International Association Of Fire Fighters, L1495 Billerica in Billerica, Massachusetts (MA)

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International Association Of Fire Fighters, L1495 Billerica
Employer Identification Number (EIN)046143973
Name of OrganizationInternational Association Of Fire Fighters
Secondary NameL1495 Billerica
In Care of NameJoseph Brangwynne
Address8 Good St, Billerica, MA 01821-1807
ActivitiesAssociation of employees, Employee or member welfare association, Other services or benefits to members or employees
SubsectionLabor Organization
Ruling Date03/1959
DeductibilityContributions are not deductible
FoundationAll organizations except 501(c)(3)
OrganizationAssociation
Exempt Organization StatusUnconditional Exemption
Tax Period12/2013
Assets$25,000 to $99,999
Income$25,000 to $99,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$71,150
Amount of Income$71,354
Form 990 Revenue Amount$71,354
National Taxonomy of Exempt Entities (NTEE)Employment, Job-Related: Labor Unions, Organizations


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Amount of income in 2013: $71,354 (it was $73,530 in 2012)
International Association Of Fire Fighters, L1495 Billerica: 

 $71,354
Other organizations performing similar types of work: 

 $81,991

Assets in 2013: $71,150 (it was $82,821 in 2012)
This organization: 

 $71,150
Other organizations performing similar types of work: 

 $87,222

Expenses in 2013: $83,028
International Association Of Fire Fighters, L1495 Billerica: 

 $83,028
Other organizations performing similar types of work: 

 $75,529

Income to expenses ratio in 2013: 0.9
This organization: 

 0.9
Other organizations performing similar types of work: 

 1.3

Grants share in income in 2013: 100.0%
This organization: 

 100.0%
Other organizations performing similar types of work: 

 0.0%

Financial snapshot ($)

