Civic Intelligence

International Association of Fire Fighters

990 • Fiscal year 2021 • EIN 38-0830680

Jan 01, 2021 to Dec 31, 2021 • Filed on May 10, 2022

1651 Kingsway Court Ste ETrenton, MI 48183-1959

(734) 675-0206

Siviq Scores

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

Liabilities / Assets

39th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2021 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

39th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2021 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2021

Net Margin

75th percentile

26%

Higher net margin than 75% of similar nonprofits.

2021 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

70th percentile

$56,400

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 7.7% of source-year revenue.

2021 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2021

Asset Growth

92nd percentile

36%

Faster asset growth than 92% of similar nonprofits.

2021 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

57th percentile

3.3%

Faster revenue growth than 57% of similar nonprofits.

2021 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Assets

Up

$997,822

Up $263,967 (+36%) from 2020

Net Assets

Up

$997,822

Up $263,967 (+36%) from 2020

Liabilities

Flat

$0

Flat from 2020

Revenue

Up

$735,320

Up $23,360 (+3.3%) from 2020

Expenses

Up

$543,967

Up $28,463 (+5.5%) from 2020

Net Income

Down

$191,353

Down $5,103 (-2.6%) from 2020

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $268,199Liabilities 2010: $0Net Assets 2010: $268,1992010Assets 2011: $240,959Liabilities 2011: $0Net Assets 2011: $240,9592011Assets 2012: $245,010Liabilities 2012: $0Net Assets 2012: $245,0102012Assets 2013: $227,367Liabilities 2013: $0Net Assets 2013: $227,3672013Assets 2014: $228,295Liabilities 2014: $16,000Net Assets 2014: $212,2952014Assets 2015: $255,155Liabilities 2015: $0Net Assets 2015: $255,1552015Assets 2016: $312,094Liabilities 2016: $0Net Assets 2016: $312,0942016Assets 2017: $429,996Liabilities 2017: $0Net Assets 2017: $429,9962017Assets 2018: $424,966Liabilities 2018: $0Net Assets 2018: $424,9662018Assets 2019: $515,367Liabilities 2019: $0Net Assets 2019: $515,3672019Assets 2020: $733,855Liabilities 2020: $0Net Assets 2020: $733,8552020Assets 2021: $997,822Liabilities 2021: $0Net Assets 2021: $997,8222021Assets 2022: $880,503Liabilities 2022: $0Net Assets 2022: $880,5032022Assets 2023: $1,097,024Liabilities 2023: $0Net Assets 2023: $1,097,0242023Assets 2024: $1,264,866Liabilities 2024: $0Net Assets 2024: $1,264,8662024

Highlighted filing

2021

Assets$997,822
Liabilities$0
Net Assets$997,822

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $770,8012010Revenue 2011: $897,585Expenses 2011: $984,169Net Income 2011: -$86,5842011Expenses 2012: $771,2492012Revenue 2013: $624,217Expenses 2013: $634,245Net Income 2013: -$10,0282013Revenue 2014: $660,177Expenses 2014: $675,572Net Income 2014: -$15,3952014Revenue 2015: $675,953Expenses 2015: $633,734Net Income 2015: $42,2192015Revenue 2016: $684,396Expenses 2016: $637,078Net Income 2016: $47,3182016Revenue 2017: $681,885Expenses 2017: $593,393Net Income 2017: $88,4922017Revenue 2018: $769,773Expenses 2018: $758,121Net Income 2018: $11,6522018Revenue 2019: $743,947Expenses 2019: $671,646Net Income 2019: $72,3012019Revenue 2020: $711,960Expenses 2020: $515,504Net Income 2020: $196,4562020Revenue 2021: $735,320Expenses 2021: $543,967Net Income 2021: $191,3532021Revenue 2022: $853,620Expenses 2022: $906,629Net Income 2022: -$53,0092022Revenue 2023: $967,634Expenses 2023: $835,548Net Income 2023: $132,0862023Revenue 2024: $1,105,294Expenses 2024: $1,054,678Net Income 2024: $50,6162024

Highlighted filing

2021

Revenue$735,320
Expenses$543,967
Net Income$191,353
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
May 10, 2022
Return Version
2021v4.2
Gross Receipts
$958,332
Mission and Program Overview

Mission

To organize professional firefighters to secure just compensation for their services and equitable settlements of their grievances; to promote the establishment of just and reasonable working conditions; to place members of the union on a higher plane of skill and efficiency; to promote harmonious relations between firefighters and their employers; to encourage the formation of local unions; to encourage the formation of sick and death benefit funds; to encourage the establishment of schools of instruction for imparting knowledge of modern and improved methods of firefighting and prevention; and to cultivate friendship and fellowship among its members.

