Civic Intelligence

Cdf Firefighters' Benevolent Foundation

990 • Fiscal year 2017 • EIN 20-5686356

Jan 01, 2017 to Dec 31, 2017 • Filed on Jun 25, 2018

1731 J Street Suite 100Sacramento, CA 95811-3022

(916) 609-8700

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

26th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

26th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

54th percentile

5.0%

Higher net margin than 54% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2017

Asset Growth

45th percentile

1.7%

Faster asset growth than 45% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

14th percentile

-19%

Faster revenue growth than 14% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Up

$525,080

Up $8,536 (+1.7%) from 2016

Net Assets

Up

$525,080

Up $8,536 (+1.7%) from 2016

Liabilities

Flat

$0

Flat from 2016

Revenue

Down

$169,370

Down $40,483 (-19%) from 2016

Expenses

Up

$160,834

Up $46,187 (+40%) from 2016

Net Income

Down

$8,536

Down $86,670 (-91%) from 2016

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$3.0M$2.0M$1.0M$0Assets 2011: $421,256Liabilities 2011: $02011Assets 2012: $351,076Liabilities 2012: $02012Assets 2013: $430,567Liabilities 2013: $02013Assets 2014: $401,349Liabilities 2014: $0Net Assets 2014: $401,3492014Assets 2015: $421,338Liabilities 2015: $0Net Assets 2015: $421,3382015Assets 2016: $516,544Liabilities 2016: $0Net Assets 2016: $516,5442016Assets 2017: $525,080Liabilities 2017: $0Net Assets 2017: $525,0802017Assets 2018: $559,342Liabilities 2018: $0Net Assets 2018: $559,3422018Assets 2019: $811,647Liabilities 2019: $0Net Assets 2019: $811,6472019Assets 2020: $1,081,893Liabilities 2020: $0Net Assets 2020: $1,081,8932020Assets 2021: $1,515,993Liabilities 2021: $0Net Assets 2021: $1,515,9932021Assets 2022: $1,706,777Liabilities 2022: $0Net Assets 2022: $1,706,7772022Assets 2023: $1,909,693Liabilities 2023: $0Net Assets 2023: $1,909,6932023Assets 2024: $2,159,371Liabilities 2024: $0Net Assets 2024: $2,159,3712024

Highlighted filing

2017

Assets$525,080
Liabilities$0
Net Assets$525,080

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KRevenue 2011: $67,077Expenses 2011: $119,200Net Income 2011: -$52,1232011Revenue 2012: $33,106Expenses 2012: $103,286Net Income 2012: -$70,1802012Revenue 2013: $154,167Expenses 2013: $74,676Net Income 2013: $79,4912013Revenue 2014: $84,852Expenses 2014: $114,070Net Income 2014: -$29,2182014Revenue 2015: $159,622Expenses 2015: $139,633Net Income 2015: $19,9892015Revenue 2016: $209,853Expenses 2016: $114,647Net Income 2016: $95,2062016Revenue 2017: $169,370Expenses 2017: $160,834Net Income 2017: $8,5362017Revenue 2018: $362,274Expenses 2018: $328,012Net Income 2018: $34,2622018Revenue 2019: $396,402Expenses 2019: $144,097Net Income 2019: $252,3052019Revenue 2020: $401,027Expenses 2020: $130,781Net Income 2020: $270,2462020Revenue 2021: $530,171Expenses 2021: $96,071Net Income 2021: $434,1002021Revenue 2022: $554,352Expenses 2022: $155,813Net Income 2022: $398,5392022Revenue 2023: $303,329Expenses 2023: $230,339Net Income 2023: $72,9902023Revenue 2024: $362,630Expenses 2024: $202,296Net Income 2024: $160,3342024

Highlighted filing

2017

Revenue$169,370
Expenses$160,834
Net Income$8,536
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Jun 25, 2018
Return Version
2017v2.2
Gross Receipts
$252,520
Mission and Program Overview

Mission

This public benefit corporation is organized exclusively to engage in lawful charitable and educational activities supporting the families of firefighters and other firefighting suppression personnel in times of financial need or hardship: assist burn victims and their families and support research and studies on occupation.

