Liabilities / Assets
57th percentile
Higher debt load relative to assets than 57% of similar nonprofits.
EIN 36-6155990 • 501(c)5 • Rockford, IL
Profile
Organize rockford fire fighters for the economic, moral, and social advancement of their condition and status. Educate the public on fire safety.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
57th percentile
Higher debt load relative to assets than 57% of similar nonprofits.
Liabilities / Revenue
58th percentile
Higher debt load relative to revenue than 58% of similar nonprofits.
Net Margin
45th percentile
Higher net margin than 45% of similar nonprofits.
Top Officer Pay
59th percentile
Higher top officer pay than 59% of similar nonprofits.
Top officer pay equals 5.3% of source-year revenue.
Asset Growth
45th percentile
Faster asset growth than 45% of similar nonprofits.
Revenue Growth
76th percentile
Faster revenue growth than 76% of similar nonprofits.
Assets
Up$572,753
Up $14,312 (+2.6%) from 2024
Liabilities
Down$2,504
Down $2,423 (-49%) from 2024
Net Assets
Up$570,249
Up $16,735 (+3.0%) from 2024
Revenue
Up$353,392
Up $43,855 (+14%) from 2024
Expenses
Up$336,657
Up $52,467 (+18%) from 2024
Net Income
Down$16,735
Down $8,612 (-34%) from 2024
Most recent year
2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
Organize rockford fire fighters for the economic, moral, and social advancement of their condition and status. Educate the public on fire safety.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $285,433 | $280,348 | ▼ $5,085 |
| Cash and Non-Interest-Bearing Accounts | $140,229 | $166,158 | ▲ $25,929 |
| Land, Buildings, and Equipment, Net | $132,779 | $126,247 | ▼ $6,532 |
| Total Assets | $558,441 | $572,753 | ▲ $14,312 |
| Liabilities | |||
| Unsecured Notes Loans Payable | $2,736 | - | - |
| Accounts Payable and Accrued Expenses | $1,026 | $1,339 | ▲ $313 |
| Other Liabilities | $1,165 | $1,165 | → $0 |
| Total Liabilities | $4,927 | $2,504 | ▼ $2,423 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $550,822 | $568,249 | ▲ $17,427 |
| Net Assets With Donor Restrictions | $2,692 | $2,000 | ▼ $692 |
| Total Net Assets Fund Balance | $553,514 | $570,249 | ▲ $16,735 |
| Total Liabilities and Net Assets / Fund Balance | $558,441 | $572,753 | ▲ $14,312 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $96,247 | $89,569 | $185,816 |
| Land | $30,000 | - | $30,000 |
| Equipment | - | $14,732 | $14,732 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Matthew Renfro | President | PT | $18,727 | $18,727 |
| James Weerda | Treasurer | - | $10,378 | $10,378 |
| Phil Nedved | Secretary | - | $10,378 | $10,378 |
| Jason Morse | Vice Preside | - | $10,318 | $10,318 |
| Chase Lambert | Board Member | - | $1,200 | $1,200 |
| Ezari Ponce | Board Member | - | $1,200 | $1,200 |
| Brian Guthrie | Board Member | - | $840 | $840 |
| Dominic Orlandi | Board Member | - | $840 | $840 |
| Jacob Bremer | Board Member | - | $840 | $840 |
| Line Item | Amount |
|---|---|
| Other Expenses | $271,807 |
| Salaries, Compensation, and Employee Benefits | $64,850 |
| Total Fundraising Expense | $14,275 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | $27,361 | $27,360 | - | $54,721 |
| All Other Expenses | $10,750 | $7,550 | - | $18,300 |
| Travel | $7,455 | $7,455 | - | $14,910 |
| Other Expenses | $29,906 | - | $14,241 | $14,241 |
| Fees for Services Accounting | - | $9,300 | - | $9,300 |
| Conferences and Meetings | $4,520 | $4,520 | - | $9,040 |
| Office Expenses | - | $8,317 | - | $8,317 |
| Payroll Taxes | $2,619 | $2,619 | - | $5,238 |
| Other Salaries and Wages | $2,445 | $2,446 | - | $4,891 |
| Fees for Services Legal | - | $3,431 | - | $3,431 |
| Interest | - | $575 | - | $575 |
| Advertising | - | - | $34 | $34 |
| Total Functional Expenses | $248,809 | $73,573 | $14,275 | $336,657 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $360,301 |
| Expenses per Audited Statements | $336,657 |
| Total Expenses per Form 990 | $336,657 |
| Expenses Not Reported on Form 990 | $23,644 |
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $13,252 |
| Fundraising Direct Expenses | $1,445 |
| Professional Fundraising Fees | $0 |
| Line Item | Amount |
|---|---|
| Current Year Nondeductible Lobbying and Political Cost | $10,750 |
| Political Expenditures | $10,750 |
| Total Nondeductible Lobbying and Political Cost | $10,750 |
| Liability | Amount |
|---|---|
| Rental Security Deposits | $925 |
| Funds Held for Club Activities | $240 |
“The organization has a group of board members.”
