Internatiional Association Of Fire Fighters, A0005 California Prof Fire Fighters in Sacramento, California (CA)

Internatiional Association Of Fire Fighters, A0005 California Prof Fire Fighters
Employer Identification Number (EIN)	951985954
Name of Organization	Internatiional Association Of Fire Fighters
Secondary Name	A0005 California Prof Fire Fighters
In Care of Name	Dallas Jones
Address	1780 Creekside Oaks Dr Ste 200, Sacramento, CA 95833-3633
Activities	Association of employees
Subsection	Labor Organization
Ruling Date	03/1959
Deductibility	Contributions are not deductible
Foundation	All organizations except 501(c)(3)
Organization	Association
Exempt Organization Status	Unconditional Exemption
Tax Period	12/2013
Assets	$1,000,000 to $4,999,999
Income	$1,000,000 to $4,999,999
Filing Requirement	990 (all other) or 990EZ return
Asset Amount	$4,809,687
Amount of Income	$3,606,807
Form 990 Revenue Amount	$3,357,060

Non-representatives - add comments:

Financial snapshot ($)

Revenue for 2013

Assets at the end of 2013

Functional expenses for 2013

	2012	2013
Checklist
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?	No	No
Is the organization required to complete Schedule B, Schedule of Contributors?	Yes	No
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?	No	No
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?	No	No
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?	No	Yes
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?	No	No
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?	No	No
Did the organization maintain collections of works of art, historical treasures, or other similar assets?	No	No
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?	No	No
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?	No	No
Did the organization report an amount for land, buildings, and equipment?	Yes	Yes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?	No	No
Did the organization report an amount for investments-program related that is 5% or more of its total assets?	No	No
Did the organization report an amount for other assets that is 5% or more of its total assets?	No	No
Did the organization report an amount for other liabilities?	No	No
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?	No	No
Did the organization obtain separate, independent audited financial statements for the tax year?	No	No
Was the organization included in consolidated, independent audited financial statements for the tax year?	Yes	Yes
Is the organization a school described in section 170(b)(1)(A)(ii)?	No	No
Did the organization maintain an office, employees, or agents outside of the United States?	No	No
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?	No	No
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?	No	No
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?	No	No
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?	Yes	Yes
Did the organization report more than $15,000 total of fundraising event gross income and contributions?	No	No
Did the organization report more than $15,000 of gross income from gaming activities?	No	No
Did the organization operate one or more hospital facilities?	No	No
Did the organization attach a copy of its audited financial statements?	No	No
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?	Yes	Yes
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?	No	No
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?	No	Yes
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?	No	No
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?	No	No
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?	No	No
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?	No	No
Did the organization engage in an excess benefit transaction with a disqualified person during the year?	No	No
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?	No	No
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?	No	No
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?	No	No
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?	No	No
A family member of a current or former officer, director, trustee, or key employee?	No	No
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?	No	No
Did the organization receive more than $25,000 in non-cash contributions?	No	No
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?	No	No
Did the organization liquidate, terminate, or dissolve and cease operations?	No	No
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?	No	No
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?	No	No
Was the organization related to any tax-exempt or taxable entity?	Yes	Yes
Did the organization have a controlled entity within the meaning of section 512(b)(13)?	Yes	Yes
Did the organization make any transfers to an exempt non-charitable related organization?	No	No
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?	No	No

	2010	2011	2012	2013
Statements Regarding Other IRS Filings and Tax Compliance
The number reported in Box 3 of Form 1096			37	34
The number of Forms W-2G			0	0
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?			Yes	Yes
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return			14	11
Did the organization file all required federal employment tax returns?			Yes	Yes
Did the organization have unrelated business gross income of $1,000 or more during the year?	No	Yes	Yes	Yes
Has it filed a Form 990-T for this year?			No	No
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?			No	No
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?			No	No
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?			No	No
Did the organization file Form 8886-T?			No	No
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?			Yes	Yes
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?			Yes	Yes
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?			No	No
Did the organization notify the donor of the value of the goods or services provided?			No	No
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?			No	No
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?			No	No
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?			No	No
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?			No	No
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?			No	No
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?			No	No
Did the sponsoring organization make any taxable distributions under section 4966?			No	No
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?			No	No
Initiation fees and capital contributions	$0	$0	$0	$0
Gross receipts for public use of club facilities	$0	$0	$0	$0
Gross income from members or shareholders	$0	$0	$0	$0
Gross income from other sources	$0	$0	$0	$0
Is the organization filing Form 990 in lieu of Form 1041?			No	No
The amount of tax-exempt interest received or accrued during the year			$0	$0
Is the organization licensed to issue qualified health plans in more than one state?			No	No
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans			$0	$0
The amount of reserves on hand			$0	$0
Did the organization receive any payments for indoor tanning services during the tax year?			No	No
Has it filed a Form 720 to report these payments?			No	No

