Civic Intelligence

Naperville Professional Firefighters Local 4302

EIN 03-0524345 • 501(c)5 • Naperville, IL

Profile

The naperville professional firefighters union local 4302 was chartered in 2003 to represent and collectively bargain for the members of the naperville fire department. By encouraging a harmonious labor-management relationship we are able to promote the safe, effective, and efficient delivery of services to the public; support the highest level of training and skill while professionally carrying out our duties with honor and integrity.

10 W Chicago AveNaperville, IL 60540

www.iaff4302.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

55th percentile

0.00x

Higher debt load relative to assets than 55% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

56th percentile

0.01x

Higher debt load relative to revenue than 56% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Source year 2024

Net Margin

41st percentile

2.4%

Higher net margin than 41% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

54th percentile

$0

Higher top officer pay than 54% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)5 • $500k-$1M nonprofits • Source year 2022

Asset Growth

67th percentile

8.1%

Faster asset growth than 67% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

99th percentile

229%

Faster revenue growth than 99% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$516,919

Up $38,535 (+8.1%) from 2023

Liabilities

Up

$2,036

Up $2,036 from 2023

Net Assets

Up

$514,883

Up $36,499 (+7.6%) from 2023

Revenue

Up

$317,805

Up $221,322 (+229%) from 2023

Expenses

Up

$310,034

Up $172,032 (+125%) from 2023

Net Income

Up

$7,771

Up $49,290 (+119%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0Assets 2011: $198,293Liabilities 2011: $02011Assets 2012: $201,754Liabilities 2012: $02012Assets 2013: $206,717Liabilities 2013: $02013Assets 2014: $213,736Liabilities 2014: $02014Assets 2015: $232,742Liabilities 2015: $02015Assets 2016: $220,699Liabilities 2016: $02016Assets 2017: $213,132Liabilities 2017: $0Net Assets 2017: $213,1322017Assets 2018: $242,149Liabilities 2018: $0Net Assets 2018: $242,1492018Assets 2019: $335,831Liabilities 2019: $0Net Assets 2019: $335,8312019Assets 2020: $403,736Liabilities 2020: $0Net Assets 2020: $403,7362020Assets 2021: $499,329Liabilities 2021: $0Net Assets 2021: $499,3292021Assets 2022: $459,084Liabilities 2022: $0Net Assets 2022: $459,0842022Assets 2023: $478,384Liabilities 2023: $0Net Assets 2023: $478,3842023Assets 2024: $516,919Liabilities 2024: $2,036Net Assets 2024: $514,8832024

Highlighted filing

2024

Assets$516,919
Liabilities$2,036
Net Assets$514,883

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$400K$300K$200K$100K$0-$100KRevenue 2011: $146,284Expenses 2011: $148,477Net Income 2011: -$2,1932011Revenue 2012: $151,672Expenses 2012: $148,211Net Income 2012: $3,4612012Revenue 2013: $169,574Expenses 2013: $164,611Net Income 2013: $4,9632013Revenue 2014: $181,129Expenses 2014: $174,110Net Income 2014: $7,0192014Revenue 2015: $165,535Expenses 2015: $146,529Net Income 2015: $19,0062015Revenue 2016: $194,570Expenses 2016: $206,613Net Income 2016: -$12,0432016Revenue 2017: $185,582Expenses 2017: $206,634Net Income 2017: -$21,0522017Revenue 2018: $186,009Expenses 2018: $142,054Net Income 2018: $43,9552018Revenue 2019: $252,338Expenses 2019: $167,569Net Income 2019: $84,7692019Revenue 2020: $188,218Expenses 2020: $96,858Net Income 2020: $91,3602020Revenue 2021: $111,669Expenses 2021: $80,790Net Income 2021: $30,8792021Revenue 2022: $99,165Expenses 2022: $97,266Net Income 2022: $1,8992022Revenue 2023: $96,483Expenses 2023: $138,002Net Income 2023: -$41,5192023Revenue 2024: $317,805Expenses 2024: $310,034Net Income 2024: $7,7712024

