Civic Intelligence

International Association of Fire Fighters

990 • Fiscal year 2021 • EIN 04-6072421

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 14, 2022

266 BroadwaySomerville, MA 02145

(617) 283-2263

Siviq Scores

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

Liabilities / Assets

76th percentile

0.02x

Higher debt load relative to assets than 76% of similar nonprofits.

2021 filings • 501(c)5 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

74th percentile

0.02x

Higher debt load relative to revenue than 74% of similar nonprofits.

2021 filings • 501(c)5 • <$500k nonprofits • Source year 2021

Net Margin

34th percentile

2.1%

Higher net margin than 34% of similar nonprofits.

2021 filings • 501(c)5 • <$500k nonprofits • Source year 2021

Top Officer Pay

87th percentile

$21,567

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 8.5% of source-year revenue.

2021 filings • 501(c)5 • <$500k nonprofits • Source year 2021

Asset Growth

40th percentile

3.6%

Faster asset growth than 40% of similar nonprofits.

2021 filings • 501(c)5 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

43rd percentile

-2.3%

Faster revenue growth than 43% of similar nonprofits.

2021 filings • 501(c)5 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Up

$233,419

Up $8,194 (+3.6%) from 2020

Net Assets

Up

$228,327

Up $5,303 (+2.4%) from 2020

Liabilities

Up

$5,092

Up $2,891 (+131%) from 2020

Revenue

Down

$254,119

Down $6,024 (-2.3%) from 2020

Expenses

Up

$248,816

Up $38,328 (+18%) from 2020

Net Income

Down

$5,303

Down $44,352 (-89%) from 2020

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

2021

Assets$233,419
Liabilities$5,092
Net Assets$228,327

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

2021

Revenue$254,119
Expenses$248,816
Net Income$5,303
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 14, 2022
Return Version
2021v4.2
Gross Receipts
$278,392
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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$94,012$107,796▲ $13,784
Cash and Non-Interest-Bearing Accounts$103,028$96,399▼ $6,629
Land, Buildings, and Equipment, Net$28,185$25,434▼ $2,751
Accounts Receivable-$3,040-
Prepaid Expenses and Deferred Charges-$750-
Total Assets$225,225$233,419▲ $8,194
Liabilities
Accounts Payable and Accrued Expenses$2,201$5,092▲ $2,891
Total Liabilities$2,201$5,092▲ $2,891
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$223,024$228,327▲ $5,303
Total Net Assets Fund Balance$223,024$228,327▲ $5,303
Total Liabilities and Net Assets / Fund Balance$225,225$233,419▲ $8,194

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$24,251$10,211$34,462
Equipment$745$8,604$9,349
Other Land Buildings$438$84$522
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Michael JeffersonPresidentPT$21,567$21,567
Robert HodnettSecretary/TreasurerPT$8,627$8,627
Tom TierneyVice PresidentPT$6,470$6,470
Barry HamiltonBoard Member-$1,215$1,215
Ray BusiBoard Member-$1,215$1,215
Rudi RevillaBoard Member-$1,215$1,215
Scott BreenBoard Member-$1,215$1,215
Seamus LynchBoard Member-$1,215$1,215
Sean KeaneBoard Member-$1,215$1,215
Matt KiryloBoard Member-$1,214$1,214
Revenue and Support

Revenue Composition

Contributions and Grants
$10,625
Program Service Revenue
$225,175
Investment Income
$421
Other Revenue
$17,898
All Other Contributions
$10,625
Change in Net Assets
$5,303
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$128,899
Salaries, Compensation, and Employee Benefits$48,914
Grants and Similar Amounts Paid$21,600
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates$59,888--$59,888
Benefits to Members$49,403--$49,403
Current Officers, Directors, Trustees, and Key Employees$45,168--$45,168
Fees for Services Legal$24,793--$24,793
Grants to Domestic Orgs$19,600--$19,600
Conferences and Meetings$17,384--$17,384
Fees for Services Accounting-$7,400-$7,400
Fees for Services Lobbying$4,331--$4,331
Office Expenses$2,518$1,609-$4,127
Payroll Taxes$3,746--$3,746
Other Expenses$2,880$1,232-$2,880
Depreciation Depletion-$2,751-$2,751
Information Technology$2,524--$2,524
Grants to Domestic Individuals$2,000--$2,000
Insurance-$276-$276
Total Functional Expenses$235,548$13,268$0$248,816
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Massachusetts Fallen Firefighters MemorialBoston, MA501-c3Donation for MA Memorial$7,000
Muscular Dystrophy AssociationChicago, IL501-c3Donation Booth Drive$5,000
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$42,171
Fundraising Direct Expenses$24,273
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournament$37,187$37,187-$37,187
Holiday Party$4,984$4,984-$4,984
Total Events$42,171$42,171$24,273$17,898
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
Yes
Subject to proxy tax
Yes
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
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