	2012	2013
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization	$349,477	$387,811
Total reportable compensation from related organizations	$36,635	$18,771
Total estimated amount of other compensation from the organization and related organizations	$64,121	$76,415
Total number of individuals who received more than $100,000 of reportable compensation from the organization	1	2
Total number of independent contractors who received more than $100,000 of compensation from the organization	2	2

	2010	2011	2012	2013
Statement of Revenue
Total revenue	$3,622,739	$3,141,482	$5,973,704	$3,357,060
Contributions, Gifts, Grants and Other Similar Amounts	$1,173,202	$702,466	$2,476,210	$808,624
Program Service Revenue	$2,452,312	$2,429,683	$3,518,860	$2,557,116
900099			$58,512	$85,500
900099			$3,364,847	$40,000
900099			$50,151	$2,373,104
532000			$45,350	$58,512
All other program service revenue			$0	$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)	$3,150	$878	$150	$117
Income from investment of tax-exempt bond proceeds	$0	$0	$0	$0
Royalties	$0	$0	$0	$0
Net rental loss	$82,011	$-21,026	$-32,366	$-28,539
Gross rents (Real / Personal)	$252,450 / $0	$221,208 / $0	$221,208 / $0	$221,208 / $0
Less: rental expenses (Real / Personal)	$170,439 / $0	$242,234 / $0	$253,574 / $0	$249,747 / $0
Rental income or (loss) (Real / Personal)	$82,011 / $0	$-21,026 / $0	$-32,366 / $0	$-28,539 / $0
Net gain/loss from sales of assets other than inventory	$-120,454	$-80	$0	$0
Net income/loss from fundraising events	$-3,380	$3,670	$0	$0
Net income/loss from gaming activities	$0	$0	$0	$0
Net income/loss from sales of inventory	$0	$0	$0	$0
Miscellaneous Revenue	$35,898	$25,891	$10,850	$19,742
900099			$6,813	$10,000
900099			$4,037	$9,742
All other revenue			$0	$0

	2010	2011	2012	2013
Statement of Functional Expenses
Total functional expenses	$4,468,284	$2,931,577	$6,139,616	$3,246,325
Grants and other assistance to domestic organizations and domestic governments			$43,800	$46,548
Grants and other assistance to domestic individuals			$0	$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals			$0	$0
Benefits paid to or for members			$0	$0
Compensation of current officers, directors, trustees, and key employees	$194,239	$184,036	$196,338	$198,647
Compensation not included above, to disqualified persons			$0	$0
Other salaries and wages	$384,249	$402,331	$273,588	$226,121
Pension plan accruals and contributions			$49,269	$53,039
Other employee benefits			$106,558	$130,716
Payroll taxes	$55,709	$59,073	$55,701	$60,838
Fees for services (non-employees)
Management			$0	$0
Legal			$1,953	$37,831
Accounting			$19,680	$19,680
Lobbying			$367,292	$371,292
Professional fundraising services	$635,602	$563,257	$718,306	$646,899
Investment management fees			$0	$0
Other			$45,235	$34,148
Advertising and promotion			$34,734	$29,357
Office expenses			$115,639	$107,974
Information technology			$0	$3,058
Royalties			$0	$0
Occupancy			$109,098	$106,818
Travel			$157,078	$126,001
Payments of travel or entertainment expenses for any federal, state, or local public officials			$0	$0
Conferences, conventions, and meetings			$130,232	$285,442
Interest			$1,162	$1,033
Payments to affiliates			$0	$0
Depreciation, depletion, and amortization			$80,213	$80,528
Insurance			$35,074	$36,266
Other expenses			$57,030	$256,663
Other expenses			$207,415	$228,488
Other expenses			$261,144	$133,859
Other expenses			$3,039,553	$7,888
Other expenses			$33,524	$17,191