To organize professional firefighters to secure just compensation and other employment related benefits.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$397,867$660,008▲ $262,141
Cash and Non-Interest-Bearing Accounts$310,709$330,442▲ $19,733
Savings and Temporary Cash Investments$23,279$5,372▼ $17,907
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$733,855$997,822▲ $263,967
Other Assets Total$2,000$2,000→ $0
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$733,855$997,822▲ $263,967
Total Net Assets Fund Balance$733,855$997,822▲ $263,967
Total Liabilities and Net Assets / Fund Balance$733,855$997,822▲ $263,967

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$17,550$17,550
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Terrence H ChesneySecretary/treasurerFT$56,400$56,400
Mark D DochertyPresidentFT$56,400$56,400
Shaun P AbbeyVice PresidentPT$21,900$21,900
Montgomery C NyeVice PresidentPT$19,650$19,650
Matthew T SahrVice PresidentPT$18,900$18,900
Steven HeimVice PresidentPT$16,150$16,150
Aileen PettingerVice PresidentPT$15,900$15,900
Christopher WiewiuraTrusteePT$8,150$8,150
Justin FoxTrusteePT$7,400$7,400
Richard ClarkTrusteePT$4,400$4,400
Revenue and Support

Revenue Composition

Contributions and Grants
$658,548
Program Service Revenue
$6,723
Investment Income
$30,725
Other Revenue
$39,324
Change in Net Assets
$191,353
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$289,312
Other Expenses$243,355
Grants and Similar Amounts Paid$11,300
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$225,250
Conferences and Meetings---$73,180
Fees for Services Lobbying---$48,000
Other Salaries and Wages---$44,000
Occupancy---$31,400
Office Expenses---$21,386
Payroll Taxes---$20,062
Grants to Domestic Orgs---$11,300
Fees for Services Legal---$9,190
Fees for Service Investment Mgmnt Fees---$9,004
Fees for Services Accounting---$6,750
Insurance---$5,958
Other Expenses---$3,679
All Other Expenses---$98
Total Functional Expenses$0$0$0$543,967
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
In-house lobbying only
No
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
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 members of the organization are the union firefighters.

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

The union firefighters who are the organization's members vote to elect the members of the governing body.

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

The decisions of the governing body must be approved by the union members.

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

Copies of the form 990 are provided to the officers of the board for review before the form 990 is filed.

Form 990, Part VI, Section B, Line 12C

The organization has a conflict of interest statement which is required to be signed annually by all relevant individuals.

Form 990, Part VI, Section B, Line 15

Salaries are reviewed bi-annually with the organization's compensation review committee and are based on other comparable labor union salaries.

Form 990, Part VI, Section C, Line 19

The organization makes publicly available only those documents required under federal tax law.

Filing and Contact Details

Filer

Filer Name
Michigan Professional
EIN
38-0830680
Phone
7346750206
Address
1651 KINGSWAY COURT STE E, TRENTON, MI 48183-1959

Signing Officer

Name
Terrence H Chesney
Title
Treasurer
Phone
7346750206
Signed
2022-05-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Terrence H Chesney
Formed
1934
Legal Domicile
Mi
Voting Board Members
10
Independent Board Members
0
Employees
11
Volunteers
0

Preparer

Firm
Cohen & Company Ltd
Address
OFFICES LISTED AT, WWWCOHENCPACOM, OH 44115
Preparer
Roula Tsaprailis
Phone
8002291099
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The union is a michigan non-profit organization exempt from federal income tax under section 501(c)(5) of the internal revenue code. The union recognizes and discloses uncertain tax positions in accordance with the modified cash basis of accounting. As of and for the years ended december 31, 2021, and 2020, the union did not have a liability for unrecognized tax benefits.

Raw XML Appendix360 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.

