Nonprofit · EIN 51-0190445
LOCAL 2457 INTERNATIONAL ASSOCIATION OF FIREFIGHTERS
Also known as L2457 MISSOULA-RURAL
Tax-exempt (reinstated) · MISSOULA, MT 59804
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $82,038 | $71,371 | $10,667 | $266,806 | $0 | $266,806 |
| December 31, 2024 | 990-EZ | $78,613 | $35,403 | $43,210 | $256,139 | – | $256,139 |
| December 31, 2023 | 990-EZ | $77,401 | $76,332 | $1,069 | $214,701 | $1,772 | $214,701 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Membership dues
- $81,831
- Investment income
- $207
Expenses
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $7,800
- Professional fees and payments to contractors
- $77
- Occupancy
- $1,000
- Other expenses
- $62,494
- Program services (functional)
- $84,228
Balance sheet and other
- Total assets, start of year
- $256,139
- Total assets, end of year
- $266,806
- Total liabilities, end of year
- $0
- Net assets, end of year
- $266,806
- Gross receipts
- $82,038
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MAX KOTTWITZ | PRESIDENT | 10 | $0 |
| ERIC HULEATT | VICE PRESIDENT | 10 | $0 |
| AUGUSTUS ELDERSMA | VICE PRESIDENT | 2 | $0 |
| TYLER LOTERBAUER | SECRETARY TREASURER | 6 | $0 |
990-EZ for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Tyler Loterbauer | Secretary/Treasurer | 6 | $0 |
| Max Kottwitz | President | 10 | $0 |
| Eric Huleatt | Vice President | 10 | $0 |
| Augustus Eldersma | Vice President | 2 | $0 |
990-EZ for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JONATHAN MUIR | SECRETARY/TREASURER | 6 | $0 |
| MAX KOTTWITZ | PRESIDENT | 10 | $0 |
| CAMERON HARRIS | VICE PRESIDENT | 10 | $0 |
| ROBERT WHALEN | VICE PRESIDENT | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 2521 SOUTH AVE W, MISSOULA, MT 59804-6407
- In care of
- % TYLER LOTERBAUER
- Mailing address (990-N for 2017)
- 2521 South Ave W, Missoula MT 59804
- Principal officer (990-N for 2017)
- Dalton Berry, 2521 South Ave W, Missoula MT 59804
- Signed the 990-EZ
- TYLER LOTERBAUER, SECRETARY TREASURER
- Phone
- (406) 544-1204
- Website
- IAFF2457.COM
- Return prepared by
- HRB TAX GROUP INC
Mission
LOCAL BRANCH OF THE INTERNATIONAL ASSOCIATION OF FIREFIGHTERS UNION SERVING 65 MEMBERS
Program accomplishments
- PROVIDES UNION COVERAGE FOR MEMBERS OF LOCAL FIREFIGHTERS ORGANIZATIONExpenses $84,228
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-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 51-0190445
- Tax-exempt status
- 501(c)(5): Labor, agricultural or horticultural organization
- Donations deductible
- No
- Exempt since
- 2022
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Employment (J40)
- Assets (IRS master file)
- $266,806
- Income (IRS master file)
- $82,038
Revocation and reinstatement
- Exemption revoked
- May 15, 2021
- Posted by the IRS
- August 9, 2021
- Reinstated
- Effective May 15, 2021
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $82,038 | $71,371 | $266,806 | IRS |
| 990-EZ | December 2024 | $78,613 | $35,403 | $256,139 | XML |
| 990-EZ | December 2023 | $77,401 | $76,332 | $214,701 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-N for 2017 Officer: Dalton Berry | December 31, 2017 | ≤ $50,000 receipts | – | – | e-Postcard |
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 51-0190445).
Questions about LOCAL 2457 INTERNATIONAL ASSOCIATION OF FIREFIGHTERS
- What is the EIN of LOCAL 2457 INTERNATIONAL ASSOCIATION OF FIREFIGHTERS?
- The employer identification number (EIN) of LOCAL 2457 INTERNATIONAL ASSOCIATION OF FIREFIGHTERS is 51-0190445.
- Is LOCAL 2457 INTERNATIONAL ASSOCIATION OF FIREFIGHTERS tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2021 and reinstated it effective May 15, 2021.
- Are donations to LOCAL 2457 INTERNATIONAL ASSOCIATION OF FIREFIGHTERS tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does LOCAL 2457 INTERNATIONAL ASSOCIATION OF FIREFIGHTERS 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 LOCAL 2457 INTERNATIONAL ASSOCIATION OF FIREFIGHTERS 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 LOCAL 2457 INTERNATIONAL ASSOCIATION OF FIREFIGHTERS last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of LOCAL 2457 INTERNATIONAL ASSOCIATION OF FIREFIGHTERS?
- The 990-N for 2017 names Dalton Berry.
- Who are the officers and directors of LOCAL 2457 INTERNATIONAL ASSOCIATION OF FIREFIGHTERS?
- The 990-EZ for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does LOCAL 2457 INTERNATIONAL ASSOCIATION OF FIREFIGHTERS have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $82,038, expenses of $71,371 and total assets of $266,806 at year end.
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