INTERNATIONAL ASSOCIATION OF FIRE: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
INTERNATIONAL ASSOCIATION OF FIRE (EIN 59-0763105)
Tax period
2022-03-01 to 2023-02-28
Filed
2024-01-15
IRS object ID
202400169349304285
Schema version
2022v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-01-15T11:01:09-05:00ReturnTs
Tax Period End2023-02-28TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN260547877PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1KSDT & CO LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line19300 S DADELAND BLVD STE 600AddressLine1Txt
CityMIAMICityNm
State AbbreviationFLStateAbbreviationCd
ZIP331562721ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-03-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN590763105EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1INTERNATIONAL ASSOC OF FIREFIGHTERSBusinessNameLine1Txt
Business Name Line2MIAMI ASSOC OF FIREFIGHTERS LU 587BusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlINTEBusinessNameControlTxt
Phone3056333442PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12980 NW SOUTH RIVER DRIVEAddressLine1Txt
CityMIAMICityNm
State AbbreviationFLStateAbbreviationCd
ZIP33125ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonRAUL CERNUDAPersonNm
Person TitleTREASURERPersonTitleTxt
Phone3056333442PhoneNum
Signature2024-01-15SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstRAULPersonFirstNm
Person LastCERNUDAPersonLastNm
FieldValueIRS element (for citing)
SSN888008888SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonSTACI F GRALNICK-PARRISH CPAPreparerPersonNm
PTINP00173189PTIN
Phone3056703370PhoneNum
Preparation2024-01-15PreparationDt
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerRAUL CERNUDAPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line12980 NW S RIVER DRAddressLine1Txt
CityMIAMICityNm
State AbbreviationFLStateAbbreviationCd
ZIP33125ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$830,670GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.IAFF587.ORGWebsiteAddressTxt
Type Of Organization AssocYes (X)TypeOfOrganizationAssocInd
Formation1940FormationYr
Legal Domicile StateFLLegalDomicileStateCd
Activity Or MissionTHE ORGANIZATION IS A LOCAL UNION WHOSE MEMBERS ARE FIREFIGHTERS OF THE CITY OF MIAMI. THE UNION REPRESENTS 600 TO 650 FIREFIGHTERS BY COLLECTIVE BARGAINING FOR SALARIES, BENEFITS AND WORKING CONDITIONS. IT ALSO PROVIDES VOLUNTARY LIFE, DISABILITY, AND DENTAL INSURANCE FOR ITS ACTIVE AND RETIRED MEMBERS.ActivityOrMissionDesc
Voting Members Governing Body6VotingMembersGoverningBodyCnt
Voting Members Independent6VotingMembersIndependentCnt
Total Employee10TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$795,814PYProgramServiceRevenueAmt
CY Program Service Revenue$798,344CYProgramServiceRevenueAmt
PY Investment Income$2,986PYInvestmentIncomeAmt
CY Investment Income$1,811CYInvestmentIncomeAmt
PY Other Revenue$54,454PYOtherRevenueAmt
CY Other Revenue$30,515CYOtherRevenueAmt
PY Total Revenue$853,254PYTotalRevenueAmt
CY Total Revenue$830,670CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$224,357PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$223,617CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$595,352PYOtherExpensesAmt
CY Other Expenses$526,021CYOtherExpensesAmt
PY Total Expenses$819,709PYTotalExpensesAmt
CY Total Expenses$749,638CYTotalExpensesAmt
PY Revenues Less Expenses$33,545PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$81,032CYRevenuesLessExpensesAmt
Total Assets BOY$564,504TotalAssetsBOYAmt
Total Assets EOY$638,748TotalAssetsEOYAmt
Total Liabilities BOY$24,760TotalLiabilitiesBOYAmt
Total Liabilities EOY$23,757TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$539,744NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$614,991NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE ORGANIZATION IS A LOCAL UNION WHOSE MEMBERS ARE FIREFIGHTERS OF THE CITY OF MIAMI. THE UNION REPRESENTS 600 TO 650 FIREFIGHTERS BY COLLECTIVE BARGAINING FOR SALARIES, BENEFITS AND WORKING CONDITIONS. IT ALSO PROVIDES VOLUNTARY LIFE, DISABILITY, AND DENTAL INSURANCE FOR ITS ACTIVE AND RETIRED MEMBERS.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
DescTHE ORGANIZATION IS A LOCAL UNION WHOSE MEMBERS ARE FIREFIGHTERS OF THE CITY OF MIAMI. THE UNION REPRESENTS FIREFIGHTERS BY COLLECTIVE BARGAINING FOR SALARIES, BENEFITS AND WORKING CONDITIONS. IT ALSO PROVIDES VOLUNTARY LIFE, DISABILITY, AND DENTAL INSURANCE FOR ITS ACTIVE AND RETIRED MEMBERS.Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
DescTHE ORGANIZATION IS A LOCAL UNION WHOSE MEMBERS ARE FIREFIGHTERS OF THE CITY OF MIAMI. THE UNION REPRESENTS FIREFIGHTERS BY COLLECTIVE BARGAINING FOR SALARIES, BENEFITS AND WORKING CONDITIONS.IT ALSO PROVIDES VOLUNTARY LIFE, DISABILITY, AND DENTAL INSURANCE FOR ITS ACTIVE AND RETIRED MEMBERS.Desc
FieldValueIRS element (for citing)
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Subject To Proxy TaxYes (true)SubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document2IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee10EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members6GoverningBodyVotingMembersCnt
Independent Voting Member6IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersYes (true)MembersOrStockholdersInd
Election Of Board MembersYes (true)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (true)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonRAUL CERNUDAPersonNm
Phone3056333442PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12980 NW S RIVER DRAddressLine1Txt
CityMIAMICityNm
State AbbreviationFLStateAbbreviationCd
ZIP33125ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
ALEXANDER CARDENAS
PRESIDENT40.00Yes (X)$33,156$0$0
RAUL CERNUDA
TREASURER40.00Yes (X)$23,683$0$0
LOUIS MARSHALL
VICE PRESIDE40.00Yes (X)$23,683$0$0
AKEEM DONALDSON
SECRETARY40.00Yes (X)$21,861$0$0
SIGFREDO DELGADO
EXECUTIVE OF40.00Yes (X)$11,841$0$0
TROY SUTTON
EXECUTIVE OF40.00Yes (X)$11,841$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$126,065TotalReportableCompFromOrgAmt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescDUESDesc
Total Revenue Column$798,344TotalRevenueColumnAmt
Related Or Exempt Func Income$798,344RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$798,344TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,811TotalRevenueColumnAmt
Exclusion$1,811ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$22,577RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$22,577RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$22,577TotalRevenueColumnAmt
Exclusion$22,577ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
RENTAL INCOME$4,648$4,648
MISC INCOME$3,290$3,290
FieldValueIRS element (for citing)
Other Revenue Total$7,938OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$830,670TotalRevenueColumnAmt
Related Or Exempt Func Income$806,282RelatedOrExemptFuncIncomeAmt
Exclusion$24,388ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$126,065TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$81,352TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$16,200TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$47,049TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$8,768TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$24,013TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$17,551TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$27,716TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$32,400TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$239,499TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$6,971TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
FOOD AND ENTERTAINMENT$52,596
RESEARCH$23,317
HATS, T-SHIRTS, ETC.$19,214
TELEPHONE & INTERNET$19,210

