2019-11-15T13:31:18-06:00 2018-12-31 470900880 CALIBRE CPA GROUP PLLC 7501 WISCONSIN AVENUE SUITE 1200 WEST BETHESDA MD 20814 990 2018-01-01 131846552 INTERNATIONAL ASSOCIATION OF FIRE CHIEFS INC INTE 7032730911 4795 MEADOW WOOD LANE NO 100 CHANTILLY VA 20151 DAVID NUCKOLS COO AND DEPUTY EXEC. DIRECTOR 7032730911 2019-11-15 1 SUBRINA WOOD CPA P00365899 2023319880 38.100.43.98 2019-11-15 14:30:16 ES P AAC600C6407F438ED9881BB94AB08BDC6703F2AD 503212571B492C6734ECC8D7D4B0C3065084245C 2018 2020-03-31 21:24:44Z MARK W LIGHT 4795 MEADOW WOOD LANE NO 100 CHANTILLY VA 20151 22536228 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 96 18 30745 0 5919333 7755163 9874624 8538729 3486847 -194904 484636 439214 19765440 16538202 0 0 0 0 7174237 7527464 0 0 0 8774994 10845568 15949231 18373032 3816209 -1834830 12726772 12864458 4461936 6434452 8264836 6430006 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 4254845 GRANTS AND CONTRACTS: EVENTS AND RESEARCH FUNDED FOR THE BETTERMENT OF THE FIRE SERVICE. 4076716 5489533 EDUCATION AND CONFERENCES: PROVIDED FORUM FOR SEMINARS AND MEETINGS TO EDUCATE MEMBERS ON CURRENT ADVANCEMENTS IN FIRE SERVICE. 2544660 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.WE'RE COMMITTED TO BUILDING LONG-TERM, INTEGRATED, STRATEGIC ALLIANCES WITH LIKE-MINDED COMPANIES. WE DEVELOP HIGH-RETURN, YEAR-ROUND ENGAGEMENT OPPORTUNITIES. OUR EXPERIENCED CORPORATE RELATIONS TEAM WILL WORK WITH YOU ONE-ON-ONE TO DEVELOP A CUSTOMIZED PROGRAM THAT BEST MEETS YOUR BUSINESS OBJECTIVES. 5139006 3013451 OTHER PROGRAM EXPENSES INCLUDE COMMUNICATION AND INFORMATION, LEGISLATIVE PROGRAMS, AND MEMBERSHIP PROGRAMS. 5139006 3013451 16015227 1 1 0 1 0 0 0 0 0 0 1 1 0 0 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 1 244 0 1 96 1 1 1 0 0 0 0 0 0 0 1 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 ALLEN LASSINGER DIRECTOR OF FINANC 7032730911 4795 MEADOW WOOD LANE SUITE 100 CHANTILLY VA 20151 DAN EGGLESTON PRESIDENT AND CHAIRMAN OF THE BOARD 5.00 X X 0 0 0 GARY LUDWIG FIRST VICE PRESIDENT 5.00 X X 0 0 0 OTTO DROZD SECOND VICE PRESIDENT 5.00 X X 0 0 0 TOM JENKINS PAST PRESIDENT 5.00 X X 0 0 0 RICHARD CARRIZZO TREASURER 5.00 X X 0 0 0 KEN STUEBING DIRECTOR AT LARGE - CANADIAN DIVISION 5.00 X 0 0 0 DONNA BLACK VOLUNTEER & COMBINATION OFFICERS SECTION 5.00 X 0 0 0 TED LOWDEN 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 TIMM SCHABBEL GREAT LAKES DIVISION 5.00 X 0 0 0 LARRY FEW METROPOLITAN CHIEFS DIVISION 5.00 X 0 0 0 JERRY RHODES MISSOURI VALLEY DIVISION 5.00 X 0 0 0 STEVEN LOCKE NEW ENGLAND DIVISION 5.00 X 0 0 0 BILLY GOLDFEDER SAFETY, HEALTH, AND SURVIVAL SECTION 5.00 X 0 0 0 KEITH BROWN SOUTHEASTERN DIVISION 5.00 X 0 0 0 ROY ROBICHAUX SOUTHWESTERN DIVISION 5.00 X 0 0 0 DOUGLAS SCHRAGE WESTERN DIVISION 5.00 X 0 0 0 MARK LIGHT CEO AND EXECUTIVE DIRECTOR 40.00 X 345163 0 67661 DAVID NUCKOLS COO AND DEPUTY EXECUTIVE DIRECTOR 40.00 X 170955 0 16211 TOMMY HICKS CSO AND DEPUTY EXECUTIVE DIRECTOR 40.00 X 184667 0 24145 ALLEN LASSINGER DIRECTOR OF FINANCE 40.00 X 150309 0 8314 KENNETH LASALA DIRECTOR, GOVERNMENT RELATIONS & POLICY 