Form990EZ
Department of the Treasury
Internal Revenue Service
Short Form
Return of Organization Exempt From Income Tax
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)
Do not enter social security numbers on this form as it may be made public.


Go to www.IRS.gov/Form990EZ for instructions and the latest information.
OMB No. 1545-0047
2025
Open to Public
Inspection
A
For calendar year 2025, or tax year beginning 01 - 01 2025, and ending 12 - 31, 20 25
B
Check if applicable:
C Name of organization
INTERNATIONAL ASSOCIATION OF
FIREFIGHTERS LOCAL 793
Number and street (or P. O. box, if mail is not delivered to street address)130 ARROWWOOD RD
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code COLUMBIA, SC29210
D Employer identification number

57-6024967
E Telephone number

(706) 491-4463
F Group Exemption
Number  
G Accounting Method: Other (specify)   H Check I Website:IAFF793.ORGJ Tax-exempt status (check only one) - ( 5) (insert no.) or
K Form of organization:  
L Add lines 5b, 6c, and 7b to line 9 to determine gross receipts. If gross receipts are $200,000 or more, or if total assets (Part II, column (B) below) are $500,000 or more, file Form 990 instead of Form 990-EZ ........................... $ 86,109
Part Ⅰ
Revenue, Expenses, and Changes in Net Assets or Fund Balances (see the instructions for Part I) Check if the organization used Schedule O to respond to any question in this Part I.....................
VerticalRevenue 1 Contributions, gifts, grants, and similar amounts received .................... 1 2,598
2 Program service revenue including government fees and contracts ................ 2  
3 Membership dues and assessments ............................. 3 83,511
4 Investment income .................................... 4  
5a Gross amount from sale of assets other than inventory ....... 5a  
b Less: cost or other basis and sales expenses ............ 5b  
c Gain or (loss) from sale of assets other than inventory (Subtract line 5b from line 5a) ...... 5c  
6 Gaming and fundraising events
a Gross income from gaming (attach Schedule G if greater than $15,000) 6a  
b Gross income from fundraising events (not including $   of contributions from fundraising events reported on line 1) (attach Schedule G if the sum of such gross income and contributions exceeds $15,000) ..6b  
c Less: direct expenses from gaming and fundraising events ... 6c 603
d Net income or (loss) from gaming and fundraising events (add lines 6a and 6b and subtract line 6c) 6d -603
7a Gross sales of inventory, less returns and allowances ...... 7a  
b Less: cost of goods sold ............. 7b  
c Gross profit or (loss) from sales of inventory (Subtract line 7b from line 7a) ......... 7c  
8 Other revenue (describe in Schedule O) .................... 8  
9 Total revenue. Add lines 1, 2, 3, 4, 5c, 6d, 7c, and 8 .............. 9 85,506
VerticalExpenses 10 Grants and similar amounts paid (list in Schedule O) ................ 10 54,717
11 Benefits paid to or for members ...................... 11  
12 Salaries, other compensation, and employee benefits ................ 12  
13 Professional fees and other payments to independent contractors ............ 13 1,900
14 Occupancy, rent, utilities, and maintenance ................... 14 11,221
15 Printing, publications, postage, and shipping ................... 15 5,940
16 Other expenses (describe in Schedule O) ................... 16 11,172
17 Total expenses. Add lines 10 through 16 ................. 17 84,950
VerticalNetAssets 18 Excess or (deficit) for the year (Subtract line 17 from line 9) ............ 18 556
19 Net assets or fund balances at beginning of year (from line 27, column (A)) (must agree with
end-of-year figure reported on prior year’s return) ................. 19 80,565
20 Other changes in net assets or fund balances (explain in Schedule O) ........... 20 0
21 Net assets or fund balances at end of year. Combine lines 18 through 20 .......... 21 81,121
For Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 10642I Form 990-EZ (2025)
Form 990-EZ (2025)
Page 2
Part ⅡBalance Sheets (see the instructions for Part II)Check if the organization used Schedule O to respond to any question in this Part II.................

(A) Beginning of year(B) End of year
22Cash, savings, and investments................
46,011
22
50,603
23Land and buildings....................
34,554
23
30,518
24Other assets (describe in Schedule O) ..........
 
