Civic Intelligence

Florida Fire Fighters Insurance Trust Fund C/O Michael Mangan

EIN 59-6878771 • 501(c)9 • Fort Lauderdale, FL

Profile

SEE BELOW

1144 SE Ave Suite AFort Lauderdale, FL 33316

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

83rd percentile

0.29x

Higher debt load relative to assets than 83% of similar nonprofits.

501(c)9 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

71st percentile

0.10x

Higher debt load relative to revenue than 71% of similar nonprofits.

501(c)9 • $10M-$25M nonprofits • Source year 2024

Net Margin

51st percentile

5.6%

Higher net margin than 51% of similar nonprofits.

501(c)9 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

63rd percentile

$26,731

Higher top officer pay than 63% of similar nonprofits.

Top officer pay equals 0.2% of source-year revenue.

501(c)9 • $10M-$25M nonprofits • Source year 2024

Asset Growth

93rd percentile

36%

Faster asset growth than 93% of similar nonprofits.

501(c)9 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

93rd percentile

81%

Faster revenue growth than 93% of similar nonprofits.

501(c)9 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Up

$3,970,903

Up $1,054,534 (+36%) from 2023

Liabilities

Up

$1,157,249

Up $268,848 (+30%) from 2023

Net Assets

Up

$2,813,654

Up $785,686 (+39%) from 2023

Revenue

Up

$11,489,640

Up $5,155,463 (+81%) from 2023

Expenses

Up

$10,851,262

Up $4,031,937 (+59%) from 2023

Net Income

Up

$638,378

Up $1,123,526 (+232%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $5,815,692Liabilities 2011: $1,968,179Net Assets 2011: $3,847,5132011Assets 2012: $5,963,376Liabilities 2012: $1,428,845Net Assets 2012: $4,534,5312012Assets 2013: $6,862,236Liabilities 2013: $1,624,656Net Assets 2013: $5,237,5802013Assets 2014: $7,794,651Liabilities 2014: $2,062,279Net Assets 2014: $5,732,3722014Assets 2015: $7,517,017Liabilities 2015: $2,110,032Net Assets 2015: $5,406,9852015Assets 2016: $5,700,967Liabilities 2016: $1,711,162Net Assets 2016: $3,989,8052016Assets 2017: $5,356,997Liabilities 2017: $1,051,703Net Assets 2017: $4,305,2942017Assets 2018: $4,409,605Liabilities 2018: $947,869Net Assets 2018: $3,461,7362018Assets 2019: $3,448,380Liabilities 2019: $2,010,597Net Assets 2019: $1,437,7832019Assets 2020: $2,484,810Liabilities 2020: $1,044,542Net Assets 2020: $1,440,2682020Assets 2021: $3,254,298Liabilities 2021: $963,038Net Assets 2021: $2,291,2602021Assets 2022: $2,946,522Liabilities 2022: $597,760Net Assets 2022: $2,348,7622022Assets 2023: $2,916,369Liabilities 2023: $888,401Net Assets 2023: $2,027,9682023Assets 2024: $3,970,903Liabilities 2024: $1,157,249Net Assets 2024: $2,813,6542024

Highlighted filing

2024

Assets$3,970,903
Liabilities$1,157,249
Net Assets$2,813,654

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$15M$10M$5.0M$0-$5.0MExpenses 2011: $8,402,1872011Expenses 2012: $8,693,4012012Expenses 2013: $9,327,5862013Revenue 2014: $10,323,046Expenses 2014: $10,081,328Net Income 2014: $241,7182014Revenue 2015: $10,949,388Expenses 2015: $11,208,158Net Income 2015: -$258,7702015Revenue 2016: $11,315,161Expenses 2016: $12,566,243Net Income 2016: -$1,251,0822016Revenue 2017: $11,802,424Expenses 2017: $11,503,713Net Income 2017: $298,7112017Revenue 2018: $12,099,296Expenses 2018: $12,891,737Net Income 2018: -$792,4412018Revenue 2019: $12,843,428Expenses 2019: $14,915,506Net Income 2019: -$2,072,0782019Revenue 2020: $12,947,652Expenses 2020: $12,857,046Net Income 2020: $90,6062020Revenue 2021: $12,259,007Expenses 2021: $11,497,085Net Income 2021: $761,9222021Revenue 2022: $9,407,455Expenses 2022: $8,979,019Net Income 2022: $428,4362022Revenue 2023: $6,334,177Expenses 2023: $6,819,325Net Income 2023: -$485,1482023Revenue 2024: $11,489,640Expenses 2024: $10,851,262Net Income 2024: $638,3782024

Highlighted filing

2024

Revenue$11,489,640
Expenses$10,851,262
Net Income$638,378

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.97$1.16$2.81$11.5$10.9$0.64
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.92$0.89$2.03$6.33$6.82$0.49
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.95$0.60$2.35$9.41$8.98$0.43
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.25$0.96$2.29$12.3$11.5$0.76
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.48$1.04$1.44$12.9$12.9$0.09
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.45$2.01$1.44$12.8$14.9$2.07
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.41$0.95$3.46$12.1$12.9$0.79
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.36$1.05$4.31$11.8$11.5$0.30
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.70$1.71$3.99$11.3$12.6$1.25
2015Detailed filing. Detailed filing data is available for this year.$7.52$2.11$5.41$10.9$11.2$0.26
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.79$2.06$5.73$10.3$10.1$0.24
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.86$1.62$5.24$9.33
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.96$1.43$4.53$8.69
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.82$1.97$3.85$8.40
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 1, 2025
Return Version
2023v6.0
Gross Receipts
$11,523,090
Mission and Program Overview

Mission

SEE BELOW

To provide medical,dental, mental and life insurance benefits for its eligible participants and dependents

