2026-03-04T08:41:12-06:00 2023-12-31 020458972 MEDAGLIA & CO INC 23 EAST PEARL STREET NASHUA NH 03060 990 2023-01-01 042721979 INTERNATIONAL ASSOCIATION OF FIREFIGHTERS LOCAL 863 INTE 6172442759 PO BOX 600384 NEWTONVILLE MA 02460 RONALD J FREMAULT JR TREASURER 6173325957 2026-03-04 1 0 THOMAS A MEDAGLIA JR P00005825 6038894411 2026-03-03 2023 2025-03-06 01:10:19Z X RONALD J FREMAULT JR PO BOX 600384 NEWTONVILLE MA 02460 1197745 0 0160 X N/A X 1935 MA TO PROVIDE RETIREMENT BENEFITS TO UNION MEMBERS AND COLLEGE SCHOLARSHIPS TO FAMILY MEMBERS OF UNION MEMBERS AND AFFILIATES 11 11 0 0 0 0 444839 432472 0 0 32476 25091 22306 0 499621 457563 83307 85900 0 45990 0 0 0 0 104084 362435 388117 445742 520007 53879 -62444 1217585 1262093 22451 25193 1195134 1236900 TO PROVIDE RETIREMENT BENEFITS TO UNION MEMBERS AND COLLEGE SCHOLARSHIPS TO FAMILY MEMBERS OF UNION MEMBERS AND AFFILIATES 0 0 182969 PROVIDED RETIREMENT BENEFITS TO FIREMEN 17000 PROVIDED SCHOLARSHIPS FOR COLLEGE 199969 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 1 1 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 MA X RONNIE FREMAULT 9787795361 PO BOX 600384 NEWTON MA 02160 X TOM MCGARY BOARD MEMBER 20.00 X 0 0 0 PAUL BAIMA BOARD MEMBER 20.00 X 0 0 0 BRENDAN ROONEY BOARD MEMBER 20.00 X 0 0 0 DARIO MAZZOLA BOARD MEMBER 20.00 X 0 0 0 JOE FIORE BOARD MEMBER 20.00 X 0 0 0 MARK O'HARE BOARD MEMBER 20.00 X 0 0 0 MARK PACHECO BOARD MEMBER 20.00 X 0 0 0 BRIAN MERRILL SECRETARY 20.00 X 0 0 0 RON FREMAULT TREASURER 20.00 X 0 0 0 MARC RIZZA PRESIDENT 20.00 X 0 0 0 JOE YERARDI VICE PRESIDENT 20.00 X 0 0 0 0 0 0 0 0 0 0 0 300407 111526 20539 432472 23372 23372 3600 3600 0 0 738301 736582 1719 1719 1719 0 111526 0 0 457563 25091 0 0 85900 85900 45990 45990 37216 37216 5000 5000 2261 2261 23222 23222 7200 7200 1179 1179 FUNDRAISING 104084 104084 DUES 75467 75467 UNION EXPENSE 57749 57749 DONATIONS 32670 32670 42069 35409 6660 520007 199969 215954 104084 312480 208311 20000 625 904480 1033782 1217585 1262093 22451 25193 22451 25193 X 1195134 1236900 1195134 1236900 1217585 1262093 -62444 104210 0 X 0 1 X 1 0 0 X 565373 104210 3600 107810 457563 0 457563 523607 3600 3600 520007 0 520007 PART X, LINE 2: THERE WERE NO LIABILITIES RECORDED FOR UNCERTAIN TAX POSISITIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENT REPORTED ON FORM 990-T PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSE REPORTED ON 990-T PART IV, LINE 11F THE ASSOCIATION IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE AND COMPARABLE STATE LAW, EXCEPT FOR AMOUNTS REPRESENTING UNRELATED BUSINESS INCOME. THE ASSOCIATION ACCOUNTS FOR AND PAYS INCOME TAXES ON UNRELATED BUSINESS INCOME, ESSENTIALLY FOR ACCOUNTING RESULTS RELATED TO NET RENTAL INCOME WHICH ARE INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. AS THERE WAS NO MATERIAL NET INCOME FROM UNRELATED BUSINESS ACTIVITIES, NO PROVISION FOR INCOME TAX HAS BEEN INCLUDED IN THE FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2023. THE INCOME TAXES TOPIC OF THE FASB ASC PRESCRIBES A RECOGNITION THRESHOLD AND A MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. FOR THOSE BENEFITS TO BE RECOGNIZED, A TAX POSITION MUST BE MORE-LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. AT DECEMBER 31, 2023, THERE WERE NO UNRECOGNIZED TAX BENEFITS. THE ASSOCIATION DOES NOT BELIEVE THERE WILL BE ANY MATERIAL CHANGES IN THEIR UNRECOGNIZED TAX BENEFITS OVER THE NEXT YEAR. IF IT IS PROBABLE THAT AN UNCERTAIN TAX POSITION WILL RESULT IN A MATERIAL LIABILITY AND THE AMOUNT OF THE LIABILITY CAN BE ESTIMATED, THEN THE ESTIMATED LIABILITY IS ACCRUED. IF THE ASSOCIATION WERE TO INCUR ANY INCOME TAX LIABILITY IN THE FUTURE, INTEREST ON ANY INCOME TAX LIABILITY WOULD BE REPORTED AS INTEREST EXPENSE, AND PENALTIES ON ANY INCOME TAX WOULD BE REPORTED AS INCOME TAXES. THE FEDERAL AND STATE INFORMATION RETURNS OF THE ASSOCIATION FOR 2023, 2022 AND 2021 ARE SUBJECT TO EXAMINATION, GENERALLY FOR THREE YEARS AFTER THEY ARE FILED. PART IV, LINE 11F AVAILABLE UPON REQUEST X X X 0 FUNDRAISING EVENTS 111526 111526 111526 111526 1 RETIREMENT GIFT 8 68900 SCHOLARSHIPS 9 17000 E TRAVERS HARDSHIP X 625 0 1 1 FORM 990 PAGE 1, ITEM B AMENDED RETURN UPON COMPLETION OF FINANCIAL STATEMENT AUDIT IT WAS DISCOVERED THERE WERE MATERIAL CHANGES TO FUNCTIONAL EXPENSES, REVENUE, AND THE BALANCE SHEET. IN ORDER TO AGREE TO THE FINANCIAL STATEMENTS CHANGES WERE MADE TO THE BALANCE SHEET, AND STATEMENT OF REVENUE AND EXPENSES. FORM 990, PART VI, SECTION A, LINE 8B N/A FORM 990, PART VI, SECTION B, LINE 11B AVAILABLE UPON REQUEST FORM 990, PART VI, SECTION C, LINE 19 AVAILABLE UPON REQUEST