Liabilities / Assets
87th percentile
Higher debt load relative to assets than 87% of similar nonprofits.
EIN 59-2185490 • 501(c)9 • Miami, FL
Profile
SEE BELOW
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
87th percentile
Higher debt load relative to assets than 87% of similar nonprofits.
Liabilities / Revenue
97th percentile
Higher debt load relative to revenue than 97% of similar nonprofits.
Net Margin
59th percentile
Higher net margin than 59% of similar nonprofits.
Top Officer Pay
34th percentile
Higher top officer pay than 34% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
59th percentile
Faster asset growth than 59% of similar nonprofits.
Revenue Growth
56th percentile
Faster revenue growth than 56% of similar nonprofits.
Assets
Up$158,145,907
Up $13,008,990 (+9.0%) from 2024
Liabilities
Up$73,675,871
Up $2,046,404 (+2.9%) from 2024
Net Assets
Up$84,470,036
Up $10,962,586 (+15%) from 2024
Revenue
Up$62,120,371
Up $4,391,454 (+7.6%) from 2024
Expenses
Up$56,930,205
Up $181,540 (+0.3%) from 2024
Net Income
Up$5,190,166
Up $4,209,914 (+429%) from 2024
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
To provide health, life, vision and dental benefits to fire fighters employed by miami-dade county.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $120,197,042 | $128,213,130 | ▲ $8,016,088 |
| Rtn Earn Endowment Incm Other Fnds | $73,507,450 | $84,470,036 | ▲ $10,962,586 |
| Savings and Temporary Cash Investments | $10,976,592 | $15,542,330 | ▲ $4,565,738 |
| Cash and Non-Interest-Bearing Accounts | $10,163,470 | $7,505,661 | ▼ $2,657,809 |
| Accounts Receivable | $3,466,239 | $3,800,656 | ▲ $334,417 |
| Other Notes and Loans Receivable, Net | $333,574 | $3,084,130 | ▲ $2,750,556 |
| Land, Buildings, and Equipment, Net | $0 | $0 | → $0 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $0 | $0 | → $0 |
| Total Assets | $145,136,917 | $158,145,907 | ▲ $13,008,990 |
| Liabilities | |||
| Other Liabilities | $71,629,467 | $73,675,871 | ▲ $2,046,404 |
| Total Liabilities | $71,629,467 | $73,675,871 | ▲ $2,046,404 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $73,507,450 | $84,470,036 | ▲ $10,962,586 |
| Total Liabilities and Net Assets / Fund Balance | $145,136,917 | $158,145,907 | ▲ $13,008,990 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $0 | $12,537 | $12,537 |
| Equipment | $0 | $10,577 | $10,577 |
| Leasehold Improvements | $0 | $3,439 | $3,439 |
| Name | Title |
|---|---|
| Robert Rojas | Chairman |
| Chris Kramer | Trustee |
| John Lancaster | Trustee |
| Tim Swick | Trustee |
| William Mcallister | Trustee |
| Dale Sutton | Adminstrative Mgr |
| Gabe Nemeth | Secretary |
| Brian Lynch | Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $4,443,531 |
| Salaries, Compensation, and Employee Benefits | $365,822 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Benefits to Members | $52,120,852 | - | - | $52,120,852 |
| Other Salaries and Wages | $258,971 | - | - | $258,971 |
| Fees for Service Investment Mgmnt Fees | $145,226 | - | - | $145,226 |
| Other Expenses | $81,727 | - | - | $81,727 |
| Current Officers, Directors, Trustees, and Key Employees | $55,800 | - | - | $55,800 |
| Office Expenses | $38,986 | - | - | $38,986 |
| Occupancy | $34,392 | - | - | $34,392 |
| Fees for Services Management | $31,473 | - | - | $31,473 |
| All Other Expenses | $30,804 | - | - | $30,804 |
| Other Employee Benefits | $28,133 | - | - | $28,133 |
| Insurance | $24,586 | - | - | $24,586 |
| Payroll Taxes | $22,918 | - | - | $22,918 |
| Fees for Services Legal | $16,575 | - | - | $16,575 |
| Conferences and Meetings | $2,167 | - | - | $2,167 |
| Total Functional Expenses | $56,930,205 | $0 | $0 | $56,930,205 |
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $56,930,205 |
| Expenses per Audited Statements | $55,455,235 |
| Total Expenses per Audited Statements | $55,455,235 |
| Expenses Not Reported on Financial Statements | $1,474,970 |
| Other Expense Adjustments | $1,329,744 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Benefits Payable | $72,925,871 |
| Due to Mental Health Foundation | $750,000 |
“Trustees review the form 990 before it is submitted.”