24
 
25Total assets......................
80,565
25
81,121
26
Total liabilities (describe in Schedule O) .............
0
26
0
27Net assets or fund balances (line 27 of column (B) must agree with line 21)
80,565
27
81,121
Part ⅢStatement of Program Service Accomplishments (see the instructions for Part III) Check if the organization used Schedule O to respond to any question in this Part III . . Expenses
(Required for section 501(c)(3) and 501(c)(4) organizations; optional for others.)
What is the organization's primary exempt purpose? TO EDUCATE, RETAIN, AND ATTRACT FIREFIGHTERS THAT ARE EMPLOYED BY THE CITY OF COLUMBIA, SC. THIS IS ACCOMPLISHED BY PROMOTING THE FELLOWSHIP AND INTERESTS OF FIREFIGHTERS THROUGH MEETINGS, EVENTS, AND MEMBERSHIP IN THE INTERNATIONAL ASSOCIATION OF FIREFIGHTERS.
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. In a clear and concise manner, describe the services provided, the number of persons benefited, and other relevant information for each program title.
28 EDUCATING, RETAINING, AND ATTRACTING FIREFIGHTERS THAT ARE EMPLOYED BY THE CITY OF COLUMBIA, SC. THIS IS ACCOMPLISHED BY PROMOTING THE FELLOWSHIP AND INTERESTS OF FIREFIGHTERS THROUGH MEETINGS, EVENTS, AND MEMBERSHIP IN THE INTERNATIONAL ASSOCIATION OF FIREFIGHTERS.
(Grants $ 0) If this amount includes foreign grants, check here ...		 28a 81,566
29
(Grants $   ) If this amount includes foreign grants, check here ... 		29a
30
(Grants $   ) If this amount includes foreign grants, check here ... 		30a
31 Other program services (describe in Schedule O) ................
(Grants $   ) If this amount includes foreign grants, check here...		 31a
32 Total program service expenses (add lines 28a through 31a).......... 32 81,566
Part Ⅳ
List of Officers, Directors, Trustees, and Key Employees (list each one even if not compensated ; see the instructions for Part IV)Check if the organization used Schedule O to respond to any question in this Part IV............
(a) Name and title (b) Average
hours per week
devoted to position		 (c) Reportable compensation
(Forms W-2/1099-MISC) (if not paid, enter -0-) 		(d) Health benefits, contributions to employee benefit plans, and
deferred compensation		 (e) Estimated amount
of other compensation
JOSH MOSKAITIS  
 
PRESIDENT 		0.00 0 0 0
ROBERT MCCONNELL  
 
1ST VICE PRESIDENT 		0.00 0 0 0
RYDER CLEMMO  
 
SECRETARY 		0.00 0 0 0
GUSTAVO GONZALEZ  
 
TREASURER 		0.00 0 0 0
Form 990-EZ (2025)
Form 990-EZ (2025)
Page 3
Part Ⅴ
Other Information
(Note the Schedule A and personal benefit contract statement requirements in the
instructions for Part V.) Check if the organization used Schedule O to respond to any question in this Part V.......
Yes
No
33
Did the organization engage in any significant activity not previously reported to the IRS? If "Yes," provide a detailed description of each activity in Schedule O ...................
33
 
No
34
Were any significant changes made to the organizing or governing documents? If "Yes," attach a conformed copy of the amended documents if they reflect a change to the organization’s name. Otherwise, explain the changeon Schedule O. See instructions. ..........................
34
 
No
35a
Did the organization have unrelated business gross income of $1,000 or more during the year from business activities (such as those reported on lines 2, 6a, and 7a, among others)? ............
35a
 
No
b
If "Yes," to line 35a, has the organization filed a Form 990-T for the year? If "No," provide an explanation in Schedule O
35b
 
 
c
Was the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization subject to section 6033(e) notice, reporting, and proxy tax requirements during the year? If "Yes," complete Schedule C, Part III
35c
 
No
36
Did the organization undergo a liquidation, dissolution, termination, or significant disposition of net assets during the year? If “Yes," complete applicable parts of Schedule N ................
36
 
No
37a
Enter amount of political expenditures, direct or indirect, as described in the instructions.
37a
0
b
Did the organization file Form 1120-POL for this year?...................
37b
 
 
38a
Did the organization borrow from, or make any loans to, any officer, director, trustee, or key employee or were
any such loans made in a prior year and still outstanding at the end of the tax year covered by this return?..
38a
 
No
b
If “Yes," complete Schedule L, Part II and enter the total amount involved .
38b
 
