Civic Intelligence

Lexington Firefighters Local 526

EIN 61-1298681 • 501(c)5 • Lexington, KY

Profile

The organization promotes & protects interests of its 562 member firefighters working in lexington, ky & fayette county, ky, including labor & grievance negotiatons, education & training, insuring a safe & healthy work environment, etc.

Refreshing map…

2205 Thunderstick DriveLexington, KY 40505

www.iaff526.org

Siviq Scores

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

Liabilities / Assets

95th percentile

0.46x

Higher debt load relative to assets than 95% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

98th percentile

1.38x

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

501(c)5 • $1M-$5M nonprofits • Source year 2024

Net Margin

47th percentile

6.3%

Higher net margin than 47% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

34th percentile

$20,593

Higher top officer pay than 34% of similar nonprofits.

Top officer pay equals 4.5% of source-year revenue.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Asset Growth

30th percentile

0.7%

Faster asset growth than 30% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

55th percentile

7.4%

Faster revenue growth than 55% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,388,789

Up $20,604 (+1.5%) from 2022

Liabilities

Down

$633,163

Down $33,071 (-5.0%) from 2022

Net Assets

Up

$755,626

Up $53,675 (+7.6%) from 2022

Revenue

Up

$459,922

Up $94,891 (+26%) from 2022

Expenses

Up

$430,991

Up $69,233 (+19%) from 2022

Net Income

Up

$28,931

Up $25,658 (+784%) from 2022

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2020: $1,404,482Liabilities 2020: $724,760Net Assets 2020: $679,7222020Assets 2021: $1,407,197Liabilities 2021: $708,518Net Assets 2021: $698,6792021Assets 2022: $1,368,185Liabilities 2022: $666,234Net Assets 2022: $701,9512022Assets 2024: $1,388,789Liabilities 2024: $633,163Net Assets 2024: $755,6262024

Highlighted filing

2024

Assets$1,388,789
Liabilities$633,163
Net Assets$755,626

Operations Trend

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

$600K$400K$200K$0Revenue 2020: $347,553Expenses 2020: $300,866Net Income 2020: $46,6872020Revenue 2021: $344,278Expenses 2021: $325,322Net Income 2021: $18,9562021Revenue 2022: $365,031Expenses 2022: $361,758Net Income 2022: $3,2732022Revenue 2024: $459,922Expenses 2024: $430,991Net Income 2024: $28,9312024

Highlighted filing

2024

Revenue$459,922
Expenses$430,991
Net Income$28,931

Filings

Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Sep 18, 2023
Return Version
2022v5.0
Gross Receipts
$367,349
Mission and Program Overview

Mission

The organization promotes & protects interests of its 527 member firefighters working in lexington, ky & fayette county, ky, including labor & grievance negotiatons, education & training, insuring a safe & healthy work environment, etc.

The organizations promotes & protects interests of its 571 member firefighters working in lexington, ky & fayette county, ky.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,108,891$1,082,418▼ $26,473
Pd in Cap Srpls Land Bldg Eqp Fund$698,679$701,951▲ $3,272
Savings and Temporary Cash Investments$238,112$167,048▼ $71,064
Cash and Non-Interest-Bearing Accounts$59,694$118,219▲ $58,525
Inventories for Sale or Use$500$500→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Intangible Assets$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$1,407,197$1,368,185▼ $39,012
Other Assets Total$0$0→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$706,920$665,048▼ $41,872
Accounts Payable and Accrued Expenses$1,598$1,186▼ $412
Grants Payable$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$708,518$666,234▼ $42,284
Net Assets / Fund Balance
Total Net Assets Fund Balance$698,679$701,951▲ $3,272
Total Liabilities and Net Assets / Fund Balance$1,407,197$1,368,185▼ $39,012

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$854,916$101,121$956,037
Land$222,600-$222,600
Other Land Buildings$4,902$17,337$22,239
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kevin PletzkePresidentPT$13,498$13,498
Andrew StramerSecretaryPT$11,249$11,249
Michael MoffitTreasurerPT$11,249$11,249
Michael KamphakeVice PresidentPT$4,500$4,500
Robert MottPlatoon RepPT$3,375$3,375
Christopher SheridanPlatoon RepPT$3,374$3,374
Wesley WattsPlatoon RepPT$3,374$3,374
Revenue and Support

