Civic Intelligence

Pittsburgh Firefighters Iaff Local Union # 1

990 • Fiscal year 2019 • EIN 25-1127052

Jan 01, 2019 to Dec 31, 2019 • Filed on Jul 07, 2020

120 Flowers AvenuePittsburgh, PA 15207

(412) 224-2109

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.01x

Higher debt load relative to assets than 52% of similar nonprofits.

2019 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

54th percentile

0.03x

Higher debt load relative to revenue than 54% of similar nonprofits.

2019 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2019

Net Margin

16th percentile

-3.8%

Higher net margin than 16% of similar nonprofits.

2019 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

26th percentile

$20,063

Higher top officer pay than 26% of similar nonprofits.

Top officer pay equals 2.6% of source-year revenue.

2019 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2019

Asset Growth

9th percentile

-8.7%

Faster asset growth than 9% of similar nonprofits.

2019 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

15th percentile

-8.7%

Faster revenue growth than 15% of similar nonprofits.

2019 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Down

$1,346,028

Down $253,522 (-16%) from 2016

Net Assets

Up

$1,325,852

Up $105,767 (+8.7%) from 2016

Liabilities

Down

$20,176

Down $359,289 (-95%) from 2016

Revenue

Down

$781,904

Down $10,660 (-1.3%) from 2016

Expenses

Up

$811,422

Up $71,796 (+9.7%) from 2016

Net Income

Down

-$29,518

Down $82,456 (-156%) from 2016

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $808,250Liabilities 2010: $5,932Net Assets 2010: $802,3182010Assets 2011: $735,519Liabilities 2011: $8,849Net Assets 2011: $726,6702011Assets 2012: $707,320Liabilities 2012: $7,796Net Assets 2012: $699,5242012Assets 2014: $1,501,889Liabilities 2014: $499,677Net Assets 2014: $1,002,2122014Assets 2015: $1,626,681Liabilities 2015: $428,163Net Assets 2015: $1,198,5182015Assets 2016: $1,599,550Liabilities 2016: $379,465Net Assets 2016: $1,220,0852016Assets 2019: $1,346,028Liabilities 2019: $20,176Net Assets 2019: $1,325,8522019Assets 2021: $1,753,496Liabilities 2021: $17,026Net Assets 2021: $1,736,4702021Assets 2022: $1,781,648Liabilities 2022: $19,460Net Assets 2022: $1,762,1882022Assets 2024: $1,548,556Liabilities 2024: $12,454Net Assets 2024: $1,536,1022024

Highlighted filing

2019

Assets$1,346,028
Liabilities$20,176
Net Assets$1,325,852

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $872,0092010Expenses 2011: $867,1942011Expenses 2012: $787,1312012Revenue 2014: $783,013Expenses 2014: $759,130Net Income 2014: $23,8832014Revenue 2015: $873,830Expenses 2015: $654,074Net Income 2015: $219,7562015Revenue 2016: $792,564Expenses 2016: $739,626Net Income 2016: $52,9382016Revenue 2019: $781,904Expenses 2019: $811,422Net Income 2019: -$29,5182019Revenue 2021: $888,258Expenses 2021: $749,503Net Income 2021: $138,7552021Revenue 2022: $1,020,257Expenses 2022: $994,539Net Income 2022: $25,7182022Revenue 2024: $1,028,351Expenses 2024: $1,223,157Net Income 2024: -$194,8062024

Highlighted filing

2019

Revenue$781,904
Expenses$811,422
Net Income-$29,518
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Jul 7, 2020
Return Version
2019v5.1
Gross Receipts
$864,724
Mission and Program Overview

Mission

To secure just compensation for our services and equitable settlements for our greiveances; to promote the establishment of just and reasonable working conditions; to place the members of our local on a higher plane of skill and efficiency; to promote harmonious relations between fire fighters and our employer; to encourage the formation of adequate sick and death benefits; to encourage the establishment of schools and instruction for the imparting of knowledge of modern and improved methods of fire protection, fire prevention, and fire safety; and to cultivate friendship among members.