Revenue for 2013

Assets at the end of 2013

Functional expenses for 2013

Checklist
20122013
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?NoNo
Is the organization required to complete Schedule B, Schedule of Contributors?NoNo
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?NoNo
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?NoNo
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?YesYes
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?NoNo
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?NoNo
Did the organization maintain collections of works of art, historical treasures, or other similar assets?NoNo
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?NoNo
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?NoNo
Did the organization report an amount for land, buildings, and equipment?NoNo
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?NoNo
Did the organization report an amount for investments-program related that is 5% or more of its total assets?NoNo
Did the organization report an amount for other assets that is 5% or more of its total assets?NoNo
Did the organization report an amount for other liabilities?NoNo
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?NoNo
Did the organization obtain separate, independent audited financial statements for the tax year?NoNo
Was the organization included in consolidated, independent audited financial statements for the tax year?NoNo
Is the organization a school described in section 170(b)(1)(A)(ii)?NoNo
Did the organization maintain an office, employees, or agents outside of the United States?NoNo
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?NoNo
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?NoNo
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?NoNo
Did the organization report more than $15,000 total of fundraising event gross income and contributions?NoNo
Did the organization report more than $15,000 of gross income from gaming activities?NoNo
Did the organization operate one or more hospital facilities?NoNo
Did the organization attach a copy of its audited financial statements?NoNo
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?NoNo
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?NoNo
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?NoNo
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?NoNo
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?NoNo
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?NoNo
Did the organization engage in an excess benefit transaction with a disqualified person during the year?NoNo
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?NoNo
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?NoNo
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?NoNo
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?NoNo
A family member of a current or former officer, director, trustee, or key employee?NoNo
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?NoNo
Did the organization receive more than $25,000 in non-cash contributions?NoNo
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?NoNo
Did the organization liquidate, terminate, or dissolve and cease operations?NoNo
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?NoNo
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?NoNo
Was the organization related to any tax-exempt or taxable entity?NoNo
Did the organization have a controlled entity within the meaning of section 512(b)(13)?NoNo
Did the organization make any transfers to an exempt non-charitable related organization?NoNo
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?NoNo
Statements Regarding Other IRS Filings and Tax Compliance
20082009201020122013
The number reported in Box 3 of Form 109600000
The number of Forms W-2G00000
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?YesNoNoNoNo
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return00000
Did the organization file all required federal employment tax returns?NoNoNoNoNo
Did the organization have unrelated business gross income of $1,000 or more during the year?NoNoNoNoNo
Has it filed a Form 990-T for this year?NoNoNoNoNo
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?NoNoNoNoNo
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?NoNoNoNoNo
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?NoNoNoNoNo
Did the organization file Form 8886-T?NoNoNoNoNo
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?NoNoNoNoNo
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?NoNoNoNoNo
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?NoNoNoNoNo
Did the organization notify the donor of the value of the goods or services provided?NoNoNoNoNo
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?NoNoNoNoNo
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?NoNoNoNoNo