This public benefit corporation is organized exclusively to engage in lawful charitable and educational activities supporting the families of firefighters and other firefighting suppression personnel in times of financial need or hardship: assist burn victims and their families and support research and studies on occupation hazards and exposures unique to firefighting within the meaning of irc section 501(c)(3) or the corresponding provision of any future united states internal revenue law.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$516,544$525,080▲ $8,536
Total Assets$516,544$525,080▲ $8,536
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$516,544$525,080▲ $8,536
Total Net Assets Fund Balance$516,544$525,080▲ $8,536
Total Liabilities and Net Assets / Fund Balance$516,544$525,080▲ $8,536
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$139,224
Program Service Revenue
$0
Investment Income
$945
Other Revenue
$29,201
All Other Contributions
$89,778
Change in Net Assets
$8,536

Audited Revenue Reconciliation

Revenue per Audited Statements
$169,370
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$43,461
Total Revenue per Audited Statements
$212,831
Total Revenue per Form 990
$169,370
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$97,923
Other Expenses$62,911
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$97,923--$97,923
Fees for Services Accounting$4,161--$4,161
Office Expenses$2,273--$2,273
Other Expenses$90--$90
Total Functional Expenses$160,834$0$0$160,834

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$250,004
Expenses per Audited Statements$160,834
Total Expenses per Form 990$160,834
Expenses Not Reported on Form 990$89,170
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$83,150
Fundraising Gross Income$83,150
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournaments$104,184$62,164$62,164$0
Pub Crawls$16,998$10,577$10,577$0
Total Events$132,596$83,150$83,150$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
No
Other officer compensation reviewed
No
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, Part VI, Section B, Line 11B

A draft 990 is distributed to each board member before filing.

Form 990, Part VI, Section B, Line 12C

The organization has board members annually review policy and sign acknowledgement that they are in compliance with policy.

Form 990, Part VI, Section C, Line 18

Forms 990 and 1024 provided upon request.

Form 990, Part VI, Section C, Line 19

Governing documents and financial statements provided upon request.

Filing and Contact Details

Filer

Filer Name
CDF FIREFIGHTERS' BENEVOLENT FOUNDATION
EIN
20-5686356
Phone
9166098700
Address
1731 J STREET SUITE 100, SACRAMENTO, CA 95811-3022

Signing Officer

Name
Arthur Smith
Title
Chief Executive Officer
Phone
8313341747
Signed
2018-06-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Arthur Smith
Formed
2005
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
0

Preparer

Firm
Gibson & Company Inc CPA
Address
4600 NORTHGATE BLVD SUITE 115, SACRAMENTO, CA 95834
Preparer
Michael V Gibson
Phone
9164841252
Supplemental Narrative

Additional Explanations

990, Part XII, Line 2C

The organization has not changed it's oversight process or selection process during the tax year.

Financial Statement Notes

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Cdf firefighters benevolent foundation's statements are audited annually 43,461. On a fiscal year basis, 12 month period ending 10/31. This adjustment reconciles the differences between the two fiscal years.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Cdf firefighters benevolent foundation's statements are audited annually 89,170. On a fiscal year basis, 12 month period ending 10/31. This adjustment reconciles the differences between the two fiscal years.

