Nonprofit · EIN 38-2259831
MICHIGAN FIRE CHIEFS ASSOCIATION
Tax-exempt · ANN ARBOR, MI 48105
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $329,755 | $326,488 | $3,267 | $109,110 | $0 | $109,110 |
| December 31, 2024 | 990 | $331,055 | $311,789 | $19,266 | $105,843 | $0 | $105,843 |
| December 31, 2023 | 990 | $302,034 | $291,462 | $10,572 | $86,577 | $0 | $86,577 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $175,242
- Membership dues
- $174,842
- Program service revenue
- $152,081
- Investment income
- $0
- Net income from sales of inventory
- $2,432
- Other revenue
- $2,432
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $75
- Accounting fees
- $5,103
- Program services (functional)
- $212,709
- Management and general (functional)
- $113,779
Balance sheet and other
- Total assets, start of year
- $105,843
- Total assets, end of year
- $109,110
- Total liabilities, end of year
- $0
- Net assets, end of year
- $109,110
- Gross receipts
- $329,755
- Employees
- 0
- Year formed
- 1998
- State of legal domicile
- MI
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 |
|---|---|---|---|
| LINDA MARINUCCI | EXECUTIVE DI Trustee or director | 5 | $53,684 |
| GREG FLYNN | DIRECTOR Trustee or director | 3 | $300 |
| DANIEL BESSON | DIRECTOR Trustee or director | 3 | $0 |
| ROBERT JENNISON | DIRECTOR Trustee or director | 3 | $0 |
| DAVID PELTON | DIRECTOR Trustee or director | 3 | $0 |
| JOHNNY MENIFEE | PRESIDENT Officer | 3 | $0 |
| JOSH MOSHER | SECRETARY/TR Officer | 3 | $0 |
| JEFF ROBERTS | PAST PRESIDE Officer | 3 | $0 |
| CHRISTOPHER STOEKLEIN | VICE PRESIDE Officer | 3 | $0 |
990 for the year ended December 31, 2024: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LINDA MARINUCCI | EXECUTIVE DI Trustee or director | 5 | $44,000 |
| GREG FLYNN | DIRECTOR Trustee or director | 3 | $0 |
| JEFF FREIDENSTAB | DIRECTOR Trustee or director | 3 | $0 |
| JOSH MOSHER | DIRECTOR Trustee or director | 3 | $0 |
| SAM PETERSON | DIRECTOR Trustee or director | 3 | $0 |
| TERESA ROBINSON | DIRECTOR Trustee or director | 3 | $0 |
| STEVEN MCKELLAR | SECRETARY/TR Officer | 3 | $0 |
| JOHNNY MENIFEE | PRESIDENT Officer | 3 | $0 |
| JEFF ROBERTS | PAST PRESIDE Officer | 3 | $0 |
| CHRISTOPHER STOEKLEIN | VICE PRESIDE Officer | 3 | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LINDA MARINUCCI | EXECUTIVE DI Trustee or director | 5 | $47,200 |
| STEVEN MCKELLAR | SECRETARY/TR Officer | 5 | $0 |
| JOHNNY MENIFEE | PRESIDENT Officer | 5 | $0 |
| JEFF ROBERTS | PAST PRESIDE Officer | 5 | $0 |
| CHRISTOPHER STOEKLEIN | VICE PRESIDE Officer | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 5697 BEDFORD PLACE, ANN ARBOR, MI 48105-0000
- Principal officer (990 for 2025)
- LINDA MARINUCCI, 5697 BEDFORD PLACE, ANN ARBOR, MI 48105
- Signed the 990
- LINDA MARINUCCI, EXECUTIVE DIRECTOR
- Phone
- (248) 506-3401
- Website
- WWW.MICHIEFS.ORG
- Return prepared by
- SALLAN NEMES LYMAN & STRAKOVITS CPAS PC
Mission
TO PROVIDE FIREFIGHTER EDUCATION AND TRAINING THROUGHOUT MICHIGAN.
Program accomplishments
- CONTINUING EDUCATION FOR MEMBER FIREFIGHTERS.Expenses $204,868 · revenue $151,331
- YELLOW ROSE CAMPAIGN TO PREVENT SUICIDE & ENCOURAGE MENTAL HEALTH TREATMENT AMONGST FIREFIGHTERS AND EMS TECHNICIANS.Expenses $7,841 · revenue $750
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
- 38-2259831
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 1998
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $109,110
- Income (IRS master file)
- $329,755
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $329,755 | $326,488 | $109,110 | IRS |
| 990 | December 2024 | $331,055 | $311,789 | $105,843 | XML |
| 990 | December 2023 | $302,034 | $291,462 | $86,577 | XML |
| 990 | December 2022 | $338,411 | $359,293 | $76,005 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | 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 38-2259831).
Questions about MICHIGAN FIRE CHIEFS ASSOCIATION
- What is the EIN of MICHIGAN FIRE CHIEFS ASSOCIATION?
- The employer identification number (EIN) of MICHIGAN FIRE CHIEFS ASSOCIATION is 38-2259831.
- Is MICHIGAN FIRE CHIEFS ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 1998.
- Are donations to MICHIGAN FIRE CHIEFS ASSOCIATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does MICHIGAN FIRE CHIEFS ASSOCIATION 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 MICHIGAN FIRE CHIEFS ASSOCIATION 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 MICHIGAN FIRE CHIEFS ASSOCIATION 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 MICHIGAN FIRE CHIEFS ASSOCIATION?
- The 990 for the year ended December 31, 2025 names LINDA MARINUCCI.
- Who are the officers and directors of MICHIGAN FIRE CHIEFS ASSOCIATION?
- The 990 for the year ended December 31, 2025 lists 9 people; 2 received compensation from the organization, the highest $53,684 (LINDA MARINUCCI, EXECUTIVE DI).
- How much revenue does MICHIGAN FIRE CHIEFS ASSOCIATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $329,755, expenses of $326,488 and total assets of $109,110 at year end.
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