Highlighted filing

2024

Revenue$317,805
Expenses$310,034
Net Income$7,771

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.17$0.02$5.15$3.18$3.10$0.08
2023Detailed filing. Detailed filing data is available for this year.$4.78$0.00$4.78$0.96$1.38$0.42
2022Detailed filing. Detailed filing data is available for this year.$4.59$0.00$4.59$0.99$0.97$0.02
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.99$0.00$4.99$1.12$0.81$0.31
2020Detailed filing. Detailed filing data is available for this year.$4.04$0.00$4.04$1.88$0.97$0.91
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.36$0.00$3.36$2.52$1.68$0.85
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.42$0.00$2.42$1.86$1.42$0.44
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.13$0.00$2.13$1.86$2.07$0.21
2016Summary only. Only limited summary data is available for this year.$2.21$0.00$1.95$2.07$0.12
2015Summary only. Only limited summary data is available for this year.$2.33$0.00$1.66$1.47$0.19
2014Summary only. Only limited summary data is available for this year.$2.14$0.00$1.81$1.74$0.07
2013Summary only. Only limited summary data is available for this year.$2.07$0.00$1.70$1.65$0.05
2012Summary only. Only limited summary data is available for this year.$2.02$0.00$1.52$1.48$0.03
2011Summary only. Only limited summary data is available for this year.$1.98$0.00$1.46$1.48$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 14, 2025
Return Version
2024v5.1
Gross Receipts
$317,805
Mission and Program Overview

Mission

The naperville professional firefighters union local 4302 was chartered in 2003 to represent and collectively bargain for the members of the naperville fire department. By encouraging a harmonious labor-management relationship we are able to promote the safe, effective, and efficient delivery of services to the public; support the highest level of training and skill while professionally carrying out our duties with honor and integrity.

To represent and collectively bargain for members of the Naperville Fire Department, by encouraging a harmonious labor-management relationship.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$478,376$514,883▲ $36,507
Investments in Publicly Traded Securities$315,575$351,873▲ $36,298
Cash and Non-Interest-Bearing Accounts$98,661$101,647▲ $2,986
Savings and Temporary Cash Investments$64,140$63,399▼ $741
Total Assets$478,376$516,919▲ $38,543
Liabilities
Other Liabilities-$2,036-
Total Liabilities$0$2,036▲ $2,036
Net Assets / Fund Balance
Total Net Assets Fund Balance$478,376$514,883▲ $36,507
Total Liabilities and Net Assets / Fund Balance$478,376$516,919▲ $38,543
Compensation and Service Providers

Board Members and Trustees

NameTitle
Daryl MacDonaldPresident
Joseph Koch2nd Vice President
Joseph McGuireVice President
Jeremiah AdeszkoVice President Former
Wesley SewellSecretary
William CroftSecretary Former
Brian BundyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$202,648
Program Service Revenue
$77,800
Investment Income
$7,595
Other Revenue
$29,762
Change in Net Assets
$7,771
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$310,034
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates---$102,711
Conferences and Meetings---$88,517
Fees for Services Other---$34,786
Travel---$16,455
All Other Expenses---$10,276
Information Technology---$9,528
Occupancy---$7,514
Other Expenses$5,277$14,140-$5,277
Fees for Services Legal---$3,107
Fees for Services Accounting---$2,237
Insurance---$540
Office Expenses---$43
Total Functional Expenses$0$0$0$310,034
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No

Section 527 Organizations

OrganizationLocationAmount
14-1902559Springfield, IL$14,140
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Card Payable$1,226
Due to IAFF FirePAC$810
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

Membership consists of fire fighters currently employed by the City of Naperville, unless they elect out of joining. Additionally, members who retire can elect to continue on as retired members.

Member election for additional members Part VI line 7A

Officers of the organization are elected by the membership.

Governing body decisions Part VI line 7B

Members vote at regular meetings for decisions affecting the organization.

Form 990 governing body review Part VI line 11

A copy of Form 990 was provided to all officers via an electronic portal prior to filing.

Governing documents etc available to public Part VI line 19

Local 4302 provides governing documents to the public upon request.

Part VI response or note to any other line in Part VI

Part VI, Line 7b: Members vote at regularly occurring meetings.Part VI, Line 11b: Form 990 is reviewed by the Treasurer prior to filing.

Part VIII response or note to any line in Part VIII

Part VIII, Line 11a: PAC funds received from the affilliated state labor PAC for use in permitted local political activities.Part VIII, Line 11b: Naperville L4302 pays for expenses related to travel, conferences, and conventions on behalf of its members and then is reimbursed by the Foreign Fire Insurance Fund, which is affiliated with the Naperville Fire Department. L4302 authorizes the expenses, but does not control if the funds are reimbursed.