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$7,717TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$749,638TotalAmt
Program Services$0ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY-$2BOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$559,397BOYAmt
EOY$632,668EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$5,109BOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
EOY$5,158EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$15,973LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$15,973LandBldgEquipAccumDeprecAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
EOY$922EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$564,504BOYAmt
EOY$638,748EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$24,760BOYAmt
EOY$23,757EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$24,760BOYAmt
EOY$23,757EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$539,744BOYAmt
EOY$614,991EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$539,744BOYAmt
EOY$614,991EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$564,504BOYAmt
EOY$638,748EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$81,032ReconcilationRevenueExpnssAmt
Other Changes In Net Assets-$5,785OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Substantially All Dues NondedfalseSubstantiallyAllDuesNondedInd
Only In House LobbyingfalseOnlyInHouseLobbyingInd
Agree Carryover Prior YearfalseAgreeCarryoverPriorYearInd

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$7,688OtherCostOrOtherBasisAmt
Depreciation$7,688DepreciationAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$8,285OtherCostOrOtherBasisAmt
Depreciation$8,285DepreciationAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDescAmtAmt
PAYROLL LIABILITIES$10,373
CREDIT CARDS$9,859
OTHER LIABILITY$3,525
FieldValueIRS element (for citing)
Total Liability$23,757TotalLiabilityAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990 - ORGANIZATION'S MISSIONTHE ORGANIZATION IS A LOCAL UNION WHOSE MEMBERS ARE FIREFIGHTERS OF THE CITY OF MIAMI. THE UNION REPRESENTS 600 TO 650 FIREFIGHTERS BY COLLECTIVE BARGAINING FOR SALARIES, BENEFITS AND WORKING CONDITIONS. IT ALSO PROVIDES VOLUNTARY LIFE, DISABILITY, AND DENTAL INSURANCE FOR ITS ACTIVE AND RETIRED MEMBERS.
FORM 990, PAGE 2, PART III, LINE 4DTHE ORGANIZATION IS A LOCAL UNION WHOSE MEMBERS ARE FIREFIGHTERS OF THE CITY OF MIAMI. THE UNION REPRESENTS FIREFIGHTERS BY COLLECTIVE BARGAINING FOR SALARIES, BENEFITS AND WORKING CONDITIONS.IT ALSO PROVIDES VOLUNTARY LIFE, DISABILITY, AND DENTAL INSURANCE FOR ITS ACTIVE AND RETIRED MEMBERS.
FORM 990, PAGE 6, PART VI, LINE 6YES, IT HAS MEMBERS
FORM 990, PAGE 6, PART VI, LINE 7AYES
FORM 990, PAGE 6, PART VI, LINE 7BYES
FORM 990, PAGE 6, PART VI, LINE 11B990 WAS REVIEWED BY THE BOARD BEFORE IT WAS SUBMITTED.
FORM 990, PAGE 6, PART VI, LINE 19TAX RETURNS ARE AVAILABLE TO ALL MEMBERS UPON REQUEST.
FORM 990, PART XI, LINE 9PRIOR YEAR ADJUSTMENT -5,744 NONDEDUCTIBLE EXPENSE -41 TOTAL -5,785

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