2024-11-15T12:53:40-06:00 2023-12-31 470900880 CALIBRE CPA GROUP PLLC 7501 WISCONSIN AVENUE SUITE 1200 WEST BETHESDA MD 20814 990 2023-01-01 131846552 INTERNATIONAL ASSOCIATION OF FIRE CHIEFS INC INTE 7032730911 8251 GREENSBORO DRIVE SUITE 650 MCLEAN VA 22102 JAMES ROBERT BROWN CEO 7032730911 2024-11-15 1 1 KRISTIN A JACQUELIN CPA P01325865 2023319880 2024-11-15 2023 2024-10-15 13:58:12Z JAMES ROBERT BROWN 8251 GREENSBORO DRIVE SUITE 650 MCLEAN VA 22102 17941017 0 X WWW.IAFC.ORG X 1873 NY THE ORGANIZATION'S PURPOSE IS TO FURTHER THE PROFESSIONAL ADVANCEMENT OF THE FIRE SERVICE ON THE STATE, REGIONAL, NATIONAL, AND INTERNATIONAL LEVELS. 18 18 54 76 0 0 8689990 6418902 7611813 7510062 23107 213439 1462680 1952544 17787590 16094947 0 50374 0 0 4541619 5338967 0 0 0 9886810 8922353 14428429 14311694 3359161 1783253 13322701 14784904 5393645 4912946 7929056 9871958 X THE ORGANIZATION'S PURPOSE IS TO FURTHER THE PROFESSIONAL ADVANCEMENT OF THE FIRE SERVICE ON THE STATE, REGIONAL, NATIONAL, AND INTERNATIONAL LEVELS. 0 0 3471724 50374 GRANTS AND CONTRACTS: EVENTS AND RESEARCH FUNDED FOR THE BETTERMENT OF THE FIRE SERVICE. 2654675 5380715 EDUCATION AND CONFERENCES: PROVIDED FORUM FOR SEMINARS AND MEETINGS TO EDUCATE MEMBERS ON CURRENT ADVANCEMENTS IN FIRE SERVICE. 1264526 CORPORATE PROGRAMS: THE IAFC SERVES 12,000 MEMBERS IN EVERY U.S. STATE, CANADA AND COUNTRIES ACROSS THE GLOBE. A HIGH PERCENTAGE OF MEMBERS SERVE POPULATIONS OF 10,000-50,000. FUNDS GENERATED PROVIDE SUPPORT FOR KEY IAFC PROGRAMS AND SERVICES THAT SUPPORTING OUR MEMBERS' WORK AND PROFESSIONAL DEVELOPMENT. THE IAFC BUILDS CUSTOMIZED LONG-TERM, INTEGRATED, STRATEGIC ALLIANCES WITH COMPANIES THAT ALIGN WITH IAFC'S MISSION DRIVEN GOALS. 3323807 2394361 OTHER PROGRAM EXPENSES INCLUDE GOVERNMENT RELATIONS, MARKETING AND COMMUNICATIONS, MEMBER SERVICES, SECTIONS, TRAINING AND EDUCATION 3323807 2394361 10714732 1 1 0 1 0 0 0 0 0 0 1 1 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 82 0 1 54 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 18 18 0 0 0 0 1 1 1 1 1 0 1 1 0 1 1 1 1 1 1 1 1 1 NY X CHERRY BEKAERT ADVISORY LLC 7034626216 8330 BOONE BLVD SUITE 350 VIENNA VA 22182 NORRIS CROOM DIRECTOR-AT-LARGE AND SOUTHWESTERN DIVISION 5.00 X 0 0 0 KEN MCMULLEN CANADIAN DIVISION 5.00 X 0 0 0 JAMES YATES EASTERN DIVISION 5.00 X 0 0 0 NORRIS CROOM EMS SECTION 5.00 X 0 0 0 MICHAEL O'BRIAN FIRE & LIFE SAFETY SECTION 5.00 X 0 0 0 TIMOTHY SCHABBEL GREAT LAKES DIVISION 5.00 X 0 0 0 ERNEST MALONE METROPOLITAN FIRE CHIEFS ASSOCIATION 5.00 X 0 0 0 JAMES WAMSLEY MISSOURI VALLEY DIVISION 5.00 X 0 0 0 KEITH STARK NEW ENGLAND DIVISION 5.00 X 0 0 0 SCOTT KERWOOD SAFETY HEALTH AND SURVIVAL SECTION 5.00 X 0 0 0 SCOTT GARBER SOUTHEASTERN DIVISION 5.00 X 0 0 0 JASON CATRAMBONE VOLUNTEER AND COMBINATION OFFICERS SECTION 5.00 X 0 0 0 DOUGLAS SCHRAGE WESTERN