Civic Intelligence

Cdf Firefighters' Benevolent Foundation

990 • Fiscal year 2022 • EIN 20-5686356

Jan 01, 2022 to Dec 31, 2022 • Filed on May 15, 2023

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

17th percentile

0.00x

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

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

17th percentile

0.00x

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

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

95th percentile

72%

Higher net margin than 95% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

40th percentile

$7,950

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 1.4% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

70th percentile

13%

Faster asset growth than 70% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

48th percentile

4.6%

Faster revenue growth than 48% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Up

$1,706,777

Up $190,784 (+13%) from 2021

Net Assets

Up

$1,706,777

Up $190,784 (+13%) from 2021

Liabilities

Flat

$0

Flat from 2021

Revenue

Up

$554,352

Up $24,181 (+4.6%) from 2021

Expenses

Up

$155,813

Up $59,742 (+62%) from 2021

Net Income

Down

$398,539

Down $35,561 (-8.2%) from 2021

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

2022

Assets$1,706,777
Liabilities$0
Net Assets$1,706,777

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

2022

Revenue$554,352
Expenses$155,813
Net Income$398,539
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
May 15, 2023
Return Version
2022v5.0
Gross Receipts
$692,619
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$1,334,336$1,418,023▲ $83,687
Cash and Non-Interest-Bearing Accounts$181,657$288,754▲ $107,097
Total Assets$1,515,993$1,706,777▲ $190,784
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,515,993$1,706,777▲ $190,784
Total Net Assets Fund Balance$1,515,993$1,706,777▲ $190,784
Total Liabilities and Net Assets / Fund Balance$1,515,993$1,706,777▲ $190,784
Compensation and Service Providers

Employees

NameTitleBaseTotal
KEVIN O'MEARAPresident$7,950$7,950
Steve HartmanCFO$1,800$1,800

Board Members and Trustees

NameTitle
Michael MorlanDirector
Michael SacheliDirector
Chuck CarrollSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$368,240
Program Service Revenue
$0
Investment Income
$36,053
Other Revenue
$150,059
All Other Contributions
$351,938
Change in Net Assets
$398,539

Audited Revenue Reconciliation

Revenue per Audited Statements
$554,352
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$554,352
Total Revenue per Form 990
$554,352
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$74,170
Grants and Similar Amounts Paid$71,893
Salaries, Compensation, and Employee Benefits$9,750
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$71,893--$71,893
Current Officers, Directors, Trustees, and Key Employees$9,750--$9,750
Other Expenses$7,928--$7,928
Fees for Services Accounting$5,060--$5,060
Insurance$1,250--$1,250
All Other Expenses$592--$592
Total Functional Expenses$155,813$0$0$155,813

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$155,813
Total Expenses per Audited Statements$155,813
Total Expenses per Form 990$155,813
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$205,808
Fundraising Direct Expenses$138,267
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournaments$194,429$178,127$123,041$55,086
Raffle$27,681$27,681$15,226$12,455
Total Events$222,110$205,808$138,267$67,541
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
Backup withholding compliance
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
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
Cal Fire Benevolent Foundation
EIN
20-5686356
Phone
9166098700
Address
1731 J STREET SUITE 100, SACRAMENTO, CA 95811-3022

Signing Officer

Name
KEVIN O'MEARA
Title
Chief Executive Officer
Phone
2094191402
Signed
2023-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
KEVIN O'MEARA
Formed
2005
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
5

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.

Raw XML Appendix387 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.

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IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0554352
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt0155813
IRS990ScheduleD/TotalRevenuePerForm990Amt0554352
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0554352
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0155813
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt016302
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt016302
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt0138267
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GOLF TOURNAMENTS
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0RAFFLE
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0194429
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt027681
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0222110
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0178127
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt027681
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0205808
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt067541
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt0138267
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt0123041
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt015226
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt071893
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0FUNERAL COSTS, MEDICAL COSTS, FIANCIAL NEEDS. THERE WERE NO INDIVIDUAL GRANTS OVER $5,000.
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceAmt00
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc0NONE
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt040
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/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01515993
IRS990/TotalAssetsEOYAmt01706777
IRS990/TotalAssetsGrp/BOYAmt01515993
IRS990/TotalAssetsGrp/EOYAmt01706777
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0368240
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0155813
IRS990/TotalFunctionalExpensesGrp/TotalAmt0155813
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01515993
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01706777
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0155813
IRS990/TotalReportableCompFromOrgAmt09750
IRS990/TotalRevenueGrp/ExclusionAmt0150059
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt036053
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0554352
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01515993
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01706777
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01731 J STREET SUITE 100
IRS990/USAddress/CityNm0SACRAMENTO
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd0958113022
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0KEVIN O'MEARA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHIEF EXECUTIVE OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum02094191402
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CAL FIRE BENEVOLENT FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0CALF
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/IRSResponsiblePrtyInfoCurrInd00
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/ReturnTs02023-05-31T11:36:11-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0KEVIN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0OMEARA
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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