Civic Intelligence

Wilmington Firefighters Association Local 1590

990 • Fiscal year 2022 • EIN 51-6021396

Jan 01, 2022 to Dec 31, 2022 • Filed on Mar 23, 2023

804 Maryland AvenueWilmington, DE 19805

(302) 652-5317

Siviq Scores

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

Liabilities / Assets

55th percentile

0.00x

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

2022 filings • 501(c)5 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

55th percentile

0.00x

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

2022 filings • 501(c)5 • <$500k nonprofits • Source year 2022

Net Margin

3rd percentile

-74%

Higher net margin than 3% of similar nonprofits.

2022 filings • 501(c)5 • <$500k nonprofits • Source year 2022

Top Officer Pay

59th percentile

$3,960

Higher top officer pay than 59% of similar nonprofits.

Top officer pay equals 3.6% of source-year revenue.

2022 filings • 501(c)5 • <$500k nonprofits • Source year 2022

Asset Growth

8th percentile

-29%

Faster asset growth than 8% of similar nonprofits.

2022 filings • 501(c)5 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

11th percentile

-20%

Faster revenue growth than 11% of similar nonprofits.

2022 filings • 501(c)5 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Down

$343,025

Down $137,306 (-29%) from 2021

Net Assets

Down

$343,025

Down $137,306 (-29%) from 2021

Liabilities

Flat

$0

Flat from 2021

Revenue

Down

$110,391

Down $26,825 (-20%) from 2021

Expenses

Up

$192,596

Up $1,919 (+1.0%) from 2021

Net Income

Down

-$82,205

Down $28,744 (-54%) from 2021

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2010: $884,146Liabilities 2010: $0Net Assets 2010: $884,1462010Assets 2011: $786,783Liabilities 2011: $0Net Assets 2011: $786,7832011Assets 2012: $739,381Liabilities 2012: $0Net Assets 2012: $739,3812012Assets 2013: $792,371Liabilities 2013: $0Net Assets 2013: $792,3712013Assets 2014: $781,177Liabilities 2014: $0Net Assets 2014: $781,1772014Assets 2015: $757,277Liabilities 2015: $0Net Assets 2015: $757,2772015Assets 2016: $971,306Liabilities 2016: $0Net Assets 2016: $971,3062016Assets 2017: $765,805Liabilities 2017: $0Net Assets 2017: $765,8052017Assets 2018: $693,884Liabilities 2018: $0Net Assets 2018: $693,8842018Assets 2019: $608,949Liabilities 2019: $0Net Assets 2019: $608,9492019Assets 2020: $469,498Liabilities 2020: $0Net Assets 2020: $469,4982020Assets 2021: $480,331Liabilities 2021: $0Net Assets 2021: $480,3312021Assets 2022: $343,025Liabilities 2022: $0Net Assets 2022: $343,0252022Assets 2023: $464,150Liabilities 2023: $979Net Assets 2023: $463,1712023Assets 2024: $522,969Liabilities 2024: $0Net Assets 2024: $522,9692024

Highlighted filing

2022

Assets$343,025
Liabilities$0
Net Assets$343,025

Operations Trend

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

$600K$400K$200K$0-$200K-$400KRevenue 2010: $123,704Expenses 2010: $167,281Net Income 2010: -$43,5772010Revenue 2011: $145,162Expenses 2011: $176,245Net Income 2011: -$31,0832011Revenue 2012: $111,785Expenses 2012: $207,524Net Income 2012: -$95,7392012Revenue 2013: $122,171Expenses 2013: $134,266Net Income 2013: -$12,0952013Revenue 2014: $146,698Expenses 2014: $141,629Net Income 2014: $5,0692014Revenue 2015: $153,330Expenses 2015: $114,409Net Income 2015: $38,9212015Revenue 2016: $404,591Expenses 2016: $171,439Net Income 2016: $233,1522016Revenue 2017: $294,126Expenses 2017: $542,010Net Income 2017: -$247,8842017Revenue 2018: $82,671Expenses 2018: $146,551Net Income 2018: -$63,8802018Revenue 2019: $113,373Expenses 2019: $245,337Net Income 2019: -$131,9642019Revenue 2020: $95,943Expenses 2020: $278,888Net Income 2020: -$182,9452020Revenue 2021: $137,216Expenses 2021: $190,677Net Income 2021: -$53,4612021Revenue 2022: $110,391Expenses 2022: $192,596Net Income 2022: -$82,2052022Revenue 2023: $228,119Expenses 2023: $168,267Net Income 2023: $59,8522023Revenue 2024: $179,682Expenses 2024: $165,904Net Income 2024: $13,7782024

Highlighted filing

2022

Revenue$110,391
Expenses$192,596
Net Income-$82,205
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Mar 23, 2023
Return Version
2022v5.0
Gross Receipts
$214,337
Mission and Program Overview

Mission

To protect delaware's largest city and provide education on fire prevention.

