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Nonprofit · EIN 94-3188786

INTERNATIONAL ASSOCIATION OF FIRE FIGHTERS

Also known as L3546 SAN RAMON VALLEY

Tax-exempt · SAN RAMON, CA 94583

Financials

$409K$410K2022$386K$467K2023$389K$425K2024
Revenue Expenses · by fiscal year end
Financials of INTERNATIONAL ASSOCIATION OF FIRE FIGHTERS by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
September 30, 2025990$389,084$425,027-$35,943$393,500$11,088$382,412
September 30, 2024990$385,881$466,581-$80,700$422,749$4,394$418,355
September 30, 2023990$408,675$410,282-$1,607$505,522$6,467$499,055
Financial details: 990 for the year ended September 30, 2025

Revenue

Contributions, gifts and grants
$385,782
Membership dues
$378,696
Program service revenue
$0
Investment income
$3,302
Other revenue
$0

Expenses

Grants and similar amounts paid
$13,300
Compensation of officers, directors and key employees
$97,392
Salaries, compensation and benefits (total)
$106,477
Professional fundraising fees
$0
Legal fees
$23,306
Program services (functional)
$425,027

Balance sheet and other

Total assets, start of year
$422,749
Total assets, end of year
$393,500
Total liabilities, end of year
$11,088
Net assets, end of year
$382,412
Gross receipts
$389,084
Employees
9
Year formed
1994
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 September 30, 2025, highest compensation first.

NameTitleHours / weekCompensation
MICHAEL DUGGANPresident
Officer
10$26,296
RICKY LANIOHANTreasurer
Officer
10$14,315
MICHAEL BUENOSecretary
Officer
10$14,315
KENNETH BORGESVice President
Officer
10$12,662
DEMIAN BANNISTERSHOP STEWARD
Trustee or director
5$5,567
BRANDON CLAYSHOP STEWARD
Trustee or director
5$5,567
STEVEN REEDSHOP STEWARD
Trustee or director
5$4,659
990 for the year ended September 30, 2024: 7 people
NameTitleHours / weekCompensation
RICKY LANIOHANTreasurer
Officer
10$13,673
MICHAEL BUENOSecretary
Officer
10$13,673
MICHAEL DUGGANPresident
Officer
10$5,317
DEMIAN BANNISTERSHOP STEWARD
Trustee or director
5$0
BRANDON CLAYSHOP STEWARD
Trustee or director
5$0
STEVEN REEDSHOP STEWARD
Trustee or director
5$0
KENNETH BORGESVice President
Officer
10$0
990 for the year ended September 30, 2023: 8 people
NameTitleHours / weekCompensation
DAMIEN ALVAREZPresident
Officer
10$27,346
RICKY LANIOHANTreasurer
Officer
10$13,673
TODD WORDVice President
Officer
10$13,673
MICHAEL BUENOSecretary
Officer
10$13,673
ERIK FALKENSTROMSHOP STEWARD
Trustee or director
5$7,290
MICHAEL DUGGANSHOP STEWARD
Trustee or director
5$5,317
SEAN O'DWYERSHOP STEWARD
Trustee or director
5$5,317
NATHAN SMITHSHOP STEWARD
Trustee or director
5$3,176

Address and contacts

Address (IRS master file)
PO BOX 1366, SAN RAMON, CA 94583-6366
In care of
% MICHAEL PICARD
Principal officer (990 for 2024)
MICHAEL DUGGAN, PO BOX 1366, SAN RAMON, CA 94583
Signed the 990
RICKY LANIOHAN, Treasurer
Phone
(925) 736-3546
Return prepared by
DOUGLAS & HORNBERGER LLP

California records

California keeps its own records of charities and corporations. Search them by EIN 94-3188786 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)

Mission

LABOR UNION REPRESENTING THE MEMBERS OF THE SAN RAMON VALLEY FIRE DEPARTMENT REGARDING EMPLOYMENT ISSUES.

990 for the year ended September 30, 2025

Program accomplishments

  • LABOR UNION REPRESENTING THE MEMBERS OF THE SAN RAMON VALLEY FIRE DEPARTMENT REGARDING EMPLOYMENT ISSUES.
    Expenses $425,027

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 September, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025September 30, 2026February 16, 2027Not due yet
2024September 30, 2025February 17, 2026990 on file
2023September 30, 2024February 18, 2025990 on file

IRS record

EIN
94-3188786
Tax-exempt status
501(c)(5): Labor, agricultural or horticultural organization
Donations deductible
No
Exempt since
1940
Accounting year ends
September
Files
Form 990 or 990-EZ
Assets (IRS master file)
$393,500
Income (IRS master file)
$389,084

Filing history

FormYear endedRevenueExpensesAssetsReturn
990September 2025$389,084$425,027$393,500XML
990September 2024$385,881$466,581$422,749XML
990September 2023$408,675$410,282$505,522XML
990September 2022–––IRS
990September 2021–––IRS
990September 2019–––IRS
990September 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 94-3188786).

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 94-3188786.
Is INTERNATIONAL ASSOCIATION OF FIRE FIGHTERS tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(5) since 1940.
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 2025 (the year ending September 30, 2026) is due February 16, 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 September 2025.
Who is the principal officer of INTERNATIONAL ASSOCIATION OF FIRE FIGHTERS?
The 990 for the year ended September 30, 2025 names MICHAEL DUGGAN.
Who are the officers and directors of INTERNATIONAL ASSOCIATION OF FIRE FIGHTERS?
The 990 for the year ended September 30, 2025 lists 7 people; 7 received compensation from the organization, the highest $26,296 (MICHAEL DUGGAN, President).
How much revenue does INTERNATIONAL ASSOCIATION OF FIRE FIGHTERS have?
On its 990 for the year ended September 30, 2025 it reported revenue of $389,084, expenses of $425,027 and total assets of $393,500 at year end.

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