“Form 990 is available upon request.”
“The organization has not changed its process for oversight of financial statements audit.”
“The plan is exempt from federal income taxes under internal revenue code (irc) 501(c)(9) and, therefore, no provision for federal income taxes has been made. In addition, the plan is required to operate in conformity with the irc to maintain the tax-exempt status. The trustees believe that the plan is being operated in compliance with the applicable requirements of the irc and, therefore, believe that the plan is tax-exempt. Accounting principles generally accepted in the united states of america require plan management to evaluate tax positions taken by the plan and recognize a tax liability (or asset) if it has taken an uncertain position that more likely than not would not be sustained upon examination by the internal revenue service. Management believes no such positions have been taken. The plan is subject to routine audits by taxing jurisdictions; however,there are currently no audits for any tax periods in progress.”
“PLAN C REVENUE 57,736.”
“Ibnr changes 81,727. Post retirement benefit obligations 1,228,357. Plan c expenses 19,660.”
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 | 0 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 3466239 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 3800656 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | TO PROVIDE HEALTH, LIFE, VISION AND DENTAL BENEFITS TO FIRE FIGHTERS EMPLOYED BY MIAMI-DADE COUNTY. |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 30804 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 30804 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BenefitsToMembersGrp/ProgramServicesAmt | 0 | 52120852 |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 52120852 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | DALE SUTTON |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 3055936100 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 8000 NW 21 STREET |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | MIAMI |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | FL |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 33122 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 10163470 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 7505661 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 55800 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 55800 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 2167 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 2167 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 0 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 52120852 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 7098710 |
| IRS990/CYOtherExpensesAmt | 0 | 4443531 |
| IRS990/CYOtherRevenueAmt | 0 | 10740 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 55010921 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 5190166 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 365822 |
| IRS990/CYTotalExpensesAmt | 0 | 56930205 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 62120371 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/Desc | 0 | CLAIMS AND ADMINISTRATIVE EXPENSES INCURRED TO PROVIDE HEALTH, LIFE, VISION AND DENTAL BENEFITS TO FIRE FIGHTERS EMPLOYED BY MIAMI-DADE COUNTY |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 4 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/ExpenseAmt | 0 | 56930205 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 16575 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 16575 |
| IRS990/FeesForServicesManagementGrp/ProgramServicesAmt | 0 | 31473 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 31473 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/ProgramServicesAmt | 0 | 145226 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 145226 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 40.00 |
| 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/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | 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/PersonNm | 0 | ROBERT ROJAS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | GABE NEMETH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | BRIAN LYNCH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | WILLIAM MCALLISTER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | JOHN LANCASTER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | CHRIS KRAMER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | TIM SWICK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | DALE SUTTON |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| 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/TitleTxt | 0 | CHAIRMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | ADMINSTRATIVE MGR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 0 |
| IRS990/FormationYr | 0 | 1982 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/OtherAmt | 0 | 13371 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 1095517 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 3 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/OtherAmt | 0 | 13371 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 4000000 |
| IRS990/GrossReceiptsAmt | 0 | 65024854 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 3 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 24586 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 24586 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 5989822 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 5989822 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 120197042 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 128213130 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 26553 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 0 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 0 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 26553 |
| IRS990/LegalDomicileStateCd | 0 | FL |
| IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt | 0 | 0 |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 2904483 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | TO PROVIDE HEALTH, LIFE, VISION AND DENTAL BENEFITS TO FIRE FIGHTERS EMPLOYED BY MIAMI-DADE COUNTY. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 73507450 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 84470036 |
| IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1108888 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 1108888 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 5772420 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 34392 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 34392 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 38986 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 38986 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 28133 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 28133 |
| IRS990/OtherExpensesGrp/Desc | 0 | ADMINISTRATIVE FEES |
| IRS990/OtherExpensesGrp/Desc | 1 | POST RETIREMENT OBLIGAT |
