Civic Intelligence

International Association of Fire Fighters

990 • Fiscal year 2017 • EIN 04-6072421

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 15, 2018

266 BroadwaySomerville, MA 02145

(617) 823-7677

Siviq Scores

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

Liabilities / Assets

65th percentile

0.01x

Higher debt load relative to assets than 65% of similar nonprofits.

2017 filings • 501(c)5 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

61st percentile

0.01x

Higher debt load relative to revenue than 61% of similar nonprofits.

2017 filings • 501(c)5 • <$500k nonprofits • Source year 2017

Net Margin

46th percentile

2.9%

Higher net margin than 46% of similar nonprofits.

2017 filings • 501(c)5 • <$500k nonprofits • Source year 2017

Top Officer Pay

83rd percentile

$18,504

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 7.7% of source-year revenue.

2017 filings • 501(c)5 • <$500k nonprofits • Source year 2017

Asset Growth

53rd percentile

4.7%

Faster asset growth than 53% of similar nonprofits.

2017 filings • 501(c)5 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

74th percentile

9.0%

Faster revenue growth than 74% of similar nonprofits.

2017 filings • 501(c)5 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Up

$185,350

Up $8,320 (+4.7%) from 2016

Net Assets

Up

$184,088

Up $7,058 (+4.0%) from 2016

Liabilities

Up

$1,262

Up $1,262 from 2016

Revenue

Up

$240,141

Up $19,769 (+9.0%) from 2016

Expenses

Up

$233,083

Up $9,668 (+4.3%) from 2016

Net Income

Up

$7,058

Up $10,101 (+332%) from 2016

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2010: $75,195Liabilities 2010: $10,000Net Assets 2010: $65,1952010Assets 2011: $62,956Liabilities 2011: $15,713Net Assets 2011: $47,2432011Assets 2012: $116,397Liabilities 2012: $0Net Assets 2012: $116,3972012Assets 2013: $149,206Liabilities 2013: $0Net Assets 2013: $149,2062013Assets 2014: $174,348Liabilities 2014: $0Net Assets 2014: $174,3482014Assets 2015: $180,073Liabilities 2015: $0Net Assets 2015: $180,0732015Assets 2016: $177,030Liabilities 2016: $0Net Assets 2016: $177,0302016Assets 2017: $185,350Liabilities 2017: $1,262Net Assets 2017: $184,0882017Assets 2018: $125,420Liabilities 2018: $941Net Assets 2018: $124,4792018Assets 2019: $174,190Liabilities 2019: $821Net Assets 2019: $173,3692019Assets 2020: $225,225Liabilities 2020: $2,201Net Assets 2020: $223,0242020Assets 2021: $233,419Liabilities 2021: $5,092Net Assets 2021: $228,3272021Assets 2022: $232,198Liabilities 2022: $3,905Net Assets 2022: $228,2932022Assets 2023: $205,323Liabilities 2023: $4,832Net Assets 2023: $200,4912023Assets 2024: $189,537Liabilities 2024: $2,690Net Assets 2024: $186,8472024

Highlighted filing

2017

Assets$185,350
Liabilities$1,262
Net Assets$184,088

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$400K$300K$200K$100K$0-$100KRevenue 2010: $127,238Expenses 2010: $132,387Net Income 2010: -$5,1492010Revenue 2011: $132,422Expenses 2011: $150,374Net Income 2011: -$17,9522011Expenses 2012: $172,4182012Revenue 2013: $218,651Expenses 2013: $185,842Net Income 2013: $32,8092013Revenue 2014: $235,579Expenses 2014: $210,437Net Income 2014: $25,1422014Revenue 2015: $233,028Expenses 2015: $227,303Net Income 2015: $5,7252015Revenue 2016: $220,372Expenses 2016: $223,415Net Income 2016: -$3,0432016Revenue 2017: $240,141Expenses 2017: $233,083Net Income 2017: $7,0582017Revenue 2018: $222,554Expenses 2018: $282,163Net Income 2018: -$59,6092018Revenue 2019: $310,671Expenses 2019: $261,781Net Income 2019: $48,8902019Revenue 2020: $260,143Expenses 2020: $210,488Net Income 2020: $49,6552020Revenue 2021: $254,119Expenses 2021: $248,816Net Income 2021: $5,3032021Revenue 2022: $259,094Expenses 2022: $259,128Net Income 2022: -$342022Revenue 2023: $262,257Expenses 2023: $290,059Net Income 2023: -$27,8022023Revenue 2024: $277,411Expenses 2024: $291,055Net Income 2024: -$13,6442024

Highlighted filing

2017

Revenue$240,141
Expenses$233,083
Net Income$7,058
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 15, 2018
Return Version
2017v2.3
Gross Receipts
$273,347
Mission and Program Overview

Mission

Support Fire Fighters in Somerville, MA through equitable and fair treatment in regard to compensation, settlement of grievances and safe working conditions. Activities include membership in state national org.

