Civic Intelligence

Toledo Firefighters Local 92 Health and Welfare Plan

990 • Fiscal year 2020 • EIN 34-1271428

Jan 01, 2020 to Dec 31, 2020 • Filed on Jul 07, 2021

714 Washington StreetToledo, OH 43604

(419) 255-5314

Siviq Scores

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

Liabilities / Assets

66th percentile

0.08x

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

2020 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2020

Liabilities / Revenue

61st percentile

0.06x

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

2020 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2020

Net Margin

83rd percentile

29%

Higher net margin than 83% of similar nonprofits.

2020 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2020

Top Officer Pay

63rd percentile

$27,000

Higher top officer pay than 63% of similar nonprofits.

Top officer pay equals 0.3% of source-year revenue.

2020 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2020

Asset Growth

94th percentile

54%

Faster asset growth than 94% of similar nonprofits.

2020 filings • 501(c)9 • $10M-$25M nonprofits • Annualized from 2019 to 2020

Revenue Growth

39th percentile

-3.1%

Faster revenue growth than 39% of similar nonprofits.

2020 filings • 501(c)9 • $10M-$25M nonprofits • Annualized from 2019 to 2020

Assets

Up

$6,389,021

Up $2,232,799 (+54%) from 2019

Net Assets

Up

$5,859,279

Up $2,977,227 (+103%) from 2019

Liabilities

Down

$529,742

Down $744,428 (-58%) from 2019

Revenue

Down

$8,894,883

Down $288,665 (-3.1%) from 2019

Expenses

Down

$6,275,902

Down $2,453,719 (-28%) from 2019

Net Income

Up

$2,618,981

Up $2,165,054 (+477%) from 2019

Historical Trend

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0Assets 2010: $5,651,198Liabilities 2010: $676,809Net Assets 2010: $4,974,3892010Assets 2011: $5,614,464Liabilities 2011: $1,003,173Net Assets 2011: $4,611,2912011Assets 2012: $4,246,185Liabilities 2012: $416,481Net Assets 2012: $3,829,7042012Assets 2013: $5,289,951Liabilities 2013: $574,770Net Assets 2013: $4,715,1812013Assets 2014: $5,041,747Liabilities 2014: $504,033Net Assets 2014: $4,537,7142014Assets 2015: $4,787,298Liabilities 2015: $600,918Net Assets 2015: $4,186,3802015Assets 2016: $4,629,721Liabilities 2016: $888,795Net Assets 2016: $3,740,9262016Assets 2017: $4,057,906Liabilities 2017: $805,265Net Assets 2017: $3,252,6412017Assets 2018: $3,141,585Liabilities 2018: $978,036Net Assets 2018: $2,163,5492018Assets 2019: $4,156,222Liabilities 2019: $1,274,170Net Assets 2019: $2,882,0522019Assets 2020: $6,389,021Liabilities 2020: $529,742Net Assets 2020: $5,859,2792020Assets 2021: $8,389,913Liabilities 2021: $578,169Net Assets 2021: $7,811,7442021Assets 2022: $10,047,848Liabilities 2022: $649,517Net Assets 2022: $9,398,3312022Assets 2023: $12,445,636Liabilities 2023: $1,035,112Net Assets 2023: $11,410,5242023Assets 2024: $14,104,255Liabilities 2024: $1,332,984Net Assets 2024: $12,771,2712024Assets 2025: $16,953,408Liabilities 2025: $1,144,607Net Assets 2025: $15,808,8012025