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

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0CDF FIREFIGHTERS BENEVOLENT FOUNDATION'S STATEMENTS ARE AUDITED ANNUALLY 43,461. ON A FISCAL YEAR BASIS, 12 MONTH PERIOD ENDING 10/31. THIS ADJUSTMENT RECONCILES THE DIFFERENCES BETWEEN THE TWO FISCAL YEARS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1CDF FIREFIGHTERS BENEVOLENT FOUNDATION'S STATEMENTS ARE AUDITED ANNUALLY 89,170. ON A FISCAL YEAR BASIS, 12 MONTH PERIOD ENDING 10/31. THIS ADJUSTMENT RECONCILES THE DIFFERENCES BETWEEN THE TWO FISCAL YEARS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 2D - OTHER ADJUSTMENTS:
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0104184
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt016998
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt011414
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0132596
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt062164
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt010577
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt010409
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt083150
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt010409
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt083150
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt062164
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt010577
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt01
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt097923
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0FUNERAL COSTS, MEDICAL COSTS, FIANCIAL NEEDS. THERE WERE NO INDIVIDUAL GRANTS OVER $5,000.
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceAmt00
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc0NONE
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt038
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0CASH
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE BOARD OF TRUSTEE'S REVIEWS ALL GRANT REQUEST FOR THE AMOUNT OF THE REQUEST AND THE SPECIFIC NEEDS. THEY RESEARCH THE GRANT NEEDS AND APPROVES CERTAIN REQUESTS BY A VOTE OF THE BOARD. REQUESTS INCLUDE COSTS FOR THE FUNERALS OF FIREFIGHTERS, MEDICAL COSTS AND FINANCIAL NEEDS.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A DRAFT 990 IS DISTRIBUTED TO EACH BOARD MEMBER BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS BOARD MEMBERS ANNUALLY REVIEW POLICY AND SIGN ACKNOWLEDGEMENT THAT THEY ARE IN COMPLIANCE WITH POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORMS 990 AND 1024 PROVIDED UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS PROVIDED UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION HAS NOT CHANGED IT'S OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4990, PART XII, LINE 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0516544
IRS990/TotalAssetsEOYAmt0525080
IRS990/TotalAssetsGrp/BOYAmt0516544
IRS990/TotalAssetsGrp/EOYAmt0525080
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0139224
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0160834
IRS990/TotalFunctionalExpensesGrp/TotalAmt0160834
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0516544
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0525080
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0160834
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt029201
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0945
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0169370
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0516544
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0525080
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0516544
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0525080
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01731 J STREET SUITE 100
IRS990/USAddress/CityNm0SACRAMENTO
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd0958113022
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ARTHUR SMITH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHIEF EXECUTIVE OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum08313341747
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-06-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CDF FIREFIGHTERS' BENEVOLENT FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0CDFF
ReturnHeader/Filer/EIN0205686356
ReturnHeader/Filer/PhoneNum09166098700
ReturnHeader/Filer/USAddress/AddressLine1Txt01731 J STREET SUITE 100
ReturnHeader/Filer/USAddress/CityNm0SACRAMENTO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd0958113022
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0B9B4D0FF396C362F991797EFC1C110003CB3DDD2
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0B9B4D0FF396C362F991797EFC1C110003CB3DDD2
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0104.5.5.220
ReturnHeader/FilingSecurityInformation/IPDt02018-06-25
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PD
ReturnHeader/FilingSecurityInformation/IPTm011:32:53
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0942743702
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GIBSON & COMPANY INC CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04600 NORTHGATE BLVD SUITE 115
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SACRAMENTO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd095834
ReturnHeader/PreparerPersonGrp/PhoneNum09164841252
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL V GIBSON
ReturnHeader/ReturnTs02018-07-10T11:26:53-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.16$0.00$2.16$0.36$0.20$0.16
2023Detailed filing. Detailed filing data is available for this year.$1.91$0.00$1.91$0.30$0.23$0.07
2022Detailed filing. Detailed filing data is available for this year.$1.71$0.00$1.71$0.55$0.16$0.40
2021Detailed filing. Detailed filing data is available for this year.$1.52$0.00$1.52$0.53$0.10$0.43
2020Detailed filing. Detailed filing data is available for this year.$1.08$0.00$1.08$0.40$0.13$0.27
2019Summary only. Only limited summary data is available for this year.$0.81$0.00$0.81$0.40$0.14$0.25
2018Detailed filing. Detailed filing data is available for this year.$0.56$0.00$0.56$0.36$0.33$0.03
2017Detailed filing. Detailed filing data is available for this year.$0.53$0.00$0.53$0.17$0.16$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.52$0.00$0.52$0.21$0.11$0.10
2015Detailed filing. Detailed filing data is available for this year.$0.42$0.00$0.42$0.16$0.14$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.40$0.00$0.40$0.08$0.11$0.03
2013Summary only. Only limited summary data is available for this year.$0.43$0.00$0.15$0.07$0.08
2012Summary only. Only limited summary data is available for this year.$0.35$0.00$0.03$0.10$0.07
2011Summary only. Only limited summary data is available for this year.$0.42$0.00$0.07$0.12$0.05