40.00 X 150118 0 20745 NANCY WEAVER GRANTS & PROGRAM ADMINISTRATOR 40.00 X 145533 0 19734 TERRY MONROE DIRECTOR, MEMBERSHIP & EXTERNAL RELATIONS 40.00 X 148526 0 22159 PREET BASSI CHIEF EXECUTIVE OFFICER, CENTER FOR PUBLIC SAFETY 40.00 X 190860 0 35772 LISA YONKERS DIRECTOR OF PROFESSIONAL DEVELOPMENT 40.00 X 129759 0 9422 1615890 0 224163 20 0 1 0 MISSION-CENTERED SOLUTIONS PO BOX 969 FRANKTOWN CO 80116 CONSULTING SERVICES 499483 FREEMAN AUDIO VISUAL SOLUTIONS PO BOX 650519 DALLAS TX 75265 AUDIO VISUAL RENTALS 356869 VENABLE LLP PO BOX 62727 BALTIMORE MD 21264 LEGAL FEES 334615 CHANTILLY MEADOWS 4200 AIRLINE PARKWAY CHANTILLY VA 20151 RENT 315066 KINEO GROUP INC 332 S MICHIGAN AVE CHICAGO IL 60604 CONSULTING FIRM 270202 25 4500467 3254696 7755163 EDUCATION & CONFERENCE 900099 5489533 5489533 MEMBERSHIP DUES 900099 1818815 1818815 SECTIONS & COMMITTEES 900099 1026838 1026838 COMMUNICATION & INFORMATION 900099 168145 137400 30745 SERVICE CONTRACTS 900099 30398 30398 5000 5000 8538729 134696 134696 282074 282074 40739 0 40739 40739 40739 5652886 15540 5998026 0 -345140 15540 -329600 -329600 MANAGEMENT FEES 900099 107505 107505 MANAGEMENT FEES 900099 8914 8914 MISCELLANEOUS 900099 -18 -18 116401 16538202 8502984 30745 249310 X 967425 193485 773940 5363683 4964283 399400 367685 347816 19869 252820 237675 15145 575851 475754 100097 357436 357436 43706 43706 37191 37191 2643976 2497200 146776 297951 247302 50649 1009777 838124 171653 890519 805828 84691 449252 405347 43905 1705070 1674242 30828 2835578 2829369 6209 201972 165504 36468 71409 23124 48285 RECOGNITION & AWARDS 66443 66441 2 DUES & SUBSCRIPTIONS 61600 61598 2 ORGANIZATIONAL PROJECTS 58078 58076 2 PROFESSIONAL DEVELOPMEN 54938 54936 2 60672 69123 -8451 18373032 16015227 2357805 0 2547050 549327 154871 1832792 1687581 1183357 1735662 281062 222548 2545971 337022 169752 2208949 5516316 5110394 886184 886166 310259 308960 12726772 12864458 739398 1035840 3422088 2835907 500000 300450 2062705 4461936 6434452 X 8264836 6430006 8264836 6430006 12726772 12864458 -1834830 0 X X 0 1 X 1 1 1 X 2102605 3092509 4346348 5919333 7755163 23215958 7610055 8222491 9326110 9874624 8502984 43536264 9712660 11315000 13672458 15793957 16258147 66752222 0 0 0 66752222 286934 367714 364786 532547 416770 1968751 286934 367714 364786 532547 416770 1968751 119294 137083 72905 85371 116401 531054 10118888 11819797 14110149 16411875 16791318 69252027 0.96390 0.96260 0.02840 0.02950 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 1 0 0 1 111555 0 1 87087 1 6056 0 204698 0 PART II-B, LINE 1: IAFC WORKED ON APPROPRIATIONS TO ASSIST LOCAL FIRE DEPARTMENTS WITH EQUIPMENT NEEDS; CAMPUS FIRE SAFETY ISSUES; HAZMAT PLACARDS ON RAILCARS; MEDICARE PAYMENT POLICIES FOR AMBULANCE SERVICES; AND OTHER ACTIVIES. ALSO, IAFC ISSUED CALLS TO ACTION THROUGH MEMBER ALERTS EMAILS TO THE MEMBERSHIP, AND THROUGH MEETINGS AND OTHER ENGAGEMENTS, THE IAFC STAFF WORKED TO ACHIEVE GOALS THAT FURTHER THE GOALS OF THE MEMBERSHIP AND THE FIRE SERVICE. ALSO PRODUCED A VIDEO ON THE IMPORTANCE OF THE AFG PROGRAM 2034009 151281 1882728 511962 185741 326221 2208949 886166 C 886166 DEFERRED COMPENSATION 321471 DEFERRED RENT 1741234 2062705 X 20852172 4313970 4313970 16538202 0 16538202 22619859 4246827 4246827 18373032 0 18373032 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. THE ASSOCIATION HAD NO UNRELATED BUSINESS INCOME TAX FOR THE YEARS ENDED DECEMBER 31, 2018 AND 2017. 