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

Officers and Directors compensation is determined in the bylaws as a percentage of the base salary of a lieutenant in the Somerville Fire Fighters. The Presidents equals 100, Treasurer equals 40 and the Vice President equals 30

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

Form 990 is discussed at the monthly Board of Directors meeting. Copies are available for viewing 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
6172832263
Address
266 Broadway, Somerville, MA 02145

Signing Officer

Name
Robert Hodnett
Title
Treasurer
Phone
6172832263
Signed
2022-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert Hodnett
Formed
1959
Legal Domicile
Ma
Voting Board Members
9
Independent Board Members
0
Employees
3

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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IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt05303
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt094012
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0107796
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0true
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt0745
IRS990ScheduleD/EquipmentGrp/DepreciationAmt08604
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt09349
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt024251
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt010211
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt034462
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0438
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt084
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0522
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt025434
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent2Amt0650
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesTotalEventsAmt0650
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt024273
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Golf Tournament
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0Holiday Party
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt05246
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent2Amt04035
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt09281
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt037187
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt04984
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt042171
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt037187
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt04984
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt042171
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt017898
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt04850
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt04850
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt09492
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt09492
IRS990ScheduleG/LicensedStatesCd0MA
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt07000
IRS990ScheduleI/RecipientTable/CashGrantAmt15000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501-c3
IRS990ScheduleI/RecipientTable/IRCSectionDesc1501-c3
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0Donation for MA Memorial
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1Donation Booth Drive
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0Massachusetts Fallen Firefighters Memorial
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1Muscular Dystrophy Association
IRS990ScheduleI/RecipientTable/RecipientEIN0043555530
IRS990ScheduleI/RecipientTable/RecipientEIN1131665552
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0Two Center Plaza Suite 4M
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt1161N Clark Suite 3550
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Boston
IRS990ScheduleI/RecipientTable/USAddress/CityNm1Chicago
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0MA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1IL
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd002108
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd160601
IRS990ScheduleI/Total501c3OrgCnt02
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 Fighters. The Presidents equals 100, Treasurer equals 40 and the Vice President equals 30
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Form 990 is discussed at the monthly Board of Directors meeting. Copies are available for viewing at the main office of the Somerville Fire Fighters Union.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line Line 15a 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line Line 11b 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0225225
IRS990/TotalAssetsEOYAmt0233419
IRS990/TotalAssetsGrp/BOYAmt0225225
IRS990/TotalAssetsGrp/EOYAmt0233419
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt010625
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt013268
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0235548
IRS990/TotalFunctionalExpensesGrp/TotalAmt0248816
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02201
IRS990/TotalLiabilitiesEOYAmt05092
IRS990/TotalLiabilitiesGrp/BOYAmt02201
IRS990/TotalLiabilitiesGrp/EOYAmt05092
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0223024
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0228327
IRS990/TotalProgramServiceExpensesAmt0235548
IRS990/TotalProgramServiceRevenueAmt0225175
IRS990/TotalReportableCompFromOrgAmt045168
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0254119
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0225225
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0233419
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt010 Edwinson Road
IRS990/USAddress/CityNm0Tewksbury
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd001876
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0www.somervillelocal76.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Robert Hodnett
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum06172832263
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0IAFF Local 76 Somerville
ReturnHeader/Filer/BusinessNameControlTxt0INTE
ReturnHeader/Filer/EIN0046072421
ReturnHeader/Filer/PhoneNum06172832263
ReturnHeader/Filer/USAddress/AddressLine1Txt0266 Broadway
ReturnHeader/Filer/USAddress/CityNm0Somerville
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd002145
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0223194385

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
2021Detailed filing. Detailed filing data is available for this year.$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
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