	2010	2011	2012	2013
Balance Sheet
Total assets	$5,046,704	$5,031,394	$4,765,851	$4,809,687
Cash - non-interest-bearing			$200	$200
Savings and temporary cash investments			$913,879	$1,075,844
Pledges and grants receivable, net			$0	$0
Accounts receivable, net			$248,427	$213,732
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees			$0	$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations			$0	$0
Notes and loans receivable, net			$0	$0
Inventories for sale or use			$0	$0
Prepaid expenses and deferred charges			$55,236	$69,659
Land, buildings, and equipment: cost or other basis			$3,443,186	$3,345,329
Investments - publicly traded securities			$0	$0
Investments - other securities			$0	$0
Investments - program-related			$104,923	$104,923
Intangible assets			$0	$0
Other assets			$0	$0
Total liabilities	$2,555,637	$2,330,421	$2,230,790	$2,163,891
Accounts payable and accrued expenses			$96,008	$59,425
Grants payable			$0	$0
Deferred revenue			$0	$0
Tax-exempt bond liabilities	$0	$0	$0	$0
Escrow or custodial account liability			$0	$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons			$0	$0
Secured mortgages and notes payable to unrelated third parties	$2,190,234	$2,163,338	$2,134,782	$2,104,466
Unsecured notes and loans payable to unrelated third parties	$0	$0	$0	$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)			$0	$0
Total net assets or fund balances	$2,491,067	$2,700,973	$2,535,061	$2,645,796
Unrestricted net assets			$2,535,061	$2,645,796
Temporarily restricted net assets			$0	$0
Permanently restricted net assets			$0	$0
Capital stock or trust principal, or current funds			$0	$0
Paid-in or capital surplus, or land, building, or equipment fund			$0	$0
Retained earnings, endowment, accumulated income, or other funds	$0	$0	$0	$0

Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:	Not provided
Number of organizations supported	0
Sum of amounts of support	$0

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Id	Name	Address	State	Established	Total Income
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3	Interim Inc	PO BOX 3222, Monterey, CA 93942-3222	CA	1975-09	$10,400,972
4	Interlight Productions	4250 Coldwater Canyon Ave Apt 111, Studio City, CA 91604-1936	CA	1995-08	$1
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7	Intermountain Park And Recreation Inc	Po Box 1108, Julian, CA 92036	CA	1996-03	$23,850
8	Intermountain Volunteer Fire And Rescue Department	PO BOX 1362, Ramona, CA 92065-0875	CA	1989-11	$40,738
9	Intermountain Youth Soccer League Incorporated	Po Box 56, Fall River Mills, CA 96028	CA	1987-05	$0
10	Internal Martial Arts Association For Health And Enlightenment	Po Box 365, Walnut Creek, CA 94597	CA	2002-10	$23,085
11	Internatiional Association Of Fire Fighters, A0005 California Prof Fire Fighters	1780 Creekside Oaks Dr Ste 200, Sacramento, CA 95833-3633	CA	1959-03	$3,606,807
12	International & National Institute Of Governmental Relations	2030 N Vine St Ste 200, Hollywood, CA 90068-3915	CA	1969-08	$300
13	International Academy Of Detoxification Specialists	236 W Mountain St Ste 105, Pasadena, CA 91103-2968	CA	2001-03	$447,132
14	International Academy Of Gnathology	7840 El Cajon Blvd, La Mesa, CA 91942-0600	CA	1972-11	$181,207
15	International Academy Of Trial Lawyers Foundation	4 Embarcadero Center, San Francisco, CA 94111-4106	CA	1984-08	$741,034
16	International Action Ministries Inc	2610 Galveston St, San Diego, CA 92110-2309	CA	1996-03	$174,217
17	International Agape Medical Missions Inc, I Am Missions Inc	PO BOX 221635, Sacramento, CA 95822-8635	CA	1995-01	$17,812
18	International Aid For Korean Animals	3012 Harrison St Unit B, Oakland, CA 94611-6300	CA	1997-10	$431,786
19	International Aids Society Usa	425 California St Ste 1450, San Francisco, CA 94104-2120	CA	1993-04	$2,355,771
20	International Alexandria Baptist Mission	8686 El Cerro Circle, Fountain Valley, CA 92708	CA	2004-09	$43,493

