INTERNATIONAL ASSOC OF FIREFIGHTER

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1969

Legal Domicile

Principal Officer

DANIEL PENTKOWSKI

Phone

7024238795

Tax Period

2025-01-01 to 2025-12-31

INTERNATIONAL ASSOC OF FIREFIGHTER, founded in 1969, is a small nonprofit that reported $575K in total revenue in fiscal year 2025. Revenue grew 13% year-over-year, indicating healthy expansion. The organization ran a surplus of $184K, a strong 32% operating margin.

Mission

TO REPRESENT MEMBERS IN COLLECTIVE BARGAINING, GRIEVANCE, WORKERS COMPENSATION ISSUES AND TO IMPROVE MEMBERS' WORKING CONDITIONS.

Program Service Accomplishments

Program 1

TO REPRESENT AND TRAIN ALL FIREFIGHTERS AND SECURE IMPROVED WAGES, HOURS, WORKING CONDITIONS AND OTHER ECONOMIC ADVANTAGES THROUGH ORGANIZATION, NEGOTIATIONS AND COLLECTIVE BARGAINING.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $479,866

Program Service Revenue $0

Investment Income $92,721

Other Revenue $2,251

TOTAL REVENUE $574,838

Expense Breakdown

Grants Paid $0

Salaries & Benefits $152,081

Fundraising Expenses $0

Other Expenses $238,915

TOTAL EXPENSES $390,996

Year-over-Year Comparison

	2025	2024	Change
Revenue	$574,838	$509,801	+0.1%
Expenses	$390,996	$367,234	+0.1%
Net Income	$183,842	$142,567	+0.3%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

N/A

Employees

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$141,284

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DANIEL PENTKOWSKI	EXECUTIVE BO	6.00	Officer	$34,646	$0	$34,646
NOEL GIBSON	SECRETARY/TR	4.00	Officer	$25,749	$0	$25,749
JONATHAN UFERS	VICE PRESIDE	4.00	Officer	$25,749	$0	$25,749
IAN BRADLEY	FORMER 2ND V	1.00	Officer	$21,494	$0	$21,494
ZACH DAVIS	PRESIDENT	1.00	Officer	$11,408	$0	$11,408
KENNY RAMIREZ	2ND VICE PRE	1.00	Officer	$6,404	$0	$6,404
LORENZO THOMAS	C SHIFT STEW	1.00	Officer	$3,090	$0	$3,090
CODY MORRIS	FORMER STEWA	1.00	Officer	$2,580	$0	$2,580
BRYAN ADAMS	A SHIFT STEW	1.00	Officer	$2,316	$0	$2,316
ANTHONY HINES	B SHIFT STEW	1.00	Officer	$1,929	$0	$1,929
AK HAFEN	EXECUTIVE BO	1.00	Officer	$1,545	$0	$1,545
MICHAEL SUSCA	EXECUTIVE BO	1.00	Officer	$1,545	$0	$1,545
DUSTIN TINER	EXECUTIVE BO	1.00	Officer	$1,545	$0	$1,545
SETH DEVEREAUX	EXECUTIVE BO	1.00	Officer	$516	$0	$516
MATTHEW OFF	FORMER DIREC	1.00	Officer	$258	$0	$258
GARRETT DODRILL	FORMER EBOAR	1.00	Officer	$255	$0	$255
TROY GOLDBAUM	EXECUTIVE BO	1.00	Officer	$255	$0	$255

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$574,838	$390,996	$1,333,815	$183,842
2024	$509,801	$367,234	$1,096,995	$142,567
2023	$431,447	$299,346	$879,252	$132,101
2022	$358,028	$316,182	$665,369	$41,846
2021	$348,436	$244,922	$741,623	$103,514
2020	$344,829	$271,694	$600,524	$73,135
2019	$357,691	$274,309	$502,474	$83,382
2018	$319,315	$286,097	$417,256	$33,218