Civic Intelligence

Naperville Professional Firefighters Local 4302

990EZ • Fiscal year 2023 • EIN 03-0524345

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 08, 2024

10 W ChicagoNaperville, IL 60540

(630) 999-4030

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2023 filings • 501(c)5 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2023 filings • 501(c)5 • <$500k nonprofits • Source year 2023

Net Margin

6th percentile

-43%

Higher net margin than 6% of similar nonprofits.

2023 filings • 501(c)5 • <$500k nonprofits • Source year 2023

Top Officer Pay

46th percentile

$0

Higher top officer pay than 46% of similar nonprofits.

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

2023 filings • 501(c)5 • <$500k nonprofits • Source year 2023

Asset Growth

56th percentile

4.2%

Faster asset growth than 56% of similar nonprofits.

2023 filings • 501(c)5 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

31st percentile

-2.7%

Faster revenue growth than 31% of similar nonprofits.

2023 filings • 501(c)5 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Up

$478,384

Up $19,300 (+4.2%) from 2022

Net Assets

Up

$478,384

Up $19,300 (+4.2%) from 2022

Liabilities

Flat

$0

Flat from 2022

Revenue

Down

$96,483

Down $2,682 (-2.7%) from 2022

Expenses

Up

$138,002

Up $40,736 (+42%) from 2022

Net Income

Down

-$41,519

Down $43,418 (-2286%) from 2022

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2023

Assets$478,384
Liabilities$0
Net Assets$478,384

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2023

Revenue$96,483
Expenses$138,002
Net Income-$41,519
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 8, 2024
Return Version
2023v5.1
Gross Receipts
$96,483
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.

Program Services

DescriptionGrantsExpenses
TO REPRESENT AND COLLECTIVELY BARGAIN FOR MEMBERS OF THE NAPERVILLE FIRE DEPARTMENT, BY ENCOURAGING A HARMONIOUS LABOR-MANAGEMENT RELATIONSHIP.$0$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
DARYL MACDONALDPresident-$0--
JEREMIAH ADESZKOVice President-$0--
BRIAN BUNDYTreasurer-$0--
BILLY CROFTSecretary-$0--
Political and Lobbying Activity
In-house lobbying only
No

Reported Spending and Taxes

Line ItemAmount
Political Expenditures$5,500

Section 527 Organizations

OrganizationLocationAmount
14-1902559Springfield, IL$14,084
Filing and Contact Details

Filer

Filer Name
Naperville Professional
EIN
03-0524345
Phone
6309994030
Address
10 W CHICAGO, NAPERVILLE, IL 60540

Signing Officer

Name
Brian Bundy
Title
Treasurer
Phone
6309994030
Signed
2024-11-08
Discuss with paid preparer
Yes

Preparer

Firm
Cherry Bekaert Advisory LLC
Address
1707 N RANDALL ROAD STE 200, ELGIN, IL 60123
Preparer
Melanie Mcpeak
Phone
8478888600
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 4 - Other Investment Income

Description: investment income. Amount: 33.

Form 990-ez, Part I, Line 16 - Other Expenses

Description: advertising. Amount: 1,986. Description: bank charges. Amount: 402. Description: benevolent fund. Amount: 8,557. Description: commissions. Amount: 35,045. Description: computer/it service. Amount: 9,115. Description: dues and subscriptions. Amount: 1,377. Description: insurance. Amount: 410. Description: meal expenses. Amount: 14,049. Description: meetings & conventions. Amount: 17,278. Description: miscellaneous. Amount: 9,551. Description: office expense. Amount: 3,431. Description: reimbursements. Amount: 4,101. Description: travel. Amount: 15,874. Total to form 990-ez, line 16: 121,176.

Form 990-ez, Part I, Line 20 - Other Changes in Net Assets

Description: unrealized gains & losses. Amount: 41,854. Description: political contributions. Amount: 18,965. Total to form 990-ez, line 20: 60,819.