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?NoNoNoNoNo
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?NoNoNoNoNo
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?NoNoNoNoNo
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?NoNoNoNoNo
Did the sponsoring organization make any taxable distributions under section 4966?NoNoNoNoNo
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?NoNoNoNoNo
Initiation fees and capital contributions$0$0$0$0$0
Gross receipts for public use of club facilities $0$0$0$0$0
Gross income from members or shareholders$0$0$0$0$0
Gross income from other sources$0$0$0$0$0
Is the organization filing Form 990 in lieu of Form 1041?NoNoNoNoNo
The amount of tax-exempt interest received or accrued during the year$0$0$0$0$0
Is the organization licensed to issue qualified health plans in more than one state?NoNoNoNoNo
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans$0$0$0$0$0
The amount of reserves on hand$0$0$0$0$0
Did the organization receive any payments for indoor tanning services during the tax year?NoNoNoNoNo
Has it filed a Form 720 to report these payments?NoNoNoNoNo
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
20122013
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization$0$0
Total reportable compensation from related organizations$0$0
Total estimated amount of other compensation from the organization and related organizations$0$0
Total number of individuals who received more than $100,000 of reportable compensation from the organization00
Total number of independent contractors who received more than $100,000 of compensation from the organization00
Statement of Revenue
20082009201020122013
Total revenue$108,868$48,612$27,597$73,530$71,354
Contributions, Gifts, Grants and Other Similar Amounts$0$47,549$27,589$73,499$71,327
Program Service Revenue$67,323$0$0$0$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$89$65$8$31$27
Income from investment of tax-exempt bond proceeds$0$0$0$0$0
Royalties$0$0$0$0$0
Net rental income$0$0$0$0$0
Net gain/loss from sales of assets other than inventory$0$0$0$0$0
Net income/loss from fundraising events$39,792$998$0$0$0
Net income/loss from gaming activities$0$0$0$0$0
Net income/loss from sales of inventory$0$0$0$0$0
Miscellaneous Revenue$1,664$0$0$0$0
Statement of Functional Expenses
20082009201020122013
Total functional expenses$91,819$63,965$19,418$41,709$83,028
Grants and other assistance to domestic organizations and domestic governments$0$0$0$0$0
Grants and other assistance to domestic individuals$0$0$0$0$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals$0$0$0$0$0
Benefits paid to or for members$0$0$0$0$0
Compensation of current officers, directors, trustees, and key employees$0$0$0$0$0
Compensation not included above, to disqualified persons$0$0$0$0$0
Other salaries and wages$0$0$0$0$0
Pension plan accruals and contributions$0$0$0$0$0
Other employee benefits$0$0$0$0$0
Payroll taxes$0$0$0$0$0
Fees for services (non-employees)
Management$0$0$0$0$0
Legal$6,787$1,357$0$2,448$0
Accounting$500$0$0$0$2,200
Lobbying$0$0$0$0$1,300
Professional fundraising services$0$0$0$0$0
Investment management fees$0$0$0$0$0
Other$0$0$0$0$0
Advertising and promotion$0$0$0$11,062$500
Office expenses$0$1,655$773$5,177$11,261
Information technology$0$0$0$0$0
Royalties$0$0$0$0$0
Occupancy$0$3,263$810$1,393$1,681
Travel$706$240$0$0$0
Payments of travel or entertainment expenses for any federal, state, or local public officials$0$0$0$0$0
Conferences, conventions, and meetings$8,918$8,204$0$5,609$6,398
Interest$0$0$0$0$0
Payments to affiliates$0$0$0$0$0
Depreciation, depletion, and amortization$0$0$0$0$0
Insurance$5,760$4,714$3,780$2,370$8,742
Other expenses$0$176$519$20$284
Other expenses$6,190$500$6,147$345$12,405
Other expenses$12,481$44$1,650$105$6,463
Other expenses$6,393$7,895$5,739$12,040$29,091
Other expenses$3,799$8,509$0$1,140$2,700
Balance Sheet
20082009201020122013
Total assets$28,869$14,800$22,979$82,821$71,150
Cash - non-interest-bearing$28,869$14,800$22,979$38,389$57,389
Savings and temporary cash investments$0$0$0$44,432$13,761
Pledges and grants receivable, net$0$0$0$0$0
Accounts receivable, net$0$0$0$0$0
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees$0$0$0$0$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations$0$0$0$0$0
Notes and loans receivable, net$0$0$0$0$0
Inventories for sale or use$0$0$0$0$0
Prepaid expenses and deferred charges$0$0$0$0$0
Land, buildings, and equipment: cost or other basis$0$0$0$0$0
Investments - publicly traded securities$0$0$0$0$0
Investments - other securities$0$0$0$0$0
Investments - program-related$0$0$0$0$0
Intangible assets$0$0$0$0$0
Other assets$0$0$0$0$0
Total liabilities$0$0$0$0$0
Total net assets or fund balances$28,869$14,800$22,979$82,821$71,150
