Civic Intelligence

International Association of Firefighters Local 83

990 • Fiscal year 2016 • EIN 48-6116421

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 08, 2017

318 SE JeffersonTopeka, KS 66607

(785) 608-8081

Siviq Scores

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

Liabilities / Assets

53rd percentile

0.00x

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

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

Liabilities / Revenue

53rd percentile

0.00x

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

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

Net Margin

53rd percentile

4.6%

Higher net margin than 53% of similar nonprofits.

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

Top Officer Pay

78th percentile

$12,000

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 5.4% of source-year revenue.

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

Asset Growth

60th percentile

6.0%

Faster asset growth than 60% of similar nonprofits.

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

Revenue Growth

39th percentile

-1.5%

Faster revenue growth than 39% of similar nonprofits.

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

Assets

Up

$179,817

Up $10,216 (+6.0%) from 2015

Net Assets

Up

$179,817

Up $10,216 (+6.0%) from 2015

Liabilities

Flat

$0

Flat from 2015

Revenue

Down

$220,880

Down $3,370 (-1.5%) from 2015

Expenses

Down

$210,664

Down $34,541 (-14%) from 2015

Net Income

Up

$10,216

Up $31,171 (+149%) from 2015

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2010: $141,106Liabilities 2010: $0Net Assets 2010: $141,1062010Assets 2011: $167,256Liabilities 2011: $0Net Assets 2011: $167,2562011Assets 2012: $159,930Liabilities 2012: $0Net Assets 2012: $159,9302012Assets 2013: $163,680Liabilities 2013: $0Net Assets 2013: $163,6802013Assets 2014: $190,556Liabilities 2014: $0Net Assets 2014: $190,5562014Assets 2015: $169,601Liabilities 2015: $0Net Assets 2015: $169,6012015Assets 2016: $179,817Liabilities 2016: $0Net Assets 2016: $179,8172016Assets 2017: $223,233Liabilities 2017: $0Net Assets 2017: $223,2332017Assets 2018: $204,568Liabilities 2018: $0Net Assets 2018: $204,5682018Assets 2019: $192,236Liabilities 2019: $0Net Assets 2019: $192,2362019Assets 2020: $217,956Liabilities 2020: $0Net Assets 2020: $217,9562020Assets 2021: $248,446Liabilities 2021: $0Net Assets 2021: $248,4462021Assets 2022: $294,491Liabilities 2022: $0Net Assets 2022: $294,4912022Assets 2023: $317,480Liabilities 2023: $0Net Assets 2023: $317,4802023Assets 2024: $330,184Liabilities 2024: $360Net Assets 2024: $329,8242024

Highlighted filing

2016

Assets$179,817
Liabilities$0
Net Assets$179,817

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2010: $209,9212010Expenses 2011: $183,1362011Expenses 2012: $223,2102012Revenue 2013: $225,276Expenses 2013: $221,526Net Income 2013: $3,7502013Revenue 2014: $225,247Expenses 2014: $198,371Net Income 2014: $26,8762014Revenue 2015: $224,250Expenses 2015: $245,205Net Income 2015: -$20,9552015Revenue 2016: $220,880Expenses 2016: $210,664Net Income 2016: $10,2162016Revenue 2017: $257,386Expenses 2017: $213,970Net Income 2017: $43,4162017Revenue 2018: $221,544Expenses 2018: $240,209Net Income 2018: -$18,6652018Revenue 2019: $230,861Expenses 2019: $239,368Net Income 2019: -$8,5072019Revenue 2020: $195,265Expenses 2020: $152,194Net Income 2020: $43,0712020Revenue 2021: $208,592Expenses 2021: $176,852Net Income 2021: $31,7402021Revenue 2022: $209,350Expenses 2022: $163,305Net Income 2022: $46,0452022Revenue 2023: $225,678Expenses 2023: $202,689Net Income 2023: $22,9892023Revenue 2024: $251,754Expenses 2024: $228,089Net Income 2024: $23,6652024

Highlighted filing

2016

Revenue$220,880
Expenses$210,664
Net Income$10,216
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 8, 2017
Return Version
2016v3.0
Gross Receipts
$234,226
Mission and Program Overview

Mission

Labor union for the topeka firefighters

Promote fair labor practices and good workmanship for its members who are all firefighters employed by the city of topeka, kansas

