INTERNATIONAL ASSOCIATION OF FIRE: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
INTERNATIONAL ASSOCIATION OF FIRE (EIN 59-0763105)
Tax period
2021-03-01 to 2022-02-28
Filed
2023-08-28
IRS object ID
202342409349301329
Schema version
2021v4.0
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)
Return2023-08-28T18:19:20-04:00ReturnTs
Tax Period End2022-02-28TaxPeriodEndDt

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 Begin2021-03-01TaxPeriodBeginDt

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
Signature2023-08-28SignatureDt
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

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonSTACI F GRALNICK-PARRISH CPAPreparerPersonNm
PTINP00173189PTIN
Phone3056703370PhoneNum
Preparation2023-08-28PreparationDt
FieldValueIRS element (for citing)
Tax2021TaxYr
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$853,254GrossReceiptsAmt
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 Body19VotingMembersGoverningBodyCnt
Voting Members Independent19VotingMembersIndependentCnt
Total Employee10TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$767,601PYProgramServiceRevenueAmt
CY Program Service Revenue$795,814CYProgramServiceRevenueAmt
PY Investment Income$1,674PYInvestmentIncomeAmt
CY Investment Income$2,986CYInvestmentIncomeAmt
PY Other Revenue$49,630PYOtherRevenueAmt
CY Other Revenue$54,454CYOtherRevenueAmt
PY Total Revenue$818,905PYTotalRevenueAmt
CY Total Revenue$853,254CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$222,846PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$224,357CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$459,000PYOtherExpensesAmt
CY Other Expenses$595,352CYOtherExpensesAmt
PY Total Expenses$681,846PYTotalExpensesAmt
CY Total Expenses$819,709CYTotalExpensesAmt
PY Revenues Less Expenses$137,059PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$33,545CYRevenuesLessExpensesAmt
Total Assets BOY$512,870TotalAssetsBOYAmt
Total Assets EOY$564,504TotalAssetsEOYAmt
Total Liabilities BOY$6,671TotalLiabilitiesBOYAmt
Total Liabilities EOY$24,760TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$506,199NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$539,744NetAssetsOrFundBalancesEOYAmt
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, EBENEFITS 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, EBENEFITS 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 Document3IRPDocumentCnt
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 Members19GoverningBodyVotingMembersCnt
Independent Voting Member19IndependentVotingMemberCnt
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 (7 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
ALEXANDER CARDENAS
PRESIDENT10.00Yes (X)$33,156$0$0
AKEEM DONALDSON
SECRETARY10.00Yes (X)$25,504$0$0
SIGFREDO DELGADO
EXECUTIVE OF10.00Yes (X)$23,683$0$0
LOUIS MARSHALL
VP210.00Yes (X)$23,683$0$0
ALBERT ROBERT
VP110.00Yes (X)$23,683$0$0
RAUL CERNUDA
TREASURER10.00Yes (X)$20,950$0$0
TROY SUTTON
EXECUTIVE OF10.00Yes (X)$9,100$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$159,759TotalReportableCompFromOrgAmt
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$795,814TotalRevenueColumnAmt
Related Or Exempt Func Income$795,814RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$795,814TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,986TotalRevenueColumnAmt
Exclusion$2,986ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$42,429RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$42,429RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$42,429TotalRevenueColumnAmt
Exclusion$42,429ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMISC INCOMEDesc
Total Revenue Column$12,025TotalRevenueColumnAmt
Related Or Exempt Func Income$12,025RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$12,025OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$853,254TotalRevenueColumnAmt
Related Or Exempt Func Income$807,839RelatedOrExemptFuncIncomeAmt
Exclusion$45,415ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$159,758TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$48,311TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$16,288TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$151,166TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$4,702TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$13,342TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$14,922TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$21,047TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$5,104TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$40,717TotalAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$7TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$231,457TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$39TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$3,829TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
FOOD AND ENTERTAINMENT$34,647
RESEARCH$23,509
HATS, T-SHIRTS, ETC.$15,985
TELEPHONE & INTERNET$15,140

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$19,739TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$819,709TotalAmt
Program Services$0ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY-$2BOYAmt
EOY-$2EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$507,724BOYAmt
EOY$559,397EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$5,109BOYAmt
EOY$5,109EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$15,973LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$15,973LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$39BOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$512,870BOYAmt
EOY$564,504EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$6,671BOYAmt
EOY$24,760EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$6,671BOYAmt
EOY$24,760EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$506,199BOYAmt
EOY$539,744EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$506,199BOYAmt
EOY$539,744EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$512,870BOYAmt
EOY$564,504EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$33,545ReconcilationRevenueExpnssAmt
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

FieldValueIRS element (for citing)
DescCREDIT CARDSDesc
Amt$24,760Amt
FieldValueIRS element (for citing)
Total Liability$24,760TotalLiabilityAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 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, EBENEFITS 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.

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