Civic Intelligence

International Association of Fire Fighters

990 • Fiscal year 2018 • EIN 04-6072421

Jan 01, 2018 to Dec 31, 2018 • Filed on Dec 08, 2019

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

66th percentile

0.01x

Higher debt load relative to assets than 66% of similar nonprofits.

2018 filings • 501(c)5 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

61st percentile

0.00x

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

2018 filings • 501(c)5 • <$500k nonprofits • Source year 2018

Net Margin

7th percentile

-27%

Higher net margin than 7% of similar nonprofits.

2018 filings • 501(c)5 • <$500k nonprofits • Source year 2018

Top Officer Pay

84th percentile

$18,504

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 8.3% of source-year revenue.

2018 filings • 501(c)5 • <$500k nonprofits • Source year 2018

Asset Growth

6th percentile

-32%

Faster asset growth than 6% of similar nonprofits.

2018 filings • 501(c)5 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

24th percentile

-7.3%

Faster revenue growth than 24% of similar nonprofits.

2018 filings • 501(c)5 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Down

$125,420

Down $59,930 (-32%) from 2017

Net Assets

Down

$124,479

Down $59,609 (-32%) from 2017

Liabilities

Down

$941

Down $321 (-25%) from 2017

Revenue

Down

$222,554

Down $17,587 (-7.3%) from 2017

Expenses

Up

$282,163

Up $49,080 (+21%) from 2017

Net Income

Down

-$59,609

Down $66,667 (-945%) from 2017

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

2018

Assets$125,420
Liabilities$941
Net Assets$124,479

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

2018

Revenue$222,554
Expenses$282,163
Net Income-$59,609
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Dec 8, 2019
Return Version
2018v3.1
Gross Receipts
$252,189
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$99,244$76,603▼ $22,641
Land, Buildings, and Equipment, Net$32,354$29,982▼ $2,372
Cash and Non-Interest-Bearing Accounts$53,752$18,835▼ $34,917
Total Assets$185,350$125,420▼ $59,930
Liabilities
Accounts Payable and Accrued Expenses$1,262$941▼ $321
Total Liabilities$1,262$941▼ $321
Net Assets / Fund Balance
Unrestricted Net Assets$184,088$124,479▼ $59,609
Total Net Assets Fund Balance$184,088$124,479▼ $59,609
Total Liabilities and Net Assets / Fund Balance$185,350$125,420▼ $59,930

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$29,337$3,259$32,596
Equipment$645$7,855$8,500
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
Eliot KernerBoard Member
Eric CollinsBoard 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
$10,516
Program Service Revenue
$208,236
Investment Income
$778
Other Revenue
$3,024
Change in Net Assets
$-59,609
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$168,486
Salaries, Compensation, and Employee Benefits$43,291
Grants and Similar Amounts Paid$18,705
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates$59,116--$59,116
Benefits to Members$51,681--$51,681
Current Officers, Directors, Trustees, and Key Employees$39,899--$39,899
Fees for Services Legal$5,583$27,113-$32,696
Fees for Services Other$29,943--$29,943
Conferences and Meetings$24,706--$24,706
Grants to Domestic Orgs$13,205--$13,205
Grants to Domestic Individuals$5,500--$5,500
Office Expenses$2,353$2,675-$5,028
Other Expenses$4,437$1,625-$4,437
Payroll Taxes$3,392--$3,392
Information Technology$2,500--$2,500
Depreciation Depletion-$2,374-$2,374
Fees for Services Accounting-$2,300-$2,300
Fees for Services Lobbying$1,700--$1,700
Insurance-$167-$167
Total Functional Expenses$245,909$36,254$0$282,163
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Muscular Dystrophy AssociationBoston, MA--$7,000
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$32,659
Fundraising Direct Expenses$29,635
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournament$25,065$25,065$134$24,931
Total Events$25,065$25,065$18,351$6,714
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$1,700
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 Somerville 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
Signed
2019-12-08
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

Preparer

Firm
Donna M Brady CPA
Address
160 Old Derby Street Suite 262, Hingham, MA 02043
Preparer
Donna M Brady CPA
Phone
7818753985
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Cost associated with consultant - calculation of equitable union wages 17,521. Fire Safety consultant 8,400 and abritration costs - 4,022 Total 29,943

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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/PYTotalRevenueAmt0240141
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-59609
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt099244
IRS990/SavingsAndTempCashInvstGrp/EOYAmt076603
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0true
IRS990ScheduleC/PoliticalExpendituresAmt01700
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt0645
IRS990ScheduleD/EquipmentGrp/DepreciationAmt07855
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt08500
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt029337
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt03259
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt032596
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt029982
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent1Amt01050
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesTotalEventsAmt01050
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt018351
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Golf Tournament
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt04932
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt04932
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt025065
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt025065
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt025065
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt025065
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt06714
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt03720
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt03720
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt0134
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt0134
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt08515
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt08515
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt05500
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0Scholarships
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt07
IRS990ScheduleI/RecipientTable/CashGrantAmt07000
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/TotalOtherOrgCnt01
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 Somerville 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/ExplanationTxt2Cost associated with consultant - calculation of equitable union wages 17,521. Fire Safety consultant 8,400 and abritration costs - 4,022 Total 29,943
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 15a and 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b and 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part IX, Line 11g
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0185350
IRS990/TotalAssetsEOYAmt0125420
IRS990/TotalAssetsGrp/BOYAmt0185350
IRS990/TotalAssetsGrp/EOYAmt0125420
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt010516
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt036254
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0245909
IRS990/TotalFunctionalExpensesGrp/TotalAmt0282163
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01262
IRS990/TotalLiabilitiesEOYAmt0941
IRS990/TotalLiabilitiesGrp/BOYAmt01262
IRS990/TotalLiabilitiesGrp/EOYAmt0941
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0184088
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0124479
IRS990/TotalProgramServiceExpensesAmt0245909
IRS990/TotalProgramServiceRevenueAmt0208236
IRS990/TotalReportableCompFromOrgAmt032568
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0222554
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0185350
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0125420
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0184088
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0124479
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/BuildTS02020-04-17 16:48:07Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Robert Hodnett
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-12-08
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/IPDt02019-12-08
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ES
ReturnHeader/FilingSecurityInformation/IPTm019:03:16
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Donna M Brady CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0160 Old Derby Street Suite 262
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Hingham
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA

Document Assets

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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
2018Detailed filing. Detailed filing data is available for this year.$1.25$0.01$1.24$2.23$2.82$0.60
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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