Civic Intelligence

Intl Assoc of Firefighters 317

EIN 55-6028772 • 501(c)5 • Charleston, WV

Charleston, WV
Siviq Scores

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

Liabilities / Assets

88th percentile

0.08x

Higher debt load relative to assets than 88% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

68th percentile

0.01x

Higher debt load relative to revenue than 68% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2024

Net Margin

48th percentile

3.1%

Higher net margin than 48% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2024

Top Officer Pay

74th percentile

$7,740

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 3.2% of source-year revenue.

501(c)5 • <$500k nonprofits • Source year 2024

Asset Growth

6th percentile

-91%

Faster asset growth than 6% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

60th percentile

5.0%

Faster revenue growth than 60% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets88th percentile

Assets

Down

$21,935

Down $188,084 (-90%) from 2021

Liabilities

Up

$1,718

Up $1,718 from 2021

Net Assets

Down

$20,217

Down $189,802 (-90%) from 2021

Operations
Liabilities / Revenue68th percentileNet Margin48th percentile

Revenue

Up

$240,532

Up $11,239 (+4.9%) from 2021

Expenses

Up

$233,076

Up $3,138 (+1.4%) from 2021

Net Income

Up

$7,456

Up $8,101 (+1256%) from 2021

Trend Graphs

Balance Sheet Trend

Asset Growth6th percentile

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

$3.0M$2.0M$1.0M$0Assets 2010: $247,813Liabilities 2010: $0Net Assets 2010: $247,8132010Assets 2011: $240,095Liabilities 2011: $0Net Assets 2011: $240,0952011Assets 2012: $2,425,134Liabilities 2012: $0Net Assets 2012: $2,425,1342012Assets 2013: $248,399Liabilities 2013: $0Net Assets 2013: $248,3992013Assets 2014: $234,623Liabilities 2014: $0Net Assets 2014: $234,6232014Assets 2015: $230,756Liabilities 2015: $0Net Assets 2015: $230,7562015Assets 2016: $222,249Liabilities 2016: $0Net Assets 2016: $222,2492016Assets 2017: $238,256Liabilities 2017: $0Net Assets 2017: $238,2562017Assets 2018: $218,388Liabilities 2018: $0Net Assets 2018: $218,3882018Assets 2019: $200,514Liabilities 2019: $0Net Assets 2019: $200,5142019Assets 2020: $210,665Liabilities 2020: $0Net Assets 2020: $210,6652020Assets 2021: $210,019Liabilities 2021: $0Net Assets 2021: $210,0192021Assets 2024: $21,935Liabilities 2024: $1,718Net Assets 2024: $20,2172024

Highlighted filing

2024

Assets$21,935
Liabilities$1,718
Net Assets$20,217
Open 2024 Filing

Operations Trend

Revenue Growth60th percentile

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

$300K$200K$100K$0-$100KRevenue 2010: $238,331Expenses 2010: $242,474Net Income 2010: -$4,1432010Revenue 2011: $239,933Expenses 2011: $247,651Net Income 2011: -$7,7182011Revenue 2012: $240,756Expenses 2012: $238,717Net Income 2012: $2,0392012Revenue 2013: $238,894Expenses 2013: $232,629Net Income 2013: $6,2652013Revenue 2014: $231,946Expenses 2014: $245,722Net Income 2014: -$13,7762014Revenue 2015: $237,633Expenses 2015: $241,500Net Income 2015: -$3,8672015Revenue 2016: $226,024Expenses 2016: $234,531Net Income 2016: -$8,5072016Revenue 2017: $249,033Expenses 2017: $233,026Net Income 2017: $16,0072017Revenue 2018: $244,660Expenses 2018: $264,528Net Income 2018: -$19,8682018Revenue 2019: $222,634Expenses 2019: $240,508Net Income 2019: -$17,8742019Revenue 2020: $250,118Expenses 2020: $239,967Net Income 2020: $10,1512020Revenue 2021: $229,293Expenses 2021: $229,938Net Income 2021: -$6452021Revenue 2024: $240,532Expenses 2024: $233,076Net Income 2024: $7,4562024

Highlighted filing

2024

Revenue$240,532
Expenses$233,076
Net Income$7,456
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$21,935
Liabilities
$1,718
Net assets
$20,217
Revenue
$240,532
Expenses
$233,076
Net income
$7,456
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.02$0.00$0.02$0.24$0.23$0.01
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.21$0.00$0.21$0.23$0.23$0.00
2020Summary only. Only limited summary data is available for this year.$0.21$0.00$0.21$0.25$0.24$0.01
2019Summary only. Only limited summary data is available for this year.$0.20$0.00$0.20$0.22$0.24$0.02
2018Summary only. Only limited summary data is available for this year.$0.22$0.00$0.22$0.24$0.26$0.02
2017Summary only. Only limited summary data is available for this year.$0.24$0.00$0.24$0.25$0.23$0.02
2016Summary only. Only limited summary data is available for this year.$0.22$0.00$0.22$0.23$0.23$0.01
2015Summary only. Only limited summary data is available for this year.$0.23$0.00$0.23$0.24$0.24$0.00
2014Summary only. Only limited summary data is available for this year.$0.23$0.00$0.23$0.23$0.25$0.01
2013Summary only. Only limited summary data is available for this year.$0.25$0.00$0.25$0.24$0.23$0.01
2012Summary only. Only limited summary data is available for this year.$2.43$0.00$2.43$0.24$0.24$0.00
2011Summary only. Only limited summary data is available for this year.$0.24$0.00$0.24$0.24$0.25$0.01
2010Summary only. Only limited summary data is available for this year.$0.25$0.00$0.25$0.24$0.24$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 29, 2025
Return Version
2024v5.2
Gross Receipts
$264,514
Mission and Program Overview

Mission

The betterment of working conditions for its membership. To provide health insurance and death benefit opportunities to its active (128) and retired (208) members. Also, to foster goodwill within the community.

