﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.1" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-06-05T05:53:50-07:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>010551915</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Dawn M Kay CPA PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>PO Box 370</AddressLine1Txt>
        <CityNm>Tyngsboro</CityNm>
        <StateAbbreviationCd>MA</StateAbbreviationCd>
        <ZIPCd>01879</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>042635751</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>INTERNATIONAL ASSOCIATION OF</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>FIREFIGHTERS LOCAL 2586</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>INTE</BusinessNameControlTxt>
      <PhoneNum>9788041722</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 51</AddressLine1Txt>
        <CityNm>DRACUT</CityNm>
        <StateAbbreviationCd>MA</StateAbbreviationCd>
        <ZIPCd>01826</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Joseph Dailey Jr</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <SignatureDt>2025-06-05</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Dawn M Kay</PreparerPersonNm>
      <PTIN>P01277519</PTIN>
      <PhoneNum>9786490740</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="IRS990EZ" referenceDocumentId="TransfersPersonalBenefitsContr IRS990ScheduleO" softwareId="24020490" softwareVersionNum="2024v5.1">
      <GroupExemptionNum>0160</GroupExemptionNum>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.DRACUTFIREFIGHTERS.ORG</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="5">X</Organization501cInd>
      <TypeOfOrganizationAssocInd>X</TypeOfOrganizationAssocInd>
      <GrossReceiptsAmt>86386</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>57651</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>1033</InvestmentIncomeAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="IRS990ScheduleG">27702</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>26907</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>795</SpecialEventsNetIncomeLossAmt>
      <CostOfGoodsSoldAmt>0</CostOfGoodsSoldAmt>
      <TotalRevenueAmt>59479</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>9539</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>1058</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>821</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>41139</OtherExpensesTotalAmt>
      <TotalExpensesAmt>52557</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>6922</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>121924</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>128846</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>109371</BOYAmt>
        <EOYAmt>110005</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>12553</BOYAmt>
        <EOYAmt>18841</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>121924</BOYAmt>
        <EOYAmt>128846</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>121924</BOYAmt>
        <EOYAmt>128846</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>To protect and promote the interests of the Dracut Fire Fighters.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>The promotion of a safe, healthy and efficient working environment for the Dracut Firefighters was achieved by negotiating labor issues and improving working conditions.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Bernie Resto Salgado</PersonNm>
        <TitleTxt>Stewart</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Michael Cunha</PersonNm>
        <TitleTxt>Vice President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>1539</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Michael Petrilli II</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>1600</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Joseph Dailey Jr</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>2400</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Marian Nickerson</PersonNm>
        <TitleTxt>Stewart</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Matthew Chandonnet</PersonNm>
        <TitleTxt>Stewart</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Shane O'Donnell</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>4000</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Derek Santos</PersonNm>
        <TitleTxt>Stewart</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</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>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>JOSEPH DAILEY</PersonNm>
        <USAddress>
          <AddressLine1Txt>871 MAMMOTH RD</AddressLine1Txt>
          <CityNm>DRACUT</CityNm>
          <StateAbbreviationCd>MA</StateAbbreviationCd>
          <ZIPCd>01826</ZIPCd>
        </USAddress>
        <PhoneNum>9788041722</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>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
    </IRS990EZ>
    <IRS990ScheduleG documentId="IRS990ScheduleG" softwareId="24020490" softwareVersionNum="2024v5.1">
      <FundraisingEventInformationGrp>
        <Event1Nm>Charity Golf Tournament</Event1Nm>
        <GrossReceiptsEvent1Amt>19817</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>19817</GrossRevenueEvent1Amt>
        <RentFacilityCostsEvent1Amt>11529</RentFacilityCostsEvent1Amt>
        <OtherDirectExpensesEvent1Amt>2362</OtherDirectExpensesEvent1Amt>
        <Event2Nm>FIREFIGHTER BALL</Event2Nm>
        <GrossReceiptsEvent2Amt>7715</GrossReceiptsEvent2Amt>
        <GrossRevenueEvent2Amt>7715</GrossRevenueEvent2Amt>
        <RentFacilityCostsEvent2Amt>9035</RentFacilityCostsEvent2Amt>
        <EntertainmentEvent2Amt>1500</EntertainmentEvent2Amt>
        <OtherDirectExpensesEvent2Amt>2481</OtherDirectExpensesEvent2Amt>
        <GrossReceiptsTotalAmt>27532</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>27532</GrossRevenueTotalEventsAmt>
        <RentFcltyCostsTotalEventsAmt>20564</RentFcltyCostsTotalEventsAmt>
        <EntertainmentTotalEventsAmt>1500</EntertainmentTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>4843</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>26907</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>625</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="24020490" softwareVersionNum="2024v5.1">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1009</FormAndLineReferenceDesc>
        <ExplanationTxt>Depreciation $4702</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1012</FormAndLineReferenceDesc>
        <ExplanationTxt>Insurance $1758</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1</FormAndLineReferenceDesc>
        <ExplanationTxt>PFFM Dues $21455</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.2</FormAndLineReferenceDesc>
        <ExplanationTxt>DONATIONS $7769</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.3</FormAndLineReferenceDesc>
        <ExplanationTxt>Other special event expenses $1731</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.4</FormAndLineReferenceDesc>
        <ExplanationTxt>Old Home Days $1000</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.5</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSE REIMBURSEMENTS $596</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.7</FormAndLineReferenceDesc>
        <ExplanationTxt>KIDS HOLIDAY PARTY $514</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.8</FormAndLineReferenceDesc>
        <ExplanationTxt>WEBSITE $509</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.9</FormAndLineReferenceDesc>
        <ExplanationTxt>MISCELLANEOUS $500</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.10</FormAndLineReferenceDesc>
        <ExplanationTxt>SUPPLIES $392</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.12</FormAndLineReferenceDesc>
        <ExplanationTxt>Cable and Internet $125</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.13</FormAndLineReferenceDesc>
        <ExplanationTxt>TRAVEL &amp; MEETINGS $52</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.14</FormAndLineReferenceDesc>
        <ExplanationTxt>STATE FILING FEES $36</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Assets.1002</FormAndLineReferenceDesc>
        <ExplanationTxt>Furniture and Fixtures - Beginning $86 Furniture and Fixtures - Ending $1767</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Assets.1003</FormAndLineReferenceDesc>
        <ExplanationTxt>Machinery and Equipment - Beginning $12467 Machinery and Equipment - Ending $17074</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>