Civic Intelligence

Warren Firefighters Fund Association

990 • Fiscal year 2016 • EIN 38-6081793

Jan 01, 2016 to Dec 31, 2016 • Filed on Jul 18, 2017

PO Box 522Warren, MI 48090-0522

(586) 756-2800

Siviq Scores

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

Liabilities / Assets

56th percentile

0.00x

Higher debt load relative to assets than 56% of similar nonprofits.

2016 filings • 501(c)5 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

66th percentile

0.01x

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

2016 filings • 501(c)5 • <$500k nonprofits • Source year 2016

Net Margin

2nd percentile

-74%

Higher net margin than 2% of similar nonprofits.

2016 filings • 501(c)5 • <$500k nonprofits • Source year 2016

Top Officer Pay

52nd percentile

$1,083

Higher top officer pay than 52% of similar nonprofits.

Top officer pay equals 2.2% of source-year revenue.

2016 filings • 501(c)5 • <$500k nonprofits • Source year 2016

Asset Growth

20th percentile

-9.2%

Faster asset growth than 20% of similar nonprofits.

2016 filings • 501(c)5 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

10th percentile

-20%

Faster revenue growth than 10% of similar nonprofits.

2016 filings • 501(c)5 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Down

$308,922

Down $31,261 (-9.2%) from 2015

Net Assets

Down

$308,461

Down $31,208 (-9.2%) from 2015

Liabilities

Down

$461

Down $53 (-10%) from 2015

Revenue

Down

$48,553

Down $11,783 (-20%) from 2015

Expenses

Up

$84,275

Up $23,163 (+38%) from 2015

Net Income

Down

-$35,722

Down $34,946 (-4503%) from 2015

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2010: $507,707Liabilities 2010: $997Net Assets 2010: $506,7102010Assets 2011: $401,183Liabilities 2011: $804Net Assets 2011: $400,3792011Assets 2012: $435,279Liabilities 2012: $758Net Assets 2012: $434,5212012Assets 2013: $409,113Liabilities 2013: $648Net Assets 2013: $408,4652013Assets 2014: $360,896Liabilities 2014: $442Net Assets 2014: $360,4542014Assets 2015: $340,183Liabilities 2015: $514Net Assets 2015: $339,6692015Assets 2016: $308,922Liabilities 2016: $461Net Assets 2016: $308,4612016Assets 2017: $334,756Liabilities 2017: $492Net Assets 2017: $334,2642017Assets 2018: $288,557Liabilities 2018: $492Net Assets 2018: $288,0652018Assets 2019: $312,280Liabilities 2019: $479Net Assets 2019: $311,8012019Assets 2020: $354,443Liabilities 2020: $398Net Assets 2020: $354,0452020Assets 2021: $377,196Liabilities 2021: $388Net Assets 2021: $376,8082021

Highlighted filing

2016

Assets$308,922
Liabilities$461
Net Assets$308,461

Operations Trend

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

$150K$100K$50K$0-$50KExpenses 2010: $149,6172010Expenses 2011: $79,7982011Expenses 2012: $39,4072012Revenue 2013: $97,466Expenses 2013: $89,955Net Income 2013: $7,5112013Revenue 2014: $73,865Expenses 2014: $103,982Net Income 2014: -$30,1172014Revenue 2015: $60,336Expenses 2015: $61,112Net Income 2015: -$7762015Revenue 2016: $48,553Expenses 2016: $84,275Net Income 2016: -$35,7222016Revenue 2017: $37,041Expenses 2017: $46,533Net Income 2017: -$9,4922017Revenue 2018: $50,316Expenses 2018: $66,648Net Income 2018: -$16,3322018Revenue 2019: $53,587Expenses 2019: $57,415Net Income 2019: -$3,8282019Revenue 2020: $38,836Expenses 2020: $30,467Net Income 2020: $8,3692020Revenue 2021: $73,966Expenses 2021: $52,818Net Income 2021: $21,1482021

Highlighted filing

2016

Revenue$48,553
Expenses$84,275
Net Income-$35,722
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Jul 18, 2017
Return Version
2016v3.0
Gross Receipts
$92,010
Mission and Program Overview

Mission

FIREMANS UNION

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$339,669$308,461▼ $31,208
Investments in Publicly Traded Securities$329,510$297,146▼ $32,364
Savings and Temporary Cash Investments$10,673$11,776▲ $1,103
Total Assets$340,183$308,922▼ $31,261
Liabilities
Other Liabilities$514$461▼ $53
Total Liabilities$514$461▼ $53
Net Assets / Fund Balance
Total Net Assets Fund Balance$339,669$308,461▼ $31,208
Total Liabilities and Net Assets / Fund Balance$340,183$308,922▼ $31,261