39
Section 501(c)(7) organizations. Enter:
a
Initiation fees and capital contributions included on line 9.......
39a
 
b
Gross receipts, included on line 9, for public use of club facilities.....
39b
 
40a
Section 501(c)(3) organizations. Enter amount of tax imposed on the organization during the year under:
section 4911   ; section 4912   ; section 4955  
b
Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in any section 4958 excess benefit transaction during the year, or did it engage in an excess benefit transaction in a prior year that has not been reported on any of its prior Forms 990 or 990-EZ? If “Yes," complete Schedule L, Part I
40b
 
 
c
Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Enter amount of tax imposed on organization managers or disqualified persons during the year under sections 4912, 4955, and 4958  
d
Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Enter amount of tax on line 40c reimbursed by the organization  
e
All organizations. At any time during the tax year, was the organization a party to a prohibited tax shelter transaction? If "Yes," complete Form 8886-T ................
40e
 
No
41List the states with which a copy of this return is filed. SC
42a The organization's books are in care of GUSTAVO GONZALEZ
 Telephone no. (706) 491-4463


Located at 130 ARROWWOOD RDCOLUMBIA, SC ZIP + 4 29210


Yes
No
b
At any time during the calendar year, did the organization have an interest in or a signature or other authority over a financial account in a foreign country (such as a bank account, securities account, or other financial account)? . .
42b
 
No
If “Yes," enter the name of the foreign country:
See the instructions for exceptions and filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR).
c
At any time during the calendar year, did the organization maintain an office outside the U.S.? . . .
42c
 
No
If “Yes," enter the name of the foreign country:
43 Section 4947(a)(1) nonexempt charitable trusts filing Form 990-EZ in lieu of Form 1041 - Check here ......
and enter the amount of tax-exempt interest received or accrued during the tax year .... 43
 
Yes
No
44a
Did the organization maintain any donor advised funds during the year? If "Yes," Form 990 must be completed insteadof Form 990-EZ.............................
44a
 
No
b
Did the organization operate one or more hospital facilities during the year? If "Yes," Form 990 must be completedinstead of Form 990-EZ.............................
44b
 
No
c
Did the organization receive any payments for indoor tanning services during the year? .........
44c
 
No
d
If "Yes," to line 44c, has the organization filed a Form 720 to report these payments? If "No," provide an
explanation in Schedule O ............................
44d
 
 
45a
Did the organization have a controlled entity within the meaning of section 512(b)(13)?.........
45a
 
No
45b
Did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If "Yes," Form 990 and Schedule R may need to be completed instead of Form 990-EZ (see instructions)......................
45b
 
 
Form 990-EZ (2025)
Form 990-EZ (2025)
Page 4
Yes
No
46
Did the organization engage, directly or indirectly, in political campaign activities on behalf of or in opposition to candidates for public office? If “Yes," complete Schedule C, Part I. ...........
46
 
No
Part Ⅵ
Section 501(c)(3) Organizations Only All section 501(c)(3) organizations must answer questions 47- 49b and 52, and complete the tables for lines 50 and 51. Check if the organization used Schedule O to respond to any question in this Part VI ..................
Yes
No
47
Did the organization engage in lobbying activities or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part II .......................
47
 
 
48
Is the organization a school as described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E ..
48
 
 
49a
Did the organization make any transfers to an exempt non-charitable related organization?......
49a
 
 
b
If "Yes," was the related organization a section 527 organization?................
49b
 
 
50
Complete this table for the organization's five highest compensated employees (other than officers, directors, trustees and key employees) who each received more than $100,000 of compensation from the organization. If there is none, enter "None."
(a) Name and title of each employee (b) Average
hours per week
devoted to position		 (c) Reportable compensation
(Forms W-2/1099-MISC) 		(d) Health benefits, contributions to employee benefit plans, and deferred compensation (e) Estimated amount of other compensation
 
f
Total number of other employees paid over $100,000 .............  

51
Complete this table for the organization's five highest compensated independent contractors who each received more than $100,000 of compensation from the organization. If there is none, enter "None."
(a) Name and business address of each independent contractor (b) Type of service (c) Compensation
 
d
Total number of other independent contractors each receiving over $100,000..........  


