INTERNATIONAL ASSOCIATION OF FIRE FIGHTERS: Form 990, tax year 2020

View the entire original 990 at ProPublica ↗

Organization: INTERNATIONAL ASSOCIATION OF FIRE FIGHTERS (EIN 23-7389233)
Tax period: 2020-01-01 to 2020-12-31
Filed: 2021-11-11
IRS object ID: 202103199349325235
Schema version: 2020v4.1
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	2021-11-11T18:25:38-05:00	ReturnTs
Tax Period End	2020-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Isaacson and Associates	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	7500 212th Street SW Suite 109	AddressLine1Txt
City	Edmonds	CityNm
State Abbreviation	WA	StateAbbreviationCd
ZIP	980267615	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2020-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	237389233	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	IAFF LOCAL 1760 SHORELINE	BusinessNameLine1Txt

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

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 33299	AddressLine1Txt
City	SEATTLE	CityNm
State Abbreviation	WA	StateAbbreviationCd
ZIP	981330299	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	MARK MERLINO	PersonNm
Person Title	TREASURER	PersonTitleTxt
Phone	2068197828	PhoneNum
Signature	2021-11-11	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	MARK	PersonFirstNm
Person Last	MERLINO	PersonLastNm

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

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Ron Poarch	PreparerPersonNm
PTIN	P00069580	PTIN
Phone	4257743521	PhoneNum
Preparation	2021-11-11	PreparationDt
Self Employed	Yes (X)	SelfEmployedInd

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	0	TrustedCustomerCd
OOB Security Verification	00	OOBSecurityVerificationCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2020	TaxYr
Build TS	2022-09-23 18:48:47Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	GABE DEBAY	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	34622 SE LEITZ ST	AddressLine1Txt
City	SNOQUALMIE	CityNm
State Abbreviation	WA	StateAbbreviationCd
ZIP	98065	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$240,042	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Group Exemption	0160	GroupExemptionNum
Organization501c	Yes (X)	Organization501cInd
Website Address	WWW.IAFF1760.ORG	WebsiteAddressTxt
Type Of Organization Assoc	Yes (X)	TypeOfOrganizationAssocInd
Formation	1968	FormationYr
Legal Domicile State	WA	LegalDomicileStateCd
Activity Or Mission	TO IMPROVE WORKING CONDITIONS FOR ITS MEMBERS	ActivityOrMissionDesc
Voting Members Governing Body	4	VotingMembersGoverningBodyCnt
Voting Members Independent	4	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$231,958	PYContributionsGrantsAmt
CY Contributions Grants	$239,991	CYContributionsGrantsAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
PY Investment Income	$72	PYInvestmentIncomeAmt
CY Investment Income	$51	CYInvestmentIncomeAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$232,030	PYTotalRevenueAmt
CY Total Revenue	$240,042	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$47,124	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$49,734	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$132,917	PYOtherExpensesAmt
CY Other Expenses	$103,106	CYOtherExpensesAmt
PY Total Expenses	$180,041	PYTotalExpensesAmt
CY Total Expenses	$152,840	CYTotalExpensesAmt
PY Revenues Less Expenses	$51,989	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$87,202	CYRevenuesLessExpensesAmt
Total Assets BOY	$353,285	TotalAssetsBOYAmt
Total Assets EOY	$440,487	TotalAssetsEOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$353,285	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$440,487	NetAssetsOrFundBalancesEOYAmt
Mission	TO IMPROVE WORKING CONDITIONS FOR ITS MEMBERS	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$152,840	ExpenseAmt
Revenue	$240,042	RevenueAmt
Desc	CONTINUALLY WORKING TO IMPROVE THE WORKING CONDITIONS OF THE FIREFIGHTERS MEMBERS.	Desc
Total Program Service Expenses	$152,840	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
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	6	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	0	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	4	GoverningBodyVotingMembersCnt
Independent Voting Member	4	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	false	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	false	ConflictOfInterestPolicyInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	WA	StatesWhereCopyOfReturnIsFldCd
Other	Yes (X)	OtherInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	MARK MERLINO	PersonNm
Phone	2069533359	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	13503 NE 93RD ST	AddressLine1Txt
City	REDMOND	CityNm
State Abbreviation	WA	StateAbbreviationCd
ZIP	98052	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (4 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
GABE DEBAY
PRESIDENT	4.00	0.00	Yes (X)	$17,112	$0	$0
DOUG LOESER
VICE PRESIDENT	4.00	0.00	Yes (X)	$14,976	$0	$0
TROY CROSSLEY
SECRETARY	4.00	0.00	Yes (X)	$10,692	$0	$0
MARK MERLINO
TREASURER	4.00	0.00	Yes (X)	$6,954	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$49,734	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	$238,081	MembershipDuesAmt
All Other Contributions	$1,910	AllOtherContributionsAmt
Total Contributions	$239,991	TotalContributionsAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$51	TotalRevenueColumnAmt
Related Or Exempt Func Income	$51	RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$240,042	TotalRevenueColumnAmt
Related Or Exempt Func Income	$51	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	Yes (X)	InfoInScheduleOPartIXInd

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$49,734	TotalAmt
Program Services	$49,734	ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$2,421	TotalAmt
Program Services	$2,421	ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$624	TotalAmt
Program Services	$624	ProgramServicesAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,556	TotalAmt
Program Services	$2,556	ProgramServicesAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$8,050	TotalAmt
Program Services	$8,050	ProgramServicesAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$7,706	TotalAmt
Program Services	$7,706	ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$2,029	TotalAmt
Program Services	$2,029	ProgramServicesAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
DONATIONS AND GIFTS	$13,545	$13,545
MEETING EXPENSES	$4,818	$4,818
WORK REPLACEMENT TRADES	$3,510	$3,510

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$57,847	TotalAmt
Program Services	$57,847	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$152,840	TotalAmt
Program Services	$152,840	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$353,285	BOYAmt
EOY	$440,487	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$353,285	BOYAmt
EOY	$440,487	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	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	$353,285	BOYAmt
EOY	$440,487	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$353,285	BOYAmt
EOY	$440,487	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$353,285	BOYAmt
EOY	$440,487	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$87,202	ReconcilationRevenueExpnssAmt
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 (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990 governing body review Part VI line 11	THE RETURN IS REVIEWED BY THE OFFICERS AND HANDED OUT IF REQUESTED.
Form 990 availability to public Part VI line 18	THESE DOCUMENTS HAVE NO REASON TO BE INSPECTED BY THE GENERAL PUBLIC. THEY ARE ONLY OF INTEREST TO THE MEMBERSHIP.
Governing documents etc available to public Part VI line 19	THIS IS AN ASSOCIATION OF UNION MEMBERS AND THESE DOCUMENTS WOULD BE OF NO INTEREST TO THE GENERAL PUBLIC
List of other expenses Part IX line 24e	THESE ARE EXPENSED INCURRED FOR THE ASSOCIATION TO FUNCTION.