Support Fire Fighters in Somerville, MA through equitable and fair treatment in regard to compensation, settlement of grievances and safe working conditions. Significant activities include membership in state and international association as well as attendence at conferences and support for the city of Somerville.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$99,750$99,244▼ $506
Cash and Non-Interest-Bearing Accounts$77,170$53,752▼ $23,418
Land, Buildings, and Equipment, Net$110$32,354▲ $32,244
Total Assets$177,030$185,350▲ $8,320
Liabilities
Accounts Payable and Accrued Expenses-$1,262-
Total Liabilities$0$1,262▲ $1,262
Net Assets / Fund Balance
Unrestricted Net Assets$177,030$184,088▲ $7,058
Total Net Assets Fund Balance$177,030$184,088▲ $7,058
Total Liabilities and Net Assets / Fund Balance$177,030$185,350▲ $8,320

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$31,511$1,085$32,596
Equipment$843$7,656$8,499
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Thomas RossPresidentPT$18,504$18,504
Robert HodnettSecretary/TreasurerPT$7,956$7,956
Stephen LaytonVice PresidentPT$6,108$6,108

Board Members and Trustees

NameTitle
Dennis SullivanBoard Member
Eliot KernerBoard Member
Joseph BarryBoard Member
Michael JeffersonBoard Member
Paul French JrBoard Member
Rudi RevillaBoard Member
Scott BreenBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$36,359
Program Service Revenue
$197,183
Investment Income
$461
Other Revenue
$6,138
All Other Contributions
$36,359
Change in Net Assets
$7,058
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$122,803
Salaries, Compensation, and Employee Benefits$43,321
Grants and Similar Amounts Paid$28,050
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates$56,510--$56,510
Current Officers, Directors, Trustees, and Key Employees$39,899--$39,899
Benefits to Members$38,909--$38,909
Grants to Domestic Orgs$27,050--$27,050
Fees for Services Legal-$20,086-$20,086
Conferences and Meetings$16,448--$16,448
Fees for Services Lobbying$8,275--$8,275
Fees for Services Accounting$5,019$2,300-$7,319
Payroll Taxes$3,422--$3,422
Other Expenses$3,383$2,388-$3,383
Information Technology$2,500--$2,500
Office Expenses$2,301--$2,301
Depreciation Depletion-$1,215-$1,215
Grants to Domestic Individuals$1,000--$1,000
Insurance-$167-$167
Total Functional Expenses$206,927$26,156$0$233,083
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Muscular Dystrophy AssociationBoston, MA--$15,750
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$39,344
Fundraising Direct Expenses$33,206
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournament$25,895$25,895-$25,895
Total Events$25,895$25,895$17,615$8,280
Political and Lobbying Activity
Political campaign activity
Yes
In-house lobbying only
Yes
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Political Expenditures$8,275
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 15A and 15B

Officers and Directors compensation is determined in the bylaws as a percentage of the base salary of a lieutenant in the Somercille Fire Fights. The Presidentss monthly stipend equals 100, Treasurers equals 40 and the Vice Presidents is 30

Form 990, Part VI, Section B, Line 11B and 19

Form 990 is discussed at the monthly Board of Directors Meeting. Copies are availablle for veiwing at the main office of the Somerville Fire Fighters union

Filing and Contact Details

Filer

Filer Name
IAFF Local 76 Somerville
EIN
04-6072421
Phone
6178237677
Address
266 Broadway, Somerville, MA 02145

Signing Officer

Name
Robert Hodnett
Title
Treasurer
Phone
6172832263
Signed
2018-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Thomas Ross
Formed
1959
Legal Domicile
Ma
Voting Board Members
10
Independent Board Members
10
Employees
3
Volunteers
20

