Nonprofit · EIN 23-7187223
INTERNATIONAL ASSOCIATION OF FIRE FIGHTERS
Also known as L1974 LIVERMORE PLEASANTON
Tax-exempt · LIVERMORE, CA 94551
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $481,531 | $404,831 | $76,700 | $1,707,559 | $1,106,453 | $601,106 |
| December 31, 2024 | 990 | $450,244 | $464,182 | -$13,938 | $1,649,290 | $1,123,352 | $525,938 |
| December 31, 2023 | 990 | $434,098 | $263,883 | $170,215 | $540,231 | $0 | $540,231 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $470,226
- Membership dues
- $463,903
- Program service revenue
- $0
- Investment income
- $11,305
- Net gain from sales of assets
- $7,184
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $6,629
- Benefits paid to members
- $100,398
- Compensation of officers, directors and key employees
- $45,050
- Salaries, compensation and benefits (total)
- $45,050
- Professional fundraising fees
- $0
- Legal fees
- $10,874
- Accounting fees
- $810
- Occupancy
- $79,955
- Program services (functional)
- $221,819
- Management and general (functional)
- $183,012
Balance sheet and other
- Total assets, start of year
- $1,649,290
- Total assets, end of year
- $1,707,559
- Total liabilities, end of year
- $1,106,453
- Net assets, end of year
- $601,106
- Land, buildings and equipment
- $1,335,801
- Publicly traded securities
- $73,501
- Gross receipts
- $481,531
- Employees
- 0
- Year formed
- 1974
- State of legal domicile
- CA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAMES SMITH | PRESIDENT Officer | 12 | $11,950 |
| CRAIG BERCHTOLD | VICE PRESIDENT Officer | 12 | $6,638 |
| FRANK NASCA | SECRETARY Officer | 12 | $6,638 |
| CRAIG FREEMAN | TREASURER Officer | 12 | $6,638 |
| JARED JAMISON | STEWARD Trustee or director | 12 | $2,638 |
| SPYRIDON DROSSOS | STEWARD Trustee or director | 12 | $2,638 |
| ROBERT BROWN | STEWARD Trustee or director | 12 | $2,638 |
| JEFF BERNACIL | STEWARD Trustee or director | 12 | $2,638 |
| DAVID RUDBERG | STEWARD Trustee or director | 12 | $2,638 |
990 for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SCOTT CANFIELD | STEWARD Trustee or director | 12 | $0 |
| PEDRO RODRIGUEZ | STEWARD Trustee or director | 12 | $0 |
| ROBERT BROWN | STEWARD Trustee or director | 12 | $0 |
| JEFF BERNACIL | STEWARD Trustee or director | 12 | $0 |
| CRAIG BERCHTOLD | VICE PRESIDENT Officer | 12 | $0 |
| FRANK NASCA | SECRETARY Officer | 12 | $0 |
| JAMES SMITH | PRESIDENT Officer | 12 | $0 |
| CRAIG FREEMAN | TREASURER Officer | 12 | $0 |
990 for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SCOTT CANFIELD | STEWARD Trustee or director | 12 | $0 |
| FRANK NASCA | STEWARD Trustee or director | 12 | $0 |
| LOY PROUDFOOT | STEWARD Trustee or director | 12 | $0 |
| PEDRO RODRIGUEZ | STEWARD Trustee or director | 12 | $0 |
| GERARDO PRECIADO | STEWARD Trustee or director | 12 | $0 |
| CRAIG FREEMAN | TREASURER Officer | 12 | $0 |
| JAMES SMITH | SECRETARY Officer | 12 | $0 |
| CRAIG BERCHTOLD | VICE PRESIDENT Officer | 12 | $0 |
| JOSEPH MCTHORN | PRESIDENT Officer | 12 | $0 |
Address and contacts
- Address (IRS master file)
- 4546 CONTRACTORS PL, LIVERMORE, CA 94551-4805
- In care of
- % CRAIG FREEMAN
- Principal officer (990 for 2025)
- CRAIG FREEMAN, 4546 CONTRACTOR PL, LIVERMORE, CA 94551
- Signed the 990
- CRAIG FREEMAN, TREASURER
- Phone
- (925) 454-2304
- Website
- WWW.IAFF1974.COM
- Return prepared by
- DIANE DRAKE CPA
California records
California keeps its own records of charities and corporations. Search them by EIN 23-7187223 or by the name INTERNATIONAL ASSOCIATION OF FIRE FIGHTERS.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
LABOR UNION. ADMINISTER LONG TERM DISABILITY BENEFITS AND PROVIDES OTHER UNION SERVICES AND MEMBER FUNCTIONS TO FIREFIGHTERS IN PLEASANTON AND LIVERMORE CA
Program accomplishments
- PAYS DUES FOR FIREFIGHTER ASSOCIATIONSExpenses $58,272
- PAYS LONG TERM DISABILITY BENEFITS FOR FIREFIGHTERS IN PLEASANTON AND LIVERMORE CAExpenses $42,126
- UTILITIES FOR STATIONSExpenses $31,024
- FIREHOUSE EXPExpenses $28,768
- MEMBER FUNCTIONSExpenses $23,327
- UNION ATTIREExpenses $11,458
- PROVIDES LEGAL SUPPORT FOR UNION MEMBERSExpenses $10,874
- DONATIONSExpenses $6,629
- LOBBYINGExpenses $3,191
- CONTRACT NEGOTIATIONSExpenses $2,904
- CONFERENCES, EVENTS, MEETINGSExpenses $1,979
- FLOWERS GIFTSExpenses $1,267
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 23-7187223
- Tax-exempt status
- 501(c)(5): Labor, agricultural or horticultural organization
- Donations deductible
- No
- Exempt since
- 1959
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Group exemption
- 0160: INTERNATIONAL ASSOCIATION OF FIRE FIGHTERS
- Assets (IRS master file)
- $1,707,559
- Income (IRS master file)
- $481,531
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $481,531 | $404,831 | $1,707,559 | XML |
| 990 | December 2024 | $450,244 | $464,182 | $1,649,290 | IRS |
| 990 | December 2023 | $434,098 | $263,883 | $540,231 | XML |
| 990 | December 2022 | $381,739 | $378,406 | $370,635 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 23-7187223).
Questions about INTERNATIONAL ASSOCIATION OF FIRE FIGHTERS
- What is the EIN of INTERNATIONAL ASSOCIATION OF FIRE FIGHTERS?
- The employer identification number (EIN) of INTERNATIONAL ASSOCIATION OF FIRE FIGHTERS is 23-7187223.
- Is INTERNATIONAL ASSOCIATION OF FIRE FIGHTERS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(5) since 1959.
- Are donations to INTERNATIONAL ASSOCIATION OF FIRE FIGHTERS tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does INTERNATIONAL ASSOCIATION OF FIRE FIGHTERS file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of INTERNATIONAL ASSOCIATION OF FIRE FIGHTERS due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did INTERNATIONAL ASSOCIATION OF FIRE FIGHTERS last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of INTERNATIONAL ASSOCIATION OF FIRE FIGHTERS?
- The 990 for the year ended December 31, 2025 names CRAIG FREEMAN.
- Who are the officers and directors of INTERNATIONAL ASSOCIATION OF FIRE FIGHTERS?
- The 990 for the year ended December 31, 2025 lists 9 people; 9 received compensation from the organization, the highest $11,950 (JAMES SMITH, PRESIDENT).
- How much revenue does INTERNATIONAL ASSOCIATION OF FIRE FIGHTERS have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $481,531, expenses of $404,831 and total assets of $1,707,559 at year end.
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