2013-01-25T09:21:08-06:00 2011-12-31 MCENERNEY BRADY & COMPANY LLC 293 EISENHOWER PARKWAY SUITE 270 LIVINGSTON NJ 070391711 990 2011-01-01 131921165 INTERNATIONAL ASSOC OF FIREFIGHTERS LOCAL 854 INTE 2122939300 225 BROADWAY ROOM/SUITE 401 NEW YORK NY 10007 EDWARD P BOLES 2122939300 2013-01-16 EDMOND P BRADY CPA 9735352880 2013-01-16 2011 2016-02-25 16:41:14Z NEW YORK UNIF FIRE OFFICERS ASSOC EDWARD P BOLES- TREASURER 225 BROADWAY SUITE 401 NEW YORK NY 10007 6082413 false X WWW.UFOA.ORG X 1930 NY SEE SCHEDULE O 2510 2500 15 0 5800900 52700 5780772 130227 164841 81283 60605 6012410 6058918 0 1963017 2287360 976701 883980 0 0 1851817 2027953 4791535 5199293 1220875 859625 12185187 14269245 601066 12185187 13668179 SEE SCHEDULE O false false 4856300 5982384 TO FURTHER THE INTERESTS OF ITS MEMBERSHIP BY SEEKING IMPROVED TERMS AND CONDITIONS OF EMPLOYMENT, TO RENDER MORAL AND MATERIAL AID TO MEMBERS AS NEEDED, TO PROVIDE REPRESENTATION AND/OR COUNSEL IN LEGAL PROCEEDINGS, AND TO PROMOTE SOCIAL AND FRATERNAL ACTIVITIES. 4856300 false false true true false false false false false true false false false false true true false false false false false false false true false false false false false false false false false false false false false false false false true false false false true 9 0 true 15 true false false false false false false X 2510 2500 false false false false true true true true true false false true true true true true true true true false NY X TREASURER 2122939300 225 BROADWAY SUITE 401 NEW YORK NY 10007 CAPTAIN AL HAGAN 40.00 X 84051 0 0 CAPTAIN PATRICK REYNOLDS 40.00 X 66040 0 0 LT EDWARD P BOLES 40.00 X 66040 0 0 DEP CHIEF RICHARD J ALLES 40.00 X 66040 0 0 LT PATRICK M DUNN 40.00 X 66040 0 0 BATTALION CHIEF JAMES A LEMONDA 40.00 X 66040 0 0 CAPTAIN JOHN DUNNE 40.00 X 66040 0 0 LT JAMES MCGOWAN 40.00 X 66040 0 0 GEORGE BELNAVIS 40.00 X 44026 0 0 DEP CHIEF PAUL FERRO 20.00 X 23547 0 0 613904 false false false PRYOR CASHMAN LLP 7 TIMES SQUARE NEW YORK NY 100366569 LEGAL SVCS 304242 1 52700 52700 MEMBER DUES 2979999 2979999 INSURANCE CONTRIBUTIONS 2612264 2612264 ADMINSTRATIVE FEES 112594 112594 SPONSORSHIP REVENUE 75915 75915 5780772 164841 164841 84100 23495 60605 6058918 5780772 164841 2287360 2287360 613904 521818 92086 207000 175950 31050 63076 53615 9461 345806 345806 46615 46615 9896 9896 21780 21780 78498 78498 194945 165703 29242 279548 279548 38852 33024 5828 DUES TO AFFILIATED ORGS. 378257 378257 PROMOTIONAL & GOODWILL 148055 148055 LEGISLATION 80548 80548 OTHER COMPENSATION 75058 63799 11259 330095 301037 29058 5199293 4856300 342993 0 1134968 4300360 7493891 761275 314983 314983 3556328 9207610 12185187 14269245 601066 0 601066 X 12200776 1467403 12185187 13668179 12185187 14269245 X 859625 623367 X false true true X false false false 60000 60000 false UNIF FIRE OFFICERS ASSN PAC FUND 225 BROADWAY NEW YORK NY 10007 010686930 60000 false false false false false false false false false false false false true true false SCHEDULE C, PART I-A, LINE 1 THE UFOA MADE A 60,000 CONTRIBUTION TO THE UFOA PAC FUND FOR THE YEAR. false false false false false false false false false false 282941 282941 32042 32042 6058918 5199293 859625 36771 36771 896396 6119184 36771 23495 60266 6058918 6058918 5222788 23495 23495 5199293 5199293 LIABILITY UNDER FIN 48 FOOTNOTE SCHEDULE D, PAGE 3, PART X THE UNIFORMED FIRE OFFICERS ASSOCIATION (THE "UFOA") HAS ADOPTED THE RECOGNITION AND DISCLOSURE PROVISIONS OF THE ACCOUNTING STANDARD RELATED TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. UNDER THIS STANDARD, TAX POSITIONS ARE EVALUATED FOR RECOGNITION USING A MORE-LIKELY-THAN-NOT THRESHOLD, AND THOSE TAX POSITIONS REQUIRING RECOGNITION ARE MEASURED AT THE LARGEST AMOUNT OF TAX BENEFIT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED UPON ULTIMATE SETTLEMENT