Form 990 for tax year 2025
Filed by INTERNATIONAL ASSOCIATION OF FIRE FIGHTERS.
Totals
- Total revenue
- $2,413,338
- Total expenses
- $2,189,674
- Contributions and grants received
- $0
- Grants paid
- $0
- Program service revenue
- $2,396,101
- Investment income
- $600
- Other revenue
- $16,637
- Total assets, end of year
- $4,572,829
- Total liabilities, end of year
- $1,835,348
- Net assets or fund balances, end of year
- $2,737,481
- Program services expenses (Part IX)
- $1,905,195
- Management and general expenses
- $284,479
- Fundraising expenses
- $0
- Program service expenses (Part III)
- not reported
Program services were 87.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
2a · Program service revenue: MEMBERSHIP DUES
total $2,374,922 · related or exempt $2,374,922
-
2b · Program service revenue: INITIATION FEES
total $21,159 · related or exempt $21,159
-
2c · Program service revenue: REINSTATEMENT FEES
total $20 · related or exempt $20
-
3 · Investment income
total $600 · excluded $600
-
11a · Other revenue: MISCELLANEOUS
total $16,637 · related or exempt $16,637
-
11e · Other revenue, total
$16,637
Functional expenses
Part IX, the statement of functional expenses.
-
5 · Compensation of officers, directors and key employees
total $263,596 · program services $209,318 · management and general $54,278
-
7 · Other salaries and wages
total $368,437 · program services $292,579 · management and general $75,858
-
8 · Pension plan contributions
total $28,919 · program services $22,965 · management and general $5,954
-
9 · Other employee benefits
total $55,534 · program services $44,100 · management and general $11,434
-
10 · Payroll taxes
total $51,894 · program services $41,209 · management and general $10,685
-
11b · Fees: legal
total $234,644 · program services $224,794 · management and general $9,850
-
11c · Fees: accounting
total $26,053 · program services $24,398 · management and general $1,655
-
11g · Fees: other
total $1,191 · program services $1,191
-
12 · Advertising and promotion
total $26,623 · program services $26,623
-
13 · Office expenses
total $81,892 · program services $59,703 · management and general $22,189
-
16 · Occupancy
total $35,577 · program services $27,771 · management and general $7,806
-
17 · Travel
total $18,478 · program services $16,266 · management and general $2,212
-
19 · Conferences, conventions and meetings
total $41,064 · program services $41,064
-
20 · Interest
total $67,671 · program services $67,671
-
21 · Payments to affiliates
total $623,989 · program services $623,989
-
22 · Depreciation, depletion and amortization
total $67,857 · program services $1,025 · management and general $66,832
-
23 · Insurance
total $23,813 · program services $17,512 · management and general $6,301
-
24a · Other expenses: REPAIRS & MAINTENANCE
total $68,152 · program services $58,727 · management and general $9,425
-
24b · Other expenses: CONTRIBUTIONS
total $51,448 · program services $51,448
-
24c · Other expenses: MISCELLANEOUS
total $33,246 · program services $33,246
-
24d · Other expenses: EXECUTIVE & OFFICERS EXP
total $19,296 · program services $19,296
-
24e · All other expenses
total $300 · program services $300
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $20,282 · end of year $295
-
2 · Savings and temporary cash investments
beginning of year $619,981 · end of year $878,623
-
8 · Inventories for sale or use
beginning of year $76,210 · end of year $111,135
-
10a · Land, buildings and equipment: cost or other basis
$4,123,140
-
10b · Land, buildings and equipment: accumulated depreciation
$589,171
-
10c · Land, buildings and equipment, net
beginning of year $3,585,855 · end of year $3,533,969
-
15 · Other assets
beginning of year $48,536 · end of year $48,807
-
23 · Secured mortgages and notes payable
beginning of year $1,810,729 · end of year $1,753,564
-
25 · Other liabilities
beginning of year $26,318 · end of year $81,784
-
27 · Net assets without donor restrictions
beginning of year $2,513,817 · end of year $2,737,481
Mission and programs · 2025
Mission
UNION OPERATIONS FOR MEMBERS
-
ADMINISTRATION OF UNION BENEFITS.
-
ADMINISTRATION OF COLLECTIVE BARGAINING AGREEMENTS FOR APPROXIMATELY 2000 PLUS MEMBERS
As filed on the 2025 return.