Preparer

Firm
Donna M Brady CPA
Address
160 Old Derby Street Suite 262, Hingham, MA 02043
Preparer
Donna M Brady CPA
Phone
7818753965
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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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IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt099750
IRS990/SavingsAndTempCashInvstGrp/EOYAmt099244
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0true
IRS990ScheduleC/PoliticalExpendituresAmt08275
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0true
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0Various political contributions made to local and state candiates running for offices in Somerville and the Commonwealth of Massachusetts
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0I-A 2
IRS990ScheduleD/AgentTrusteeEtcInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0843
IRS990ScheduleD/EquipmentGrp/DepreciationAmt07656
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt08499
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt031511
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01085
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt032596
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt032354
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent1Amt01120
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesTotalEventsAmt01120
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt017615
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Golf Tournament
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt05040
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt05040
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt025895
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt025895
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt025895
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt025895
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt08280
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt02875
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt02875
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt08580
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt08580
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt015750
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0Muscular Dystrophy Association
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt050 Federal Street
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Boston
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0MA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd002110
IRS990ScheduleI/Total501c3OrgCnt01
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Officers and Directors compensation is determined in the bylaws as a percentage of the base salary of a lieutenant in the Somercille Fire Fights. The Presidentss monthly stipend equals 100, Treasurers equals 40 and the Vice Presidents is 30
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Form 990 is discussed at the monthly Board of Directors Meeting. Copies are availablle for veiwing at the main office of the Somerville Fire Fighters union
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 15a and 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b and 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToProxyTaxInd0true
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0177030
IRS990/TotalAssetsEOYAmt0185350
IRS990/TotalAssetsGrp/BOYAmt0177030
IRS990/TotalAssetsGrp/EOYAmt0185350
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt036359
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt026156
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0206927
IRS990/TotalFunctionalExpensesGrp/TotalAmt0233083
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt01262
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt01262
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0177030
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0184088
IRS990/TotalProgramServiceExpensesAmt0206927
IRS990/TotalProgramServiceRevenueAmt0197183
IRS990/TotalReportableCompFromOrgAmt032568
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0240141
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0177030
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0185350
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0177030
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0184088
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt051 Irwin Street
IRS990/USAddress/CityNm0Medford
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd002155
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0somervillelocal76.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Robert Hodnett
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum06172832263
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0IAFF Local 76 Somerville
ReturnHeader/Filer/BusinessNameControlTxt0INTE
ReturnHeader/Filer/EIN0046072421
ReturnHeader/Filer/PhoneNum06178237677
ReturnHeader/Filer/USAddress/AddressLine1Txt0266 Broadway
ReturnHeader/Filer/USAddress/CityNm0Somerville
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd002145
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId041F834E1749508E62860F41D6498ABDBEE3D560C
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId041F834E1749508E62860F41D6498ABDBEE3D560C
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt024.147.128.176
ReturnHeader/FilingSecurityInformation/IPDt02018-11-16
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ES
ReturnHeader/FilingSecurityInformation/IPTm000:34:24
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Donna M Brady CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0160 Old Derby Street Suite 262
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Hingham
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd002043
ReturnHeader/PreparerPersonGrp/PhoneNum07818753965
ReturnHeader/PreparerPersonGrp/PreparationDt02018-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Donna M Brady CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02018-11-15T09:56:48-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31

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.$1.90$0.03$1.87$2.77$2.91$0.14
2023Detailed filing. Detailed filing data is available for this year.$2.05$0.05$2.00$2.62$2.90$0.28
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.32$0.04$2.28$2.59$2.59$0.00
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.33$0.05$2.28$2.54$2.49$0.05
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.25$0.02$2.23$2.60$2.10$0.50
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.74$0.01$1.73$3.11$2.62$0.49
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.25$0.01$1.24$2.23$2.82$0.60
2017Detailed filing. Detailed filing data is available for this year.$1.85$0.01$1.84$2.40$2.33$0.07
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.77$0.00$1.77$2.20$2.23$0.03
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.80$0.00$1.80$2.33$2.27$0.06
2014Detailed filing. Detailed filing data is available for this year.$1.74$0.00$1.74$2.36$2.10$0.25
2013Detailed filing. Detailed filing data is available for this year.$1.49$0.00$1.49$2.19$1.86$0.33
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.16$0.00$1.16$1.72
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.63$0.16$0.47$1.32$1.50$0.18
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.75$0.10$0.65$1.27$1.32$0.05
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2017 filings • 501(c)5 • <$500k nonprofits