Civic Intelligence

International Association of Fire Fighters

EIN 73-0991661 • 501(c)5 • Ponca City, OK

Profile

Labor Organization.

PO Box 2171Ponca City, OK 74602-2171

client.prod.iaff.org

Siviq Scores

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

Liabilities / Assets

64th percentile

0.00x

Higher debt load relative to assets than 64% of similar nonprofits.

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

Liabilities / Revenue

64th percentile

0.00x

Higher debt load relative to revenue than 64% of similar nonprofits.

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

Net Margin

32nd percentile

-4.6%

Higher net margin than 32% of similar nonprofits.

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

Top Officer Pay

48th percentile

$0

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

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

Asset Growth

32nd percentile

-5.2%

Faster asset growth than 32% of similar nonprofits.

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

Revenue Growth

17th percentile

-18%

Faster revenue growth than 17% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets64th percentile

Assets

Down

$167,243

Down $9,111 (-5.2%) from 2023

Liabilities

Up

$553

Up $553 from 2023

Net Assets

Down

$166,690

Down $9,664 (-5.5%) from 2023

Operations
Liabilities / Revenue64th percentileNet Margin32nd percentile

Revenue

Down

$209,797

Down $46,301 (-18%) from 2023

Expenses

Down

$219,461

Down $15,754 (-6.7%) from 2023

Net Income

Down

-$9,664

Down $30,547 (-146%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth32nd percentile

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

$200K$150K$100K$50K$0Assets 2013: $98,060Liabilities 2013: $0Net Assets 2013: $98,0602013Assets 2014: $104,705Liabilities 2014: $0Net Assets 2014: $104,7052014Assets 2015: $97,091Liabilities 2015: $0Net Assets 2015: $97,0912015Assets 2016: $123,183Liabilities 2016: $0Net Assets 2016: $123,1832016Assets 2017: $150,330Liabilities 2017: $0Net Assets 2017: $150,3302017Assets 2018: $135,779Liabilities 2018: $0Net Assets 2018: $135,7792018Assets 2019: $139,146Liabilities 2019: $0Net Assets 2019: $139,1462019Assets 2020: $127,332Liabilities 2020: $0Net Assets 2020: $127,3322020Assets 2021: $153,871Liabilities 2021: $0Net Assets 2021: $153,8712021Assets 2022: $155,471Liabilities 2022: $0Net Assets 2022: $155,4712022Assets 2023: $176,354Liabilities 2023: $0Net Assets 2023: $176,3542023Assets 2024: $167,243Liabilities 2024: $553Net Assets 2024: $166,6902024

Highlighted filing

2024

Assets$167,243
Liabilities$553
Net Assets$166,690
Open 2024 Filing

Operations Trend

Revenue Growth17th percentile

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

$300K$200K$100K$0-$100KRevenue 2013: $81,122Expenses 2013: $78,925Net Income 2013: $2,1972013Revenue 2014: $127,001Expenses 2014: $120,356Net Income 2014: $6,6452014Revenue 2015: $209,005Expenses 2015: $216,619Net Income 2015: -$7,6142015Revenue 2016: $188,022Expenses 2016: $161,930Net Income 2016: $26,0922016Revenue 2017: $27,147Expenses 2017: $0Net Income 2017: $27,1472017Revenue 2018: $189,609Expenses 2018: $199,743Net Income 2018: -$10,1342018Revenue 2019: $200,627Expenses 2019: $197,260Net Income 2019: $3,3672019Revenue 2020: $201,248Expenses 2020: $217,112Net Income 2020: -$15,8642020Revenue 2021: $243,619Expenses 2021: $217,078Net Income 2021: $26,5412021Revenue 2022: $234,876Expenses 2022: $231,559Net Income 2022: $3,3172022Revenue 2023: $256,098Expenses 2023: $235,215Net Income 2023: $20,8832023Revenue 2024: $209,797Expenses 2024: $219,461Net Income 2024: -$9,6642024

Highlighted filing

2024

Revenue$209,797
Expenses$219,461
Net Income-$9,664
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$167,243
Liabilities
$553
Net assets
$166,690
Revenue
$209,797
Expenses
$219,461
Net income
-$9,664
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.67$0.01$1.67$2.10$2.19$0.10
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.76$0.00$1.76$2.56$2.35$0.21
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.55$0.00$1.55$2.35$2.32$0.03
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.54$0.00$1.54$2.44$2.17$0.27
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.27$0.00$1.27$2.01$2.17$0.16
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.39$0.00$1.39$2.01$1.97$0.03
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.36$0.00$1.36$1.90$2.00$0.10
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.50$0.00$1.50$0.27$0.00$0.27
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.23$0.00$1.23$1.88$1.62$0.26
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.97$0.00$0.97$2.09$2.17$0.08
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.05$0.00$1.05$1.27$1.20$0.07
2013Detailed filing. Detailed filing data is available for this year.$0.98$0.00$0.98$0.81$0.79$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 10, 2025
Return Version
2024v5.2
Gross Receipts
$209,797
Mission and Program Overview

