Civic Intelligence

Los Angeles City Firefighters Association

EIN 23-7161840 • 501(c)6 • Lakewood, CA

Profile

The Los Angeles City Firefighters Association focuses on the safety, training and education of its membership

PO Box 6303Lakewood, CA 90714

www.losangelesfirefighters,org

Siviq Scores

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

Liabilities / Assets

25th percentile

0.00x

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

501(c)6 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

26th percentile

0.00x

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

501(c)6 • $500k-$1M nonprofits • Source year 2024

Net Margin

98th percentile

64%

Higher net margin than 98% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)6 • $500k-$1M nonprofits • Source year 2024

Asset Growth

83rd percentile

23%

Faster asset growth than 83% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

35th percentile

-0.5%

Faster revenue growth than 35% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets25th percentile

Assets

Up

$954,556

Up $176,370 (+23%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$954,556

Up $176,370 (+23%) from 2023

Operations
Liabilities / Revenue26th percentileNet Margin98th percentile

Revenue

Down

$274,261

Down $1,319 (-0.5%) from 2023

Expenses

Down

$97,891

Down $30,519 (-24%) from 2023

Net Income

Up

$176,370

Up $29,200 (+20%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth83rd percentile

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

$1.0M$500K$0Assets 2021: $463,323Liabilities 2021: $0Net Assets 2021: $463,3232021Assets 2022: $637,118Liabilities 2022: $0Net Assets 2022: $637,1182022Assets 2023: $778,186Liabilities 2023: $0Net Assets 2023: $778,1862023Assets 2024: $954,556Liabilities 2024: $0Net Assets 2024: $954,5562024

Highlighted filing

2024

Assets$954,556
Liabilities$0
Net Assets$954,556
Open 2024 Filing

Operations Trend

Revenue Growth35th percentile

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

$300K$200K$100K$0Revenue 2021: $268,807Expenses 2021: $85,475Net Income 2021: $183,3322021Revenue 2022: $257,848Expenses 2022: $79,728Net Income 2022: $178,1202022Revenue 2023: $275,580Expenses 2023: $128,410Net Income 2023: $147,1702023Revenue 2024: $274,261Expenses 2024: $97,891Net Income 2024: $176,3702024

Highlighted filing

2024

Revenue$274,261
Expenses$97,891
Net Income$176,370
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
$954,556
Liabilities
$0
Net assets
$954,556
Revenue
$274,261
Expenses
$97,891
Net income
$176,370
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.55$0.00$9.55$2.74$0.98$1.76
2023Detailed filing. Detailed filing data is available for this year.$7.78$0.00$7.78$2.76$1.28$1.47
2022Detailed filing. Detailed filing data is available for this year.$6.37$0.00$6.37$2.58$0.80$1.78
2021Detailed filing. Detailed filing data is available for this year.$4.63$0.00$4.63$2.69$0.85$1.83
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 12, 2025
Return Version
2024v5.2
Gross Receipts
$274,261
Mission and Program Overview

Mission

The Los Angeles City Firefighters Association focuses on the safety, training and education of its membership

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$778,186$954,556▲ $176,370
Cap Stk Tr Prin Current Funds$778,186$954,556▲ $176,370
Total Assets$778,186$954,556▲ $176,370
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$778,186$954,556▲ $176,370
Total Liabilities and Net Assets / Fund Balance$778,186$954,556▲ $176,370
Compensation and Service Providers
Top Officer Pay49th percentile

Board Members and Trustees

NameTitle
James S DolanPresident
William G JamesVice President
Adam VanGerpenSecretary
David P Frelinger IITreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$239,784
Program Service Revenue
$8,842
Investment Income
$25,635
Other Revenue
$0
Change in Net Assets
$176,370
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$97,891
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Advertising---$20,006
Other Expenses---$10,865
Office Expenses---$2,137
Travel---$1,253
All Other Expenses---$1,145
Fees for Services Accounting---$1,135
Conferences and Meetings---$357
Fees for Services Management---$357
Information Technology---$236
Fees for Services Legal---$67
Total Functional Expenses$0$0$0$97,891
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
In-house lobbying only
Yes
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11-B

“Process used by the organization to review this 990 return - Available on request”

Form 990, Part VI, Line 19

“How organization make documentation, policies and statements public - available on request”

Form 990, Part VI, Section C, Line 20

“Person in charge of books and records David Frelinger, 23480 Olive St, Perris, CA 92570 833-522-3221”

Filing and Contact Details

Filer

Filer Name
Los Angeles City Firefighters Association
EIN
23-7161840
In Care Of
% David P Frelinger II
Phone
8335223221
Address
PO Box 6303, Lakewood, CA 90714

Signing Officer

Name
David P Frelinger II
Title
Treasurer
Phone
8335223221
Signed
2025-10-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David P Frelinger II
Formed
1924
Legal Domicile
CA
Voting Board Members
10
Independent Board Members
0
Employees
0
Volunteers
10

Preparer

Firm
Denise Taylor
Address
5700 Serendipity Rd, Riverside, CA 92509
Preparer
Denise Taylor
Phone
9519651060
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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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ReturnHeader/ReturnTs02025-10-12T03:11:53-00:00
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ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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