Highlighted filing

2020

Assets$6,389,021
Liabilities$529,742
Net Assets$5,859,279

Operations Trend

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

$15M$10M$5.0M$0-$5.0MExpenses 2010: $5,741,5552010Expenses 2011: $6,057,9032011Expenses 2012: $6,194,8132012Revenue 2013: $5,871,680Expenses 2013: $5,150,900Net Income 2013: $720,7802013Revenue 2014: $5,810,833Expenses 2014: $6,038,638Net Income 2014: -$227,8052014Revenue 2015: $6,393,348Expenses 2015: $6,578,804Net Income 2015: -$185,4562015Revenue 2016: $7,557,294Expenses 2016: $8,088,956Net Income 2016: -$531,6622016Revenue 2017: $7,058,875Expenses 2017: $7,763,503Net Income 2017: -$704,6282017Revenue 2018: $8,144,066Expenses 2018: $9,101,326Net Income 2018: -$957,2602018Revenue 2019: $9,183,548Expenses 2019: $8,729,621Net Income 2019: $453,9272019Revenue 2020: $8,894,883Expenses 2020: $6,275,902Net Income 2020: $2,618,9812020Revenue 2021: $8,995,774Expenses 2021: $6,872,732Net Income 2021: $2,123,0422021Revenue 2022: $9,868,401Expenses 2022: $7,299,852Net Income 2022: $2,568,5492022Revenue 2023: $10,059,612Expenses 2023: $8,701,752Net Income 2023: $1,357,8602023Revenue 2024: $10,558,193Expenses 2024: $9,655,568Net Income 2024: $902,6252024Revenue 2025: $11,911,906Expenses 2025: $9,713,736Net Income 2025: $2,198,1702025

Highlighted filing

2020

Revenue$8,894,883
Expenses$6,275,902
Net Income$2,618,981
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Jul 7, 2021
Return Version
2020v4.0
Gross Receipts
$18,514,355
Mission and Program Overview

Mission

Provide health benefits to members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$3,753,650$6,132,689▲ $2,379,039
Rtn Earn Endowment Incm Other Fnds$2,882,052$5,859,279▲ $2,977,227
Cash and Non-Interest-Bearing Accounts$195,634$177,100▼ $18,534
Prepaid Expenses and Deferred Charges$11,779$67,313▲ $55,534
Accounts Receivable$20,664--
Land, Buildings, and Equipment, Net$3,907$544▼ $3,363
Total Assets$4,156,222$6,389,021▲ $2,232,799
Other Assets Total$170,588$11,375▼ $159,213
Liabilities
Other Liabilities$868,227$426,589▼ $441,638
Accounts Payable and Accrued Expenses$405,943$103,153▼ $302,790
Total Liabilities$1,274,170$529,742▼ $744,428
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,882,052$5,859,279▲ $2,977,227
Total Liabilities and Net Assets / Fund Balance$4,156,222$6,389,021▲ $2,232,799

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$544$387,719$388,263
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Angela MagersAdministratoPT$27,000$27,000

Board Members and Trustees

NameTitle
Bob ThomasChairman
Dan DesmondPresident
Clarence a Espen JrBoard Member
Jerry BooseBoard Member
Kriston AllenBoard Member
Paul JohnsonBoard Member
Robert PawlickiBoard Member
Todd AbairBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$7,884,120
Investment Income
$169,533
Other Revenue
$841,230
Change in Net Assets
$2,618,981

Audited Revenue Reconciliation

Revenue per Audited Statements
$8,894,883
Revenue Not Reported on Form 990
$358,246
Total Revenue per Audited Statements
$9,253,129
Total Revenue per Form 990
$8,894,883
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$345,604
Salaries, Compensation, and Employee Benefits$159,338
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members$5,770,960--$5,770,960
Other Salaries and Wages-$145,793-$145,793
All Other Expenses-$64,142-$64,142
Fees for Services Accounting-$29,249-$29,249
Other Expenses-$21,935-$21,935
Payroll Taxes-$12,486-$12,486
Fees for Services Legal-$9,879-$9,879
Occupancy-$8,700-$8,700
Office Expenses-$7,719-$7,719
Depreciation Depletion-$3,363-$3,363
Other Employee Benefits-$1,059-$1,059
Total Functional Expenses$5,770,960$504,942$0$6,275,902

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$6,275,902
Total Expenses per Audited Statements$6,275,902
Total Expenses per Form 990$6,275,902
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Claims Payable$323,387
Claims Ibnr$103,202
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
Yes
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
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 15A

Trustee's compensation was approved by board

Form 990, Page 6, Part VI, Line 15B

Administrator's compensation was approved by board

Form 990, Page 6, Part VI, Line 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Toledo Firefighters Local 92
EIN
34-1271428
Address
714 WASHINGTON STREET, TOLEDO, OH 43604

