Civic Intelligence

Dade County Fire Fighters

990 • Fiscal year 2017 • EIN 59-2185490

May 01, 2016 to Apr 30, 2017 • Filed on Nov 29, 2017

8000 NW 21st Street 222Miami, FL 33122

(305) 593-6100

Siviq Scores

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

Liabilities / Assets

91st percentile

0.69x

Higher debt load relative to assets than 91% of similar nonprofits.

2017 filings • 501(c)9 • $50M-$100M nonprofits • Source year 2017

Liabilities / Revenue

98th percentile

1.49x

Higher debt load relative to revenue than 98% of similar nonprofits.

2017 filings • 501(c)9 • $50M-$100M nonprofits • Source year 2017

Net Margin

18th percentile

-4.2%

Higher net margin than 18% of similar nonprofits.

2017 filings • 501(c)9 • $50M-$100M nonprofits • Source year 2017

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2017

Asset Growth

38th percentile

5.2%

Faster asset growth than 38% of similar nonprofits.

2017 filings • 501(c)9 • $50M-$100M nonprofits • Annualized from 2016 to 2017

Revenue Growth

64th percentile

10%

Faster revenue growth than 64% of similar nonprofits.

2017 filings • 501(c)9 • $50M-$100M nonprofits • Annualized from 2016 to 2017

Assets

Up

$82,365,101

Up $4,104,686 (+5.2%) from 2016

Net Assets

Up

$25,199,060

Up $3,315,193 (+15%) from 2016

Liabilities

Up

$57,166,041

Up $789,493 (+1.4%) from 2016

Revenue

Up

$38,392,487

Up $3,577,151 (+10%) from 2016

Expenses

Up

$39,992,612

Up $692,274 (+1.8%) from 2016

Net Income

Up

-$1,600,125

Up $2,884,877 (+64%) from 2016

Historical Trend

Balance Sheet Trend

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

$200M$150M$100M$50M$0Assets 2010: $54,815,344Liabilities 2010: $44,823,670Net Assets 2010: $9,991,6742010Assets 2011: $66,644,838Liabilities 2011: $46,141,773Net Assets 2011: $20,503,0652011Assets 2012: $70,423,295Liabilities 2012: $51,768,799Net Assets 2012: $18,654,4962012Assets 2013: $77,630,426Liabilities 2013: $49,611,840Net Assets 2013: $28,018,5862013Assets 2014: $81,897,452Liabilities 2014: $53,207,727Net Assets 2014: $28,689,7252014Assets 2015: $396,590Liabilities 2015: $1,701Net Assets 2015: $394,8892015Assets 2016: $78,260,415Liabilities 2016: $56,376,548Net Assets 2016: $21,883,8672016Assets 2017: $82,365,101Liabilities 2017: $57,166,041Net Assets 2017: $25,199,0602017Assets 2018: $89,901,319Liabilities 2018: $58,403,649Net Assets 2018: $31,497,6702018Assets 2019: $96,663,784Liabilities 2019: $59,671,247Net Assets 2019: $36,992,5372019Assets 2020: $99,690,946Liabilities 2020: $62,318,707Net Assets 2020: $37,372,2392020Assets 2021: $139,507,978Liabilities 2021: $62,902,322Net Assets 2021: $76,605,6562021Assets 2022: $135,428,575Liabilities 2022: $68,346,901Net Assets 2022: $67,081,6742022Assets 2023: $134,004,928Liabilities 2023: $70,070,104Net Assets 2023: $63,934,8242023Assets 2024: $145,136,917Liabilities 2024: $71,629,467Net Assets 2024: $73,507,4502024Assets 2025: $158,145,907Liabilities 2025: $73,675,871Net Assets 2025: $84,470,0362025