To secure just compensation for our services and equitable settlements for our greiveances; to promote the establishment of just and reasonable working conditions; to place the members of our local on a higher plane of skill and efficiency; to promote harmonious relations between fire fighres and our employer; to encourage the formation of adequate sick and death benefits; to encourage the establishment of schools and instruction for the imparting of knowledge of modern and improved methods of fire protection, fire prevention, and fire safety; and to cultivate friendship among members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,106,152$1,056,677▼ $49,475
Savings and Temporary Cash Investments$235,902$236,405▲ $503
Cash and Non-Interest-Bearing Accounts$132,695$52,813▼ $79,882
Intangible Assets$233$133▼ $100
Total Assets$1,474,982$1,346,028▼ $128,954
Liabilities
Mortgage Notes Payable Secured by Investment Property$97,114--
Other Liabilities$22,498$20,176▼ $2,322
Total Liabilities$119,612$20,176▼ $99,436
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,348,070$1,303,502▼ $44,568
Net Assets With Donor Restrictions$7,300$22,350▲ $15,050
Total Net Assets Fund Balance$1,355,370$1,325,852▼ $29,518
Total Liabilities and Net Assets / Fund Balance$1,474,982$1,346,028▼ $128,954

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$996,915$193,316$1,190,231
Equipment$48,398$63,365$111,763
Land$11,364-$11,364
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Timothy LeechRecording SecretaryPT$20,063$20,063
Ralph SicuroPresdientPT$16,397$16,397
John GardellVice PresidentPT$16,283$16,283
Matthew BachnerTrusteePT$10,849$10,849
Edward Dursi JrTrusteePT$9,915$9,915
Edmund FarleyTrusteePT$9,912$9,912
Francis E CareyFinancial SecretaryPT$7,166$7,166

Highest Paid Contractors

ContractorServicesLocationCompensation
Joshua Bloom & Associates PCLegal Services310 GRANT ST STE 3204, Pittsburgh, PA 15219$120,242
Revenue and Support

Revenue Composition

Contributions and Grants
$17,389
Program Service Revenue
$783,110
Investment Income
$354
Other Revenue
$-18,949
All Other Contributions
$17,389
Change in Net Assets
$-29,518
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$655,707
Salaries, Compensation, and Employee Benefits$103,508
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates---$124,772
Fees for Services Legal---$120,242
Travel---$104,270
Current Officers, Directors, Trustees, and Key Employees---$90,587
Fees for Services Other---$88,788
Benefits to Members---$52,207
Depreciation Depletion---$49,575
Conferences and Meetings---$24,678
Office Expenses---$21,937
Occupancy---$17,039
All Other Expenses---$15,562
Information Technology---$10,770
Other Expenses---$10,141
Payroll Taxes---$9,885
Insurance---$8,643
Fees for Services Accounting---$6,382
Other Salaries and Wages---$3,036
Interest---$2,406
Advertising---$948
Total Functional Expenses$0$0$0$811,422
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$82,820
Fundraising Gross Income$63,871
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Kennywood Park Day$23,467$23,467$28,460$-4,993
Golf Outing$10,605$10,605$9,112$1,493
Total Events$63,871$63,871$82,820$-18,949
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
Credit Card Payable$20,176
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Other officer compensation reviewed
No
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 A, Line 6

The organization has members.

Form 990, Part VI, Section A, Line 7A

MEMBERS ELECT OFFICERS.

Form 990, Part VI, Section A, Line 7B

Governance decisions are subject to the approval of members.

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

The form 990 is provided to the president and vice-president to review before it is filed.