Listed in Part VII
-
Robert LeeROBERT LEE
PRESIDENT/BU
- Total calculated
- $165,096
- From this org
- $165,096
- From related orgs
- $0
- Other
- $0
- Hours/week
- 45
Schedule J breakdown matched by us
- Base
- $165,096
- Bonus
- not reported
- Other
- not reported
- Deferred
- not reported
- Nontaxable benefits
- not reported
- Filer's total
- $165,096
-
Aaron LenchankoAARON LENCHANKO
SECRETARY/TR
- Total calculated
- $11,700
- From this org
- $11,700
- From related orgs
- $0
- Other
- $0
- Hours/week
- 12
-
Andrew FukudaANDREW FUKUDA
OA DIV CHAIR
- Total calculated
- $6,900
- From this org
- $6,900
- From related orgs
- $0
- Other
- $0
- Hours/week
- 7
-
William ThornockWILLIAM THORNOCK
OA DIV RECOR
- Total calculated
- $4,200
- From this org
- $4,200
- From related orgs
- $0
- Other
- $0
- Hours/week
- 3
-
Michael HadlockMICHAEL HADLOCK
OA DIV BOARD
- Total calculated
- $4,200
- From this org
- $4,200
- From related orgs
- $0
- Other
- $0
- Hours/week
- 3
-
Jay HokamaJAY HOKAMA
OA DIV BOARD
- Total calculated
- $4,200
- From this org
- $4,200
- From related orgs
- $0
- Other
- $0
- Hours/week
- 3
-
Kevin CalleonKEVIN CALLEON
OA DIV BOARD
- Total calculated
- $4,200
- From this org
- $4,200
- From related orgs
- $0
- Other
- $0
- Hours/week
- 3
-
Kaulana KamaKAULANA KAMA
OA DIV BOARD
- Total calculated
- $4,200
- From this org
- $4,200
- From related orgs
- $0
- Other
- $0
- Hours/week
- 3
-
Fred CastilloFRED CASTILLO
OA DIV BOARD
- Total calculated
- $4,200
- From this org
- $4,200
- From related orgs
- $0
- Other
- $0
- Hours/week
- 3
-
Nicholas PanangananNICHOLAS PANANGANAN
KA DIV CHAIR
- Total calculated
- $6,900
- From this org
- $6,900
- From related orgs
- $0
- Other
- $0
- Hours/week
- 7
-
Jace SchaeferJACE SCHAEFER
KA DIV RECOR
- Total calculated
- $4,200
- From this org
- $4,200
- From related orgs
- $0
- Other
- $0
- Hours/week
- 3
-
Kanoa ShannonKANOA SHANNON
MA DIV CHAIR
- Total calculated
- $6,900
- From this org
- $6,900
- From related orgs
- $0
- Other
- $0
- Hours/week
- 7
-
Jay FujitaJAY FUJITA
MA DIV RECOR
- Total calculated
- $4,200
- From this org
- $4,200
- From related orgs
- $0
- Other
- $0
- Hours/week
- 3
-
Jeremey-Bo IrvineJEREMEY-BO IRVINE
MA DIV BOARD
- Total calculated
- $4,200
- From this org
- $4,200
- From related orgs
- $0
- Other
- $0
- Hours/week
- 3
-
Charles SpainCHARLES SPAIN
HI DIV CHAIR
- Total calculated
- $6,900
- From this org
- $6,900
- From related orgs
- $0
- Other
- $0
- Hours/week
- 7
-
Ivan HigashiIVAN HIGASHI
HI DIV RECOR
- Total calculated
- $4,200
- From this org
- $4,200
- From related orgs
- $0
- Other
- $0
- Hours/week
- 3
-
Tay SoaresTAY SOARES
HI DIV BOARD
- Total calculated
- $4,200
- From this org
- $4,200
- From related orgs
- $0
- Other
- $0
- Hours/week
- 3
-
Joseph LyauJOSEPH LYAU
ARFF DIV CHA
- Total calculated
- $4,600
- From this org
- $4,600
- From related orgs
- $0
- Other
- $0
- Hours/week
- 7
-
Desmond YogiDESMOND YOGI
ARFF DIV REC
- Total calculated
- $4,200
- From this org
- $4,200
- From related orgs
- $0
- Other
- $0
- Hours/week
- 3
-
Shay HirotaSHAY HIROTA
ARFF DIV REP
- Total calculated
- $4,200
- From this org
- $4,200
- From related orgs
- $0
- Other
- $0
- Hours/week
- 3
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.
Schedule J
Answered yes
None.
Answered no
- 4a · Severance or change-of-control payment
- 4b · Supplemental nonqualified retirement plan
- 4c · Equity-based compensation arrangement
Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.
Grants on this return
No itemized grants to organizations on this return.
Provenance
- Return type
- form_990
- Tax year
- 2025
- Filed
- 4 June 2026
- IRS schema version
- 2025v4.0
- Source object
- 202631689349300733
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