“Board positions are elected by the general membership for a two year term. Elections are held every year as board positions are on an alternating schedule. Any member seeking to be a nominee for a board position needs to be nominated by another member of the union, and they will have to accept this nomination.”
“The board of officers will use the reviewed financial statements and thier collective knowledge of income tax preparation to review the form 990. The board will also inquire of the accountant about any questions that they may have about the preparation of the form 990.”
“The board of officers examine the policy during a board meeting on an annual basis and require that everyone disclose any potential conflicts of interest.”
“The articles of incorporation state that the board president, vice president, treasurer, and secretary are to receive a percentage of the step annual base firefighter salary per month. All other board members are to receive a per month wage.”
“The articles of incorporation state that the board president, vice president, treasurer, and secretary are to receive a percentage of the step annual base firefighter salary per month. All other board members are to receive a per month wage.”
“The union makes all required documents available upon request. The organization has space available where anyone can come in and view the documents or they can have copies made and sent to them.”
“City fire fighters union, local 413 of rockford, illinois (iaff)”
“Rental expenses netted against revenue on the 990 21,820 cost of goods sold netted against revenue on the 990 1,824 rental expenses netted against revenue on the 990 -21,820 cost of goods sold netted against revenue on the 990 -1,824”
“The internal revenue service has issued a determination letter indicating that the union is exempt from income tax under the provisions of section 501(c)5 of the internal revenue code. The pac fund is subject to income tax as a separate segregated fund under section 527 of the internal revenue code on the fund's investment income, if any. The union follows the authoritative guidance issued by the fasb, which clarifies the accounting for uncertainty in income taxes recognized in an entity's financial statements and prescribes a recognition threshold of more-likely-than-not to be sustained upon examination. Measurement of the tax uncertainty occurs if the recognition threshold has not been met. This guidance also addresses de-recognition, classification, interest, penalties, and disclosure. The union files income tax returns for the united states and state of illinois. In the normal course of business, the union is subject to examination by taxing authorities. The union's tax returns for years subsequent to 2018 are open, by statute, for review by authorities. However, at present, there are no ongoing income tax audits or unresolved disputes with whom the union currently files or has filed. The union has determined that it does not have any significant risks related to income tax expense, and therefore, no amounts were reserved for uncertain tax positions as of april 30, 2025.”
“Rental expenses netted against revenue on the 990 21,820 cost of goods sold netted against revenue on the 990 1,824”
“Rental expenses netted against revenue on the 990 21,820 cost of goods sold netted against revenue on the 990 1,824”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 1026 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 1339 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | ORGANIZE ROCKFORD FIRE FIGHTERS FOR THE ECONOMIC, MORAL, AND SOCIAL ADVANCEMENT OF THEIR CONDITION AND STATUS. EDUCATE THE PUBLIC ON FIRE SAFETY. |
| IRS990/AdvertisingGrp/FundraisingAmt | 0 | 34 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 34 |
| IRS990/AllOtherContributionsAmt | 0 | 25033 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 7550 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 10750 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 18300 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | JAMES WEERDA CFF LOCAL 413 |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 7734257621 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 108 S 2ND STREET |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | ROCKFORD |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | IL |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 61104 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 140229 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 166158 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 27360 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 27361 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 54721 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 4520 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 4520 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 9040 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CostOfGoodsSoldAmt | 0 | 1824 |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 25033 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 721 |
| IRS990/CYOtherExpensesAmt | 0 | 271807 |
| IRS990/CYOtherRevenueAmt | 0 | 9185 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 318453 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 16735 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 64850 |
