2025-08-28T10:42:35-04:00 2025-04-30 273238017 LUCAS GROUP CPAS ADVISORS LLC 1617 TEMPLE LANE ROCKFORD IL 61112 990 2024-05-01 366155990 INTERNATIONAL ASSOCIATION OF FIRE FIGHTERS LOCAL 413 INTE 8157086970 108 S 2ND STREET ROCKFORD IL 61104 JAMES WEERDA TREASURER 8157086970 2025-08-28 true false ASHLEE BURNETT P02458280 8152359610 2025-08-28 2024 2025-03-06 01:10:19Z CITY FIRE FIGHTERS UNION LOCAL 413 JAMES WEERDA 108 S 2ND STREET ROCKFORD IL 61104 378481 false X WWW.IAFF413.ORG X UNION 1993 IL ORGANIZE ROCKFORD FIRE FIGHTERS FOR THE ECONOMIC, MORAL, AND SOCIAL ADVANCEMENT OF THEIR CONDITION AND STATUS. EDUCATE THE PUBLIC ON FIRE SAFETY. 9 9 15 9 0 23202 25033 302287 318453 482 721 -16434 9185 309537 353392 0 0 59046 64850 0 14275 225144 271807 284190 336657 25347 16735 558441 572753 4927 2504 553514 570249 ORGANIZE ROCKFORD FIRE FIGHTERS FOR THE ECONOMIC, MORAL, AND SOCIAL ADVANCEMENT OF THEIR CONDITION AND STATUS. EDUCATE THE PUBLIC ON FIRE SAFETY. false false ORGANIZE ROCKFORD FIRE FIGHTERS FOR THE ECONOMIC, MORAL, AND SOCIAL ADVANCEMENT OF THEIR CONDITION AND STATUS. EDUCATE THE PUBLIC ON FIRE SAFETY. false false true true false false false false false true false false false true true true false false false false false false false false false false false false false false false false false false false false false false false false false false false true 0 0 15 true false false false false false false false false X 9 9 false false false false true true false true true false false true true true true true true true true false IL X JAMES WEERDA CFF LOCAL 413 7734257621 108 S 2ND STREET ROCKFORD IL 61104 MATTHEW RENFRO PRESIDENT 5.00 X X 18727 0 0 PHIL NEDVED SECRETARY 4.00 X X 10378 0 0 JAMES WEERDA TREASURER 4.00 X X 10378 0 0 JASON MORSE VICE PRESIDE 4.00 X X 10318 0 0 CHASE LAMBERT BOARD MEMBER 1.00 X 1200 0 0 EZARI PONCE BOARD MEMBER 1.00 X 1200 0 0 JACOB BREMER BOARD MEMBER 1.00 X 840 0 0 BRIAN GUTHRIE BOARD MEMBER 1.00 X 840 0 0 DOMINIC ORLANDI BOARD MEMBER 1.00 X 840 0 0 54721 false false false 25033 25033 MEMBERSHIP DUES 624200 318453 318453 318453 721 721 16028 21820 -5792 -5792 -5792 13252 1445 11807 11807 4184 1824 2360 2360 MISCELLANEOUS 900099 810 810 810 353392 319263 9096 54721 27361 27360 4891 2445 2446 5238 2619 2619 3431 3431 9300 9300 34 34 8317 8317 14910 7455 7455 9040 4520 4520 575 575 AFFI DUES 100477 100477 IAFF DUES 63276 63276 MEMBER SOCIAL EVENTS 29906 29906 DONATIONS 14241 14241 18300 10750 7550 336657 248809 73573 14275 140229 166158 285433 280348 230548 104301 132779 126247 558441 572753 1026 1339 2736 1165 1165 4927 2504 X 550822 568249 2692 2000 553514 570249 558441 572753 X 16735 X false true X true false 10750 false CITY FIRE FIGHTERS LOCAL 413 PAC 108 S 2ND STREET ROCKFORD IL 61104 6938 false false false 6938 10750 10750 6938 SCHEDULE C, PART I-A, LINE 1 PROVIDE SUPPORT TO STATE AND LOCAL CANDIDATES FOR PUBLIC OFFICE WHO DEMONSTRATE THIER WILLINGNESS TO SUPPORT FIREFIGHTERS IN ROCKFORD, ILLINOIS. 