Revenue Composition

Contributions and Grants
$6,332
Program Service Revenue
$358,509
Investment Income
$190
Other Revenue
$0
All Other Contributions
$6,332
Change in Net Assets
$3,273
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$302,505
Salaries, Compensation, and Employee Benefits$56,253
Grants and Similar Amounts Paid$3,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates---$125,419
Occupancy---$62,309
Current Officers, Directors, Trustees, and Key Employees---$50,619
Conferences and Meetings---$46,079
Depreciation Depletion---$26,473
Travel---$10,037
Fees for Services Legal---$10,021
Fees for Services Accounting---$7,656
Office Expenses---$7,078
Payroll Taxes---$5,634
Grants to Domestic Orgs---$3,000
Advertising---$2,186
Other Expenses---$2,000
Total Functional Expenses$0$0$0$361,758
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
Yes
Subject to proxy tax
No

Reported Spending and Taxes

Line ItemAmount
Political Expenditures$2,000
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
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

Part VI, Sec B, Item 11B

The form 990 package is reviewed by all members of the executive board before it is submitted.

Part VI, Sec B, Item 15A & 15B

Compensation is part of the by laws of this organization. Any change to the by laws must be voted on by the organization's members. In addition, the trustee(s) review the compensation of all officers.

PART VI, SEC C, ITEM 19:

These are available to members only, upon request.

Filing and Contact Details

Filer

Filer Name
Lexington Firefighters Local 526
EIN
61-1298681
In Care Of
% MICHAEL J MOFFIT
Phone
8596080426
Address
2205 THUNDERSTICK DRIVE, LEXINGTON, KY 40505

Signing Officer

Name
Kevin Pletzke
Title
President
Phone
8596080426
Signed
2023-09-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kevin Pletzke
Formed
1995
Legal Domicile
Ky
Voting Board Members
7
Independent Board Members
0
Employees
7
Volunteers
75

Preparer

Firm
Michael a Rolf CPA & Company
Address
36 E 7TH STREET SUITE 2020, CINCINNATI, OH 45202
Preparer
Todd J Zech
Phone
5136217687
Supplemental Narrative

Additional Explanations

PART III, ITEMS 2 & 3:

While the organization has not added or changed any services,; those that are reported each year vary since reporting is based on expenditures that particular year.

Part XI, Item 9

Other changes in net assets or fund balances: rounding -1. .

