Nonprofit · EIN 42-6059221
INTERNATIONAL ASSOCIATION OF FIRE FIGHTERS
Also known as L0066 WATERLOO
Tax-exempt · WATERLOO, IA 50703
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $131,697 | $143,875 | -$12,178 | $652,028 | $0 | $652,028 |
| December 31, 2024 | 990 | $160,151 | $139,012 | $21,139 | $664,206 | $0 | $664,206 |
| December 31, 2023 | 990 | $163,465 | $120,316 | $43,149 | $643,067 | $0 | $643,067 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $110,512
- Membership dues
- $97,688
- Program service revenue
- $0
- Investment income
- $21,185
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $51,899
- Other salaries and wages
- $1,200
- Salaries, compensation and benefits (total)
- $2,895
- Professional fundraising fees
- $6,867
- Accounting fees
- $500
- Program services (functional)
- $137,008
- Fundraising (functional)
- $6,867
Balance sheet and other
- Total assets, start of year
- $664,206
- Total assets, end of year
- $652,028
- Total liabilities, end of year
- $0
- Net assets, end of year
- $652,028
- Net assets without donor restrictions
- $652,028
- Gross receipts
- $131,697
- Employees
- 4
- Year formed
- 1965
- State of legal domicile
- IA
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 |
|---|---|---|---|
| MICHAEL SPENCE | PRESIDENT Officer | 10 | $7,482 |
| LEVI HUBKA | SECRETARY Officer | 10 | $4,208 |
| MICHAEL ZIMMERLY | TREASURER Officer | 10 | $4,208 |
990 for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHAEL SPENCE | PRESIDENT Officer | 10 | $7,482 |
| LEVI HUBKA | SECRETARY Officer | 10 | $4,208 |
| MICHAEL ZIMMERLY | TREASURER Officer | 10 | $4,208 |
990 for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHAEL SPENCE | PRESIDENT Officer | 10 | $7,117 |
| LEVI HUBKA | SECRETARY Officer | 10 | $4,003 |
| MICHAEL ZIMMERLY | TREASURER Officer | 10 | $4,003 |
Address and contacts
- Address (IRS master file)
- 617 NEVADA ST, WATERLOO, IA 50703-5149
- In care of
- % MIKE DUFEL
- Principal officer (990 for 2025)
- MICHAEL ZIMMERLY, 306 13TH AVENUE, INDEPENDENCE, IA 50644
- Signed the 990
- MICHAEL ZIMMERLY, TREASURER
- Phone
- (563) 920-8733
- Return prepared by
- ADAMS EVENSON & CO CPA'S
Mission
OPERATE FIREFIGHTER CAUSES.
Program accomplishments
- THE LOCAL UNION COLLECTS DUES TO DISPERSE TO PROPER AGENCIES AND MAINTAINS INSURANCE ON MEMBERS AND MAINTAINS LOCAL UNION FUNCTIONS.
- THE LOCAL UNION COLLECTS DUES TO DISBURSE TO PROPER AGENCIES AND MAINTAINS INSURANCE ON MEMBERS AND MAINTAINS LOCAL UNION FUNCTIONS.
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
- 42-6059221
- Tax-exempt status
- 501(c)(5): Labor, agricultural or horticultural organization
- Donations deductible
- No
- Exempt since
- 1940
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Group exemption
- 0160: INTERNATIONAL ASSOCIATION OF FIRE FIGHTERS
- Assets (IRS master file)
- $652,028
- Income (IRS master file)
- $131,697
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $131,697 | $143,875 | $652,028 | XML |
| 990 | December 2024 | $160,151 | $139,012 | $664,206 | XML |
| 990 | December 2023 | $163,465 | $120,316 | $643,067 | XML |
| 990 | December 2022 | $129,844 | $127,448 | $599,918 | 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 42-6059221).
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 42-6059221.
- 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 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 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 December 2025.
- Who is the principal officer of INTERNATIONAL ASSOCIATION OF FIRE FIGHTERS?
- The 990 for the year ended December 31, 2025 names MICHAEL ZIMMERLY.
- Who are the officers and directors of INTERNATIONAL ASSOCIATION OF FIRE FIGHTERS?
- The 990 for the year ended December 31, 2025 lists 3 people; 3 received compensation from the organization, the highest $7,482 (MICHAEL SPENCE, PRESIDENT).
- How much revenue does INTERNATIONAL ASSOCIATION OF FIRE FIGHTERS have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $131,697, expenses of $143,875 and total assets of $652,028 at year end.
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