30000 30000 185816 89569 96247 14732 14732 126247 RENTAL SECURITY DEPOSITS 925 FUNDS HELD FOR CLUB ACTIVITIES 240 1165 X 377036 23644 23644 353392 353392 360301 23644 23644 336657 336657 SCHEDULE D, PAGE 3, PART X THE INTERNAL REVENUE SERVICE HAS ISSUED A DETERMINATION LETTER INDICATING THAT THE UNION IS EXEMPT FROM INCOME TAX UNDER THE PROVISIONS OF SECTION 501(C)5 OF THE INTERNAL REVENUE CODE. THE PAC FUND IS SUBJECT TO INCOME TAX AS A SEPARATE SEGREGATED FUND UNDER SECTION 527 OF THE INTERNAL REVENUE CODE ON THE FUND'S INVESTMENT INCOME, IF ANY. THE UNION FOLLOWS THE AUTHORITATIVE GUIDANCE ISSUED BY THE FASB, WHICH CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCRIBES A RECOGNITION THRESHOLD OF MORE-LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION. MEASUREMENT OF THE TAX UNCERTAINTY OCCURS IF THE RECOGNITION THRESHOLD HAS NOT BEEN MET. THIS GUIDANCE ALSO ADDRESSES DE-RECOGNITION, CLASSIFICATION, INTEREST, PENALTIES, AND DISCLOSURE. THE UNION FILES INCOME TAX RETURNS FOR THE UNITED STATES AND STATE OF ILLINOIS. IN THE NORMAL COURSE OF BUSINESS, THE UNION IS SUBJECT TO EXAMINATION BY TAXING AUTHORITIES. THE UNION'S TAX RETURNS FOR YEARS SUBSEQUENT TO 2018 ARE OPEN, BY STATUTE, FOR REVIEW BY AUTHORITIES. HOWEVER, AT PRESENT, THERE ARE NO ONGOING INCOME TAX AUDITS OR UNRESOLVED DISPUTES WITH WHOM THE UNION CURRENTLY FILES OR HAS FILED. THE UNION HAS DETERMINED THAT IT DOES NOT HAVE ANY SIGNIFICANT RISKS RELATED TO INCOME TAX EXPENSE, AND THEREFORE, NO AMOUNTS WERE RESERVED FOR UNCERTAIN TAX POSITIONS AS OF APRIL 30, 2025. SCHEDULE D, PAGE 4, PART XI, LINE 2D RENTAL EXPENSES NETTED AGAINST REVENUE ON THE 990 21,820 COST OF GOODS SOLD NETTED AGAINST REVENUE ON THE 990 1,824 SCHEDULE D, PAGE 4, PART XII, LINE 2D RENTAL EXPENSES NETTED AGAINST REVENUE ON THE 990 21,820 COST OF GOODS SOLD NETTED AGAINST REVENUE ON THE 990 1,824 FORM 990, PAGE 1, ITEM C CITY FIRE FIGHTERS UNION, LOCAL 413 OF ROCKFORD, ILLINOIS (IAFF) FORM 990, PAGE 6, PART VI, LINE 6 THE ORGANIZATION HAS A GROUP OF BOARD MEMBERS. FORM 990, PAGE 6, PART VI, LINE 7A BOARD POSITIONS ARE ELECTED BY THE GENERAL MEMBERSHIP FOR A TWO YEAR TERM. ELECTIONS ARE HELD EVERY YEAR AS BOARD POSITIONS ARE ON AN ALTERNATING SCHEDULE. ANY MEMBER SEEKING TO BE A NOMINEE FOR A BOARD POSITION NEEDS TO BE NOMINATED BY ANOTHER MEMBER OF THE UNION, AND THEY WILL HAVE TO ACCEPT THIS NOMINATION. FORM 990, PAGE 6, PART VI, LINE 11B THE BOARD OF OFFICERS WILL USE THE REVIEWED FINANCIAL STATEMENTS AND THIER COLLECTIVE KNOWLEDGE OF INCOME TAX PREPARATION TO REVIEW THE FORM 990. THE BOARD WILL ALSO INQUIRE OF THE ACCOUNTANT ABOUT ANY QUESTIONS THAT THEY MAY HAVE ABOUT THE PREPARATION OF THE FORM 990. FORM 990, PAGE 6, PART VI, LINE 12C THE BOARD OF OFFICERS EXAMINE THE POLICY DURING A BOARD MEETING ON AN ANNUAL BASIS AND REQUIRE THAT EVERYONE DISCLOSE ANY POTENTIAL CONFLICTS OF INTEREST. FORM 990, PAGE 6, PART VI, LINE 15A THE ARTICLES OF INCORPORATION STATE THAT THE BOARD PRESIDENT, VICE PRESIDENT, TREASURER, AND SECRETARY ARE TO RECEIVE A PERCENTAGE OF THE STEP ANNUAL BASE FIREFIGHTER SALARY PER MONTH. ALL OTHER BOARD MEMBERS ARE TO RECEIVE A PER MONTH WAGE. FORM 990, PAGE 6, PART VI, LINE 15B THE ARTICLES OF INCORPORATION STATE THAT THE BOARD PRESIDENT, VICE PRESIDENT, TREASURER, AND SECRETARY ARE TO RECEIVE A PERCENTAGE OF THE STEP ANNUAL BASE FIREFIGHTER SALARY PER MONTH. ALL OTHER BOARD MEMBERS ARE TO RECEIVE A PER MONTH WAGE. FORM 990, PAGE 6, PART VI, LINE 19 THE UNION MAKES ALL REQUIRED DOCUMENTS AVAILABLE UPON REQUEST. THE ORGANIZATION HAS SPACE AVAILABLE WHERE ANYONE CAN COME IN AND VIEW THE DOCUMENTS OR THEY CAN HAVE COPIES MADE AND SENT TO THEM. FORM 990, PART XI, LINE 9 RENTAL EXPENSES NETTED AGAINST REVENUE ON THE 990 21,820 COST OF GOODS SOLD NETTED AGAINST REVENUE ON THE 990 1,824 RENTAL EXPENSES NETTED AGAINST REVENUE ON THE 990 -21,820 COST OF GOODS SOLD NETTED AGAINST REVENUE ON THE 990 -1,824