WITH A TAXING AUTHORITY THAT HAS FULL KNOWLEDGE OF ALL RELEVANT INFORMATION. THE UFOA HAS EVALUATED THE LIKELIHOOD OF ITS TAX POSITIONS BEING CHALLENGED AS REMOTE AND, ACCORDINGLY HAS NOT INCLUDED ANY INCOME TAX PROVISIONS, INCLUDING INTEREST AND PENALTIES, IN THE FINANCIAL STATEMENTS RELATED TO POTENTIAL VIOLATIONS. UPON ADOPTION OF THIS ACCOUNTING PRONOUNCEMENT, THE UFOA HAD NO UNRECOGNIZED TAX BENEFITS. RECONCILIATION OF CHANGES - OTHER SCHEDULE D, PAGE 4, PART XI, LINE 8 FUNDRAISING EXPENSES 23,495 FUNDRAISING EXPENSES -23,495 REVENUE AMOUNTS INCLUDED IN FINANCIALS - OTHER SCHEDULE D, PAGE 4, PART XII, LINE 2D FUNDRAISING EXPENSES 23,495 EXPENSE AMOUNTS INCLUDED IN FINANCIALS - OTHER SCHEDULE D, PAGE 4, PART XIII, LINE 2D FUNDRAISING EXPENSES 23,495 FUNDRAISING EVE 84100 84100 23495 84100 84100 23495 23495 60605 ADDITIONAL INFORMATION FORM 990 ORGANIZATION'S MISSION: THE ORGANIZATION WAS ESTABLISHED TO FURTHER THE INTERESTS OF ITS MEMBERSHIP BY SEEKING IMPROVED TERMS AND CONDITIONS OF EMPLOYMENT, TO RENDER MORAL AND MATERIAL AID TO MEMBERS AS NEEDED, TO PROVIDE REPRESENTATION AND/OR COUNSEL IN LEGAL PROCEEDINGS, AND TO PROMOTE SOCIAL AND FRATERNAL ACTIVITIES. CLASSES OF MEMBERS OR STOCKHOLDERS FORM 990, PAGE 6, PART VI, LINE 6 THE UFOA HAS MEMBERS THAT VOTE TO ELECT THE GOVERNING BOARD. ELECTION OF MEMBERS AND THEIR RIGHTS FORM 990, PAGE 6, PART VI, LINE 7A THE MEMBERS GET TO VOTE ON APPROVING CHANGES IN THE ORGANIZATION'S BYLAWS AND APPROVING OTHER SIGNFICANT DECISIONS OF THE GOVERNING BOARD. DECISIONS SUBJECT TO APPROVAL OF MEMBERS FORM 990, PAGE 6, PART VI, LINE 7B THE MEMBERS GET TO VOTE ON APPROVING CHANGES IN THE ORGANIZATION'S BYLAWS AND APPROVING OTHER SIGNFICANT DECISIONS OF THE GOVERNING BOARD. ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 FORM 990, PAGE 6, PART VI, LINE 11B THE ORGANIZATION'S TREASURER REVIEWS THE FORM 990 WITH THE BOARD BEFORE FILING WITH THE INTERNAL REVENUE SERVICE. ENFORCEMENT OF CONFLICTS POLICY FORM 990, PAGE 6, PART VI, LINE 12C INDIVIDUALS WHO KNOWINGLY VIOLATE AND/OR REFUSE TO ABIDE BY THE CONFLICT OF INTEREST POLICY MAY BE SUBJECT TO TERMINATION OF THEIR RELATIONSHIP WITH THE ORGANIZATION. COMPENSATION PROCESS FOR TOP OFFICIAL FORM 990, PAGE 6, PART VI, LINE 15A THE ORGANIZATION ANNUALLY APPROVES THE PRESIDENT'S COMPENSATION. THE ORGANIZATION BASES ITS REVIEW OF THE PRESIDENT'S COMPENSATION ON COMPARABLE COMPENSATON PAID BY OTHER SIMILAR ORGANIZATIONS. COMPENSATION PROCESS FOR OFFICERS FORM 990, PAGE 6, PART VI, LINE 15B HE ORGANIZATION ANNUALLY APPROVES THE OFFICERS' COMPENSATION. THE ORGANIZATION BASES ITS REVIEW OF THE OFFICERS' COMPENSATION ON COMPARABLE COMPENSATON PAID BY OTHER SIMILAR ORGANIZATIONS. GOVERNING DOCUMENTS DISCLOSURE EXPLANATION FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. INTERESTED PARTIES SHOULD CONTACT THE PRESIDENT AT 225 BROADWAY, SUITE 401, NEW YORK, NY 10007. OTHER CHANGES IN NET ASSETS EXPLANATION FORM 990, PART XI, LINE 5 ADJUSTMENT TO BEGINNING BALANCE OF NET ASSETS TO CONVERT TO ACCRUAL BASIS OF ACCOUNTING 586,596 UNREALIZED GAIN ON INVESTMENTS 36,771 NEW YORK CITY BRAVEST SCHOL FUND 225 BROADWAY SUITE 401 NEW YORK NY 10007 134055458 CHARITY NY (C)(3) 9 N/A false UNIF FIRE OFFICERS ASSN PAC FUND 225 BROADWAY SUITE 401 NEW YORK NY 10007 010686930 POLITICAL NY 527 N/A false UNIF FIRE OFFICERS ASSN ACTIVE FPP 225 BROADWAY SUITE 401 NEW YORK NY 10007 132545508 HEALTH BEN NY (C)(9) N/A false UNIF FIRE OFFICERS ASSN RETIRED 225 BROADWAY SUITE 401 NEW YORK NY 10007 510199738 HEALTH BEN NY (C)(9) N/A false UNIF FIRE OFFICERS ASSN ANNUITY 225 BROADWAY SUITE 401 NEW YORK NY 10007 112559669 RET. BEN NY 401(A) N/A false false false false false false false false false false false false false false false false false true false UNIF FIRE OFFICERS ASSN PAC FUND Q 60000 FAIR MARKET VALUE