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, 2018, 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, 2018, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2015 THROUGH 2017 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 4,313,970. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES OF GPSS AND SUBSIDIARY 4,172,262. PROVISION FOR INCOME TAXES 74,565. X X 1 1 X X X X 0 1 0 0 0 0 0 0 0 MARK LIGHT CEO AND EXECUTIVE DIRECTOR 345163 0 0 0 0 0 45985 0 21676 0 412824 0 0 0 DAVID NUCKOLS COO AND DEPUTY EXECUTIVE DIRECTOR 170955 0 0 0 0 0 11709 0 4502 0 187166 0 0 0 TOMMY HICKS CSO AND DEPUTY EXECUTIVE DIRECTOR 184667 0 0 0 0 0 12643 0 11502 0 208812 0 0 0 ALLEN LASSINGER DIRECTOR OF FINANCE 150309 0 0 0 0 0 0 0 8314 0 158623 0 0 0 KENNETH LASALA DIRECTOR, GOVERNMENT RELATIONS & POL 150118 0 0 0 0 0 10525 0 10220 0 170863 0 0 0 NANCY WEAVER GRANTS & PROGRAM ADMINISTRATOR 145533 0 0 0 0 0 9940 0 9794 0 165267 0 0 0 TERRY MONROE DIRECTOR, MEMBERSHIP & EXTERNAL RELA 148526 0 0 0 0 0 11243 0 10916 0 170685 0 0 0 PREET BASSI CHIEF EXECUTIVE OFFICER, CENTER FOR 190860 0 0 0 0 0 18499 0 17273 0 226632 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 FOR THE EXECUTIVE DIRECTOR. THE PLAN IS FUNDED IN PART BY EMPLOYER NON-ELECTIVE CONTRIBUTIONS. THE EMPLOYER NON-ELECTIVE CONTRIBUTION TO THE PLAN IS 6% OF COMPENSATION. THE PARTICIPANT WILL BE ENTITLED TO RECEIVE BENEFITS WITHIN THE TERMS OF THE CONTRACT UPON RETIREMENT. DURING 2018, MARK LIGHT, THE EXECUTIVE DIRECOR RECEIVED A CONTRIBUTION TOTALING $45,985. FORM 990, PART VI, SECTION A, LINE 6 MEMBERSHIP IS DEFINED BY RANK WITHIN THE FIRE SERVICES. ALL MEMBERS HAVE VOTING RIGHTS ON ORGANIZATIONAL ELECTIONS AND BYLAWS CHANGES. FORM 990, PART VI, SECTION A, LINE 7A ALL MEMBERS HAVE ELECTIONS RIGHTS FOR PTINCIPAL OFFICERS AND THE OFFICER AFFILIATED WITH THEIR SPECIFIC IAFC 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 CONTROLLER, COO, CEO AND THE TREASURER. 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 2,497,200. MANAGEMENT AND GENERAL EXPENSES 146,776. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,643,976. 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 4025 FAIR RIDGE DRIVE STE 300 FAIRFAX VA 22033 450594877 CONSULTING AND LEASING SERVICES VA INTL ASSOC OF FIRE CHIEFS C -18 2294472 1.00000 1 EMERGENCY SERVICES CONSULTING INTERNATIONAL 25200 SW PARKWAY AVE STE 3 WILSONVILLE OR 97070 232826074 LOCAL GOVERNMENT CONSULTING OR GLOBAL PUBLIC SAFETY SOLUTIONS C 210306 1712612 0.75800 1 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 GLOBAL PUBLIC SAFETY SOLUTIONS INC N ACTUAL COST INCURRED GLOBAL PUBLIC SAFETY SOLUTIONS INC R ACTUAL AMOUNT TRANSFERRED GLOBAL PUBLIC SAFETY SOLUTIONS INC D LOAN OUTSTANDING AT YEAR-END