Civic Intelligence

Lassen County Fire Safe Council Inc

EIN 13-4209663 • 501(c)3 • Susanville, CA

Profile

The purpose of the corporation is to preserve california's natural and manmade resources by mobilizing all californians to make their home, neighborhoods and communities fire safe by utilizing combined expertise, resources, and distribution channels of its members; to unite its diverse membership to speak with one voice about fire safety, to evaluate legislation pertaining to fire safety, and to empower grassroots organizations to spearhead fire safety programs.

1825 Main StreetSusanville, CA 96130-4518

www.lassenfiresafecouncil.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

76th percentile

0.51x

Higher debt load relative to assets than 76% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

59th percentile

0.32x

Higher debt load relative to revenue than 59% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

33rd percentile

-0.8%

Higher net margin than 33% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

44th percentile

$169,988

Higher top officer pay than 44% of similar nonprofits.

Top officer pay equals 1.6% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

10th percentile

-11%

Faster asset growth than 10% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

80th percentile

36%

Faster revenue growth than 80% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets76th percentile

Assets

Down

$6,598,837

Down $801,842 (-11%) from 2023

Liabilities

Down

$3,350,546

Down $736,448 (-18%) from 2023

Net Assets

Down

$3,248,291

Down $65,394 (-2.0%) from 2023

Operations
Liabilities / Revenue59th percentileNet Margin33rd percentile

Revenue

Up

$10,383,639

Up $2,735,912 (+36%) from 2023

Expenses

Up

$10,463,506

Up $2,943,931 (+39%) from 2023

Net Income

Down

-$79,867

Down $208,019 (-162%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth10th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$10M$5.0M$0Assets 2011: $798,324Liabilities 2011: $393,162Net Assets 2011: $405,1622011Assets 2012: $434,394Liabilities 2012: $0Net Assets 2012: $434,3942012Assets 2013: $265,296Liabilities 2013: $0Net Assets 2013: $265,2962013Assets 2014: $138,335Liabilities 2014: $1,339Net Assets 2014: $136,9962014Assets 2015: $177,418Liabilities 2015: $1,334Net Assets 2015: $176,0842015Assets 2016: $176,796Liabilities 2016: $1,379Net Assets 2016: $175,4172016Assets 2017: $465,417Liabilities 2017: $1,664Net Assets 2017: $463,7532017Assets 2018: $152,781Liabilities 2018: $1,575Net Assets 2018: $151,2062018Assets 2019: $668,565Liabilities 2019: $1,687Net Assets 2019: $666,8782019Assets 2020: $3,085,128Liabilities 2020: $991Net Assets 2020: $3,084,1372020Assets 2021: $2,166,276Liabilities 2021: $1,639,747Net Assets 2021: $526,5292021Assets 2022: $8,003,433Liabilities 2022: $4,817,900Net Assets 2022: $3,185,5332022Assets 2023: $7,400,679Liabilities 2023: $4,086,994Net Assets 2023: $3,313,6852023Assets 2024: $6,598,837Liabilities 2024: $3,350,546Net Assets 2024: $3,248,2912024

Highlighted filing

2024

Assets$6,598,837
Liabilities$3,350,546
Net Assets$3,248,291
Open 2024 Filing

Operations Trend

Revenue Growth80th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$20M$15M$10M$5.0M$0-$5.0MRevenue 2011: $804,752Expenses 2011: $659,352Net Income 2011: $145,4002011Revenue 2012: $1,033,576Expenses 2012: $1,004,345Net Income 2012: $29,2312012Revenue 2013: $603,667Expenses 2013: $772,764Net Income 2013: -$169,0972013Revenue 2014: $655,439Expenses 2014: $783,739Net Income 2014: -$128,3002014Revenue 2015: $1,243,291Expenses 2015: $1,204,203Net Income 2015: $39,0882015Revenue 2016: $686,567Expenses 2016: $687,234Net Income 2016: -$6672016Revenue 2017: $983,511Expenses 2017: $695,175Net Income 2017: $288,3362017Revenue 2018: $543,248Expenses 2018: $855,795Net Income 2018: -$312,5472018Revenue 2019: $2,574,662Expenses 2019: $2,058,990Net Income 2019: $515,6722019Revenue 2020: $10,161,224Expenses 2020: $7,743,965Net Income 2020: $2,417,2592020Revenue 2021: $5,788,470Expenses 2021: $5,682,806Net Income 2021: $105,6642021Revenue 2022: $15,701,792Expenses 2022: $13,042,788Net Income 2022: $2,659,0042022Revenue 2023: $7,647,727Expenses 2023: $7,519,575Net Income 2023: $128,1522023Revenue 2024: $10,383,639Expenses 2024: $10,463,506Net Income 2024: -$79,8672024

