Nonprofit · EIN 23-7051157
NATIONAL ASSOCIATION OF FIRE INVESTIGATORS
Tax-exempt · BRADENTON, FL 34209
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $766,092 | $805,869 | -$39,777 | $262,546 | $1,378 | $261,168 |
| December 31, 2024 | 990 | $789,949 | $739,941 | $50,008 | $302,522 | $1,577 | $300,945 |
| December 31, 2023 | 990 | $743,510 | $755,616 | -$12,106 | $253,679 | $2,742 | $250,937 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $509,150
- Membership dues
- $509,150
- Program service revenue
- $225,659
- Investment income
- $58
- Net income from sales of inventory
- $31,225
- Other revenue
- $31,225
Expenses
- Grants and similar amounts paid
- $305
- Compensation of officers, directors and key employees
- $76,923
- Other salaries and wages
- $122,742
- Salaries, compensation and benefits (total)
- $215,325
- Professional fundraising fees
- $0
- Legal fees
- $2,830
- Accounting fees
- $7,790
- Occupancy
- $54,500
- Depreciation
- $11
Balance sheet and other
- Total assets, start of year
- $302,522
- Total assets, end of year
- $262,546
- Total liabilities, end of year
- $1,378
- Net assets, end of year
- $261,168
- Land, buildings and equipment
- $27
- Gross unrelated business income
- $58
- Gross receipts
- $944,356
- Employees
- 0
- Volunteers
- 0
- Year formed
- 1961
- State of legal domicile
- FL
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 |
|---|---|---|---|
| HEATHER PERKINS | 2ND VICE CHAIR & EXECUTIVE Trustee or director, Officer | 40 | $76,923 |
| KATHRYN SMITH | CHAIRMAN Trustee or director, Officer | 5 | $0 |
| MICHAEL BEASLEY | PRESIDENT Trustee or director, Officer | 5 | $0 |
| NICK SMITH | TREASURER Trustee or director, Officer | 2 | $0 |
| JASON SUTULA | SECRETARY Trustee or director, Officer | 2 | $0 |
| BRIAN HENRY | DIRECTOR Trustee or director | 0 | $0 |
| WALT GODFREY | DIRECTOR Trustee or director | 0 | $0 |
990 for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| HEATHER PERKINS | 2ND VICE CHAIR & EXECUTIVE Trustee or director, Officer | 40 | $74,232 |
| KATHRYN SMITH | CHAIRMAN Trustee or director, Officer | 5 | $0 |
| MICHAEL BEASLEY | VICE CHAIRMAN & VICE PRESI Trustee or director, Officer | 5 | $0 |
| RONALD HOPKINS | PRESIDENT Trustee or director, Officer | 2 | $0 |
| NICK SMITH | TREASURER Trustee or director, Officer | 2 | $0 |
| JASON SUTULA | SECRETARY Trustee or director, Officer | 2 | $0 |
990 for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KATHRYN SMITH | CHAIRMAN Trustee or director, Officer | 5 | $0 |
| MICHAEL BEASLEY | VICE CHAIRMAN & VICE PRESI Trustee or director, Officer | 5 | $0 |
| RONALD HOPKINS | PRESIDENT Trustee or director, Officer | 2 | $0 |
| HEATHER PERKINS | 2ND VICE CHAIR & EXECUTIVE Trustee or director, Officer | 40 | $0 |
| NICK SMITH | TREASURER Trustee or director, Officer | 2 | $0 |
| JASON SUTULA | SECRETARY Trustee or director, Officer | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 4900 MANATEE AVE WEST, BRADENTON, FL 34209-3859
- Principal officer (990 for 2025)
- KATHRYN SMITH, 4900 MANATEE AVE WEST SUITE 104, BRADENTON, FL 34209
- Signed the 990
- KATHRYN SMITH, CHAIRMAN
- Phone
- (941) 359-2800
- Website
- WWW.NAFI.ORG
- Return prepared by
- LEVIN & LEVY LLC
Mission
EDUCATION OF FIRE INVESTIGATORS
Program accomplishments
- EDUCATION OF FIRE INVESTIGATORS
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
- 23-7051157
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 1970
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $262,546
- Income (IRS master file)
- $944,356
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $766,092 | $805,869 | $262,546 | XML |
| 990 | December 2024 | $789,949 | $739,941 | $302,522 | IRS |
| 990 | December 2023 | $743,510 | $755,616 | $253,679 | XML |
| 990 | December 2022 | $703,969 | $721,898 | $266,374 | 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 23-7051157).
Questions about NATIONAL ASSOCIATION OF FIRE INVESTIGATORS
- What is the EIN of NATIONAL ASSOCIATION OF FIRE INVESTIGATORS?
- The employer identification number (EIN) of NATIONAL ASSOCIATION OF FIRE INVESTIGATORS is 23-7051157.
- Is NATIONAL ASSOCIATION OF FIRE INVESTIGATORS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 1970.
- Are donations to NATIONAL ASSOCIATION OF FIRE INVESTIGATORS tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does NATIONAL ASSOCIATION OF FIRE INVESTIGATORS 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 NATIONAL ASSOCIATION OF FIRE INVESTIGATORS 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 NATIONAL ASSOCIATION OF FIRE INVESTIGATORS 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 NATIONAL ASSOCIATION OF FIRE INVESTIGATORS?
- The 990 for the year ended December 31, 2025 names KATHRYN SMITH.
- Who are the officers and directors of NATIONAL ASSOCIATION OF FIRE INVESTIGATORS?
- The 990 for the year ended December 31, 2025 lists 7 people; 1 received compensation from the organization, the highest $76,923 (HEATHER PERKINS, 2ND VICE CHAIR & EXECUTIVE).
- How much revenue does NATIONAL ASSOCIATION OF FIRE INVESTIGATORS have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $766,092, expenses of $805,869 and total assets of $262,546 at year end.
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