INTERNATIONAL ASSOCIATION OF FIRE FIGHTERS: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: INTERNATIONAL ASSOCIATION OF FIRE FIGHTERS (EIN 82-0367188)
Tax period: 2023-01-01 to 2023-12-31
Filed: 2024-05-02
IRS object ID: 202401239349301035
Schema version: 2023v5.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-05-02T11:19:59-04:00	ReturnTs
Tax Period End	2023-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	831855446	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Tax 40 Corporation	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	2589 S Five Mile Rd	AddressLine1Txt
City	Boise	CityNm
State Abbreviation	ID	StateAbbreviationCd
ZIP	83709	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2023-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	820367188	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	PROFESSIONAL FIREFIGHTERS OF IDAHO INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	PROF	BusinessNameControlTxt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	P O BOX 2620	AddressLine1Txt
City	POCATELLO	CityNm
State Abbreviation	ID	StateAbbreviationCd
ZIP	83206	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	CURTIS SMITH	PersonNm
Person Title	TREASURER	PersonTitleTxt
Phone	2082413219	PhoneNum
Signature	2024-05-02	SignatureDt
Discuss With Paid Preparer	false	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	CURTIS	PersonFirstNm
Person Last	SMITH	PersonLastNm

Field	Value	IRS element (for citing)
SSN	XXX-XX-XXXX	SSN

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (true)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Randy Rhuman CPA	PreparerPersonNm
PTIN	P00363854	PTIN
Phone	2082022905	PhoneNum
Preparation	2024-05-02	PreparationDt
Self Employed	Yes (X)	SelfEmployedInd

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	2	TrustedCustomerCd
OOB Security Verification	00	OOBSecurityVerificationCd
Authentication Assurance Level	AAL2	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Gross Receipts	$540,822	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Group Exemption	0160	GroupExemptionNum
Organization501c	Yes (X)	Organization501cInd
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1981	FormationYr
Legal Domicile State	ID	LegalDomicileStateCd
Activity Or Mission	TO BETTER THE WORKING CONDITIONS AND COMMON INTEREST OF IDAHO FIRE FIGHTERS	ActivityOrMissionDesc
Voting Members Governing Body	3	VotingMembersGoverningBodyCnt
Voting Members Independent	3	VotingMembersIndependentCnt
Total Employee	3	TotalEmployeeCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$402,622	PYContributionsGrantsAmt
CY Contributions Grants	$435,841	CYContributionsGrantsAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
PY Investment Income	$3,342	PYInvestmentIncomeAmt
CY Investment Income	$4,907	CYInvestmentIncomeAmt
PY Other Revenue	$32,370	PYOtherRevenueAmt
CY Other Revenue	$67,342	CYOtherRevenueAmt
PY Total Revenue	$438,334	PYTotalRevenueAmt
CY Total Revenue	$508,090	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$73,603	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$114,596	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$66,134	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$65,730	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$183,537	PYOtherExpensesAmt
CY Other Expenses	$153,520	CYOtherExpensesAmt
PY Total Expenses	$323,274	PYTotalExpensesAmt
CY Total Expenses	$333,846	CYTotalExpensesAmt
PY Revenues Less Expenses	$115,060	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$174,244	CYRevenuesLessExpensesAmt
Total Assets BOY	$1,195,195	TotalAssetsBOYAmt
Total Assets EOY	$1,343,303	TotalAssetsEOYAmt
Total Liabilities BOY	$40	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$40	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$1,195,155	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$1,343,263	NetAssetsOrFundBalancesEOYAmt
Mission	TO BETTER THE WORKING CONDITIONS AND COMMON INTEREST OF IDAHO FIRE FIGHTERS	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$333,846	ExpenseAmt
Revenue	$489,561	RevenueAmt
Desc	TO BETTER THE WORKING CONDITIONS OF FIREFIGHTERS ACCROSS IDAHO	Desc
Total Program Service Expenses	$333,846	TotalProgramServiceExpensesAmt
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	false	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	false	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	false	TransactionWithControlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	4	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	3	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	3	GoverningBodyVotingMembersCnt
Independent Voting Member	3	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	false	ConflictOfInterestPolicyInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	false	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	CURTIS SMITH	PersonNm
Phone	2082413219	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	P O BOX 2620	AddressLine1Txt
City	POCATELLO	CityNm
State Abbreviation	ID	StateAbbreviationCd
ZIP	83206	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (4 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
ROB SHOPLOCK
PRESIDENT	10.00	0.00	Yes (X)	Yes (X)	$21,168	$0	$0
CURTIS SMITH
SECRETARY TREASURER	13.00	0.00	Yes (X)	Yes (X)	$19,968	$0	$0
SHAUN LAUGHLIN
VICE-PRESIDENT	20.00	0.00		Yes (X)	$16,640	$0	$0
GRANT HAMILTON
VICE PRESIDENT	20.00	0.00	Yes (X)	Yes (X)	$3,328	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$61,104	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd
Membership Dues	$418,769	MembershipDuesAmt
All Other Contributions	$17,072	AllOtherContributionsAmt
Total Contributions	$435,841	TotalContributionsAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$7,078	TotalRevenueColumnAmt
Related Or Exempt Func Income	$7,078	RelatedOrExemptFuncIncomeAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$5,500	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$5,500	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$5,500	TotalRevenueColumnAmt
Related Or Exempt Func Income	$5,500	RelatedOrExemptFuncIncomeAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$30,561	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$32,732	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	-$2,171	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$2,171	TotalRevenueColumnAmt
Related Or Exempt Func Income	-$2,171	RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
GOLF TOURNEY	711210	$34,649	$34,649
CHANGE IN INVESTMENT	523000	$20,700	$20,700
OTHER INCOME	900099	$6,493	$6,493