DIVISION 5.00 X 0 0 0 JAMES R BROWN CEO 40.00 X 414475 0 42966 JOHN BUTLER PRESIDENT AND CHAIRMAN OF THE BOARD 5.00 X 0 0 0 DONNA BLACK FORMER PRESIDENT 5.00 X 0 0 0 JOSH WALDO FIRST VICE PRESIDENT 5.00 X 0 0 0 TRISHA WOLFORD SECOND VICE PRESIDENT 5.00 X 0 0 0 STEVEN LOCKE TREASURER 5.00 X 0 0 0 REBECCA HARNED ASSISTANT EXECUTIVE DIRECTOR, SPECIAL ADVISOR 40.00 X 174854 0 19254 KENNETH LASALA DIRECTOR, GOVERNMENT RELATIONS 40.00 X 177660 0 28173 JOHN WOULFE DIRECTOR, HAZMAT CENTER 40.00 X 127802 0 22748 DANIEL GRAY DIRECTOR, MEMBERSHIP 40.00 X 141681 0 9501 LESLIE DISTLER CORPORATE RELATIONS EXECUTIVE 40.00 X 125770 0 25901 1162242 0 148543 13 0 1 0 PROSOURCING PARTNERS LLC 8330 BOONE BLVD STE 350 VIENNA VA 22182 OUTSOURCED ACCOUNTING 537457 CCR SOLUTIONS INC 25 WALPOLE PARK SOUTH BUILDING 1 UN WALPOLE MA 02081 EVENT PLANNING 330084 CANFIELD EVENT MANAGEMENT LLC 9322 IRONWOOD DR FRISCO TX 75033 EVENT PLANNING 270009 ALLEN COMMUNICATION LEARNING SERVICE IN 55 WEST 900 SOUTH SALT LAKE CITY UT 84101 RECRUITMENT & RETENTION MENTORING 260250 LIDERAZGO CONSULTING LLC 97B LA BARBARLA RD SANTA FE NM 87505 CONSULTING 229630 8 4898313 1520589 6418902 EDUCATION & CONFERENCE 900099 5380715 5380715 MEMBERSHIP DUES 900099 1784504 1784504 SECTIONS & COMMITTEES 900099 305873 305873 COMMUNICATION & INFORMATION 900099 38970 38970 7510062 89730 89730 394336 394336 55178 0 55178 55178 55178 1969779 1846070 123709 123709 123709 MANAGEMENT FEES 900099 265014 265014 1238016 1238016 1503030 16094947 7775076 0 1900969 X 50374 50374 457440 306004 151436 3876437 2485361 1391076 255069 170628 84441 341590 336277 5313 408431 273219 135212 100006 100006 586945 586945 2520661 2158703 361958 283790 273207 10583 504534 462281 42253 612488 500079 112409 351771 226501 125270 1448726 1179320 269406 2122833 2032591 90242 10961 10961 68131 43865 24266 MISCELLANEOUS 114896 96498 18398 RECOGNITION & AWARDS 81363 72413 8950 BAD DEBT EXPENSE 62412 62412 DUES & SUBSCRIPTIONS 28794 25643 3151 24042 21768 2274 14311694 10714732 3596962 0 2382692 4356600 502668 153374 2517306 1955291 1954788 147933 208480 138169 501495 274029 374646 227466 2896627 3619010 1029963 2986517 1455531 1200544 13322701 14784904 802931 1120748 2740514 2211402 309336 272203 1540864 1308593 5393645 4912946 X 7929056 9871958 7929056 9871958 13322701 14784904 1783253 159649 0 X X 0 1 X 1 1 1 X 5445768 4261658 5697478 8689990 6418902 30513796 8636979 2970578 5077466 7611813 7510062 31806898 14082747 7232236 10774944 16301803 13928964 62320694 0 0 0 62320694 460963 491840 535944 495231 662953 2646931 460963 491840 535944 495231 662953 2646931 55324 173464 146637 1032914 1503030 2911369 14599034 7897540 11457525 17829948 16094947 67878994 0.91810 0.94280 0.03900 0.03500 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 1 0 1 19644 1 54036 0 1 93326 0 0 167006 0 