Nonprofit · EIN 23-2101503
CITY FIRE FIGHTERS ASSN OF PHILADELPHIA LOCAL 22 LEGAL FUND
Tax-exempt · PHILADELPHIA, PA 19123
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $906,577 | $872,537 | $34,040 | $2,068,048 | $94,957 | $1,973,091 |
| December 31, 2024 | 990 | $915,394 | $889,797 | $25,597 | $2,025,192 | $86,141 | $1,939,051 |
| December 31, 2023 | 990 | $894,361 | $819,564 | $74,797 | $1,997,094 | $83,640 | $1,913,454 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $857,963
- Investment income
- $48,614
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $829,852
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $5,598
- Occupancy
- $3,827
- Depreciation
- $5,495
Balance sheet and other
- Total assets, start of year
- $2,025,192
- Total assets, end of year
- $2,068,048
- Total liabilities, end of year
- $94,957
- Net assets, end of year
- $1,973,091
- Land, buildings and equipment
- $175,768
- Gross receipts
- $906,577
- Employees
- 0
- Volunteers
- 0
- Year formed
- 1993
- State of legal domicile
- PA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs |
|---|---|---|---|---|
| Michael Bresnan | President Trustee or director, Officer | 2 | $0 | $207,308 |
| Brain Coughlin | Treasurer Trustee or director | 2 | $0 | $86,415 |
| Tommy McKiernan | 1st Vice President Trustee or director | 2 | $0 | $74,116 |
| Chuck McQuilkin | Vice President Trustee or director | 2 | $0 | $71,907 |
| Jack Eltman | Secretary Trustee or director | 2 | $0 | $71,907 |
| Mike Conroy | Sgt. at Arms Trustee or director | 2 | $0 | $52,938 |
| Walt Faber | Trustee Trustee or director | 2 | $0 | $47,939 |
| Raymond Vozzelli | Trustee Trustee or director | 2 | $0 | $47,939 |
| Scott Zintner | Trustee Trustee or director | 2 | $0 | $47,939 |
| Edward Mulholland | Sgt. at Arms Trustee or director | 2 | $0 | $47,939 |
990 for the year ended December 31, 2024: 10 people
| Name | Title | Hours / week | Compensation | From related orgs |
|---|---|---|---|---|
| Michael Bresnan | President Trustee or director, Officer | 2 | $0 | $200,542 |
| Brain Coughlin | Treasurer Trustee or director | 2 | $0 | $82,412 |
| Chuck McQuilkin | Vice President Trustee or director | 2 | $0 | $74,763 |
| Tommy McKiernan | 1st Vice President Trustee or director | 2 | $0 | $69,937 |
| Jack Eltman | Secretary Trustee or director | 2 | $0 | $67,904 |
| Walt Faber | Trustee Trustee or director | 2 | $0 | $45,270 |
| Raymond Vozzelli | Trustee Trustee or director | 2 | $0 | $45,270 |
| Scott Zintner | Trustee Trustee or director | 2 | $0 | $45,270 |
| Edward Mulholland | Sgt. at Arms Trustee or director | 2 | $0 | $45,270 |
| Mike Conroy | Sgt. at Arms Trustee or director | 2 | $0 | $45,270 |
990 for the year ended December 31, 2023: 10 people
| Name | Title | Hours / week | Compensation | From related orgs |
|---|---|---|---|---|
| Michael Bresnan | President Trustee or director | 2 | $0 | $255,021 |
| Chuck McQuilkin | Vice President Trustee or director | 2 | $0 | $148,441 |
| Brain Coughlin | Treasurer Trustee or director | 2 | $0 | $82,183 |
| Tommy McKiernan | 1st Vice President Trustee or director | 2 | $0 | $69,429 |
| Jack Eltman | Secretary Trustee or director | 2 | $0 | $68,669 |
| Mike Conroy | Sgt. at Arms Trustee or director | 2 | $0 | $47,560 |
| Raymond Vozzelli | Trustee Trustee or director | 2 | $0 | $45,780 |
| Edward Mulholland | Sgt. at Arms Trustee or director | 2 | $0 | $45,586 |
| Walt Faber | Trustee Trustee or director | 2 | $0 | $44,932 |
| Scott Zintner | Trustee Trustee or director | 2 | $0 | $44,932 |
Address and contacts
- Address (IRS master file)
- 415 N 5TH ST, PHILADELPHIA, PA 19123-4001
- Principal officer (990 for 2025)
- Brian Coughlin, 415 N 5th Street, Philadelphia, PA 19123
- Signed the 990
- Brian Coughlin, Trustee
- Phone
- (215) 440-4400
- Return prepared by
- FISCHER DORWART PC
Mission
The Fund provides legal service benefits to eligible members of Local 22 International Association.
Program accomplishments
- The Fund provides legal service benefits for active participants.
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 23-2101503
- Tax-exempt status
- 501(c)(9): Voluntary employees' beneficiary association
- Donations deductible
- No
- Exempt since
- 1993
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $2,068,048
- Income (IRS master file)
- $906,577
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $906,577 | $872,537 | $2,068,048 | IRS |
| 990 | December 2024 | $915,394 | $889,797 | $2,025,192 | XML |
| 990 | December 2023 | $894,361 | $819,564 | $1,997,094 | XML |
| 990 | December 2022 | $841,055 | $735,253 | $1,954,186 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 23-2101503).
Questions about CITY FIRE FIGHTERS ASSN OF PHILADELPHIA LOCAL 22 LEGAL FUND
- What is the EIN of CITY FIRE FIGHTERS ASSN OF PHILADELPHIA LOCAL 22 LEGAL FUND?
- The employer identification number (EIN) of CITY FIRE FIGHTERS ASSN OF PHILADELPHIA LOCAL 22 LEGAL FUND is 23-2101503.
- Is CITY FIRE FIGHTERS ASSN OF PHILADELPHIA LOCAL 22 LEGAL FUND tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(9) since 1993.
- Are donations to CITY FIRE FIGHTERS ASSN OF PHILADELPHIA LOCAL 22 LEGAL FUND tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does CITY FIRE FIGHTERS ASSN OF PHILADELPHIA LOCAL 22 LEGAL FUND file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of CITY FIRE FIGHTERS ASSN OF PHILADELPHIA LOCAL 22 LEGAL FUND due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did CITY FIRE FIGHTERS ASSN OF PHILADELPHIA LOCAL 22 LEGAL FUND last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of CITY FIRE FIGHTERS ASSN OF PHILADELPHIA LOCAL 22 LEGAL FUND?
- The 990 for the year ended December 31, 2025 names Brian Coughlin.
- Who are the officers and directors of CITY FIRE FIGHTERS ASSN OF PHILADELPHIA LOCAL 22 LEGAL FUND?
- The 990 for the year ended December 31, 2025 lists 10 people; 0 received compensation from the organization.
- How much revenue does CITY FIRE FIGHTERS ASSN OF PHILADELPHIA LOCAL 22 LEGAL FUND have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $906,577, expenses of $872,537 and total assets of $2,068,048 at year end.
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