Field	Value	IRS element (for citing)
Other Revenue Total	$61,842	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$508,090	TotalRevenueColumnAmt
Related Or Exempt Func Income	$72,249	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$114,596	TotalAmt
Program Services	$114,596	ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$61,104	TotalAmt
Program Services	$61,104	ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$4,626	TotalAmt
Program Services	$4,626	ProgramServicesAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$6,074	TotalAmt
Program Services	$6,074	ProgramServicesAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$10,819	TotalAmt
Program Services	$10,819	ProgramServicesAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$21,155	TotalAmt
Program Services	$21,155	ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$62,386	TotalAmt
Program Services	$62,386	ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
OTHER EXPENSES	$13,236	$13,236
OUTSIDE SERVICES	$19,183	$19,183
WEBSITE	$1,849	$1,849
TOURNEY EXPENSE	$18,428	$18,428

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$390	TotalAmt
Program Services	$390	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$333,846	TotalAmt
Program Services	$333,846	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$352,129	BOYAmt
EOY	$282,123	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$613,481	BOYAmt
EOY	$831,595	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$229,585	BOYAmt
EOY	$229,585	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,195,195	BOYAmt
EOY	$1,343,303	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$40	BOYAmt
EOY	$40	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$40	BOYAmt
EOY	$40	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$1,195,155	BOYAmt
EOY	$1,343,263	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,195,155	BOYAmt
EOY	$1,343,263	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,195,195	BOYAmt
EOY	$1,343,303	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$174,244	ReconcilationRevenueExpnssAmt
Prior Period Adjustments	-$26,136	PriorPeriodAdjustmentsAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	false	FSAuditedInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990 governing body review Part VI line 11	THE GOVERNING BODY REVIEW THE FORM 990 BEFORE FILING
Form 990 availability to public Part VI line 18	THE FORM 990 IS AVAILABLE TO THE PUBLIC UPON REQUEST
Governing documents etc available to public Part VI line 19	FORM 990 IS PROVIDED TO THE GOVERNING BOARD FOR REVIEW BEFORE FILING.FORM 990 IS MADE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST.