Nonprofit · EIN 81-0358710
INTERNATIONAL ASSOCIATION OF FIRE FIGHTERS
Also known as 0521L BILLINGS
Tax-exempt · BILLINGS, MT 59101
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $171,075 | $152,674 | $18,401 | $372,820 | $739 | $372,081 |
| December 31, 2024 | 990-EZ | $170,340 | $153,993 | $16,347 | $354,791 | $1,112 | $353,679 |
| December 31, 2023 | 990-EZ | $133,017 | $229,620 | -$96,603 | $337,899 | $567 | $337,332 |
| December 31, 2022 | 990-EZ | $169,227 | $200,918 | -$31,691 | $434,517 | $582 | $433,935 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Membership dues
- $138,512
- Investment income
- $10,186
- Other revenue
- $22,377
Expenses
- Benefits paid to members
- $90,054
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $13,665
- Professional fees and payments to contractors
- $17,112
- Occupancy
- $3,000
- Other expenses
- $28,843
Balance sheet and other
- Total assets, start of year
- $354,791
- Total assets, end of year
- $372,820
- Total liabilities, end of year
- $739
- Net assets, end of year
- $372,081
- Cash, savings and investments
- $348,149
- Gross receipts
- $171,075
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 |
|---|---|---|---|
| CHRISTOPHER PETERSON | SEC/TREAS | 0 | $0 |
| LEVI VANDERSLOOT | VICE PRESIDE | 0 | $0 |
| JACOB WILKINS | PRESIDENT | 0 | $0 |
990-EZ for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CHRISTOPHER PETERSON | SEC/TREAS | 0 | $0 |
| MIKE SHEEHAN | VICE PRESIDE | 0 | $0 |
| JACOB WILKINS | PRESIDENT | 0 | $0 |
990-EZ for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CHRISTOPHER PETERSON | SEC/TREAS | 0 | $0 |
| MIKE SHEEHAN | VICE PRESIDE | 0 | $0 |
| JACOB WILKINS | PRESIDENT | 0 | $0 |
990-EZ for the year ended December 31, 2022: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KEVIN BENTZ | PRESIDENT | 0 | $0 |
| JASON BANFIELD | VICE PRESIDE | 0 | $0 |
| JACOB WILKINS | SEC/TREAS | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 530 S 27TH STREET, BILLINGS, MT 59101-4180
- In care of
- % DAVID J COTRELL
- Signed the 990-EZ
- CHRISTOPHER PETERSON, SEC/TREAS
- Phone
- (406) 652-1424
- Return prepared by
- RED TREE CPAS
Mission
TO COLLECT AND DISBURSE UNION MEMBER DUES.
Program accomplishments
- COLLECT DUES FROM UNION MEMBERS AND DISBURSE AS DIRECTED BY UNION OFFICERS AND/OR BOARD. PAY FOR MEMBERS' STATE AND NATIONAL FIREFIGHTER DUES, CONVENTION EXPENSES. SERVE APPROX 100 MEMBERS.
- COLLECT CLOTHING ALLOWANCE FROM THE CITY AND USE IT TO PURCHASE UNIFORMS AND PROTECIVE GEAR FOR MEMBERS. SERVE APPROX 100 MEMBERS.
- COLLECT DUES FROM UNION MEMBERS AND DISBURSE AS DIRECTED BY UNION OFFICERS AND/OR BOARD. PAY FOR MEMBERS' STATE AND NATIONAL FIREFIGHTER DUES, CONVENTION EXPENSES. COLLECT CLOTHING ALLOWANCE FROM THE CITY AND USE IT TO PURCHASE UNIFORMS FOR MEMBERS. SERVE APPROXIMATELY 100 MEMBERS.
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
- 81-0358710
- Tax-exempt status
- 501(c)(5): Labor, agricultural or horticultural organization
- Donations deductible
- No
- Exempt since
- 1966
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Group exemption
- 0160: INTERNATIONAL ASSOCIATION OF FIRE FIGHTERS
- Assets (IRS master file)
- $372,820
- Income (IRS master file)
- $171,075
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $171,075 | $152,674 | $372,820 | XML |
| 990-EZ | December 2024 | $170,340 | $153,993 | $354,791 | XML |
| 990-EZ | December 2023 | $133,017 | $229,620 | $337,899 | XML |
| 990-EZ | December 2022 | $169,227 | $200,918 | $434,517 | XML |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | 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 81-0358710).
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 81-0358710.
- Is INTERNATIONAL ASSOCIATION OF FIRE FIGHTERS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(5) since 1966.
- 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-EZ for the year ended December 2025.
- Who are the officers and directors of INTERNATIONAL ASSOCIATION OF FIRE FIGHTERS?
- The 990-EZ for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does INTERNATIONAL ASSOCIATION OF FIRE FIGHTERS have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $171,075, expenses of $152,674 and total assets of $372,820 at year end.
Other nonprofits in BILLINGS
- BILLINGS CLINIC EIN 81-0231784 · last filed 990 for 2024
- YELLOWSTONE BOYS & GIRLS RANCH EIN 81-0262019 · last filed 990 for 2025
- ROCKY MOUNTAIN COLLEGE EIN 81-0235407 · last filed 990 for 2025
- JOINT POWERS TRUST EIN 81-0457009 · last filed 990 for 2025
- BILLINGS CLINIC EMPLOYEE BENEFIT TRUST EIN 81-0391600 · last filed 990 for 2024
- BILLINGS FOOD BANK INC EIN 36-3519470 · last filed 990 for 2025
- MONTANA CONTRACTORS ASSOCIATION HEALTH CARE TRUST EIN 81-0449239 · last filed 990 for 2025
- VALLEY FINANCIAL CREDIT UNION EIN 81-0247124 · last filed 990 for 2024