Mission

Labor Organization.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$130,568$117,320▼ $13,248
Cash and Non-Interest-Bearing Accounts$45,786$49,923▲ $4,137
Total Assets$176,354$167,243▼ $9,111
Liabilities
Accounts Payable and Accrued Expenses-$553-
Total Liabilities$0$553▲ $553
Net Assets / Fund Balance
Net Assets With Donor Restrictions$130,568$117,320▼ $13,248
Net Assets Without Donor Restrictions$45,786$49,370▲ $3,584
Total Net Assets Fund Balance$176,354$166,690▼ $9,664
Total Liabilities and Net Assets / Fund Balance$176,354$167,243▼ $9,111
Compensation and Service Providers
Top Officer Pay48th percentile

Board Members and Trustees

NameTitle
Joseph RaymondPresident
Michael Renee MagdalenoVice President
Jared BallSecretary
Laike WilhelmTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$209,782
Program Service Revenue
$0
Investment Income
$15
Other Revenue
$0
All Other Contributions
$12,294
Change in Net Assets
$-9,664
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$78,674
Grants and Similar Amounts Paid$3,300
Salaries, Compensation, and Employee Benefits$600
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members$136,887--$136,887
Conferences and Meetings$19,757--$19,757
Fees for Services Legal-$8,009-$8,009
Occupancy$7,872--$7,872
Grants to Domestic Individuals$3,300--$3,300
Other Salaries and Wages$600--$600
Office Expenses-$445-$445
Other Expenses$21,713$85-$85
Total Functional Expenses$206,429$13,032$0$219,461
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
No
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
Yes
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

Organizational document changes Part VI line 4

“The organization amended its By Laws by adding Article 15, which discusses the formation of a political action committee and describes the governance of said political action committee.”

Members or stockholder classes and rights Part VI line 6

“International Association of Fire Fighters Local 2479 is made up of members.”

Member election for additional members Part VI line 7A

“Members of International Association of Fire Fighters Local 2479 vote on which members shall serve as officers of the Local.”

Governing body decisions Part VI line 7B

“Members of International Association of Fire Fighters Local 2479 vote on all spending and training proposals.”

Governing body meeting documentation Part VI line 8A

“Minutes are not taken at Executive Committee meetings. Executive Committee meetings are rare, and generally all issues are discussed and voted on by the Local as a whole.”

Committee meeting documentation Part VI line 8B

“There are no committees other than the Executive Committee. Generally, all issues are discussed and voted on by the Local as a whole.”

Form 990 governing body review Part VI line 11

“Form 990 and supporting schedules are first reviewed by the Treasurer and then made available to the members of the Local and the public at large upon request.”

Governing documents etc available to public Part VI line 19

“Governing and financial documents are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
International Association of Fire Fighters
EIN
73-0991661
In Care Of
% Joseph Raymond
Phone
7138840371
Address
PO Box 2171, Ponca City, OK 74602-2171
Doing Business As
IAFF Local 2479

Signing Officer

Name
Joseph Raymond
Title
President
Phone
7138840371
Signed
2025-11-10
Discuss with paid preparer
Yes

Organization Details

Formed
1940
Legal Domicile
Ok
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
4

Preparer

Firm
John F Kramer CPA PLLC
Address
222 E Grand Ave Ste 200, Ponca City, OK 74601
Preparer
John F Kramer CPA
Phone
5807671040
Raw XML Appendix298 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/Form990PartVIISectionAGrp/PersonNm2Laike Wilhelm
IRS990/Form990PartVIISectionAGrp/PersonNm3Jared Ball
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IRS990/Form990PartVIISectionAGrp/TitleTxt2Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt3Secretary
IRS990/Form990ProvidedToGvrnBodyInd0true
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The organization amended its By Laws by adding Article 15, which discusses the formation of a political action committee and describes the governance of said political action committee.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1International Association of Fire Fighters Local 2479 is made up of members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Members of International Association of Fire Fighters Local 2479 vote on which members shall serve as officers of the Local.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Members of International Association of Fire Fighters Local 2479 vote on all spending and training proposals.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Minutes are not taken at Executive Committee meetings. Executive Committee meetings are rare, and generally all issues are discussed and voted on by the Local as a whole.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5There are no committees other than the Executive Committee. Generally, all issues are discussed and voted on by the Local as a whole.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Form 990 and supporting schedules are first reviewed by the Treasurer and then made available to the members of the Local and the public at large upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Governing and financial documents are available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Organizational document changes Part VI line 4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing body meeting documentation Part VI line 8a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Committee meeting documentation Part VI line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Governing documents etc available to public Part VI line 19
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IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0http://client.prod.iaff.org/
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOSEPH RAYMOND
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum07138840371
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0International Association of Fire Fighters
ReturnHeader/Filer/BusinessNameControlTxt0INTE
ReturnHeader/Filer/EIN0730991661
ReturnHeader/Filer/InCareOfNm0% Joseph Raymond
ReturnHeader/Filer/PhoneNum07138840371
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 2171
ReturnHeader/Filer/USAddress/CityNm0Ponca City
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OK
ReturnHeader/Filer/USAddress/ZIPCd0746022171
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0475078659
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0John F Kramer CPA PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0222 E Grand Ave Ste 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Ponca City
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd074601
ReturnHeader/PreparerPersonGrp/PhoneNum05807671040
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOHN F KRAMER CPA
ReturnHeader/ReturnTs02025-11-10T22:22:11-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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