Highlighted filing

2024

Revenue$10,383,639
Expenses$10,463,506
Net Income-$79,867
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$6,598,837
Liabilities
$3,350,546
Net assets
$3,248,291
Revenue
$10,383,639
Expenses
$10,463,506
Net income
-$79,867
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.60$3.35$3.25$10.4$10.5$0.08
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.40$4.09$3.31$7.65$7.52$0.13
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.00$4.82$3.19$15.7$13.0$2.66
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.17$1.64$0.53$5.79$5.68$0.11
2020Summary only. Only limited summary data is available for this year.$3.09$0.00$3.08$10.2$7.74$2.42
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.67$0.00$0.67$2.57$2.06$0.52
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.15$0.00$0.15$0.54$0.86$0.31
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.47$0.00$0.46$0.98$0.70$0.29
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.18$0.00$0.18$0.69$0.69$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.18$0.00$0.18$1.24$1.20$0.04
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.14$0.00$0.14$0.66$0.78$0.13
2013Summary only. Only limited summary data is available for this year.$0.27$0.00$0.27$0.60$0.77$0.17
2012Summary only. Only limited summary data is available for this year.$0.43$0.00$0.43$1.03$1.00$0.03
2011Summary only. Only limited summary data is available for this year.$0.80$0.39$0.41$0.80$0.66$0.15
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 8, 2025
Return Version
2023v6.0
Gross Receipts
$10,383,639
Mission and Program Overview

Mission

The purpose of the corporation is to preserve california's natural and manmade resources by mobilizing all californians to make their home, neighborhoods and communities fire safe by utilizing combined expertise, resources, and distribution channels of its members; to unite its diverse membership to speak with one voice about fire safety, to evaluate legislation pertaining to fire safety, and to empower grassroots organizations to spearhead fire safety programs.

The lassen fire safe council works to preserve northern californias natural and man-made resources by working with agency & private partners to ensure our communities' homes, properties, & neighborhoods are safe from the effects of wildfires.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$4,180,493$5,046,155▲ $865,662
Pledges and Grants Receivable$160,476$896,797▲ $736,321
Cash and Non-Interest-Bearing Accounts$2,733,566$361,162▼ $2,372,404
Land, Buildings, and Equipment, Net$326,144$294,723▼ $31,421
Total Assets$7,400,679$6,598,837▼ $801,842
Liabilities
Deferred Revenue$3,533,177$2,743,180▼ $789,997
Accounts Payable and Accrued Expenses$525,857$578,148▲ $52,291
Other Liabilities$27,960$29,218▲ $1,258
Total Liabilities$4,086,994$3,350,546▼ $736,448
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,313,685$3,248,291▼ $65,394
Total Net Assets Fund Balance$3,313,685$3,248,291▼ $65,394
Total Liabilities and Net Assets / Fund Balance$7,400,679$6,598,837▼ $801,842

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$248,023$16,058$264,081
Other Land Buildings$30,160$59,705$89,865
Equipment$16,540$24,612$41,152
Compensation and Service Providers
Top Officer Pay44th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Cade MohlerManaging DirectorFT$169,988$169,988

Board Members and Trustees

NameTitle
Ruth MorentzBoard Chair
Laurence CrabtreeVice Chair
Janet SandersonBoard Member
Jonathon SimsBoard Member
Kam VentoBoard Member
Yvonne BennettBoard Member
Chevi AmreinSecretary/tr