52
Did the organization complete Schedule A? NOTE. All section 501(c)(3) organizations must attach a
completed Schedule A ........................................
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.
Sign Here
Signature of officer Date
Officer's name and title
Paid Preparer Use Only
Preparer's name
Preparer's signature
Date
PTIN
Firm's name

Firm's EIN
Firm's address



Phone no.
May the IRS discuss this return with the preparer shown above? See instructions .........
Form 990-EZ (2025)

Additional Data


Software ID:  
Software Version:  

Form 990-EZ, Special Condition Description:
Special Condition Description

SCHEDULE O
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
 Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public
Inspection
Name of the organization
INTERNATIONAL ASSOCIATION OF
FIREFIGHTERS LOCAL 793
Employer identification number

57-6024967
Return Reference Explanation
FORM 990-EZ, PART I, LINE 10 - PAYMENTS TO AFFILIATES AFFILIATE NAME: INTERNATIONAL ASSOCIATION OF FIREFIGHTERS. AFFILIATE ADDRESS: 1750 NEW YORK AVENUE, NW SUITE 300 WASHINGTON, DC 20006-5395. PURPOSE OF PAYMENT: INTERNATIONAL ASSOCIATION DUES. AMOUNT OF PAYMENT: 53,595. TOTAL INCLUDED ON FORM 990-EZ, LINE 10: 53,595.
FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID ACTIVITY CLASSIFICATION: DONATION TO SLED SOFTBALL TOURNAMENT . GRANTEE NAME: SOUTH CAROLINA LAW ENFORCEMENT DIVISION. GRANTEE ADDRESS: 4400 BROAD RIVER RD COLUMBIA, SC 29210. PROPERTY DESCRIPTION: CASH-FMV. BOOK VALUE OF PROPERTY: 500. DATE OF GIFT: 08/13/25. AMOUNT GIVEN: 500.
FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID ACTIVITY CLASSIFICATION: DONATION TO THE YARD FOUNDATION. GRANTEE NAME: THE YARD FOUNDATION. GRANTEE ADDRESS: 1401 S STATE ST #2004 CHICAGO, IL 60605. PROPERTY DESCRIPTION: CASH-FMV. BOOK VALUE OF PROPERTY: 522. DATE OF GIFT: 08/11/25. AMOUNT GIVEN: 522.
FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID ACTIVITY CLASSIFICATION: DONATION TO WHITE KNOLL HIGH SCHOOL ARCHERY TEAM. GRANTEE NAME: WHITE KNOLL HIGH SCHOOL. GRANTEE ADDRESS: 5643 PLATT SPRINGS RD LEXINGTON, SC 29073. PROPERTY DESCRIPTION: CASH-FMV. BOOK VALUE OF PROPERTY: 100. DATE OF GIFT: 09/15/25. AMOUNT GIVEN: 100. TOTAL INCLUDED ON FORM 990-EZ, LINE 10: 1,122.
FORM 990-EZ, PART I, LINE 14 DESCRIPTION: DEPRECIATION. AMOUNT: 4,036. DESCRIPTION: OTHER EXPENSES. AMOUNT: 7,185. TOTAL TO FORM 990-EZ, LINE 14: 11,221.
FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES DESCRIPTION: OFFICE SUPPLIES. AMOUNT: 1,650. DESCRIPTION: MEETINGS. AMOUNT: 1,227. DESCRIPTION: GIFTS/FLOWERS. AMOUNT: 105. DESCRIPTION: SOFTWARE/INFORMATION TECHNOLOGY/WEBSITE. AMOUNT: 1,240. DESCRIPTION: BANK FEES. AMOUNT: 446. DESCRIPTION: GAS/PARKING. AMOUNT: 109. DESCRIPTION: INSURANCE. AMOUNT: 3,997. DESCRIPTION: TRAINING & EDUCATION. AMOUNT: 451. DESCRIPTION: OTHER TAXES & LICENSES. AMOUNT: 52. DESCRIPTION: ADVERTISING/MARKETING. AMOUNT: 600. DESCRIPTION: PROMO/AWARDS. AMOUNT: 1,295. TOTAL TO FORM 990-EZ, LINE 16: 11,172.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990) (Rev. 1-2025)


Additional Data


Software ID:  
Software Version:  

TY 2025 TransferPrsnlBnftContractsDecl
Name:
INTERNATIONAL ASSOCIATION OF
 
FIREFIGHTERS LOCAL 793
EIN:
57-6024967
Declaration:
THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.