Raw XML Appendix396 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt01598
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt01186
IRS990/AccountsReceivableGrp/BOYAmt00
IRS990/AccountsReceivableGrp/EOYAmt00
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0THE ORGANIZATIONS PROMOTES & PROTECTS INTERESTS OF ITS 571 MEMBER FIREFIGHTERS WORKING IN LEXINGTON, KY & FAYETTE COUNTY, KY.
IRS990/AdvertisingGrp/TotalAmt02186
IRS990/AllOtherContributionsAmt06332
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0MICHAEL J MOFFIT
IRS990/BooksInCareOfDetail/PhoneNum08596080426
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt02205 THUNDERSTICK DR
IRS990/BooksInCareOfDetail/USAddress/CityNm0LEXINGTON
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0KY
IRS990/BooksInCareOfDetail/USAddress/ZIPCd040505
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt00
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt00
IRS990/CashNonInterestBearingGrp/BOYAmt059694
IRS990/CashNonInterestBearingGrp/EOYAmt0118219
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt050619
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt046079
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CostOfGoodsSoldAmt02318
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt06332
IRS990/CYGrantsAndSimilarPaidAmt03000
IRS990/CYInvestmentIncomeAmt0190
IRS990/CYOtherExpensesAmt0302505
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0358509
IRS990/CYRevenuesLessExpensesAmt03273
IRS990/CYSalariesCompEmpBnftPaidAmt056253
IRS990/CYTotalExpensesAmt0361758
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0365031
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt00
IRS990/DeferredRevenueGrp/EOYAmt00
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt026473
IRS990/Desc0THE ORGANIZATION COLLECTS DUES FROM ITS MEMBERS, A PORTION OF WHICH IS PASSED ON TO ITS STATE & NATIONAL AFFILIATES FOR SUPPORT & INFORMATION REGARDING ISSUES IMPORTANT TO THE MEMBERSHIP, e,g, THE LATEST FIREFIGHTING TECHNIQUES & EQUIPMENT, WHAT OTHER LOCALS ARE DOING & ACCOMPLISHING IN NEGOTIATIONS, HEALTH & SAFETY, WORKER'S COMPENSATION, ETC. THE STATE & NATIONAL AFFILIATES ALSO REPRESENT THE INTERESTS OF THE LOCAL'S MEMBERS AT THEIR LEVEL.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt07
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EscrowAccountLiabilityGrp/BOYAmt00
IRS990/EscrowAccountLiabilityGrp/EOYAmt00
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt07656
IRS990/FeesForServicesLegalGrp/TotalAmt010021
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt020.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt120.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt220.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt38.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt48.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt58.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt68.0
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd6X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/PersonNm0KEVIN PLETZKE
IRS990/Form990PartVIISectionAGrp/PersonNm1ANDREW STRAMER
IRS990/Form990PartVIISectionAGrp/PersonNm2MICHAEL MOFFIT
IRS990/Form990PartVIISectionAGrp/PersonNm3MICHAEL KAMPHAKE
IRS990/Form990PartVIISectionAGrp/PersonNm4ROBERT MOTT
IRS990/Form990PartVIISectionAGrp/PersonNm5CHRISTOPHER SHERIDAN
IRS990/Form990PartVIISectionAGrp/PersonNm6WESLEY WATTS
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt013498
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt111249
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt211249
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt34500
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt43375
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt53374
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt63374
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4PLATOON REP
IRS990/Form990PartVIISectionAGrp/TitleTxt5PLATOON REP
IRS990/Form990PartVIISectionAGrp/TitleTxt6PLATOON REP
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01995
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/FundraisingDirectExpensesAmt00
IRS990/FundraisingGrossIncomeAmt00
IRS990/GamingActivitiesInd0false
IRS990/GamingDirectExpensesAmt00
IRS990/GamingGrossIncomeAmt00
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsPayableGrp/BOYAmt00
IRS990/GrantsPayableGrp/EOYAmt00
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt03000
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0367349
IRS990/GrossSalesOfInventoryAmt02318
IRS990/GroupExemptionNum00160
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/TotalAmt00
IRS990/IntangibleAssetsGrp/BOYAmt00
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/BOYAmt0500
IRS990/InventoriesForSaleOrUseGrp/EOYAmt0500
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0190
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt00
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/BOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0118458
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01108891
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01082418
IRS990/LandBldgEquipCostOrOtherBssAmt01200876
IRS990/LegalDomicileStateCd0KY
IRS990/LoanOutstandingInd0false
IRS990/LoansFromOfficersDirectorsGrp/BOYAmt00
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt00
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE ORGANIZATION PROMOTES & PROTECTS INTERESTS OF ITS 571 MEMBER FIREFIGHTERS WORKING IN LEXINGTON, KY & FAYETTE COUNTY, KY, INCLUDING LABOR & GRIEVANCE NEGOTIATONS, EDUCATION & TRAINING, INSURING A SAFE & HEALTHY WORK ENVIRONMENT, ETC.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0706920
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0665048
IRS990/NetAssetsOrFundBalancesBOYAmt0698679
IRS990/NetAssetsOrFundBalancesEOYAmt0701951
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt062309
IRS990/OfficeExpensesGrp/TotalAmt07078
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt0-1
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0MEMBERSHIP ACTIVITIES
IRS990/OtherExpensesGrp/Desc1WEBSITE
IRS990/OtherExpensesGrp/Desc2PAC CONTRIBUTIONS
IRS990/OtherExpensesGrp/TotalAmt03206
IRS990/OtherExpensesGrp/TotalAmt142
IRS990/OtherExpensesGrp/TotalAmt22000
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt00
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt0125419
IRS990/PayrollTaxesGrp/TotalAmt05634
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt0698679
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt0701951