| IRS990/OtherExpensesGrp/Desc | 2 | CONSULTING |
| IRS990/OtherExpensesGrp/Desc | 3 | IBNR CHANGES |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 2725238 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 1228357 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 84000 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 81727 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 2725238 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 1228357 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 84000 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 81727 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 71629467 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 73675871 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | OTHER INCOME |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 10740 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 10740 |
| IRS990/OtherRevenueTotalAmt | 0 | 10740 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 258971 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 258971 |
| IRS990/OthNotesLoansReceivableNetGrp/BOYAmt | 0 | 333574 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 3084130 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 22918 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 22918 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | ROBERT ROJAS |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | EMPLOYER CONTRIBUTIONS |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | RETIREES CONTRIBUTIONS |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | COBRA CONTRIBUTIONS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 48053472 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 6927866 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 29583 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 48053472 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 6927866 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 29583 |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | CLAIMS AND ADMINISTRATIVE EXPENSES INCURRED TO PROVIDE HEALTH, LIFE, VISION AND DENTAL BENEFITS TO FIRE FIGHTERS EMPLOYED BY MIAMI-DADE COUNTY. |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 51706469 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 4771983 |
| IRS990/PYOtherExpensesAmt | 0 | 4722927 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 52956934 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 980252 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 319269 |
| IRS990/PYTotalExpensesAmt | 0 | 56748665 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 57728917 |
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| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
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| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 10577 |
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| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 55455235 |
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| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 12537 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 12537 |
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| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 750000 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | BENEFITS PAYABLE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | DUE TO MENTAL HEALTH FOUNDATION |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE PLAN IS EXEMPT FROM FEDERAL INCOME TAXES UNDER INTERNAL REVENUE CODE (IRC) 501(C)(9) AND, THEREFORE, NO PROVISION FOR FEDERAL INCOME TAXES HAS BEEN MADE. IN ADDITION, THE PLAN IS REQUIRED TO OPERATE IN CONFORMITY WITH THE IRC TO MAINTAIN THE TAX-EXEMPT STATUS. THE TRUSTEES BELIEVE THAT THE PLAN IS BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC AND, THEREFORE, BELIEVE THAT THE PLAN IS TAX-EXEMPT. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF IT HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. MANAGEMENT BELIEVES NO SUCH POSITIONS HAVE BEEN TAKEN. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER,THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | PLAN C REVENUE 57,736. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | IBNR CHANGES 81,727. POST RETIREMENT BENEFIT OBLIGATIONS 1,228,357. PLAN C EXPENSES 19,660. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART XI, LINE 4B - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | PART XII, LINE 4B - OTHER ADJUSTMENTS: |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | TRUSTEES REVIEW THE FORM 990 BEFORE IT IS SUBMITTED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | FORM 990 IS AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE ORGANIZATION HAS NOT CHANGED ITS PROCESS FOR OVERSIGHT OF FINANCIAL STATEMENTS AUDIT. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART XII, LINE 2C: |
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| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 158145907 |
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| IRS990/USAddress/CityNm | 0 | MIAMI |
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| IRS990/WebsiteAddressTxt | 0 | HTTP://[email protected] |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | ROBERT ROJAS |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | CHAIRMAN |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7864372565 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-03-16 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | DADE COUNTY FIRE FIGHTERS |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | INSURANCE TRUST FUND |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | DADE |
| ReturnHeader/Filer/EIN | 0 | 592185490 |
| ReturnHeader/Filer/PhoneNum | 0 | 3055936100 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 8000 NW 21ST STREET 222 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | MIAMI |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | FL |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 33122 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 1 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 393071042 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | KSDT ADVISORS LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 9300 S DADELAND BLVD STE 600 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | MIAMI |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | FL |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 331562721 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 3056703370 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2026-03-16 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | STACI F GRALNICK-PARRISH CPA |
| ReturnHeader/ReturnTs | 0 | 2026-03-16T19:01:04-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-05-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-04-30 |
| ReturnHeader/TaxYr | 0 | 2024 |
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