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,990,449$1,959,349▼ $31,100
Accounts Receivable$284,639$1,268,646▲ $984,007
Savings and Temporary Cash Investments$479,193$411,838▼ $67,355
Total Assets$2,916,369$3,970,903▲ $1,054,534
Other Assets Total$162,088$331,070▲ $168,982
Liabilities
Other Liabilities$884,644$1,147,000▲ $262,356
Accounts Payable and Accrued Expenses$3,757$10,249▲ $6,492
Total Liabilities$888,401$1,157,249▲ $268,848
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,027,968$2,813,654▲ $785,686
Total Net Assets Fund Balance$2,027,968$2,813,654▲ $785,686
Total Liabilities and Net Assets / Fund Balance$2,916,369$3,970,903▲ $1,054,534

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$6,070--
Compensation and Service Providers

Employees

NameTitleBaseTotal
Greg AtwoodTrustee$26,731$26,731
Rolando G AgrenotTrustee$22,276$22,276
Wayne PflumTrustee$15,312$15,312
James M MalmquistTrustee$2,956$2,956
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$11,344,472
Investment Income
$145,168
Other Revenue
$0
Change in Net Assets
$638,378

Audited Revenue Reconciliation

Revenue per Audited Statements
$11,484,056
Revenue Not Reported on Financial Statements
$5,584
Revenue Not Reported on Form 990
$147,308
Total Revenue per Audited Statements
$11,631,364
Total Revenue per Form 990
$11,489,640
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,456,505
Salaries, Compensation, and Employee Benefits$75,985
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$9,318,772
Current Officers, Directors, Trustees, and Key Employees---$67,275
Fees for Services Legal---$24,708
Payroll Taxes---$5,711
Fees for Service Investment Mgmnt Fees---$5,584
Fees for Services Accounting---$5,500
All Other Expenses---$3,535
Other Salaries and Wages---$2,999
Other Expenses---$2,631
Office Expenses---$2,613
Total Functional Expenses$0$0$0$10,851,262

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$10,851,262
Expenses per Audited Statements$10,328,678
Total Expenses per Audited Statements$10,328,678
Expenses Not Reported on Financial Statements$522,584
Other Expense Adjustments$517,000
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
Ibnr Claims$1,147,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

Trustees review it before filing

Form 990, Page 6, Part VI, Line 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Florida Fire Fighters Insurance
EIN
59-6878771
Phone
9546894977
Address
1144 SE AVE SUITE A, FORT LAUDERDALE, FL 33316

Signing Officer

Name
Rolando G Agrenot
Title
Trustee
Phone
9546894977
Signed
2025-05-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rolando G Agrenot
Formed
1986
Legal Domicile
Fl
Voting Board Members
3
Independent Board Members
3
Employees
7

Preparer

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

Additional Explanations

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

The plan provides medical, dental, mental and life insurance benefits for its eligible participants and dependents.

Financial Statement Notes

Schedule D, Page 3, Part X

The plan is exempt from federal income taxes under 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 internal revenue code (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. Management believes the plan is no longer subject to income tax for the years ending prior to june 30, 2021.

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

IBNR CHANGES 517,000

Raw XML Appendix297 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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE PLAN IS EXEMPT FROM FEDERAL INCOME TAXES UNDER 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 INTERNAL REVENUE CODE (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. MANAGEMENT BELIEVES THE PLAN IS NO LONGER SUBJECT TO INCOME TAX FOR THE YEARS ENDING PRIOR TO JUNE 30, 2021.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1IBNR CHANGES 517,000
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XII, LINE 4B
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0331070
IRS990ScheduleD/TotalExpensesPerForm990Amt010851262
IRS990ScheduleD/TotalLiabilityAmt01147000
IRS990ScheduleD/TotalRevenuePerForm990Amt011489640
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt011631364
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt010328678
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE PLAN PROVIDES MEDICAL, DENTAL, MENTAL AND LIFE INSURANCE BENEFITS FOR ITS ELIGIBLE PARTICIPANTS AND DEPENDENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TRUSTEES REVIEW IT BEFORE FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UPON REQUEST
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
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02916369
IRS990/TotalAssetsEOYAmt03970903
IRS990/TotalAssetsGrp/BOYAmt02916369
IRS990/TotalAssetsGrp/EOYAmt03970903
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt07
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt010851262
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0888401
IRS990/TotalLiabilitiesEOYAmt01157249
IRS990/TotalLiabilitiesGrp/BOYAmt0888401
IRS990/TotalLiabilitiesGrp/EOYAmt01157249
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02027968
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02813654
IRS990/TotalProgramServiceRevenueAmt011344472
IRS990/TotalReportableCompFromOrgAmt067275
IRS990/TotalRevenueGrp/ExclusionAmt057468
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt011432172
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt011489640
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02916369
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03970903
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt09118 GRIFFEN RD SUITE D
IRS990/USAddress/CityNm0COOPER CITY
IRS990/USAddress/StateAbbreviationCd0FL
IRS990/USAddress/ZIPCd033328
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ROLANDO G AGRENOT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum09546894977
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FLORIDA FIRE FIGHTERS INSURANCE
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0TRUST FUND C/O MICHAEL MANGAN
ReturnHeader/Filer/BusinessNameControlTxt0FLOR
ReturnHeader/Filer/EIN0596878771
ReturnHeader/Filer/PhoneNum09546894977
ReturnHeader/Filer/USAddress/AddressLine1Txt01144 SE AVE SUITE A
ReturnHeader/Filer/USAddress/CityNm0FORT LAUDERDALE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
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ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
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/PreparationDt02025-05-01
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STACI F GRALNICK-PARRISH CPA
ReturnHeader/ReturnTs02025-05-01T12:07:15-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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