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$51,509$51,509
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Dave ClancyPresidentPT$1,083$1,083
Orrin FergusonTreasurerPT$819$819
Jeffrey SloneVice PresidePT$568$568
Nick BelskySecretaryPT$325$325
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$42,829
Investment Income
$5,724
Other Revenue
$0
Change in Net Assets
$-35,722
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$16,369
Salaries, Compensation, and Employee Benefits$3,218
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$64,688
Current Officers, Directors, Trustees, and Key Employees---$2,795
Fees for Services Management---$2,764
Insurance---$2,656
Fees for Services Accounting---$2,490
Office Expenses---$631
Payroll Taxes---$423
Other Expenses---$100
All Other Expenses---$20
Total Functional Expenses$0$0$0$84,275
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
Payroll Taxes Payable$461
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
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 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Warren Fire Fighters Fund
EIN
38-6081793
Phone
5867562800
Address
PO BOX 522, WARREN, MI 48090-0522

Signing Officer

Name
Orrin Ferguson
Title
Treasurer
Phone
5867562800
Signed
2017-07-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dave Clancy
Formed
1957
Legal Domicile
Mi
Voting Board Members
123
Independent Board Members
4
Employees
4

Preparer

Firm
Chaness & Maher Pc Cpas
Address
31555 W 14 MILE RD SUITE 111, FARMINGTON HILLS, MI 48334-1286
Preparer
Andrea S Chaness
Phone
2489320606
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

FIREMANS UNION

Form 990, Part XI, Line 9

Unrealized gain in market value of investments 4,514

Raw XML Appendix263 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/TitleTxt1TREASURER
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IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01957
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
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IRS990/GainOrLossGrp/SecuritiesAmt0-857
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt0123
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt042600
IRS990/GrossReceiptsAmt092010
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
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IRS990/IndependentVotingMemberCnt04
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InsuranceGrp/TotalAmt02656
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt06581
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IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0329510
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0297146
IRS990/IRPDocumentCnt033
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt051509
IRS990/LandBldgEquipCostOrOtherBssAmt051509
IRS990/LegalDomicileStateCd0MI
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt043457
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0FIREMANS UNION
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0339669
IRS990/NetAssetsOrFundBalancesEOYAmt0308461
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0-857
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-857
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/TotalAmt0631
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt04514
IRS990/OtherExpensesGrp/Desc0CHRISTMAS PARTY
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IRS990/OtherExpensesGrp/Desc2FUNERAL EXPENSE
IRS990/OtherExpensesGrp/Desc3DONATIONS
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IRS990/OtherExpensesGrp/TotalAmt12735
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IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/TotalAmt0423
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0DAVE CLANCY
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
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IRS990/ProhibitedTaxShelterTransInd0false
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IRS990/ReconcilationRevenueExpnssAmt0-35722
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
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IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0339669
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt010673
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IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt051509
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt051509
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL TAXES PAYABLE
IRS990ScheduleD/TotalLiabilityAmt0461
IRS990/ScheduleJRequiredInd0false
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FIREMANS UNION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UNREALIZED GAIN IN MARKET VALUE OF INVESTMENTS 4,514
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
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ReturnHeader/BusinessOfficerGrp/SignatureDt02017-07-18
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ReturnHeader/PreparerPersonGrp/PreparationDt02017-07-31
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ANDREA S CHANESS
ReturnHeader/ReturnTs02017-07-31T12:20:28-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2021Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$3.77$0.00$3.77$0.74$0.53$0.21
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.54$0.00$3.54$0.39$0.30$0.08
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.12$0.00$3.12$0.54$0.57$0.04
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.89$0.00$2.88$0.50$0.67$0.16
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.35$0.00$3.34$0.37$0.47$0.09
2016Detailed filing. Detailed filing data is available for this year.$3.09$0.00$3.08$0.49$0.84$0.36
2015Detailed filing. Detailed filing data is available for this year.$3.40$0.01$3.40$0.60$0.61$0.01
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.61$0.00$3.60$0.74$1.04$0.30
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.09$0.01$4.08$0.97$0.90$0.08
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.35$0.01$4.35$0.39
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.01$0.01$4.00$0.80
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.08$0.01$5.07$1.50
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2016 filings • 501(c)5 • <$500k nonprofits