PART II-B, LINE 1, LOBBYING ACTIVITIES: THE IAFC WORKED ON APPROPRIATIONS TO ASSIST LOCAL FIRE DEPARTMENTS WITH EQUIPMENT, STAFFING, AND TRAINING NEEDS; LEGISLATION TO DEVELOP MENTAL WELLNESS PROGRAMS FOR FIRE & EMS PERSONNEL; LEGISLATION TO IMPROVE PUBLIC SAFETY COMMUNICATIONS; LEGISLATION TO PROTECT MEDICARE PAYMENT POLICIES FOR AMBULANCE TRANSPORT; AND OTHER ACTIVITIES. THE IAFC ISSUES CALLS TO ACTION AND OTHER EMAILS TO MEMBERS; ARTICLES IN IAFC AND OTHER PUBLICATIONS; AND THROUGH MEETINGS AND OTHER ENGAGEMENTS. THE IAFC WORKED TO ACHIEVE THE GOALS OF THE MEMBERSHIP AND THE NATION'S FIRE AND EMERGENCY SERVICE. THE IAFC ALSO WORKED TO REAUTHORIZE GRANT PROGRAMS TO HELP LOCAL FIRE AND EMS DEPARTMENTS MEET STAFFING, TRAINING, AND EQUIPMENT NEEDS. 118946 118946 0 382549 155083 227466 227466 2986517 C 2986517 DEFERRED COMPENSATION 113528 DEPOSITS 34851 RIGHT OS USE ASSET 1052165 1200544 DEFERRED COMPENSATION 139657 LEASE LIABILITY 1168936 1308593 X PART X, LINE 2: THE ASSOCIATION IS GENERALLY EXEMPT FROM FEDERAL INCOME TAX UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. INCOME WHICH IS NOT RELATED TO EXEMPT PURPOSES, LESS APPLICABLE DEDUCTIONS, IS SUBJECT TO FEDERAL AND STATE CORPORATE INCOME TAXES. IN ADDITION, THE ASSOCIATION QUALIFIES FOR THE CHARITABLE CONTRIBUTIONS DEDUCTION UNDER SECTION 170(B)(1)(A) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION. THE ASSOCIATION COMPLIED WITH AUTHORITATIVE GUIDANCE TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES INCLUDED IN ACCOUNTING STANDARDS RELATED TO INCOME TAXES. THIS PROVIDES CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCRIBE A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE ASSOCIATION PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE PERIOD ENDED DECEMBER 31, 2023, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR THAT MAY HAVE AN EFFECT ON ITS TAX-EXEMPT STATUS. AS OF DECEMBER 31, 2022, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2020 THROUGH 2022 REMAINS OPEN WITH THE U.S. FEDERAL JURISDICTION AND THE VARIOUS STATES IN WHICH THE ASSOCIATION FILES A RETURN. 1 GAUMARD SCIENTIFIC CO INC 14700 SW 136TH STREET MIAMI FL 33196 591150440 22695 0 PEDIATRIC HAL S3005 LIGHT SKIN TONE FIVE YEAR SIMULATOR PACKAGE FIRELINE INC 725 PATRICK INDUSTRIAL LANE WINDER GA 30680 582171297 15285 0 DONATION TO COLUMBUS FIRE DEPT (GA) X X 1 1 X X X X 0 1 0 0 0 0 0 0 0 JAMES R BROWN CEO 414475 0 0 0 0 0 40889 0 2077 0 457441 0 0 0 KENNETH LASALA DIRECTOR, GOVERNMENT RELATIONS 172660 0 5000 0 0 0 16165 0 12008 0 205833 0 0 0 REBECCA HARNED ASSISTANT EXECUTIVE DIRECTOR, SPECIA 158085 0 5000 0 11769 0 6646 0 12608 0 194108 0 0 0 LESLIE DISTLER CORPORATE RELATIONS EXECUTIVE 125770 0 0 0 0 0 9103 0 16798 0 151671 0 0 0 DANIEL GRAY DIRECTOR, MEMBERSHIP 136681 0 5000 0 0 0 8820 0 681 0 151182 0 0 0 JOHN WOULFE