<?xml version="1.0" encoding="utf-8"?>
<Return returnVersion="2022v5.0" xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-02-23T12:45:01-07:00</ReturnTs>
    <TaxPeriodEndDt>2023-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>932153017</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Off-Site Solutions LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>9833 E Hibiscus St</AddressLine1Txt>
        <AddressLine2Txt>PO 571264</AddressLine2Txt>
        <CityNm>Miami</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>33257</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>593456264</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>Local 3760 Hernando Co Professional Firefighters</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>LOCA</BusinessNameControlTxt>
      <PhoneNum>3529423731</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 5231</AddressLine1Txt>
        <CityNm>Spring Hill</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>34611</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Joseph Iarussi</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <PhoneNum>3529423731</PhoneNum>
      <SignatureDt>2024-02-22</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>Joseph</PersonFirstNm>
        <PersonLastNm>Iarussi</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>1</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Dylan Blake</PreparerPersonNm>
      <PTIN>P03209374</PTIN>
      <PhoneNum>7867368409</PhoneNum>
      <PreparationDt>2024-02-22</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>0</TrustedCustomerCd>
        <OOBSecurityVerificationCd>11</OOBSecurityVerificationCd>
        <LastSubmissionRqrOOBCd>1</LastSubmissionRqrOOBCd>
        <AuthenticationAssuranceLevelCd>AAL2</AuthenticationAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="R000001" referenceDocumentId="R000002 R000003" softwareId="22015720" softwareVersionNum="v1.00">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <Organization501cInd organization501cTypeTxt="5">X</Organization501cInd>
      <TypeOfOrganizationAssocInd>X</TypeOfOrganizationAssocInd>
      <GrossReceiptsAmt>193487</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>7387</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>0</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>184937</MembershipDuesAmt>
      <InvestmentIncomeAmt>1163</InvestmentIncomeAmt>
      <SaleOfAssetsGrossAmt>0</SaleOfAssetsGrossAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <GainOrLossFromSaleOfAssetsAmt>0</GainOrLossFromSaleOfAssetsAmt>
      <GamingGrossIncomeAmt>0</GamingGrossIncomeAmt>
      <FundraisingGrossIncomeAmt fndrsngEventContriPrevRptAmt="0">0</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>0</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>0</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>0</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>0</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>0</GrossProfitLossSlsOfInvntryAmt>
      <OtherRevenueTotalAmt>0</OtherRevenueTotalAmt>
      <TotalRevenueAmt>193487</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>88046</GrantsAndSimilarAmountsPaidAmt>
      <BenefitsPaidToOrForMembersAmt>36385</BenefitsPaidToOrForMembersAmt>
      <SalariesOtherCompEmplBnftAmt>28647</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>3555</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>1837</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>3520</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>22474</OtherExpensesTotalAmt>
      <TotalExpensesAmt>184464</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>9023</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>133668</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>142691</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>131171</BOYAmt>
        <EOYAmt>140708</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>3407</BOYAmt>
        <EOYAmt>2893</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>134578</BOYAmt>
        <EOYAmt>143601</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>910</BOYAmt>
        <EOYAmt>910</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>133668</BOYAmt>
        <EOYAmt>142691</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>ORGANIZED FIREFIGHTERS TO COLLECTIVELY BARGAIN FOR BETTER WORKING CONDITIONS, WAGES AND OTHER BENEFITS</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Ongoing contract negotiations, representation, and moral support for fellow firefighter members</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>98063</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Attendance at the Professional Firefighters Convention. Attendance in the Firefighter Games. Attendance in specialized training.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>8364</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Donated to 5 charities and community members in time of need</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>8091</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>114518</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Sean Moulton</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>7.5</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>7830</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Jason Haas</PersonNm>
        <TitleTxt>Vice President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>6114</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Joseph Iarussi</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>4627</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Nicholas Babino</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>4627</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <Form1120PolFiledInd>0</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>FL</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>Joseph Iarussi</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO BOX 5231</AddressLine1Txt>
          <CityNm>Spring Hill</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>34611</ZIPCd>
        </USAddress>
        <PhoneNum>3529423731</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>0</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
    </IRS990EZ>
    <IRS990ScheduleO documentId="R000002" softwareId="22015720" softwareVersionNum="v1.00">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>Activity Dues to Parent Organization Grantee Florida Professional Firefighters Street 345 W Madison St City, State, Zip Tallahassee, FL 32301-1625 Relationship State Organization Affiliate Amount 26,988. Activity Dues to Parent Organization Grantee International Assoc of Firefighters Street 1750 New York Ave NW Suite 300 City, State, Zip Washington, DC 20006-5395 Relationship Federal Organization Affiliate Amount 52,967. Activity Donations Grantee Various individuals and organizations Relationship None Amount 8,091.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description;Amount^Conferences/Conventions/Meetings;8364|Depreciation;514|Telephone/Internet;4887|Supplies;8709^Total;22474^</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part II, Line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>Description;EOY Amount^Payroll Liabilities;910^Total;910^</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <ReasonableCauseExplanation documentId="R000003" softwareId="22015720" softwareVersionNum="v1.00">
      <ExplanationTxt>There was an unexpected change in the Treasurer position of the local. When, Joseph Iarussi became the new Treasurer, the old accountant decided that she no longer wished to handle non-profit organizations and forced the treasurer to seek out a new accountant while still having to learn about the functions of the position as treasurer. Due to the timing of taking on the role as treasurer, and the departure of the accountant who was handling the form 990 returns for the years prior, this left a gap in skillset and understanding of the local's federal requirements. Due to the size of the organization and the lack of experience prior to being treasurer, Joseph was unaware of the federal requirements of a 501C5 entity which led to this return being filed past the due date. If the union was subjected to a late penalty and required to pay a fee, this could significantly impact the finances of the union and potentially prohibit the union's ability to provide adequate legal representation, for the members, should it be needed.</ExplanationTxt>
    </ReasonableCauseExplanation>
  </ReturnData>
</Return>