Highest Paid Contractors

ContractorServicesLocationCompensation
Tubit Enterprises INCBiomass UtilizePO BOX 1019, Burney, CA 96013$3,665,965
Peterson Timber ServiceBiomass UtilizePO BOX 77, Cottonwood, CA 96022$1,505,938
Evans Right Of Way ClearingMastication13490 TIERRA HEIGHTS ROAD, Redding, CA 96003$1,205,495
Gutierrez Forest ManagementForest Mgmt4549 COUNTY ROAD G, Orland, CA 95963$939,177
Sierra Pacific IndustriesForest Mgmt19794 RIVERSIDE AVENUE, Anderson, CA 96007$514,517
Revenue and Support

Revenue Composition

Contributions and Grants
$10,315,979
Program Service Revenue
$0
Investment Income
$66,680
Other Revenue
$980
All Other Contributions
$190,487
Change in Net Assets
$-79,867

Audited Revenue Reconciliation

Revenue per Audited Statements
$10,383,639
Total Revenue per Audited Statements
$10,383,639
Total Revenue per Form 990
$10,383,639
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$9,852,932
Salaries, Compensation, and Employee Benefits$580,574
Grants and Similar Amounts Paid$30,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$9,541,068--$9,541,068
Other Salaries and Wages$203,089$90,159-$293,248
Current Officers, Directors, Trustees, and Key Employees$124,950$58,665-$183,615
Fees for Services Accounting-$121,092-$121,092
Other Expenses$59,833$2,424-$62,257
Other Employee Benefits-$56,855-$56,855
Payroll Taxes-$39,340-$39,340
Depreciation Depletion-$31,421-$31,421
Grants to Domestic Orgs$30,000--$30,000
Insurance-$28,989-$28,989
Office Expenses$452$28,416-$28,868
Travel$1,477$15,079-$16,556
Fees for Services Legal-$13,309-$13,309
Information Technology-$9,372-$9,372
Pension Plan Contributions-$7,516-$7,516
Total Functional Expenses$9,960,869$502,637$0$10,463,506

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$10,463,506
Total Expenses per Audited Statements$10,463,506
Total Expenses per Form 990$10,463,506
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Paid Leave$17,700
Payroll Tax Liabilities$6,970
Due to Cal Fire$4,548
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“Form 990 is reviewed by the board of directors”

Form 990, Page 6, Part VI, Line 12C

“Directors and officers are required to submit to the board annually a form detailing any conflicts of interest they have.”

Form 990, Page 6, Part VI, Line 15A

“Compensation of the organization's top management office is approved by the board of directors executive committee which consists of independent persons. Comparability data is reviewed and the decision is documented in the board minutes.”

Form 990, Page 6, Part VI, Line 15B

“Compensation of the organization's top management office is approved by the board of directors executive committee which consists of independent persons. Comparability data is reviewed and the decision is documented in the board minutes.”

Form 990, Page 6, Part VI, Line 19

“Governing documents are made available on the council's website and upon request.”

Filing and Contact Details

Filer

Filer Name
Lassen Fire Safe Council Inc
EIN
13-4209663
Phone
5302504449
Address
1825 MAIN STREET, SUSANVILLE, CA 96130-4518

Signing Officer

Name
Ruth Morentz
Title
Board Chair
Phone
5302504449
Signed
2025-05-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ruth Morentz
Formed
2002
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
6
Employees
6
Volunteers
6

Preparer

Firm
Dhs Advisors
Address
900 MARKET ST, REDDING, CA 96001-0530
Preparer
Christine M Link CPA
Phone
5302434300
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“The lassen fire safe council works to preserve northern californias natural and man-made resources by working with agency & private partners to ensure our communities' homes, properties, & neighborhoods are safe from the effects of wildfires.”

Form 990, Page 2, Part III, Line 4D

“SEE SCHEDULE O”

Form 990, Part IX, Line 11G

“Contractual services 9,541,068 0 0”

Financial Statement Notes

Schedule D, Page 3, Part X

“Generally accepted accounting principles prescribe a recognition threshold and measurement attribute for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Management of the organization has evaluated its uncertain tax positions and related income tax contingencies. Management does not believe that any material uncertain tax positions exist. The organization's tax returns are subject to examination by federal tax authorities for a period of three years from the date they are filed and a period of four years for california taxing authorities.”