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IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDENT
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IRS990/PYRevenuesLessExpensesAmt0196456
IRS990/PYSalariesCompEmpBnftPaidAmt0269787
IRS990/PYTotalExpensesAmt0515504
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0711960
IRS990/ReconcilationRevenueExpnssAmt0191353
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RoyaltiesRevenueGrp/ExclusionAmt039324
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt039324
IRS990/SavingsAndTempCashInvstGrp/BOYAmt023279
IRS990/SavingsAndTempCashInvstGrp/EOYAmt05372
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt017550
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt017550
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE UNION IS A MICHIGAN NON-PROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE. THE UNION RECOGNIZES AND DISCLOSES UNCERTAIN TAX POSITIONS IN ACCORDANCE WITH THE MODIFIED CASH BASIS OF ACCOUNTING. AS OF AND FOR THE YEARS ENDED DECEMBER 31, 2021, AND 2020, THE UNION DID NOT HAVE A LIABILITY FOR UNRECOGNIZED TAX BENEFITS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MEMBERS OF THE ORGANIZATION ARE THE UNION FIREFIGHTERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE UNION FIREFIGHTERS WHO ARE THE ORGANIZATION'S MEMBERS VOTE TO ELECT THE MEMBERS OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE DECISIONS OF THE GOVERNING BODY MUST BE APPROVED BY THE UNION MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COPIES OF THE FORM 990 ARE PROVIDED TO THE OFFICERS OF THE BOARD FOR REVIEW BEFORE THE FORM 990 IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION HAS A CONFLICT OF INTEREST STATEMENT WHICH IS REQUIRED TO BE SIGNED ANNUALLY BY ALL RELEVANT INDIVIDUALS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5SALARIES ARE REVIEWED BI-ANNUALLY WITH THE ORGANIZATION'S COMPENSATION REVIEW COMMITTEE AND ARE BASED ON OTHER COMPARABLE LABOR UNION SALARIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION MAKES PUBLICLY AVAILABLE ONLY THOSE DOCUMENTS REQUIRED UNDER FEDERAL TAX LAW.
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 B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0733855
IRS990/TotalAssetsEOYAmt0997822
IRS990/TotalAssetsGrp/BOYAmt0733855
IRS990/TotalAssetsGrp/EOYAmt0997822
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0658548
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/TotalAmt0543967
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0733855
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0997822
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt06723
IRS990/TotalReportableCompFromOrgAmt0225250
IRS990/TotalRevenueGrp/ExclusionAmt070049
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt06723
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0735320
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0733855
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0997822
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01651 KINGSWAY COURT
IRS990/USAddress/CityNm0TRENTON
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd0481831959
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0WWW.MPFFU.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0TERRENCE H CHESNEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07346750206
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-05-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MICHIGAN PROFESSIONAL
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0FIRE FIGHTERS UNION
ReturnHeader/Filer/BusinessNameControlTxt0MICH
ReturnHeader/Filer/EIN0380830680
ReturnHeader/Filer/PhoneNum07346750206
ReturnHeader/Filer/USAddress/AddressLine1Txt01651 KINGSWAY COURT STE E
ReturnHeader/Filer/USAddress/CityNm0TRENTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd0481831959
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0341912961
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0COHEN & COMPANY LTD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0OFFICES LISTED AT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WWWCOHENCPACOM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd044115
ReturnHeader/PreparerPersonGrp/PhoneNum08002291099
ReturnHeader/PreparerPersonGrp/PreparationDt02022-05-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROULA TSAPRAILIS
ReturnHeader/ReturnTs02022-05-13T11:31:06-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0TERRENCE
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0CHESNEY
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

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.$1.26$0.00$1.26$1.11$1.05$0.05
2023Detailed filing. Detailed filing data is available for this year.$1.10$0.00$1.10$0.97$0.84$0.13
2022Detailed filing. Detailed filing data is available for this year.$0.88$0.00$0.88$0.85$0.91$0.05
2021Detailed filing. Detailed filing data is available for this year.$1.00$0.00$1.00$0.74$0.54$0.19
2020Detailed filing. Detailed filing data is available for this year.$0.73$0.00$0.73$0.71$0.52$0.20
2019Detailed filing. Detailed filing data is available for this year.$0.52$0.00$0.52$0.74$0.67$0.07
2018Detailed filing. Detailed filing data is available for this year.$0.42$0.00$0.42$0.77$0.76$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.43$0.00$0.43$0.68$0.59$0.09
2016Detailed filing. Detailed filing data is available for this year.$0.31$0.00$0.31$0.68$0.64$0.05
2015Detailed filing. Detailed filing data is available for this year.$0.26$0.00$0.26$0.68$0.63$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.23$0.02$0.21$0.66$0.68$0.02
2013Detailed filing. Detailed filing data is available for this year.$0.23$0.00$0.23$0.62$0.63$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.25$0.00$0.25$0.77
2011Summary only. Only limited summary data is available for this year.$0.24$0.00$0.24$0.90$0.98$0.09
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.27$0.00$0.27$0.77