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    <ReturnTs>2025-03-24T16:12:13-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
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      <PreparerFirmName>
        <BusinessNameLine1Txt>YEO &amp; YEO PC</BusinessNameLine1Txt>
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      <PreparerUSAddress>
        <AddressLine1Txt>PO Box 3275</AddressLine1Txt>
        <CityNm>Saginaw</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>48605</ZIPCd>
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    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>386090249</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>International Association of Fire</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>Fighters - Local 102</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>INTE</BusinessNameControlTxt>
      <PhoneNum>9893265732</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO Box 1702</AddressLine1Txt>
        <CityNm>Saginaw</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>48605</ZIPCd>
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    <BusinessOfficerGrp>
      <PersonNm>Cody Beaver</PersonNm>
      <PersonTitleTxt>Secretary</PersonTitleTxt>
      <PhoneNum>8103972582</PhoneNum>
      <SignatureDt>2025-03-19</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>1</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Jessica A Rolfe</PreparerPersonNm>
      <PTIN>P01319510</PTIN>
      <PhoneNum>9897939830</PhoneNum>
      <PreparationDt>2025-03-19</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <GroupExemptionNum>0160</GroupExemptionNum>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>www.facebook.com/saginawfirefighters</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="5">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>92028</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>3400</ContributionsGiftsGrantsEtcAmt>
      <MembershipDuesAmt>50910</MembershipDuesAmt>
      <InvestmentIncomeAmt>1091</InvestmentIncomeAmt>
      <SaleOfAssetsGrossAmt>3056</SaleOfAssetsGrossAmt>
      <GainOrLossFromSaleOfAssetsAmt>3056</GainOrLossFromSaleOfAssetsAmt>
      <GamingGrossIncomeAmt referenceDocumentId="RetDoc1041300001">19620</GamingGrossIncomeAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="RetDoc1041300001" fndrsngEventContriPrevRptAmt="3400">13951</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>28877</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>4694</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>63151</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>12000</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>4745</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>31543</OtherExpensesTotalAmt>
      <TotalExpensesAmt>48288</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>14863</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>129129</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>143992</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>129129</BOYAmt>
        <EOYAmt>143992</EOYAmt>
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      <Form990TotalAssetsGrp>
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        <EOYAmt>143992</EOYAmt>
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        <EOYAmt>0</EOYAmt>
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        <BOYAmt>129129</BOYAmt>
        <EOYAmt>143992</EOYAmt>
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      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>To protect the lives and property of City of Saginaw citizens; to promote a safe, healthy work environment; to promote the prevention of burn injuries; to encourage community involvement and participation; to provide our members fair wages, safe working conditions and decent working hours; and to cultivate friendship and fellowship amongst our members.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Local 102 provided protection for the lives and property of City of Saginaw citizens; promoted a safe, healthy work environment; promoted the prevention of burn injuries; encouraged community involvement and participation; provided members fair wages, safe working conditions and decent working hours; and cultivated friendship and fellowship amongst our members.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Robb Gooch</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Brad Luczak</PersonNm>
        <TitleTxt>Vice President/Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Cody Beaver</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd referenceDocumentId="RetDoc1039700001">1</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>MI</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>Cody Beaver</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>PO Box 1702</AddressLine1Txt>
          <CityNm>Saginaw</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48605</ZIPCd>
        </USAddress>
        <PhoneNum>8103972582</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd referenceDocumentId="RetDoc1039700001">0</PoliticalCampaignActyInd>
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    <IRS990ScheduleC documentId="RetDoc1039700001">
      <SubstantiallyAllDuesNondedInd>1</SubstantiallyAllDuesNondedInd>
      <OnlyInHouseLobbyingInd>1</OnlyInHouseLobbyingInd>
      <AgreeCarryoverPriorYearInd>0</AgreeCarryoverPriorYearInd>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule C, Part I-A, Line 1</FormAndLineReferenceDesc>
        <ExplanationTxt>No political campaign activites conducted during 2024.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleC>
    <IRS990ScheduleG documentId="RetDoc1041300001">
      <GamingInformationGrp>
        <GrossRevenueOtherGamingAmt>19620</GrossRevenueOtherGamingAmt>
        <NonCashPrizesOtherGamingAmt>11940</NonCashPrizesOtherGamingAmt>
        <VolunteerLaborOtherGamingInd>1</VolunteerLaborOtherGamingInd>
        <VolunteerLaborOtherGamingPct>1.00000</VolunteerLaborOtherGamingPct>
        <GrossRevenueTotalGamingAmt>19620</GrossRevenueTotalGamingAmt>
        <NonCashPrizesTotalGamingAmt>11940</NonCashPrizesTotalGamingAmt>
        <DirectExpenseSummaryGamingAmt>11940</DirectExpenseSummaryGamingAmt>
        <NetGamingIncomeSummaryAmt>7680</NetGamingIncomeSummaryAmt>
      </GamingInformationGrp>
      <StatesWhereGamingConductedCd>MI</StatesWhereGamingConductedCd>
      <LicensedInd>1</LicensedInd>
      <LicenseSuspendedEtcInd>0</LicenseSuspendedEtcInd>
      <GamingWithNonmembersInd>0</GamingWithNonmembersInd>
      <MemberOfOtherEntityInd>0</MemberOfOtherEntityInd>
      <PersonsWithBooksName>
        <BusinessNameLine1Txt>Cody Beaver</BusinessNameLine1Txt>
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      <PersonsWithBooksUSAddress>
        <AddressLine1Txt>PO Box 1702</AddressLine1Txt>
        <CityNm>Saginaw</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>48605</ZIPCd>
      </PersonsWithBooksUSAddress>
      <CntrctWith3rdPrtyForGameRevInd>0</CntrctWith3rdPrtyForGameRevInd>
      <CharitableDistributionRqrInd>0</CharitableDistributionRqrInd>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc1051800001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 4 - Other Investment Income</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: Investment Income. Amount: 105. Description: Dividends. Amount: 986. Total Included on Form 990-EZ, line 4: 1,091.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16 - Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: Donations. Amount: 1,054. Description: Fees. Amount: 60. Description: Gifts and Flowers. Amount: 100. Description: Insurance. Amount: 933. Description: Meetings and Conventions. Amount: 5,979. Description: Miscellaneous. Amount: 21. Description: Office Supplies. Amount: 1,125. Description: Parties. Amount: 1,312. Description: Per Capita. Amount: 16,896. Description: Postage. Amount: 27. Description: Printing and Copying. Amount: 407. Description: Shirt Drawing. Amount: 325. Description: Softball Team. Amount: 640. Description: Telephone. Amount: 2,340. Description: Travel. Amount: 324. Total to Form 990-EZ, line 16: 31,543.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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