2023-11-14T23:49:31-06:00 2022-12-31 470900880 CALIBRE CPA GROUP PLLC 7501 WISCONSIN AVENUE SUITE 1200 WEST BETHESDA MD 20814 990 2022-01-01 131846552 INTERNATIONAL ASSOCIATION OF FIRE CHIEFS INC INTE 7032730911 8251 GREENSBORO DRIVE SUITE 650 MCLEAN VA 22102 JAMES ROBERT BROWN CEO 7032730911 2023-11-14 1 JAMES ROBERT BROWN XXX-XX-XXXX 1 KRISTIN A JACQUELIN CPA P01325865 2023319880 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z X JAMES ROBERT BROWN 8251 GREENSBORO DRIVE SUITE 650 MCLEAN VA 22102 18317190 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 44 0 0 0 6773353 8689990 5077466 7611813 148531 23107 594567 1462680 12593917 17787590 0 0 0 0 4250151 4541619 0 0 0 7095587 9886810 11345738 14428429 1248179 3359161 10766474 13322701 4614686 5393645 6151788 7929056 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 4415994 GRANTS AND CONTRACTS: EVENTS AND RESEARCH FUNDED FOR THE BETTERMENT OF THE FIRE SERVICE. 2569430 5554919 EDUCATION AND CONFERENCES: PROVIDED FORUM FOR SEMINARS AND MEETINGS TO EDUCATE MEMBERS ON CURRENT ADVANCEMENTS IN FIRE SERVICE. 2184657 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. 3262824 2056894 OTHER PROGRAM EXPENSES INCLUDE COMMUNICATION AND INFORMATION, LEGISLATIVE PROGRAMS, AND MEMBERSHIP PROGRAMS. 3262824 2056894 12432905 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 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 106 0 1 44 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 DONNA BLACK PRES & CHAIR OF THE BOARD 5.00 X 0 0 0 KENNETH STUEBING FORMER PRESIDENT 5.00 X 0 0 0 JOHN BUTLER FIRST VICE PRESIDENT 5.00 X 0 0 0 JOSH WALDO SECOND VICE PRESIDENT-ELECT 5.00 X 0 0 0 STEVEN LOCKE TREASURER 5.00 X 0 0 0 ROY ROBICHAUX JR 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 ASSOC 5.00 X 0 0 0 JAMES WAMSLEY MISSOURI VALLEY DIVISION 5.00 X 0 0 0 CHRIS CHRISTOPOULOS JR NEW ENGLAND DIVISION 5.00 X 0 0 0 SCOTT KERWOOD SAFETY, HEALTH AND SURVIVAL SECTION 5.00 X 0 0 0 MARK FOULKS SOUTHEASTERN DIVISION 5.00 X 0 0 0 JASON CATRAMBONE VOL 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 330675 0 22805 KEVIN MCGEE COO AND DEPUTY EXECUTIVE DIRECTOR 40.00 X 156697 0 17346 REBECCA HARNED CHIEF PROGRAMS OFFICER 40.00 X 128996 0 8313 KENNETH LASALA DIRECTOR,GOVERNMENT RELATIONS 40.00 X 166318 0 26064 LISA YONKERS DIRECTOR, PROF DEVELOPMENT 40.00 X 148774 0 18665 JOHN WOULFE DIRECTOR, HAZMAT CENTER 40.00 X 131763 0 20943 CHRISTINE BOOTH CHIEF OF STAFF 40.00 X 127883 0 23225 LESLIE DISTLER CORPORATE RELATIONS EXECUTIVE 40.00 X 121138 0 20353 1312244 0 157714 12 0 1 0 PROSOURCING PARTNERS LLC 8330 BOONE BLVD STE 350 VIENNA VA 22182 OUTSOURCED ACCOUNTING 619829 CANFIELD EVENT MANAGEMENT LLC 9322 IRONWOOD DR FRISCO TX 75033 EVENT PLANNING 297001 CCR SOLUTIONS INC 25 WALPOLE PARK SOUTH BUILDING 1 UN WALPOLE MA 02081 EVENT PLANNING 277428 NATIONAL ALLIANCE FOR PUBLIC SAFETY GIS 2331 ROCK SPRING RD FOREST HILL MD 21050 CONSULTING ON WILDFIRE PROGRAM 261526 OPTFINITY 7405 ALBAN STATION COURT STE B205 SPRINGFIELD VA 22150 OUTSOURCED IT 241530 10 6372086 2317904 8689990 EDUCATION & CONFERENCE 900099 5554919 5554919 MEMBERSHIP DUES 900099 1708817 1708817 SECTIONS & COMMITTEES 900099 344677 344677 COMMUNICATION & INFORMATION 900099 3400 3400 7611813 119080 119080 375951 375951 53815 0 53815 53815 53815 433627 529600 -95973 -95973 -95973 MISCELLANEOUS 900099 800757 800757 