Raw XML Appendix127 raw XML fields

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

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BenefitsPaidToOrForMembersAmt02390
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0DARYL MACDONALD
IRS990EZ/BooksInCareOfDetail/PhoneNum06305332795
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt010 W CHICAGO
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0NAPERVILLE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IL
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd060540
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0459084
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0478384
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/ExcessOrDeficitForYearAmt0-41519
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt07750
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0459084
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0478384
IRS990EZ/GrossReceiptsAmt096483
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/InvestmentIncomeAmt033
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MembershipDuesAmt096450
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0459084
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0478384
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0459084
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0478384
IRS990EZ/OccupancyRentUtltsAndMaintAmt06686
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0DARYL MACDONALD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JEREMIAH ADESZKO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2BRIAN BUNDY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3BILLY CROFT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SECRETARY
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherChangesInNetAssetsAmt060819
IRS990EZ/OtherExpensesTotalAmt0121176
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0THE 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.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TO REPRESENT AND COLLECTIVELY BARGAIN FOR MEMBERS OF THE NAPERVILLE FIRE DEPARTMENT, BY ENCOURAGING A HARMONIOUS LABOR-MANAGEMENT RELATIONSHIP.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd01
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TotalExpensesAmt0138002
IRS990EZ/TotalRevenueAmt096483
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.IAFF4302.ORG
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/PoliticalExpendituresAmt05500
IRS990ScheduleC/Section527PoliticalOrgGrp/EIN0141902559
IRS990ScheduleC/Section527PoliticalOrgGrp/OrganizationBusinessName/BusinessNameLine1Txt0AFFI-IAFF
IRS990ScheduleC/Section527PoliticalOrgGrp/PaidInternalFundsAmt014084
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/AddressLine1Txt0927 S SECOND ST
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/CityNm0SPRINGFIELD
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/StateAbbreviationCd0IL
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/ZIPCd062704
IRS990ScheduleC/SubstantiallyAllDuesNondedInd01
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0ORGANIZATION COLLECTS POLITICAL ACTION COMMITTEE CONTRIBUTIONS FROM MEMBERS AND DISTRIBUTES THEM TO THE ASSOCIATION OF FIRE FIGHTERS OF ILLINOIS- INTERNATIONAL ASSOCIATION OF FIREFIGHTERS. ORGANIZATION ALSO MADE CONTRIBUTIONS TO THE POLICITAL CAMPAIGNS OF MULTIPLE INDIVIDUALS RUNNING FOR LOCAL OFFICE IN NAPERVILLE DURING THE TAX YEAR.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I-A, LINE 1:
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: INVESTMENT INCOME. AMOUNT: 33.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: ADVERTISING. AMOUNT: 1,986. DESCRIPTION: BANK CHARGES. AMOUNT: 402. DESCRIPTION: BENEVOLENT FUND. AMOUNT: 8,557. DESCRIPTION: COMMISSIONS. AMOUNT: 35,045. DESCRIPTION: COMPUTER/IT SERVICE. AMOUNT: 9,115. DESCRIPTION: DUES AND SUBSCRIPTIONS. AMOUNT: 1,377. DESCRIPTION: INSURANCE. AMOUNT: 410. DESCRIPTION: MEAL EXPENSES. AMOUNT: 14,049. DESCRIPTION: MEETINGS & CONVENTIONS. AMOUNT: 17,278. DESCRIPTION: MISCELLANEOUS. AMOUNT: 9,551. DESCRIPTION: OFFICE EXPENSE. AMOUNT: 3,431. DESCRIPTION: REIMBURSEMENTS. AMOUNT: 4,101. DESCRIPTION: TRAVEL. AMOUNT: 15,874. TOTAL TO FORM 990-EZ, LINE 16: 121,176.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DESCRIPTION: UNREALIZED GAINS & LOSSES. AMOUNT: 41,854. DESCRIPTION: POLITICAL CONTRIBUTIONS. AMOUNT: 18,965. TOTAL TO FORM 990-EZ, LINE 20: 60,819.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART I, LINE 20 - OTHER CHANGES IN NET ASSETS
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE 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.
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0BRIAN BUNDY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06309994030
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NAPERVILLE PROFESSIONAL
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0FIREFIGHTERS LOCAL 4302
ReturnHeader/Filer/BusinessNameControlTxt0NAPE
ReturnHeader/Filer/EIN0030524345
ReturnHeader/Filer/PhoneNum06309994030
ReturnHeader/Filer/USAddress/AddressLine1Txt010 W CHICAGO
ReturnHeader/Filer/USAddress/CityNm0NAPERVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IL
ReturnHeader/Filer/USAddress/ZIPCd060540
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0882730877
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CHERRY BEKAERT ADVISORY LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01707 N RANDALL ROAD STE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ELGIN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd060123
ReturnHeader/PreparerPersonGrp/PhoneNum08478888600
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MELANIE MCPEAK
ReturnHeader/ReturnTs02024-11-11T16:04:53-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2023 filings • 501(c)5 • <$500k nonprofits