Form 990 for tax year 2024
Filed by CITY FIRE FIGHTERS ASSN OF PHILADELPHIA LOCAL 22 LEGAL FUND.
Totals
- Total revenue
- $915,394
- Total expenses
- $889,797
- Contributions and grants received
- $0
- Grants paid
- $0
- Program service revenue
- $853,736
- Investment income
- $61,658
- Other revenue
- $0
- Total assets, end of year
- $2,025,192
- Total liabilities, end of year
- $86,141
- Net assets or fund balances, end of year
- $1,939,051
- Program services expenses (Part IX)
- $0
- Management and general expenses
- $0
- Fundraising expenses
- $0
- Program service expenses (Part III)
- not reported
Program services were 0.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
2a · Program service revenue: Employer contributions
total $853,736 · unrelated business $0 · excluded $0
-
3 · Investment income
total $61,658 · unrelated business $0 · excluded $61,658
Functional expenses
Part IX, the statement of functional expenses.
-
4 · Benefits paid to or for members
total $818,929 · program services $0
-
11a · Fees: management
total $27,500 · program services $0 · management and general $0 · fundraising $0
-
11c · Fees: accounting
total $5,525 · program services $0 · management and general $0 · fundraising $0
-
16 · Occupancy
total $3,828 · program services $0 · management and general $0 · fundraising $0
-
22 · Depreciation, depletion and amortization
total $5,495 · program services $0 · management and general $0 · fundraising $0
-
23 · Insurance
total $28,520 · program services $0 · management and general $0 · fundraising $0
Balance sheet
Part X, book values.
-
2 · Savings and temporary cash investments
beginning of year $1,800,221 · end of year $1,840,202
-
9 · Prepaid expenses and deferred charges
beginning of year $10,114 · end of year $3,726
-
10a · Land, buildings and equipment: cost or other basis
$214,311
-
10b · Land, buildings and equipment: accumulated depreciation
$33,047
-
10c · Land, buildings and equipment, net
beginning of year $186,759 · end of year $181,264
-
17 · Accounts payable and accrued expenses
beginning of year $64,613 · end of year $67,114
-
25 · Other liabilities
beginning of year $19,027 · end of year $19,027
-
31 · Retained earnings, endowment or other funds
beginning of year $1,913,454 · end of year $1,939,051
Mission and programs · 2024
Mission
The Fund provides legal service benefits to eligible members of Local 22 International Association.
-
The Fund provides legal service benefits for active participants.
As filed on the 2024 return.
Listed in Part VII
-
Michael Bresnan
President
- Total calculated
- $200,542
- From this org
- $0
- From related orgs
- $200,542
- Other
- $0
- Hours/week
- 2
Schedule J breakdown matched by us
- Base
- $0
- Bonus
- $0 + $200,542 related
- Other
- $0
- Deferred
- $0
- Nontaxable benefits
- $0
- Filer's total
- $0 + $200,542 related
-
Chuck McQuilkin
Vice President
- Total calculated
- $74,763
- From this org
- $0
- From related orgs
- $74,763
- Other
- $0
- Hours/week
- 2
-
Jack Eltman
Secretary
- Total calculated
- $67,904
- From this org
- $0
- From related orgs
- $67,904
- Other
- $0
- Hours/week
- 2
-
Walt Faber
Trustee
- Total calculated
- $45,270
- From this org
- $0
- From related orgs
- $45,270
- Other
- $0
- Hours/week
- 2
-
Tommy McKiernan
1st Vice President
- Total calculated
- $69,937
- From this org
- $0
- From related orgs
- $69,937
- Other
- $0
- Hours/week
- 2
-
Raymond Vozzelli
Trustee
- Total calculated
- $45,270
- From this org
- $0
- From related orgs
- $45,270
- Other
- $0
- Hours/week
- 2
-
Scott Zintner
Trustee
- Total calculated
- $45,270
- From this org
- $0
- From related orgs
- $45,270
- Other
- $0
- Hours/week
- 2
-
Edward Mulholland
Sgt. at Arms
- Total calculated
- $45,270
- From this org
- $0
- From related orgs
- $45,270
- Other
- $0
- Hours/week
- 2
-
Brain Coughlin
Treasurer
- Total calculated
- $82,412
- From this org
- $0
- From related orgs
- $82,412
- Other
- $0
- Hours/week
- 2
-
Mike Conroy
Sgt. at Arms
- Total calculated
- $45,270
- From this org
- $0
- From related orgs
- $45,270
- Other
- $0
- Hours/week
- 2
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.
Schedule J
Answered yes
- 3 · Form 990 of other organizations
- 3 · Approval by the board or compensation committee
Answered no
- 4a · Severance or change-of-control payment
- 4b · Supplemental nonqualified retirement plan
- 4c · Equity-based compensation arrangement
Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.
Grants on this return
No itemized grants to organizations on this return.
Related organizations on this return
Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.
-
Philadelphia Fire FightersX Union Local 22 Health Fund
501(c)(9) · Health Benefit Fund · PA
-
Philadelphia Fire FightersX Union Local 22
501(c)(5) · Labor Union · PA
-
Local 22 Joint Retirees Health and Benefits Trust
501(c)(9) · Retiree Health Benefits · PA
-
City of Philadelphia
501(c) · Contributing Employer · PA
Taxable family on this return
Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.
Related corporations and trusts
Part IV: related organizations taxable as a corporation or trust.
-
City Fire Fighters' Home Assoc
C · Restaurant · PA · 0% owned
Provenance
- Return type
- form_990
- Tax year
- 2024
- Filed
- 12 May 2025
- IRS schema version
- 2024v5.2
- Source object
- 202523099349303217
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