Signing Officer

Name
Angela Magers
Title
Administrator
Signed
2021-07-07

Organization Details

Principal Officer
Angela Magers
Voting Board Members
8
Independent Board Members
8
Employees
4

Preparer

Firm
TITUS & URBANSKI INC CPA'S
Address
1540 S HOLLAND-SYLVANIA RD, MAUMEE, OH 43537
Preparer
E Thomas Titus CPA
Phone
4198666000
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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/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt02882052
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt05859279
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0544
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0387719
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0388263
IRS990ScheduleD/ExpensesSubtotalAmt06275902
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0358246
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0323387
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1103202
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CLAIMS PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1CLAIMS IBNR
IRS990ScheduleD/RevenueNotReportedAmt0358246
IRS990ScheduleD/RevenueSubtotalAmt08894883
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0544
IRS990ScheduleD/TotalExpensesPerForm990Amt06275902
IRS990ScheduleD/TotalLiabilityAmt0426589
IRS990ScheduleD/TotalRevenuePerForm990Amt08894883
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt09253129
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt06275902
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TRUSTEE'S COMPENSATION WAS APPROVED BY BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ADMINISTRATOR'S COMPENSATION WAS APPROVED BY BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt04156222
IRS990/TotalAssetsEOYAmt06389021
IRS990/TotalAssetsGrp/BOYAmt04156222
IRS990/TotalAssetsGrp/EOYAmt06389021
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0504942
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt05770960
IRS990/TotalFunctionalExpensesGrp/TotalAmt06275902
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01274170
IRS990/TotalLiabilitiesEOYAmt0529742
IRS990/TotalLiabilitiesGrp/BOYAmt01274170
IRS990/TotalLiabilitiesGrp/EOYAmt0529742
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02882052
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt05859279
IRS990/TotalProgramServiceExpensesAmt05770960
IRS990/TotalProgramServiceRevenueAmt07884120
IRS990/TotalReportableCompFromOrgAmt027000
IRS990/TotalRevenueGrp/ExclusionAmt064330
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt08830553
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt08894883
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04156222
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt06389021
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0714 WASHINGTON STREET
IRS990/USAddress/CityNm0TOLEDO
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd043604
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/PersonNm0ANGELA MAGERS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0ADMINISTRATOR
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-07-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0TOLEDO FIREFIGHTERS LOCAL 92
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0HEALTH AND WELFARE PLAN
ReturnHeader/Filer/BusinessNameControlTxt0TOLE
ReturnHeader/Filer/EIN0341271428
ReturnHeader/Filer/USAddress/AddressLine1Txt0714 WASHINGTON STREET
ReturnHeader/Filer/USAddress/CityNm0TOLEDO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd043604
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0341695540
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0TITUS & URBANSKI INC CPA'S
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01540 S HOLLAND-SYLVANIA RD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MAUMEE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd043537
ReturnHeader/PreparerPersonGrp/PhoneNum04198666000
ReturnHeader/PreparerPersonGrp/PreparationDt02021-07-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0E THOMAS TITUS CPA
ReturnHeader/ReturnTs02021-07-22T12:31:48-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0ANGELA
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0MAGERS
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$17.0$1.14$15.8$11.9$9.71$2.20
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.1$1.33$12.8$10.6$9.66$0.90
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.4$1.04$11.4$10.1$8.70$1.36
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.0$0.65$9.40$9.87$7.30$2.57
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.39$0.58$7.81$9.00$6.87$2.12
2020Detailed filing. Detailed filing data is available for this year.$6.39$0.53$5.86$8.89$6.28$2.62
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.16$1.27$2.88$9.18$8.73$0.45
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.14$0.98$2.16$8.14$9.10$0.96
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.06$0.81$3.25$7.06$7.76$0.70
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.63$0.89$3.74$7.56$8.09$0.53
2015Detailed filing. Detailed filing data is available for this year.$4.79$0.60$4.19$6.39$6.58$0.19
2014Detailed filing. Detailed filing data is available for this year.$5.04$0.50$4.54$5.81$6.04$0.23
2013Detailed filing. Detailed filing data is available for this year.$5.29$0.57$4.72$5.87$5.15$0.72
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.25$0.42$3.83$6.19
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.61$1.00$4.61$6.06
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.65$0.68$4.97$5.74