Civic Intelligence

International Association of Fire Fighters

990 • Fiscal year 2023 • EIN 04-6072421

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 17, 2024

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

77th percentile

0.02x

Higher debt load relative to assets than 77% of similar nonprofits.

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

Liabilities / Revenue

74th percentile

0.02x

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

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

Net Margin

22nd percentile

-11%

Higher net margin than 22% of similar nonprofits.

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

Top Officer Pay

87th percentile

$22,217

Higher top officer pay than 87% of similar nonprofits.

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

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

Asset Growth

19th percentile

-12%

Faster asset growth than 19% of similar nonprofits.

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

Revenue Growth

42nd percentile

1.2%

Faster revenue growth than 42% of similar nonprofits.

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

Assets

Down

$205,323

Down $26,875 (-12%) from 2022

Net Assets

Down

$200,491

Down $27,802 (-12%) from 2022

Liabilities

Up

$4,832

Up $927 (+24%) from 2022

Revenue

Up

$262,257

Up $3,163 (+1.2%) from 2022

Expenses

Up

$290,059

Up $30,931 (+12%) from 2022

Net Income

Down

-$27,802

Down $27,768 (-81671%) from 2022

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

2023

Assets$205,323
Liabilities$4,832
Net Assets$200,491

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

2023

Revenue$262,257
Expenses$290,059
Net Income-$27,802
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 17, 2024
Return Version
2023v5.1
Gross Receipts
$303,443
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$136,950$153,537▲ $16,587
Cash and Non-Interest-Bearing Accounts$70,749$26,698▼ $44,051
Land, Buildings, and Equipment, Net$22,785$20,237▼ $2,548
Prepaid Expenses and Deferred Charges$1,714$2,836▲ $1,122
Accounts Receivable-$2,015-
Total Assets$232,198$205,323▼ $26,875
Liabilities
Accounts Payable and Accrued Expenses$3,905$4,832▲ $927
Total Liabilities$3,905$4,832▲ $927
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$228,293$109,801▼ $118,492
Net Assets With Donor Restrictions-$90,690-
Total Net Assets Fund Balance$228,293$200,491▼ $27,802
Total Liabilities and Net Assets / Fund Balance$232,198$205,323▼ $26,875

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$19,630$14,832$34,462
Equipment$319$9,030$9,349
Other Land Buildings$288$234$522
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Michael JeffersonPresidentPT$22,217$22,217
Robert HodnettSecretary/TreasurerPT$8,887$8,887
Tom TierneyVice PresidentPT$5,554$5,554
Jason KenneyBoard Member-$555$555

Board Members and Trustees

NameTitle
Barry HamiltonBoard Member
James PiiwinskiBoard Member
Matt KiryloBoard Member
Matthew SullivanBoard Member
Ray BusiBoard Member
Sean KeaneBoard Member
Thomas KellyBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$8,550
Program Service Revenue
$237,632
Investment Income
$2,367
Other Revenue
$13,708
All Other Contributions
$8,550
Change in Net Assets
$-27,802
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$166,180
Salaries, Compensation, and Employee Benefits$50,470
Grants and Similar Amounts Paid$17,872
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates$65,382--$65,382
Benefits to Members$55,537--$55,537
Current Officers, Directors, Trustees, and Key Employees$46,997--$46,997
Conferences and Meetings$36,038--$36,038
Fees for Services Legal$35,482--$35,482
Grants to Domestic Orgs$12,872--$12,872
Fees for Services Accounting-$7,010-$7,010
Grants to Domestic Individuals$5,000--$5,000
Other Expenses$4,732$1,491-$4,732
Office Expenses$1,950$1,528-$3,478
Payroll Taxes$3,473--$3,473
Fees for Services Management$3,275--$3,275
Information Technology$2,579--$2,579
Depreciation Depletion-$2,548-$2,548
Fees for Services Lobbying$2,077--$2,077
Advertising-$500-$500
Insurance-$167-$167
Total Functional Expenses$276,815$13,244$0$290,059
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$54,894
Fundraising Direct Expenses$41,186
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournament$36,704$36,704$11,637$25,067
Breast Cancer Awareness$11,070$11,070$9,037$2,033
Total Events$47,774$47,774$30,441$17,333
Political and Lobbying Activity
Political campaign activity
Yes
Subject to proxy tax
No

Reported Spending and Taxes

Line ItemAmount
Political Expenditures$700
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
No
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
2024-11-17
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
4

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/ProgramServiceRevenueGrp/Desc0Membership Dues
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0237632
IRS990/ProgSrvcAccomActy2Grp/Desc0Member events including memorial services, social and sporting events
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0945
IRS990/ProgSrvcAccomActy3Grp/Desc0Contributions made to support various community activities scholarshios for fire fighters college age children
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt017872
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt047343
IRS990/PYContributionsGrantsAmt09725
IRS990/PYGrantsAndSimilarPaidAmt011775
IRS990/PYInvestmentIncomeAmt0345
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0151859
IRS990/PYOtherRevenueAmt014219
IRS990/PYProgramServiceRevenueAmt0234805
IRS990/PYRevenuesLessExpensesAmt0-34
IRS990/PYSalariesCompEmpBnftPaidAmt048151
IRS990/PYTotalExpensesAmt0259128
IRS990/PYTotalRevenueAmt0259094
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-27802
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0136950
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0153537
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/Form1120POLFiledInd0false
IRS990ScheduleC/PoliticalExpendituresAmt0700
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0Danations to two local candiates in Somerville MA
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0I-A 1
IRS990ScheduleD/EquipmentGrp/BookValueAmt0319
IRS990ScheduleD/EquipmentGrp/DepreciationAmt09030
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt09349
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt019630
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt014832
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt034462
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0288
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0234
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0522
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt020237
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent1Amt01495
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesTotalEventsAmt01495
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt030441
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Golf Tournament
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0Breast Cancer Awareness
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt04647
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt04647
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt036704
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt011070
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt047774
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt036704
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt011070
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt047774
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt017333
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt03625
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt03625
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt020674
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt011637
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt09037
IRS990ScheduleG/InPersonSolicitationsInd0X
IRS990ScheduleG/LicensedStatesCd0MA
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990ScheduleI/GrantRecordsMaintainedInd0true
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/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0232198
IRS990/TotalAssetsEOYAmt0205323
IRS990/TotalAssetsGrp/BOYAmt0232198
IRS990/TotalAssetsGrp/EOYAmt0205323
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt08550
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt013244
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0276815
IRS990/TotalFunctionalExpensesGrp/TotalAmt0290059
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03905
IRS990/TotalLiabilitiesEOYAmt04832
IRS990/TotalLiabilitiesGrp/BOYAmt03905
IRS990/TotalLiabilitiesGrp/EOYAmt04832
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0228293
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0200491
IRS990/TotalProgramServiceExpensesAmt0276815
IRS990/TotalProgramServiceRevenueAmt0237632
IRS990/TotalReportableCompFromOrgAmt037213
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0262257
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0232198
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0205323
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/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Robert Hodnett
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum06172832263
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-17
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
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Donna M Brady CPA

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
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
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