| IRS990/CYTotalExpensesAmt | 0 | 336657 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 14275 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 353392 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/Desc | 0 | ORGANIZE ROCKFORD FIRE FIGHTERS FOR THE ECONOMIC, MORAL, AND SOCIAL ADVANCEMENT OF THEIR CONDITION AND STATUS. EDUCATE THE PUBLIC ON FIRE SAFETY. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DoingBusinessAsName/BusinessNameLine1Txt | 0 | CITY FIRE FIGHTERS UNION LOCAL 413 |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 2692 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 2000 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 15 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 9300 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 9300 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 3431 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 3431 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | MATTHEW RENFRO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | PHIL NEDVED |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | JAMES WEERDA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | JASON MORSE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | CHASE LAMBERT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | EZARI PONCE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | JACOB BREMER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | BRIAN GUTHRIE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | DOMINIC ORLANDI |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 18727 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 10378 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 10378 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 10318 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 1200 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 1200 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 840 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 840 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 840 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | VICE PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | BOARD MEMBER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1993 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/FundraisingDirectExpensesAmt | 0 | 1445 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 13252 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 9 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 378481 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 16028 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 4184 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 9 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 575 |
| IRS990/InterestGrp/TotalAmt | 0 | 575 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 721 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 721 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 104301 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 132779 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 126247 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 230548 |
| IRS990/LegalDomicileStateCd | 0 | IL |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 21820 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | ORGANIZE ROCKFORD FIRE FIGHTERS FOR THE ECONOMIC, MORAL, AND SOCIAL ADVANCEMENT OF THEIR CONDITION AND STATUS. EDUCATE THE PUBLIC ON FIRE SAFETY. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 553514 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 570249 |
| IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt | 0 | 11807 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 11807 |
| IRS990/NetIncomeOrLossGrp/ExclusionAmt | 0 | 2360 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 2360 |
| IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt | 0 | -5792 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | -5792 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 550822 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 568249 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 8317 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 8317 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherExpensesGrp/Desc | 0 | AFFI DUES |
| IRS990/OtherExpensesGrp/Desc | 1 | IAFF DUES |
| IRS990/OtherExpensesGrp/Desc | 2 | MEMBER SOCIAL EVENTS |
| IRS990/OtherExpensesGrp/Desc | 3 | DONATIONS |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 14241 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 100477 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 63276 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 29906 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 100477 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 63276 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 29906 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 14241 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 1165 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 1165 |
| IRS990/OtherOrganizationDsc | 0 | UNION |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISCELLANEOUS |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 810 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 810 |
| IRS990/OtherRevenueTotalAmt | 0 | 810 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 2446 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 2445 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 4891 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 2619 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 2619 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 5238 |
| IRS990/PoliticalCampaignActyInd | 0 | true |