Highlighted filing

2017

Assets$82,365,101
Liabilities$57,166,041
Net Assets$25,199,060

Operations Trend

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

$100M$50M$0-$50MExpenses 2010: $27,880,8462010Expenses 2011: $34,467,2592011Expenses 2012: $36,164,8612012Revenue 2013: $36,411,448Expenses 2013: $30,812,311Net Income 2013: $5,599,1372013Revenue 2014: $37,449,282Expenses 2014: $40,901,784Net Income 2014: -$3,452,5022014Revenue 2015: $268,589Expenses 2015: $280,211Net Income 2015: -$11,6222015Revenue 2016: $34,815,336Expenses 2016: $39,300,338Net Income 2016: -$4,485,0022016Revenue 2017: $38,392,487Expenses 2017: $39,992,612Net Income 2017: -$1,600,1252017Revenue 2018: $45,671,712Expenses 2018: $41,566,732Net Income 2018: $4,104,9802018Revenue 2019: $47,321,683Expenses 2019: $44,131,050Net Income 2019: $3,190,6332019Revenue 2020: $50,310,312Expenses 2020: $44,970,611Net Income 2020: $5,339,7012020Revenue 2021: $81,977,843Expenses 2021: $38,821,178Net Income 2021: $43,156,6652021Revenue 2022: $59,437,415Expenses 2022: $55,454,385Net Income 2022: $3,983,0302022Revenue 2023: $58,476,538Expenses 2023: $55,178,267Net Income 2023: $3,298,2712023Revenue 2024: $57,728,917Expenses 2024: $56,748,665Net Income 2024: $980,2522024Revenue 2025: $62,120,371Expenses 2025: $56,930,205Net Income 2025: $5,190,1662025

Highlighted filing

2017

Revenue$38,392,487
Expenses$39,992,612
Net Income-$1,600,125
Jump To
Filing Snapshot
Filing Period
May 1, 2016 to Apr 30, 2017
Signed
Nov 29, 2017
Return Version
2016v3.0
Gross Receipts
$38,392,487
Mission and Program Overview

Mission

SEE BELOW

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$70,803,322$73,470,080▲ $2,666,758
Rtn Earn Endowment Incm Other Fnds$21,883,867$25,199,060▲ $3,315,193
Cash and Non-Interest-Bearing Accounts$4,520,758$5,775,031▲ $1,254,273
Accounts Receivable$2,358,014$2,662,859▲ $304,845
Savings and Temporary Cash Investments$578,321$457,131▼ $121,190
Total Assets$78,260,415$82,365,101▲ $4,104,686
Liabilities
Other Liabilities$56,376,548$57,166,041▲ $789,493
Total Liabilities$56,376,548$57,166,041▲ $789,493
Net Assets / Fund Balance
Total Net Assets Fund Balance$21,883,867$25,199,060▲ $3,315,193
Total Liabilities and Net Assets / Fund Balance$78,260,415$82,365,101▲ $4,104,686

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$12,537$12,537
Equipment-$10,577$10,577
Leasehold Improvements-$3,439$3,439
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$35,313,166
Investment Income
$2,989,021
Other Revenue
$90,300
Change in Net Assets
$-1,600,125

Audited Revenue Reconciliation

Revenue per Audited Statements
$38,086,136
Revenue Not Reported on Financial Statements
$306,351
Revenue Not Reported on Form 990
$6,650,318
Total Revenue per Audited Statements
$44,736,454
Total Revenue per Form 990
$38,392,487
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,079,520
Salaries, Compensation, and Employee Benefits$249,317
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$36,663,775
Fees for Service Investment Mgmnt Fees---$306,351
Other Salaries and Wages---$216,844
All Other Expenses---$52,712
Fees for Services Legal---$48,744
Occupancy---$23,540
Insurance---$21,512
Other Expenses---$17,251
Other Employee Benefits---$16,928
Conferences and Meetings---$16,821
Payroll Taxes---$15,545
Fees for Services Accounting---$10,950
Office Expenses---$8,491
Total Functional Expenses$0$0$0$39,992,612

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$41,421,261
Total Expenses per Form 990$39,992,612
Expenses per Audited Statements$39,686,261
Expenses Not Reported on Form 990$1,735,000
Expenses Not Reported on Financial Statements$306,351
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
Benefits Payable$57,165,629
Due to Broker$412
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
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

Trustees review the 990 before it is submitted

Form 990, Page 6, Part VI, Line 19

990 is available upon request

Filing and Contact Details

Filer

Filer Name
Dade County Fire Fighters
EIN
59-2185490
Phone
3055936100
Address
8000 NW 21ST STREET 222, MIAMI, FL 33122

Signing Officer

Name
Robert Rojas
Title
Chairman
Phone
3055936100
Signed
2017-11-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert Rojas
Formed
1982
Legal Domicile
Fl
Voting Board Members
8
Independent Board Members
8
Employees
3

Preparer

Firm
Ksdt & Co LLC
Address
9300 S DADELAND BLVD STE 600, MIAMI, FL 33156-2721
Preparer
Steven Gordon CPA
Phone
3056703370
Supplemental Narrative

Additional Explanations

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

Claims and administrative expenses incurred to provide health, life, vision and dental benefits to fire fighters employed by miami-dade county.

