8VICE PRESIDENT - 7TH DISTRICT

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