Affiliation	Name	Address	State	Established	Total Income
20 biggest affiliated organizations
Central	International Association Of Fire Fighters, Iaff 4880	Po Box 963, Cle Elum, WA 98922	WA	1940-10	$52,141,456
Subordinate	International Association Of Fire Fighters, L0854 New York Uniformed Fire Offic	225 Broadway Suite 401, New York, NY 10007-3001	NY	1959-03	$6,358,741
Subordinate	International Association Of Fire Fighters, 22 Local And Fop Lodge 5 Memorial	Assoc Of Philadelphia, Philadelphia, PA 19123	PA	1959-03	$3,340,293
Subordinate	International Association Of Fire Fighters, L0042 Kansas City	6320 Manchester Ave Ste 42a, Kansas City, MO 64133-4878	MO	1958-05	$2,326,487
Subordinate	International Association Of Fire Fighters, 2928 L Prof Ff And Para Of W Palm B	2328 S Congress Ave Ste 2b, West Palm Bch, FL 33406-7674	FL	1959-03	$1,851,330
Subordinate	International Association Of Fire Fighters, A0012 Associated Fire Fighters Of I	927 S 2nd St, Springfield, IL 62704-2701	IL	1940-10	$1,790,768
Subordinate	International Association Of Fire Fighters, A0003 Prof Fire Fighters Of Arizona	61 E Columbus 100, Phoenix, AZ 85012-2333	AZ	1966-09	$1,421,370
Subordinate	International Association Of Fire Fighters, L0027 Seattle	517 2nd Ave W, Seattle, WA 98119-3927	WA	1940-10	$1,121,337
Subordinate	International Association Of Fire Fighters, A0047 Ff For A Better Wisconsin	10430 S Justin Dr, Oak Creek, WI 53154-6534	WI	1940-10	$1,078,261
Subordinate	International Association Of Fire Fighters, L2546 Suncoast Prof Fire Fighters &	740 Commerce Dr Ste 1, Venice, FL 34292-1743	FL	1959-03	$874,200
Subordinate	International Association Of Fire Fighters, L1364 Ventura County	3251 Corte Malpaso Ste 501bc, Camarillo, CA 93012-8092	CA	1959-03	$811,351
Subordinate	International Association Of Fire, L1285 Las Vegas	502 S 9th St, Las Vegas, NV 89101-7011	NV	1966-09	$674,807
Subordinate	International Association Of Fire Fighters, 0176l Tulsa	1283 S Detroit Ave, Tulsa, OK 74120-4231	OK	1959-03	$568,209
Subordinate	International Association Of Fire Fighters, L0799 Providence	9092 Printery St, Providence, RI 02904	RI	1966-09	$559,917
Subordinate	International Association Of Fire Fighters, A0044 Virginia Prof Fire Fighters	455 Hidden Country Ln, Hardy, VA 24101-5557	VA	1966-09	$466,512
Subordinate	International Association Of Fire Fighters, L1109 Santa Monica	222 Hollister Ave, Santa Monica, CA 90405-3421	CA	1970-04	$308,192
Subordinate	International Association Of Fire Fighters, L1171 Santa Clara	PO BOX 1185, Santa Clara, CA 95052-1185	CA	1940-10	$294,427
Subordinate	International Association Of Fire, L0778 Burbank	2116 W Magnolia Blvd, Burbank, CA 91506-1732	CA	1959-03	$269,447
Subordinate	International Association Of Fire Fighters, L0050 Peoria	PO BOX 5005, Peoria, IL 61601-5005	IL	1941-01	$250,676
Subordinate	International Association Of Fire Fighters, L0950 Brookline	PO BOX 771, Brookline Village, MA 02447	MA	1959-03	$246,450

Number of affiliated organizations

Alaska	5
Alabama	42
Arkansas	22
Arizona	35
California	209
Colorado	41
Connecticut	57
District of Columbia	2
Delaware	3
Florida	153
Georgia	20
Hawaii	2
Iowa	35
Idaho	21
Illinois	196
Indiana	65
Kansas	21
Kentucky	34
Louisiana	43
Massachusetts	191
Maryland	25
Maine	20
Michigan	125
Minnesota	37
Missouri	36
Mississippi	11

Montana	19
North Carolina	32
North Dakota	6
Nebraska	16
New Hampshire	36
New Jersey	71
New Mexico	18
Nevada	16
New York	108
Ohio	275
Oklahoma	70
Oregon	40
Pennsylvania	72
Rhode Island	36
South Carolina	11
South Dakota	7
Tennessee	37
Texas	156
Utah	15
Virginia	53
Vermont	13
Washington	141
Wisconsin	63
West Virginia	25
Wyoming	6
International	3

Total

2,796

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