Unrestricted net assets$28,869$14,800$22,979$82,821$71,150
Temporarily restricted net assets$0$0$0$0$0
Permanently restricted net assets$0$0$0$0$0
Capital stock or trust principal, or current funds$0$0$0$0$0
Paid-in or capital surplus, or land, building, or equipment fund$0$0$0$0$0
Retained earnings, endowment, accumulated income, or other funds$0$0$0$0$0
Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:Not provided
Number of organizations supported0
Sum of amounts of support$0
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Number of organizations performing similar types of work
Alaska21
Alabama88
Arkansas29
Arizona53
California511
Colorado55
Connecticut124
District of Columbia44
Delaware6
Florida82
Georgia134
Hawaii11
Iowa35
Idaho20
Illinois250
Indiana88
Kansas26
Kentucky103
Louisiana26
Massachusetts160
Maryland104
Maine24
Michigan170
Minnesota286
Missouri57
Mississippi21
Montana16
North Carolina32
North Dakota16
Nebraska21
New Hampshire28
New Jersey144
New Mexico16
Nevada40
New York478
Ohio394
Oklahoma26
Oregon110
Pennsylvania510
Rhode Island24
South Carolina21
South Dakota7
Tennessee43
Texas170
Utah38
Virginia132
Vermont16
Washington172
Wisconsin77
West Virginia193
Wyoming17
International6
Total5,275
20 biggest affiliated organizations
AffiliationNameAddressStateEstablishedTotal Income
CentralInternational Association Of Fire Fighters, Iaff 4880Po Box 963, Cle Elum, WA 98922WA1940-10$52,141,456
SubordinateInternational Association Of Fire Fighters, L0854 New York Uniformed Fire Offic225 Broadway Suite 401, New York, NY 10007-3001NY1959-03$6,358,741
SubordinateInternational Association Of Fire Fighters, 22 Local And Fop Lodge 5 MemorialAssoc Of Philadelphia, Philadelphia, PA 19123PA1959-03$3,340,293
SubordinateInternational Association Of Fire Fighters, L0042 Kansas City6320 Manchester Ave Ste 42a, Kansas City, MO 64133-4878MO1958-05$2,326,487
SubordinateInternational Association Of Fire Fighters, 2928 L Prof Ff And Para Of W Palm B2328 S Congress Ave Ste 2b, West Palm Bch, FL 33406-7674FL1959-03$1,851,330
SubordinateInternational Association Of Fire Fighters, A0012 Associated Fire Fighters Of I927 S 2nd St, Springfield, IL 62704-2701IL1940-10$1,790,768
SubordinateInternational Association Of Fire Fighters, A0003 Prof Fire Fighters Of Arizona61 E Columbus 100, Phoenix, AZ 85012-2333AZ1966-09$1,421,370
SubordinateInternational Association Of Fire Fighters, L0027 Seattle517 2nd Ave W, Seattle, WA 98119-3927WA1940-10$1,121,337
SubordinateInternational Association Of Fire Fighters, A0047 Ff For A Better Wisconsin10430 S Justin Dr, Oak Creek, WI 53154-6534WI1940-10$1,078,261
SubordinateInternational Association Of Fire Fighters, L2546 Suncoast Prof Fire Fighters &740 Commerce Dr Ste 1, Venice, FL 34292-1743FL1959-03$874,200
SubordinateInternational Association Of Fire Fighters, L1364 Ventura County3251 Corte Malpaso Ste 501bc, Camarillo, CA 93012-8092CA1959-03$811,351
SubordinateInternational Association Of Fire, L1285 Las Vegas502 S 9th St, Las Vegas, NV 89101-7011NV1966-09$674,807
SubordinateInternational Association Of Fire Fighters, 0176l Tulsa1283 S Detroit Ave, Tulsa, OK 74120-4231OK1959-03$568,209
SubordinateInternational Association Of Fire Fighters, L0799 Providence9092 Printery St, Providence, RI 02904RI1966-09$559,917
SubordinateInternational Association Of Fire Fighters, A0044 Virginia Prof Fire Fighters455 Hidden Country Ln, Hardy, VA 24101-5557VA1966-09$466,512
SubordinateInternational Association Of Fire Fighters, L1109 Santa Monica222 Hollister Ave, Santa Monica, CA 90405-3421CA1970-04$308,192
SubordinateInternational Association Of Fire Fighters, L1171 Santa ClaraPO BOX 1185, Santa Clara, CA 95052-1185CA1940-10$294,427
SubordinateInternational Association Of Fire, L0778 Burbank2116 W Magnolia Blvd, Burbank, CA 91506-1732CA1959-03$269,447
SubordinateInternational Association Of Fire Fighters, L0050 PeoriaPO BOX 5005, Peoria, IL 61601-5005IL1941-01$250,676
SubordinateInternational Association Of Fire Fighters, L0950 BrooklinePO BOX 771, Brookline Village, MA 02447MA1959-03$246,450
Number of affiliated organizations
Alaska5
Alabama42
Arkansas22
Arizona35
California209
Colorado41
Connecticut57
District of Columbia2
Delaware3
Florida153
Georgia20
Hawaii2
Iowa35
Idaho21
Illinois196
Indiana65
Kansas21
Kentucky34
Louisiana43
Massachusetts191
Maryland25
Maine20
Michigan125
Minnesota37
Missouri36
Mississippi11
Montana19
North Carolina32
North Dakota6
Nebraska16
New Hampshire36
New Jersey71
New Mexico18
Nevada16
New York108
Ohio275
Oklahoma70
Oregon40
Pennsylvania72
Rhode Island36
South Carolina11
South Dakota7
Tennessee37
Texas156
Utah15
Virginia53
Vermont13
Washington141
Wisconsin63
West Virginia25
Wyoming6
International3
Total2,796

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