﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2022v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-11-14T09:38:13-05:00</ReturnTs>
    <TaxPeriodEndDt>2022-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>010522395</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>SMITH &amp; ASSOCIATES CPAS</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>500 US ROUTE 1 STE 102</AddressLine1Txt>
        <CityNm>YARMOUTH</CityNm>
        <StateAbbreviationCd>ME</StateAbbreviationCd>
        <ZIPCd>040966817</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>016019019</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>INTERNATIONAL ASSOCIATION OF FIRE</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>FIGHTERS L-1476 SO PORTLAND</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>INTE</BusinessNameControlTxt>
      <PhoneNum>2078995985</PhoneNum>
      <USAddress>
        <AddressLine1Txt>684 BROADWAY</AddressLine1Txt>
        <CityNm>SOUTH PORTLAND</CityNm>
        <StateAbbreviationCd>ME</StateAbbreviationCd>
        <ZIPCd>04106</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>LUIS TIRADO</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>2078995985</PhoneNum>
      <SignatureDt>2024-11-11</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>LORI L ALIBERTI EA</PreparerPersonNm>
      <PTIN>P00328190</PTIN>
      <PhoneNum>2078468881</PhoneNum>
      <PreparationDt>2024-11-11</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2022</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc4">
      <SpecialConditionDesc>EM3598ME HURRICANE LEE</SpecialConditionDesc>
      <GroupExemptionNum>0160</GroupExemptionNum>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="5">X</Organization501cInd>
      <TypeOfOrganizationAssocInd>X</TypeOfOrganizationAssocInd>
      <GrossReceiptsAmt>83605</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>10368</ContributionsGiftsGrantsEtcAmt>
      <MembershipDuesAmt>54411</MembershipDuesAmt>
      <InvestmentIncomeAmt>104</InvestmentIncomeAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="RetDoc3">18722</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>2990</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>15732</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>80615</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>33448</GrantsAndSimilarAmountsPaidAmt>
      <BenefitsPaidToOrForMembersAmt>2172</BenefitsPaidToOrForMembersAmt>
      <SalariesOtherCompEmplBnftAmt>14856</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>1883</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>3028</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>5137</OtherExpensesTotalAmt>
      <TotalExpensesAmt>60524</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>20091</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>46927</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>67018</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>47824</BOYAmt>
        <EOYAmt>69129</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>679</BOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>226</BOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>48729</BOYAmt>
        <EOYAmt>69129</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>1802</BOYAmt>
        <EOYAmt>2111</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>46927</BOYAmt>
        <EOYAmt>67018</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>TO SERVE THE UNION OF PROFESSIONAL FIRE FIGHTERS OF SOUTH PORTLAND, ME</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TO SERVE THE UNION OF PROFESSIONAL FIRE FIGHTERS OF SOUTH PORTLAND, ME</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GEORGE OUILLETTE</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>3000</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MATTHEW ALBRECHT</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>4800</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JONATHAN MARTIN</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>3000</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RYAN NORTON</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>3000</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LUIS TIRADO</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>LUIS TIRADO</PersonNm>
        <USAddress>
          <AddressLine1Txt>684 BROADWAY</AddressLine1Txt>
          <CityNm>SOUTH PORTLAND</CityNm>
          <StateAbbreviationCd>ME</StateAbbreviationCd>
          <ZIPCd>04106</ZIPCd>
        </USAddress>
        <PhoneNum>2078995985</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
    </IRS990EZ>
    <IRS990ScheduleG documentId="RetDoc3">
      <FundraisingEventInformationGrp>
        <Event1Nm>CHECKING FOR CH</Event1Nm>
        <GrossReceiptsEvent1Amt>18722</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>18722</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>2990</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>18722</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>18722</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>2990</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>2990</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>15732</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10</FormAndLineReferenceDesc>
        <ExplanationTxt>IAFF 17,166 1750 NEW YORK AVENUE NW WASHINGTON DC 20006 PROFESSIONAL FIRE FIGHTERS OF ME 16,282 162 PLYMOUTH ROAD ETNA ME 04434-3134 MAINE AFL-CIO 0 21 GABRIEL DR AUGUSTA ME 04330</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES OFFICE EXPENSES 314 SOFTWARE &amp; APPS 776 WEBSITE COSTS 615 SUPPLIES 966 CHARITABLE DONATIONS 800 COMMUNICATIONS EXPENSE 1,440 NON-INVESTMENT DEPRECIATION 226 TOTAL 5,137</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>FURNITURE/EQUIPMENT 8,265 8,265 LESS ACCUMULATED DEPRECIATION 8,039 8,265 TOTAL 226 0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>PAYROLL LIABILITIES 1,802 2,111 WEYMOUTH FAMILY FUND 0 0</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>