Provides for representation of members of a tax-exempt labor organization.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$434,740$310,678▼ $124,062
Savings and Temporary Cash Investments$18,439$13,793▼ $4,646
Land, Buildings, and Equipment, Net$12,802$9,356▼ $3,446
Cash and Non-Interest-Bearing Accounts$14,350$9,198▼ $5,152
Total Assets$480,331$343,025▼ $137,306
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$480,331$343,025▼ $137,306
Total Net Assets Fund Balance$480,331$343,025▼ $137,306
Total Liabilities and Net Assets / Fund Balance$480,331$343,025▼ $137,306

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,356$107,204$108,560
Equipment$0$23,101$23,101
Land$8,000-$8,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
WILLIAM O'NEILLVice PresidentPT$3,960$3,960
John CawthrayPresident (jan 2022 - Nov 2022)PT$3,600$3,600
Kevin DrewSecretary-treasurerPT$3,600$3,600
Dennis HitchensTrusteePT$1,760$1,760
Marcus WilsonTrusteePT$1,760$1,760
Peter VincentTrusteePT$1,600$1,600
Samuel GoinesTrusteePT$1,440$1,440
Aaron RobinonPresident (nov 2022 - Dec 2022)PT$360$360
Revenue and Support

Revenue Composition

Contributions and Grants
$122,620
Program Service Revenue
$0
Investment Income
$-12,229
Other Revenue
$0
All Other Contributions
$3,039
Change in Net Assets
$-82,205
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$159,476
Salaries, Compensation, and Employee Benefits$18,080
Grants and Similar Amounts Paid$15,040
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Legal---$89,360
Current Officers, Directors, Trustees, and Key Employees---$18,080
Grants to Domestic Individuals---$15,040
Occupancy---$3,524
Depreciation Depletion---$3,446
Fees for Services Accounting---$3,428
Office Expenses---$3,172
Fees for Service Investment Mgmnt Fees---$2,719
Other Expenses---$2,663
Insurance---$2,615
Fees for Services Other---$1,280
Information Technology---$699
All Other Expenses---$501
Advertising---$300
Conferences and Meetings---$69
Total Functional Expenses$0$0$0$192,596
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
Yes
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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 7A

Any person who is a full-time paid city of wilmington employee engaged in firefighting or fire-related services is elegible for membership.

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

Every member in good standing shall have the right to attend any meeting and vote on elections and any other local voting matter.

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

The form 990 is made available to the general membership at meetings and is made available upon request.

Form 990, Part VI, Section C, Line 19

Governing documents are made available upon request to any officer or director.

Filing and Contact Details

Filer

Filer Name
Wilmington Firefighters Association
EIN
51-6021396
Phone
3026525317
Address
804 MARYLAND AVENUE, WILMINGTON, DE 19805

Signing Officer

Name
Kevin Drew
Title
Treasurer
Phone
3026525317
Signed
2023-03-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kevin Drew
Formed
1991
Legal Domicile
De
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
8