Form 990, Part VI, Section C, Line 19

These documents are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Pittsburgh Firefighters Iaff Local
EIN
25-1127052
Phone
4122242109
Address
120 FLOWERS AVENUE, PITTSBURGH, PA 15207

Signing Officer

Name
Ralph Sicuro
Title
President
Phone
4122242109
Signed
2020-07-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ralph Sicuro
Formed
1903
Legal Domicile
Pa
Voting Board Members
7
Independent Board Members
0
Employees
8
Volunteers
0

Preparer

Firm
Kenneth M Wasserman CPA
Address
3616 LIBERTY AVENUE, PITTSBURGH, PA 15201-1326
Preparer
Kenneth M Wasserman CPA
Phone
4126217737
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Buddy list 48,000. Consulting fees - member pension plan 37,778. Payroll processing fees 1,365. Bookkeeping fees 1,645.

Raw XML Appendix374 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
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESDIENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2RECORDING SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3FINANCIAL SECRETARY
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IRS990ScheduleD/LandGrp/BookValueAmt011364
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt011364
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt020176
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CREDIT CARD PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01056677
IRS990ScheduleD/TotalLiabilityAmt020176
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt082820
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0KENNYWOOD PARK DAY
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0GOLF OUTING
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt02226
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent2Amt01949
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageOtherEventsAmt010832
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt015007
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt023467
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt010605
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt029799
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt063871
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt023467
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt010605
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt029799
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt063871
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-18949
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt01802
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesOtherEventsAmt0120
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt01922
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt014979
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt052551
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt028460
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt09112
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt05
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent2Amt013340
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt013340
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS ELECT OFFICERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNANCE DECISIONS ARE SUBJECT TO THE APPROVAL OF MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FORM 990 IS PROVIDED TO THE PRESIDENT AND VICE-PRESIDENT TO REVIEW BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THESE DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BUDDY LIST 48,000. CONSULTING FEES - MEMBER PENSION PLAN 37,778. PAYROLL PROCESSING FEES 1,365. BOOKKEEPING FEES 1,645.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalAssetsEOYAmt01346028
IRS990/TotalAssetsGrp/BOYAmt01474982
IRS990/TotalAssetsGrp/EOYAmt01346028
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt017389
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/TotalAmt0811422
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0119612
IRS990/TotalLiabilitiesEOYAmt020176
IRS990/TotalLiabilitiesGrp/BOYAmt0119612
IRS990/TotalLiabilitiesGrp/EOYAmt020176
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01355370
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01325852
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0783110
IRS990/TotalReportableCompFromOrgAmt090585
IRS990/TotalRevenueGrp/ExclusionAmt0-18595
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0783110
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0781904
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01474982
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01346028
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt0104270
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0120 FLOWERS AVENUE
IRS990/USAddress/CityNm0PITTSBURGH
IRS990/USAddress/StateAbbreviationCd0PA
IRS990/USAddress/ZIPCd015207
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0PITTSBURGHFIREFIGHTERS.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02021-04-22 16:20:28Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0RALPH SICURO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04122242109
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-07-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PITTSBURGH FIREFIGHTERS IAFF LOCAL
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0UNION # 1
ReturnHeader/Filer/BusinessNameControlTxt0PITT
ReturnHeader/Filer/EIN0251127052
ReturnHeader/Filer/PhoneNum04122242109
ReturnHeader/Filer/USAddress/AddressLine1Txt0120 FLOWERS AVENUE
ReturnHeader/Filer/USAddress/CityNm0PITTSBURGH
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd015207
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0E7449EA0D8952B527F86B6A4EE4BB3C5034E0463
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0E7449EA0D8952B527F86B6A4EE4BB3C5034E0463
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt098.219.190.145
ReturnHeader/FilingSecurityInformation/IPDt02020-07-07
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ED
ReturnHeader/FilingSecurityInformation/IPTm016:17:17
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0251382693
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KENNETH M WASSERMAN CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03616 LIBERTY AVENUE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PITTSBURGH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0152011326
ReturnHeader/PreparerPersonGrp/PhoneNum04126217737
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KENNETH M WASSERMAN CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02020-07-14T11:34:05-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

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