MANAGEMENT FEES 900099 232157 232157 1032914 17787590 7611813 0 1485787 X 664832 590860 73972 2972174 2534942 437232 186815 166029 20786 357339 405173 -47834 360459 320353 40106 41577 41577 559543 559543 3548244 3095617 452627 389650 376595 13055 288709 276846 11863 602368 540875 61493 320983 275740 45243 1612308 1567155 45153 1954879 1946638 8241 12369 12369 146144 125545 20599 MISCELLANEOUS 281151 131935 149216 RECOGNITION & AWARDS 44941 38604 6337 TAXES & FILING FEES 23801 12221 11580 DUES & SUBSCRIPTIONS 23524 12079 11445 36619 15698 20921 14428429 12432905 1995524 0 1366274 2382692 179560 502668 2048521 2517306 1913267 1954788 181562 208480 950478 575832 776763 374646 3774032 2896627 489105 1029963 37390 1455531 10766474 13322701 795980 802931 2736329 2740514 345193 309336 737184 1540864 4614686 5393645 X 6151788 7929056 6151788 7929056 10766474 13322701 X 3359161 -577403 -1004490 X X 0 1 X 1 1 1 X 7755163 5445768 4261658 5697478 8689990 31850057 8502984 8636979 2970578 5077466 7611813 32799820 16258147 14082747 7232236 10774944 16301803 64649877 0 0 0 64649877 416770 460963 491840 535944 495231 2400748 416770 460963 491840 535944 495231 2400748 116401 55324 173464 146637 1032914 1524740 16791318 14599034 7897540 11457525 17829948 68575365 0.94280 0.95510 0.03500 0.03630 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 1 0 1 12827 1 66388 0 1 86259 0 0 165474 0 PART II-B, LINE 1: 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. 382549 162923 219626 567929 412909 155020 374646 1029963 C 1029963 DEFERRED COMPENSATION 60592 DEPOSITS 34851 RIGHT OS USE ASSET 1360088 1455531 DEFERRED COMPENSATION 85324 LEASE LIABILITY 1455540 1540864 X 19685349 -577403 170258 2304904 1897759 17787590 0 17787590 17743647 170258 3144960 3315218 14428429 0 14428429 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, 2022, 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 2019 THROUGH 2021 REMAINS OPEN WITH THE U.S. FEDERAL JURISDICTION AND THE VARIOUS STATES IN WHICH THE ASSOCIATION FILES A RETURN. PART XI, LINE 2D - OTHER ADJUSTMENTS: INCOME OF GPSS AND SUBSIDIARY 3,850,252. CONTRIBUTION FROM PPP LOAN -2021 -1,004,490. AMOUNTS ELIMINATED IN CONSOLIDATION -540,858. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES OF GPSS AND SUBSIDIARY 3,224,502. PROVISION FOR INCOME TAXES -79,542. X X 1 1 X X X X 0 1 0 0 0 0 0 0 0 JAMES R BROWN CEO 322680 0 0 0 7995 0 22305 0 500 0 353480 0 0 0 KENNETH LASALA DIRECTOR,GOVERNMENT RELATIONS 166318 0 0 0 0 0 14957 0 11107 0 192382 0 0 0 KEVIN MCGEE COO AND DEPUTY EXECUTIVE DIRECTOR 156697 0 0 0 0 0 6239 0 11107 0 174043 0 0 0 LISA YONKERS DIRECTOR, PROF DEVELOPMENT 148774 0 0 0 0 0 10352 0 8313 0 167439 0 0 0 JOHN WOULFE DIRECTOR, HAZMAT CENTER 131763 0 0 0 0 0 10336 0 10607 0 152706 0 0 0 CHRISTINE BOOTH CHIEF OF STAFF 127883 0 0 0 0 0 12618 0 10607 0 151108 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 3,095,617. MANAGEMENT AND GENERAL EXPENSES 452,627. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,548,244. FORM 990, PART XI, LINE 9: CONTRIBUTION FROM PPP LOAN -2021 -1,004,490. 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 540858 2778434 1.00000 1 EMERGENCY SERVICES CONSULTING INTERNATIONAL 4795 MEADOW WOOD LANE NO 100W CHANTILLY VA 20151 232826074 LOCAL GOVERNMENT CONSULTING OR YES C 515045 2867645 0.75800 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0