Form 990, Part XI, Line 9

Retiree contributions 1,735,000 retiree contributions -1,735,000

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 2D

Retiree contributions 1,735,000

Schedule D, Page 4, Part XII, Line 2D

Retiree contributions 1,735,000

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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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0RETIREE CONTRIBUTIONS 1,735,000
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1RETIREE CONTRIBUTIONS 1,735,000
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XII, LINE 2D
IRS990ScheduleD/TotalExpensesPerForm990Amt039992612
IRS990ScheduleD/TotalLiabilityAmt057166041
IRS990ScheduleD/TotalRevenuePerForm990Amt038392487
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt044736454
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt041421261
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CLAIMS AND ADMINISTRATIVE EXPENSES INCURRED TO PROVIDE HEALTH, LIFE, VISION AND DENTAL BENEFITS TO FIRE FIGHTERS EMPLOYED BY MIAMI-DADE COUNTY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TRUSTEES REVIEW THE 990 BEFORE IT IS SUBMITTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2990 IS AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3RETIREE CONTRIBUTIONS 1,735,000 RETIREE CONTRIBUTIONS -1,735,000
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0DADE COUNTY FIREFIGHTERS LOCAL 1403
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0591156246
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C5
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0FL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0BARG AGENT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt08000 NW 21ST STREET 222
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0MIAMI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0FL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd033122
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0true
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0true
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt0THE TRUST RENTS FACILITIES FROM THE LOCAL
IRS990ScheduleR/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE R
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0CASH PAYMENTS
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0DADE COUNTY FIREFIGHTERS
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0N
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt078260415
IRS990/TotalAssetsEOYAmt082365101
IRS990/TotalAssetsGrp/BOYAmt078260415
IRS990/TotalAssetsGrp/EOYAmt082365101
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt039992612
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt056376548
IRS990/TotalLiabilitiesEOYAmt057166041
IRS990/TotalLiabilitiesGrp/BOYAmt056376548
IRS990/TotalLiabilitiesGrp/EOYAmt057166041
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt021883867
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt025199060
IRS990/TotalProgramServiceRevenueAmt035313166
IRS990/TotalRevenueGrp/ExclusionAmt01379955
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt037012532
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt038392487
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt078260415
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt082365101
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt08000 NW 21ST ST
IRS990/USAddress/CityNm0MIAMI
IRS990/USAddress/StateAbbreviationCd0FL
IRS990/USAddress/ZIPCd033122
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBERT ROJAS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum03055936100
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-11-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0DADE COUNTY FIRE FIGHTERS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0INSURANCE TRUST FUND
ReturnHeader/Filer/BusinessNameControlTxt0DADE
ReturnHeader/Filer/EIN0592185490
ReturnHeader/Filer/PhoneNum03055936100
ReturnHeader/Filer/USAddress/AddressLine1Txt08000 NW 21ST STREET 222
ReturnHeader/Filer/USAddress/CityNm0MIAMI
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd033122
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId01888EA9330927B6223CD29CC791C5531E2B1FCD8
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId061635E2C6D26ED060B7FDDCDCADCED0D14ED0901
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0260547877
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KSDT & CO LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt09300 S DADELAND BLVD STE 600
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MIAMI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0331562721
ReturnHeader/PreparerPersonGrp/PhoneNum03056703370
ReturnHeader/PreparerPersonGrp/PreparationDt02017-12-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STEVEN GORDON CPA
ReturnHeader/ReturnTs02017-12-11T12:20:06-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-05-01
ReturnHeader/TaxPeriodEndDt02017-04-30
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$158$73.7$84.5$62.1$56.9$5.19
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$145$71.6$73.5$57.7$56.7$0.98
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$134$70.1$63.9$58.5$55.2$3.30
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$135$68.3$67.1$59.4$55.5$3.98
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$140$62.9$76.6$82.0$38.8$43.2
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$99.7$62.3$37.4$50.3$45.0$5.34
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$96.7$59.7$37.0$47.3$44.1$3.19
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$89.9$58.4$31.5$45.7$41.6$4.10
2017Detailed filing. Detailed filing data is available for this year.$82.4$57.2$25.2$38.4$40.0$1.60
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$78.3$56.4$21.9$34.8$39.3$4.49
2015Summary only. Only limited summary data is available for this year.$0.40$0.00$0.39$0.27$0.28$0.01
2014Detailed filing. Detailed filing data is available for this year.$81.9$53.2$28.7$37.4$40.9$3.45
2013Summary only. Only limited summary data is available for this year.$77.6$49.6$28.0$36.4$30.8$5.60
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$70.4$51.8$18.7$36.2
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$66.6$46.1$20.5$34.5
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$54.8$44.8$9.99$27.9