The betterment of working conditions for its membership. To provide health insurance and death benefit opportunities to its active (150) and retired (211) members. Also, to foster goodwill within the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$72,059$21,935▼ $50,124
Total Assets$72,059$21,935▼ $50,124
Liabilities
Accounts Payable and Accrued Expenses$1,653$1,718▲ $65
Total Liabilities$1,653$1,718▲ $65
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$70,406$20,217▼ $50,189
Total Net Assets Fund Balance$70,406$20,217▼ $50,189
Total Liabilities and Net Assets / Fund Balance$72,059$21,935▼ $50,124

Asset Categories

AssetBook ValueDepreciationBasis
Buildings-$159,714-
Compensation and Service Providers
Top Officer Pay74th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Austin SmithPresidentPT$7,740$7,740
Isaac BrunettiSecretary-TreasurerPT$7,740$7,740

Board Members and Trustees

NameTitle
Jacob ClendeninVice President
Bart LillyTrustee
Jonathan Smoot IITrustee
Taryn CochranTrustee
Paul FramptonSgt at Arms
Revenue and Support

Revenue Composition

Contributions and Grants
$251,224
Program Service Revenue
$13,259
Investment Income
$0
Other Revenue
$-23,951
Change in Net Assets
$7,456
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$146,695
Salaries, Compensation, and Employee Benefits$17,166
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Insurance$121,028--$121,028
Benefits to Members$69,215--$69,215
Current Officers, Directors, Trustees, and Key Employees$15,480--$15,480
Occupancy$9,656--$9,656
Office Expenses$3,964--$3,964
Fees for Services Other$3,865--$3,865
Travel$2,983--$2,983
Information Technology$2,519--$2,519
Payroll Taxes$1,686--$1,686
Fees for Services Accounting$1,275--$1,275
Other Expenses$405--$405
Total Functional Expenses$233,076$0$0$233,076
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990 governing body review Part VI line 11

“The form is prepared and typically the work is performed by a Certified Public Accountant(CPA). The CPA prepares the form and delivers to the Secretary-Treasurer. The Secretary-Treasurer signs the prepared form and submits to the Internal Revenue Service within a timely manner. At the next meeing of its board members, the Secretary-Treasurer presents the form 990 to the governing board. In addition, the Secretary-Treasurer announces the availability of the form 990 to its members for inspection at the following meeting.”

Governing documents etc available to public Part VI line 19

“The governing documents are made available to the public upon request, and they are available on file at the West Virginia Secretary of States Office. At the time of this filing, the organization does not have a formal conflict of interest policy. The organizations financial statements are within the form 990, which are available to the public upon request, and they are available on file at the West Virginia Secretary of States Office.”

Filing and Contact Details

Filer

Filer Name
Intl Assoc of Firefighters 317
EIN
55-6028772
In Care Of
% Isaac Brunetti
Address
PO Box 6052, Charleston, WV 25362

Signing Officer

Name
Isaac Brunetti
Title
Secretary-Treasurer
Signed
2025-09-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Austin Smith
Formed
1931
Legal Domicile
Wv
Voting Board Members
361
Independent Board Members
361
Employees
2

Preparer

Firm
Ovie D Gibson CPA AC
Address
207 Tennessee Avenue, Charleston, WV 25302
Preparer
Ovie D Gibson CPA
Phone
3043436264
Raw XML Appendix308 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/Form990PartVIISectionAGrp/OfficerInd0X
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IRS990/Form990PartVIISectionAGrp/OfficerInd2X
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/PersonNm0Austin Smith
IRS990/Form990PartVIISectionAGrp/PersonNm1Isaac Brunetti
IRS990/Form990PartVIISectionAGrp/PersonNm2Jonathan Smoot II
IRS990/Form990PartVIISectionAGrp/PersonNm3Bart Lilly
IRS990/Form990PartVIISectionAGrp/PersonNm4Taryn Cochran
IRS990/Form990PartVIISectionAGrp/PersonNm5Paul Frampton
IRS990/Form990PartVIISectionAGrp/PersonNm6Jacob Clendenin
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Secretary-Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt2Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt3Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt4Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt5Sgt at Arms
IRS990/Form990PartVIISectionAGrp/TitleTxt6Vice President
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The form is prepared and typically the work is performed by a Certified Public Accountant(CPA). The CPA prepares the form and delivers to the Secretary-Treasurer. The Secretary-Treasurer signs the prepared form and submits to the Internal Revenue Service within a timely manner. At the next meeing of its board members, the Secretary-Treasurer presents the form 990 to the governing board. In addition, the Secretary-Treasurer announces the availability of the form 990 to its members for inspection at the following meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The governing documents are made available to the public upon request, and they are available on file at the West Virginia Secretary of States Office. At the time of this filing, the organization does not have a formal conflict of interest policy. The organizations financial statements are within the form 990, which are available to the public upon request, and they are available on file at the West Virginia Secretary of States Office.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Governing documents etc available to public Part VI line 19
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0ISAAC BRUNETTI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Secretary-Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Intl Assoc of Firefighters 317
ReturnHeader/Filer/BusinessNameControlTxt0INTL
ReturnHeader/Filer/EIN0556028772
ReturnHeader/Filer/InCareOfNm0% Isaac Brunetti
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 6052
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0550697521
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Ovie D Gibson CPA AC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0207 Tennessee Avenue
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Charleston
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WV
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ReturnHeader/PreparerPersonGrp/PhoneNum03043436264
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0OVIE D GIBSON CPA
ReturnHeader/ReturnTs02025-10-20T17:35:33-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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