Preparer

Firm
Cover & Rossiter Pa
Address
2711 CENTERVILLE ROAD SUITE 100, WILMINGTON, DE 19808
Preparer
Peter Kennedy
Phone
3026566632
Raw XML Appendix373 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/TitleTxt0PRESIDENT (JAN 2022 - NOV 2022)
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY-TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3PRESIDENT (NOV 2022 - DEC 2022)
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
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IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0DEATH BENEFIT FOR MEMBERS OR FORMER MEMBERS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1SICKNESS BENEFIT FOR MEMBERS OF FORMER MEMBERS
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IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc1CASH
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION AWARDS $3,000 TO THE FAMILY OF EACH MEMBER OR RETIRED MEMBER ON THEIR PASSING. ADDITIONALLY, THE ASSOCIATION COLLECTS FUNDS ON BEHALF OF FALLEN OR INJURED FIREFIGHTERS AND DISTRIBUTES THOSE FUNDS TO THE FAMILIES.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ANY PERSON WHO IS A FULL-TIME PAID CITY OF WILMINGTON EMPLOYEE ENGAGED IN FIREFIGHTING OR FIRE-RELATED SERVICES IS ELEGIBLE FOR MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EVERY MEMBER IN GOOD STANDING SHALL HAVE THE RIGHT TO ATTEND ANY MEETING AND VOTE ON ELECTIONS AND ANY OTHER LOCAL VOTING MATTER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FORM 990 IS MADE AVAILABLE TO THE GENERAL MEMBERSHIP AT MEETINGS AND IS MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST TO ANY OFFICER OR DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
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IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0WILMINGTON FIREFIGHTERS ASSOCIATION LOCAL 1590
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0WILMINGTON FIREFIGHTERS BENEVOLENT FUND INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0842234838
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0DE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0SUPPORT FOR WILMINGTON FIREFIGHTERS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0509(A)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0804 MARYLAND AVE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0WILMINGTON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0DE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd019805
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt01500
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0FMV
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0WILMINGTON FIREFIGHTERS BENEVOLENT FUND
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0P
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0480331
IRS990/TotalAssetsEOYAmt0343025
IRS990/TotalAssetsGrp/BOYAmt0480331
IRS990/TotalAssetsGrp/EOYAmt0343025
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0122620
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0192596
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0480331
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0343025
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt018080
IRS990/TotalRevenueGrp/ExclusionAmt0-12229
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0110391
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt08
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0480331
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0343025
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0804 MARYLAND AVENUE
IRS990/USAddress/CityNm0WILMINGTON
IRS990/USAddress/StateAbbreviationCd0DE
IRS990/USAddress/ZIPCd019805
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0KEVIN DREW
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum03026525317
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-03-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WILMINGTON FIREFIGHTERS ASSOCIATION
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0LOCAL 1590
ReturnHeader/Filer/BusinessNameControlTxt0WILM
ReturnHeader/Filer/EIN0516021396
ReturnHeader/Filer/PhoneNum03026525317
ReturnHeader/Filer/USAddress/AddressLine1Txt0804 MARYLAND AVENUE
ReturnHeader/Filer/USAddress/CityNm0WILMINGTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0DE
ReturnHeader/Filer/USAddress/ZIPCd019805
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0510232475
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0COVER & ROSSITER PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02711 CENTERVILLE ROAD SUITE 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WILMINGTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0DE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd019808
ReturnHeader/PreparerPersonGrp/PhoneNum03026566632
ReturnHeader/PreparerPersonGrp/PreparationDt02023-03-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PETER KENNEDY
ReturnHeader/ReturnTs02023-03-23T12:00:49-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0KEVIN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0DREW
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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.$5.23$0.00$5.23$1.80$1.66$0.14
2023Summary only. Only limited summary data is available for this year.$4.64$0.01$4.63$2.28$1.68$0.60
2022Detailed filing. Detailed filing data is available for this year.$3.43$0.00$3.43$1.10$1.93$0.82
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.80$0.00$4.80$1.37$1.91$0.53
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.69$0.00$4.69$0.96$2.79$1.83
2019Summary only. Only limited summary data is available for this year.$6.09$0.00$6.09$1.13$2.45$1.32
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.94$0.00$6.94$0.83$1.47$0.64
2017Summary only. Only limited summary data is available for this year.$7.66$0.00$7.66$2.94$5.42$2.48
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.71$0.00$9.71$4.05$1.71$2.33
2015Detailed filing. Detailed filing data is available for this year.$7.57$0.00$7.57$1.53$1.14$0.39
2014Detailed filing. Detailed filing data is available for this year.$7.81$0.00$7.81$1.47$1.42$0.05
2013Detailed filing. Detailed filing data is available for this year.$7.92$0.00$7.92$1.22$1.34$0.12
2012Summary only. Only limited summary data is available for this year.$7.39$0.00$7.39$1.12$2.08$0.96
2011Summary only. Only limited summary data is available for this year.$7.87$0.00$7.87$1.45$1.76$0.31
2010Summary only. Only limited summary data is available for this year.$8.84$0.00$8.84$1.24$1.67$0.44