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$109,038$133,134▲ $24,096
Cash and Non-Interest-Bearing Accounts$60,563$46,683▼ $13,880
Total Assets$169,601$179,817▲ $10,216
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$169,601$179,817▲ $10,216
Total Net Assets Fund Balance$169,601$179,817▲ $10,216
Total Liabilities and Net Assets / Fund Balance$169,601$179,817▲ $10,216
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Randy PhillipsPresidentPT$12,000$12,000
Aaron FreemanvICE-PRESIDENTPT$9,000$9,000
Jared WilsonSecretaryPT$6,000$6,000
Jason BroadbentTrEASURERPT$6,000$6,000
richard SIGLEFormer TreasurerPT$3,750$3,750
ty ChristianFormer Vice-PresidentPT$2,250$2,250

Board Members and Trustees

NameTitle
Chris HoughTrustee
Dane Markhamtrustee
John Failortrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$214,119
Program Service Revenue
$0
Investment Income
$286
Other Revenue
$6,475
All Other Contributions
$450
Change in Net Assets
$10,216

Audited Revenue Reconciliation

Revenue per Audited Statements
$220,880
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$13,346
Total Revenue per Audited Statements
$234,226
Total Revenue per Form 990
$220,880
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$168,862
Salaries, Compensation, and Employee Benefits$41,802
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates---$62,238
Current Officers, Directors, Trustees, and Key Employees---$39,000
Fees for Services Legal---$23,780
Travel---$13,402
Fees for Services Accounting---$6,500
Office Expenses---$5,550
Other Expenses---$3,718
All Other Expenses---$3,504
Payroll Taxes---$2,802
Total Functional Expenses$0$0$0$210,664

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$224,010
Expenses per Audited Statements$210,664
Total Expenses per Form 990$210,664
Expenses Not Reported on Form 990$13,346
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$12,305
Fundraising Direct Expenses$6,220
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Mda Bootblock$33,319---
Golf Tournament$12,305$12,305$6,220$6,085
Total Events$45,624$12,305$6,220$6,085
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Total Nondeductible Lobbying and Political Cost$3,494
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
Backup withholding compliance
Yes
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
Yes
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 and a board of directors

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

If a board member retires or resigns before their term is up, the board of directors appoint a new member until the next election. Board members are elected by members.

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

Any significant decisions (compensation, changes to bylaws, etc.) are subject to approval by members.

Form 990, Part VI, Section A, line 8B

The organization does not have a committee with the authority to act on behalf of the governing body.

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

The Board is provided a copy of the Form 990 after it is filed, at the next Board meeting. The Form 990 is completed by an independent CPA firm.

Form 990, Part VI, Section C, line 18

The organization provides the form 990 upon request to the public.

Form 990, Part VI, Section C, line 19

The financial statements and governing documents are also available to all members upon request.

Form 990, Part VI, Section B, Question 14

The Organization does not have a written document retention and destruction policy. The Organization consults with its independent auditors on the proper retention period of documents.

Form 990, Part VI, Section B, Question 15

Board compensation is set by the membership as part of the constitution and bylaws of the Organization. If a change was to be made, they would need to change the bylaws and the members would vote on and approve this.

Filing and Contact Details

Filer

Filer Name
International Association of
EIN
48-6116421
Phone
7856088081
Address
318 SE Jefferson, Topeka, KS 66607

Signing Officer

Name
Aaron Freeman
Title
President
Phone
7856088081
Signed
2017-11-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Aaron Freeman
Formed
1918
Legal Domicile
Ks
Voting Board Members
7
Independent Board Members
7
Employees
6
Volunteers
130

Preparer

Firm
Cbiz Mhm LLC
Address
990 SW Fairlawn Road, Topeka, KS 66606
Preparer
Steve Ridpath
Phone
7852723176
Supplemental Narrative

Additional Explanations

Form 990, Schedule G, Part II, Event One

The MDA Bootblock is a direct fundraiser for MDA. The gross receipts are given directly to the MDA organization.

Financial Statement Notes

Schedule D, Part XI, Line 2D and Part XII, Line 2D

Other income and expense - form 990 schedule d, part xi, line 2d and part xii, line 2d other income and expense include cost of goods sold netted with revenue, and fundraising expenses. These were reported on part viii, statement of revenue, line 10b and line 8b respectively.

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.