Filing and Contact Details

Filer

Filer Name
Naperville Professional Firefighters Local 4302
EIN
03-0524345
In Care Of
% Brian Bundy
Phone
6309994030
Address
10 W Chicago Ave, Naperville, IL 60540

Signing Officer

Name
Brian Bundy
Title
Treasurer
Phone
6309994030
Signed
2025-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Daryl MacDonald
Formed
2006
Legal Domicile
Il
Voting Board Members
5
Independent Board Members
0
Employees
0

Preparer

Firm
Francis and Crnich PC
Address
1205 W 175th Street, Homewood, IL 60430
Preparer
Daniel Lavieri CPA
Phone
7089579780
Supplemental Narrative

Additional Explanations

Significant program services not listed on prior year return Part III line 2

Naperville L4302 hosted the bi-annual Associated Fire Fighters of Illinois convention in 2024.

List of other fees for services expenses Part IX line 11G

Duty Relief: $34,786

Part III response or note to any other line in Part III

Part III, Primary Exempt Purpose: The Naperville Professional Firefighters Union Local 4302 was chartered in 2003 to represent and collectively bargain for the members of the Naperville Fire Department. By encouraging a harmonious labor-management relationship we are able to promote the safe, effective, and efficient delivery of services to the public; Support the highest level of training and skill while professionally carrying out our duties with honor and integrity.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleC/Section527PoliticalOrgGrp/PaidInternalFundsAmt014140
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/AddressLine1Txt0927 S Second Street
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/CityNm0Springfield
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IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/ZIPCd062704
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01226
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1810
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Credit Card Payable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Due to IAFF FirePAC
IRS990ScheduleD/TotalLiabilityAmt02036
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Membership consists of fire fighters currently employed by the City of Naperville, unless they elect out of joining. Additionally, members who retire can elect to continue on as retired members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Officers of the organization are elected by the membership.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Members vote at regular meetings for decisions affecting the organization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A copy of Form 990 was provided to all officers via an electronic portal prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Local 4302 provides governing documents to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Naperville L4302 hosted the bi-annual Associated Fire Fighters of Illinois convention in 2024.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Duty Relief: $34,786
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Part III, Primary Exempt Purpose: The Naperville Professional Firefighters Union Local 4302 was chartered in 2003 to represent and collectively bargain for the members of the Naperville Fire Department. By encouraging a harmonious labor-management relationship we are able to promote the safe, effective, and efficient delivery of services to the public; Support the highest level of training and skill while professionally carrying out our duties with honor and integrity.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Part VI, Line 7b: Members vote at regularly occurring meetings.Part VI, Line 11b: Form 990 is reviewed by the Treasurer prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Part VIII, Line 11a: PAC funds received from the affilliated state labor PAC for use in permitted local political activities.Part VIII, Line 11b: Naperville L4302 pays for expenses related to travel, conferences, and conventions on behalf of its members and then is reimbursed by the Foreign Fire Insurance Fund, which is affiliated with the Naperville Fire Department. L4302 authorizes the expenses, but does not control if the funds are reimbursed.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Significant program services not listed on prior year return Part III line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6List of other fees for services expenses Part IX line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Part III response or note to any other line in Part III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Part VI response or note to any other line in Part VI
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Part VIII response or note to any line in Part VIII
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0478376
IRS990/TotalAssetsEOYAmt0516919
IRS990/TotalAssetsGrp/BOYAmt0478376
IRS990/TotalAssetsGrp/EOYAmt0516919
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IRS990/TotalContributionsAmt0202648
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0310034
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt02036
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt02036
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0478376
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0514883
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt077800
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt07595
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0107562
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0317805
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0478376
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0516919
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt016455
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt010 E Chicago Ave
IRS990/USAddress/CityNm0Naperville
IRS990/USAddress/StateAbbreviationCd0IL
IRS990/USAddress/ZIPCd060540
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0www.IAFF4302.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BRIAN BUNDY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum06309994030
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Naperville Professional Firefighters Local 4302
ReturnHeader/Filer/BusinessNameControlTxt0NAPE
ReturnHeader/Filer/EIN0030524345
ReturnHeader/Filer/InCareOfNm0% Brian Bundy
ReturnHeader/Filer/PhoneNum06309994030
ReturnHeader/Filer/USAddress/AddressLine1Txt010 W Chicago Ave
ReturnHeader/Filer/USAddress/CityNm0Naperville
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IL
ReturnHeader/Filer/USAddress/ZIPCd060540
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0363730194
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Francis and Crnich PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01205 W 175th Street
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Homewood
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd060430
ReturnHeader/PreparerPersonGrp/PhoneNum07089579780
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DANIEL LAVIERI CPA
ReturnHeader/ReturnTs02025-05-14T15:39:51-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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