DIRECTOR, HAZMAT CENTER 105063 0 0 0 22739 0 10740 0 12008 0 150550 0 0 0 PART I, LINE 1A THE TRAVEL POLICY ALLOWS FOR COMPANION TRAVEL FOR THE PRESIDENT AND FIRST VICE PRESIDENT. ALL IAFC EMPLOYEES ARE ELIGIBLE FOR A $50 PER MONTH REIMBURSEMENT FOR HEALTH CLUB MEMBERSHIP. PART I, LINE 1B THE ASSOCIATION MAINTAINS A VOLUNTARY DEFERRED COMPENSATION (SALARY REDUCTION) PLAN. THE PLAN IS FUNDED IN PART BY EMPLOYER NON-ELECTIVE CONTRIBUTIONS. THE EMPLOYER NON-ELECTIVE CONTRIBUTION TO THE PLAN IS 6% OF COMPENSATION. THE PARTICIPANTS WILL BE ENTITLED TO RECEIVE BENEFITS WITHIN THE TERMS OF THE CONTRACT UPON RETIREMENT. FORM 990, PART VI, SECTION A, LINE 6 MEMBERSHIP IS DEFINED BY RANK WITHIN THE FIRE SERVICES. ALL FULL MEMBERS AND SMALL COMMUNITY MEMBERS HAVE VOTING RIGHTS ON ORGANIZATIONAL ELECTIONS AND BYLAWS CHANGES. FORM 990, PART VI, SECTION A, LINE 7A ALL FULL MEMBERS AND SMALL COMMUNITY MEMBERS HAVE ELECTION RIGHTS FOR PRINCIPAL OFFICERS AND OFFICERS AFFILIATED WITH THEIR SPECIFIC DIVISION. FORM 990, PART VI, SECTION A, LINE 7B THE IAFC CONSTITUTION AND BYLAWS CONTAINS OPERATIONAL PROCEDURES THAT CAN ONLY BE MODIFIED BY A VOTE OF THE MEMBERS. ADDITIONALLY, THE ASSOCIATION HAS A MEMBER APPROVAL PROCESS IN PLACE TO DETERMINE MAJOR POLICY POSITIONS IN THE FORM OF RESOLUTIONS THAT ARE REVIEWED BY THE BOARD OF DIRECTORS AND PRESENTED TO THE MEMBERSHIP FOR REVIEW, DISCUSSION, AND APPROVAL. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE COO, CEO, THE TREASURER AND THE OUTSOURCED CFO. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REQUIRES WRITTEN DISCLOSURE OF POTENTIAL CONFLICTS OF INTEREST FROM THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 15 EVERY THREE YEARS, COMPENSATION IS REVIEWED BY AN OUTSIDE COMPENSATION CONSULTANT. SALARIES ARE ADJUSTED TO MARKET LEVEL COMPENSATION AS REQUIRED. FORM 990, PART VI, SECTION C, LINE 19 THESE DOCUMENTS ARE NOT AVAILABLE TO PUBLIC. FORM 990, PART IX, LINE 11G CONSULTING: PROGRAM SERVICE EXPENSES 2,158,703. MANAGEMENT AND GENERAL EXPENSES 361,958. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,520,661. FORM 990, PART XII, LINE 2C: THE EXECUTIVE COMMITTEE ALSO SERVES AS THE FINANCE AND INVESTMENT COMMITTEE WITH RESPONSIBILITY FOR THE AUDIT. THE PROCESS FOR OVERSIGHT OF THE ANNUAL AUDITED FINANCIAL STATEMENTS HAS NOT CHANGED FROM THE PRIOR YEAR. GLOBAL PUBLIC SAFETY SOLUTIONS INC 4795 MEADOW WOOD LANE NO 100W CHANTILLY VA 20151 450594877 CONSULTING SERVICES VA YES C 507097 3022509 1.00000 1 EMERGENCY SERVICES CONSULTING INTERNATIONAL 4795 MEADOW WOOD LANE NO 100W CHANTILLY VA 20151 232826074 LOCAL GOVERNMENT CONSULTING OR YES C 3189449 2950871 0.75800 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 EMERGENCY SERVICES CONSULTING INTERNATIONAL J 55178 ACTUAL CASH PAID EMERGENCY SERVICES CONSULTING INTERNATIONAL O 265014 ACTUAL CASH PAID