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0true
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0KEVIN PLETZKE
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc1PAC CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0352040
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt16469
IRS990/ProgSrvcAccomActy2Grp/Desc0THE ORGANIZATION SENDS REPRESENTATIVES TO VARIOUS CONFERENCES TO GIVE VOICE TO THE MEMBERS NEEDS & CONCERNS, TO VOTE ON ISSUES BEFORE THE ATTENDEES, TO PARTICIPATE IN DISCUSSIONS OF BUSINESS ISSUES ADDRESSED AT THESE MEETINGS, TO LEARN AT THE SEMINARS & OTHER PROGRAMS AVAILABLE AND TO INTERACT WITH OTHER PROFESSIONAL FIREFIGHTERS & LOCALS. OTHER PROGRAMS AVAILABLE AND TO INTERACT WITH OTHER PROFESSIONAL FIREFIGHTERS & LOCALS.
IRS990/ProgSrvcAccomActy3Grp/Desc0THE ORGANIZATION OWNS & MAINTAINS ITS ADMINISTRATIVE OFFICES AND MEETING FACILITIES LOCATED IN A BUILDING THEY CONSTRUCTED IN 2018.
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01299
IRS990/PYGrantsAndSimilarPaidAmt01600
IRS990/PYInvestmentIncomeAmt0179
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0267698
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0342800
IRS990/PYRevenuesLessExpensesAmt018956
IRS990/PYSalariesCompEmpBnftPaidAmt056024
IRS990/PYTotalExpensesAmt0325322
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0344278
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt03273
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0238112
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0167048
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/Form1120POLFiledInd0false
IRS990ScheduleC/PoliticalExpendituresAmt02000
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION TRANSFERS ALL PAC CONTRIBUTIONS RECEIVED DIRECTLY TO THEIR ORGANIZATION'S PAC. THE ORGANIZATION'S PAC MAKES CONTRIBUTIONS TO OTHER PACS OR THE CAMPAIGNS OF CANDIDATES FOR PUBLIC OFFICE. THE RECIPIENTS ARE CHOSEN BASED ON THEIR SUPPORT FOR ISSUES IMPORTANT TO FIREFIGHTERS. ALSO, VOLUNTEERS ATTEND RALLYS AND OTHER FUNCTIONS SUPPORTING CANDIDATES AND ISSUES.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0PART 1-A,ITEM 1
IRS990ScheduleC/VolunteerHoursCnt050
IRS990ScheduleD/BuildingsGrp/BookValueAmt0854916
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0101121
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0956037
IRS990ScheduleD/LandGrp/BookValueAmt0222600
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0222600
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt04902
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt017337
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt022239
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01082418
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0WHILE THE ORGANIZATION HAS NOT ADDED OR CHANGED ANY SERVICES,; THOSE THAT ARE REPORTED EACH YEAR VARY SINCE REPORTING IS BASED ON EXPENDITURES THAT PARTICULAR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 PACKAGE IS REVIEWED BY ALL MEMBERS OF THE EXECUTIVE BOARD BEFORE IT IS SUBMITTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION IS PART OF THE BY LAWS OF THIS ORGANIZATION. ANY CHANGE TO THE BY LAWS MUST BE VOTED ON BY THE ORGANIZATION'S MEMBERS. IN ADDITION, THE TRUSTEE(S) REVIEW THE COMPENSATION OF ALL OFFICERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THESE ARE AVAILABLE TO MEMBERS ONLY, UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4OTHER CHANGES IN NET ASSETS OR FUND BALANCES: ROUNDING -1. .
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0PART III, ITEMS 2 & 3:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1PART VI, SEC B, ITEM 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2PART VI, SEC B, ITEM 15A & 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3PART VI, SEC C, ITEM 19:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4PART XI, ITEM 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0KY
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondLiabilitiesGrp/BOYAmt00
IRS990/TaxExemptBondLiabilitiesGrp/EOYAmt00
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01407197
IRS990/TotalAssetsEOYAmt01368185
IRS990/TotalAssetsGrp/BOYAmt01407197
IRS990/TotalAssetsGrp/EOYAmt01368185
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt06332
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/TotalAmt0361758
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0708518
IRS990/TotalLiabilitiesEOYAmt0666234
IRS990/TotalLiabilitiesGrp/BOYAmt0708518
IRS990/TotalLiabilitiesGrp/EOYAmt0666234
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0698679
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0701951
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0358509
IRS990/TotalReportableCompFromOrgAmt050619
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0365031
IRS990/TotalVolunteersCnt075
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01407197
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01368185
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt010037
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt00
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02205 THUNDERSTICK DRIVE
IRS990/USAddress/CityNm0LEXINGTON
IRS990/USAddress/StateAbbreviationCd0KY
IRS990/USAddress/ZIPCd040505
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0www.iaff526.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KEVIN PLETZKE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08596080426
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-09-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LEXINGTON FIREFIGHTERS LOCAL 526
ReturnHeader/Filer/BusinessNameControlTxt0LEXI
ReturnHeader/Filer/EIN0611298681
ReturnHeader/Filer/InCareOfNm0% MICHAEL J MOFFIT
ReturnHeader/Filer/PhoneNum08596080426
ReturnHeader/Filer/USAddress/AddressLine1Txt02205 THUNDERSTICK DRIVE
ReturnHeader/Filer/USAddress/CityNm0LEXINGTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd040505
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MICHAEL A ROLF CPA & COMPANY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt036 E 7TH STREET SUITE 2020
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CINCINNATI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd045202
ReturnHeader/PreparerPersonGrp/PhoneNum05136217687
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TODD J ZECH
ReturnHeader/ReturnTs02023-09-18T13:00:15-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0KEVIN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0PLETZKE
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 501(c)5 • $1M-$5M nonprofits