| IRS990/PrincipalOfficerNm | 0 | JAMES WEERDA |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 624200 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | MEMBERSHIP DUES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 318453 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 318453 |
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| IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt | 0 | PROVIDE SUPPORT TO STATE AND LOCAL CANDIDATES FOR PUBLIC OFFICE WHO DEMONSTRATE THIER WILLINGNESS TO SUPPORT FIREFIGHTERS IN ROCKFORD, ILLINOIS. |
| IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE C, PART I-A, LINE 1 |
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| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | RENTAL SECURITY DEPOSITS |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE INTERNAL REVENUE SERVICE HAS ISSUED A DETERMINATION LETTER INDICATING THAT THE UNION IS EXEMPT FROM INCOME TAX UNDER THE PROVISIONS OF SECTION 501(C)5 OF THE INTERNAL REVENUE CODE. THE PAC FUND IS SUBJECT TO INCOME TAX AS A SEPARATE SEGREGATED FUND UNDER SECTION 527 OF THE INTERNAL REVENUE CODE ON THE FUND'S INVESTMENT INCOME, IF ANY. THE UNION FOLLOWS THE AUTHORITATIVE GUIDANCE ISSUED BY THE FASB, WHICH CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCRIBES A RECOGNITION THRESHOLD OF MORE-LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION. MEASUREMENT OF THE TAX UNCERTAINTY OCCURS IF THE RECOGNITION THRESHOLD HAS NOT BEEN MET. THIS GUIDANCE ALSO ADDRESSES DE-RECOGNITION, CLASSIFICATION, INTEREST, PENALTIES, AND DISCLOSURE. THE UNION FILES INCOME TAX RETURNS FOR THE UNITED STATES AND STATE OF ILLINOIS. IN THE NORMAL COURSE OF BUSINESS, THE UNION IS SUBJECT TO EXAMINATION BY TAXING AUTHORITIES. THE UNION'S TAX RETURNS FOR YEARS SUBSEQUENT TO 2018 ARE OPEN, BY STATUTE, FOR REVIEW BY AUTHORITIES. HOWEVER, AT PRESENT, THERE ARE NO ONGOING INCOME TAX AUDITS OR UNRESOLVED DISPUTES WITH WHOM THE UNION CURRENTLY FILES OR HAS FILED. THE UNION HAS DETERMINED THAT IT DOES NOT HAVE ANY SIGNIFICANT RISKS RELATED TO INCOME TAX EXPENSE, AND THEREFORE, NO AMOUNTS WERE RESERVED FOR UNCERTAIN TAX POSITIONS AS OF APRIL 30, 2025. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | RENTAL EXPENSES NETTED AGAINST REVENUE ON THE 990 21,820 COST OF GOODS SOLD NETTED AGAINST REVENUE ON THE 990 1,824 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | RENTAL EXPENSES NETTED AGAINST REVENUE ON THE 990 21,820 COST OF GOODS SOLD NETTED AGAINST REVENUE ON THE 990 1,824 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 3, PART X |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE D, PAGE 4, PART XI, LINE 2D |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | SCHEDULE D, PAGE 4, PART XII, LINE 2D |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | CITY FIRE FIGHTERS UNION, LOCAL 413 OF ROCKFORD, ILLINOIS (IAFF) |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE ORGANIZATION HAS A GROUP OF BOARD MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | BOARD POSITIONS ARE ELECTED BY THE GENERAL MEMBERSHIP FOR A TWO YEAR TERM. ELECTIONS ARE HELD EVERY YEAR AS BOARD POSITIONS ARE ON AN ALTERNATING SCHEDULE. ANY MEMBER SEEKING TO BE A NOMINEE FOR A BOARD POSITION NEEDS TO BE NOMINATED BY ANOTHER MEMBER OF THE UNION, AND THEY WILL HAVE TO ACCEPT THIS NOMINATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE BOARD OF OFFICERS WILL USE THE REVIEWED FINANCIAL STATEMENTS AND THIER COLLECTIVE KNOWLEDGE OF INCOME TAX PREPARATION TO REVIEW THE FORM 990. THE BOARD WILL ALSO INQUIRE OF THE ACCOUNTANT ABOUT ANY QUESTIONS THAT THEY MAY HAVE ABOUT THE PREPARATION OF THE FORM 990. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE BOARD OF OFFICERS EXAMINE THE POLICY DURING A BOARD MEETING ON AN ANNUAL BASIS AND REQUIRE THAT EVERYONE DISCLOSE ANY POTENTIAL CONFLICTS OF INTEREST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE ARTICLES OF INCORPORATION STATE THAT THE BOARD PRESIDENT, VICE PRESIDENT, TREASURER, AND SECRETARY ARE TO RECEIVE A PERCENTAGE OF THE STEP ANNUAL BASE FIREFIGHTER SALARY PER MONTH. ALL OTHER BOARD MEMBERS ARE TO RECEIVE A PER MONTH WAGE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE ARTICLES OF INCORPORATION STATE THAT THE BOARD PRESIDENT, VICE PRESIDENT, TREASURER, AND SECRETARY ARE TO RECEIVE A PERCENTAGE OF THE STEP ANNUAL BASE FIREFIGHTER SALARY PER MONTH. ALL OTHER BOARD MEMBERS ARE TO RECEIVE A PER MONTH WAGE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | THE UNION MAKES ALL REQUIRED DOCUMENTS AVAILABLE UPON REQUEST. THE ORGANIZATION HAS SPACE AVAILABLE WHERE ANYONE CAN COME IN AND VIEW THE DOCUMENTS OR THEY CAN HAVE COPIES MADE AND SENT TO THEM. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | RENTAL EXPENSES NETTED AGAINST REVENUE ON THE 990 21,820 COST OF GOODS SOLD NETTED AGAINST REVENUE ON THE 990 1,824 RENTAL EXPENSES NETTED AGAINST REVENUE ON THE 990 -21,820 COST OF GOODS SOLD NETTED AGAINST REVENUE ON THE 990 -1,824 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 1, ITEM C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990, PART XI, LINE 9 |
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| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
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| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-08-28 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | INTERNATIONAL ASSOCIATION OF FIRE |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | FIGHTERS LOCAL 413 |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | INTE |
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