Raw XML AppendixShowing 400 of 469 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0525857
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IRS990/ActivityOrMissionDesc0THE LASSEN FIRE SAFE COUNCIL WORKS TO PRESERVE NORTHERN CALIFORNIAS NATURAL AND MAN-MADE RESOURCES BY WORKING WITH AGENCY & PRIVATE PARTNERS TO ENSURE OUR COMMUNITIES' HOMES, PROPERTIES, & NEIGHBORHOODS ARE SAFE FROM THE EFFECTS OF WILDFIRES.
IRS990/AllOtherContributionsAmt0190487
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IRS990/BooksInCareOfDetail/USAddress/CityNm0SUSANVILLE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd0961304518
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
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IRS990/CashNonInterestBearingGrp/BOYAmt02733566
IRS990/CashNonInterestBearingGrp/EOYAmt0361162
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt010
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt058665
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0124950
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0183615
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/ContractorCompensationGrp/CompensationAmt03665965
IRS990/ContractorCompensationGrp/CompensationAmt11505938
IRS990/ContractorCompensationGrp/CompensationAmt21205495
IRS990/ContractorCompensationGrp/CompensationAmt3939177
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IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0BURNEY
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm1COTTONWOOD
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IRS990/ContractorCompensationGrp/ServicesDesc3FOREST MGMT
IRS990/ContractorCompensationGrp/ServicesDesc4FOREST MGMT
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt010315979
IRS990/CYGrantsAndSimilarPaidAmt030000
IRS990/CYInvestmentIncomeAmt066680
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IRS990/DeferredRevenueGrp/BOYAmt03533177
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IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt031421
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IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
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IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt06
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
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IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt0121092
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IRS990/FeesForServicesOtherGrp/ProgramServicesAmt09541068
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IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER INCOME 980
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0GENERALLY ACCEPTED ACCOUNTING PRINCIPLES PRESCRIBE A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. MANAGEMENT OF THE ORGANIZATION HAS EVALUATED ITS UNCERTAIN TAX POSITIONS AND RELATED INCOME TAX CONTINGENCIES. MANAGEMENT DOES NOT BELIEVE THAT ANY MATERIAL UNCERTAIN TAX POSITIONS EXIST. THE ORGANIZATION'S TAX RETURNS ARE SUBJECT TO EXAMINATION BY FEDERAL TAX AUTHORITIES FOR A PERIOD OF THREE YEARS FROM THE DATE THEY ARE FILED AND A PERIOD OF FOUR YEARS FOR CALIFORNIA TAXING AUTHORITIES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE LASSEN FIRE SAFE COUNCIL WORKS TO PRESERVE NORTHERN CALIFORNIAS NATURAL AND MAN-MADE RESOURCES BY WORKING WITH AGENCY & PRIVATE PARTNERS TO ENSURE OUR COMMUNITIES' HOMES, PROPERTIES, & NEIGHBORHOODS ARE SAFE FROM THE EFFECTS OF WILDFIRES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SEE SCHEDULE O
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990 IS REVIEWED BY THE BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DIRECTORS AND OFFICERS ARE REQUIRED TO SUBMIT TO THE BOARD ANNUALLY A FORM DETAILING ANY CONFLICTS OF INTEREST THEY HAVE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COMPENSATION OF THE ORGANIZATION'S TOP MANAGEMENT OFFICE IS APPROVED BY THE BOARD OF DIRECTORS EXECUTIVE COMMITTEE WHICH CONSISTS OF INDEPENDENT PERSONS. COMPARABILITY DATA IS REVIEWED AND THE DECISION IS DOCUMENTED IN THE BOARD MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COMPENSATION OF THE ORGANIZATION'S TOP MANAGEMENT OFFICE IS APPROVED BY THE BOARD OF DIRECTORS EXECUTIVE COMMITTEE WHICH CONSISTS OF INDEPENDENT PERSONS. COMPARABILITY DATA IS REVIEWED AND THE DECISION IS DOCUMENTED IN THE BOARD MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6GOVERNING DOCUMENTS ARE MADE AVAILABLE ON THE COUNCIL'S WEBSITE AND UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7CONTRACTUAL SERVICES 9,541,068 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART IX, LINE 11G
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