Path#Value
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IRS990/Form990PartVIISectionAGrp/TitleTxt6Former Vice-President
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IRS990/Form990PartVIISectionAGrp/TitleTxt8President
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0OTHER INCOME AND EXPENSE - FORM 990 SCHEDULE D, PART XI, LINE 2D AND PART XII, LINE 2D OTHER INCOME AND EXPENSE INCLUDE COST OF GOODS SOLD NETTED WITH REVENUE, AND FUNDRAISING EXPENSES. THESE WERE REPORTED ON PART VIII, STATEMENT OF REVENUE, LINE 10B AND LINE 8B RESPECTIVELY.
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IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS MEMBERS AND A BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1IF A BOARD MEMBER RETIRES OR RESIGNS BEFORE THEIR TERM IS UP, THE BOARD OF DIRECTORS APPOINT A NEW MEMBER UNTIL THE NEXT ELECTION. BOARD MEMBERS ARE ELECTED BY MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANY SIGNIFICANT DECISIONS (COMPENSATION, CHANGES TO BYLAWS, ETC.) ARE SUBJECT TO APPROVAL BY MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION DOES NOT HAVE A COMMITTEE WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The Board is provided a copy of the Form 990 after it is filed, at the next Board meeting. The Form 990 is completed by an independent CPA firm.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION PROVIDES THE FORM 990 UPON REQUEST TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE FINANCIAL STATEMENTS AND GOVERNING DOCUMENTS ARE ALSO AVAILABLE TO ALL MEMBERS UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7The Organization does not have a written document retention and destruction policy. The Organization consults with its independent auditors on the proper retention period of documents.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Board compensation is set by the membership as part of the constitution and bylaws of the Organization. If a change was to be made, they would need to change the bylaws and the members would vote on and approve this.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9The MDA Bootblock is a direct fundraiser for MDA. The gross receipts are given directly to the MDA organization.
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 A, line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part VI, Section B, Question 14
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part VI, Section B, Question 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9FORM 990, SCHEDULE G, PART II, EVENT ONE
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0KS
IRS990/SubjectToProxyTaxInd01
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0169601
IRS990/TotalAssetsEOYAmt0179817
IRS990/TotalAssetsGrp/BOYAmt0169601
IRS990/TotalAssetsGrp/EOYAmt0179817
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0214119
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/TotalAmt0210664
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0169601
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0179817
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt039000
IRS990/TotalRevenueGrp/ExclusionAmt06371
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0390
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0220880
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0130
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0169601
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0179817
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt013402
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0169601
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0179817
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0318 SE JEFFERSON
IRS990/USAddress/CityNm0TOPEKA
IRS990/USAddress/StateAbbreviationCd0KS
IRS990/USAddress/ZIPCd066607
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0iafflocal83.com
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02018-03-14 21:41:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Aaron Freeman
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07856088081
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-11-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0INTERNATIONAL ASSOCIATION OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0FIREFIGHTERS LOCAL 83
ReturnHeader/Filer/BusinessNameControlTxt0INTE
ReturnHeader/Filer/EIN0486116421
ReturnHeader/Filer/PhoneNum07856088081
ReturnHeader/Filer/USAddress/AddressLine1Txt0318 SE Jefferson
ReturnHeader/Filer/USAddress/CityNm0Topeka
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KS
ReturnHeader/Filer/USAddress/ZIPCd066607
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0DA39A3EE5E6B4B0D3255BFEF95601890AFD80709
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId02D34A0DE4FAA14F2F0547165066DB41877B131EE
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt098.190.12.158
ReturnHeader/FilingSecurityInformation/IPDt02017-11-08
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm016:07:58
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0341857238
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CBIZ MHM LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0990 SW Fairlawn Road
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Topeka
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd066606
ReturnHeader/PreparerPersonGrp/PhoneNum07852723176
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Steve Ridpath
ReturnHeader/ReturnTs02017-11-09T16:04:39-06:00
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
2024Detailed filing. Detailed filing data is available for this year.$3.30$0.00$3.30$2.52$2.28$0.24
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.17$0.00$3.17$2.26$2.03$0.23
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.94$0.00$2.94$2.09$1.63$0.46
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.48$0.00$2.48$2.09$1.77$0.32
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.18$0.00$2.18$1.95$1.52$0.43
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.92$0.00$1.92$2.31$2.39$0.09
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.05$0.00$2.05$2.22$2.40$0.19
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.23$0.00$2.23$2.57$2.14$0.43
2016Detailed filing. Detailed filing data is available for this year.$1.80$0.00$1.80$2.21$2.11$0.10
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.70$0.00$1.70$2.24$2.45$0.21
2014Detailed filing. Detailed filing data is available for this year.$1.91$0.00$1.91$2.25$1.98$0.27
2013Detailed filing. Detailed filing data is available for this year.$1.64$0.00$1.64$2.25$2.22$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.60$0.00$1.60$2.23
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.67$0.00$1.67$1.83
2010XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.41$0.00$1.41$2.10
Peer Organizations

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