Brea Firefighters Association Inc

“Brea FireFighters Association Inc. Answer to Part III Organiztion Primary PurposeThe purpose of the Brea Fire Fighters Association (BFFA), a 501(c)(9) organization is stated as follows. The primary exempt purpose of the Association is to provide benefits for its members. As part of its mission, BFFA provides payment of life, sick, accident and other benefits to its members or designated dependents. Brea FireFighters Association Inc. Answer to Part III Organiztion Primary Purpose Continued The Association does not allow any of its net earnings that inure to the benefit of any member. The Association was established and is operated for the purpose of representing the Fire Department employees of the City of BREA regarding employer/employee relations such as, but not limited to, wages, hours and working conditions as well as what was stated previously, and to provide for the payment of life, sick, accident, or other benefits to its members or their dependents or designated beneficiaries, and substantially all of its operations are in furtherance of providing such benefits. The Association benefits are funded from membership dues.”

“Description AmountGift in kind 2Donations from Outside Source 500Miscellaneous Revenue 196”

“Description AmountExpenses Reimbursement 19Clothing Purchases 2,946Retirement Gift 789Donation Expenses 3,500Gift Expenses 91Station 1 Expenses 1,823Station 2 Expenses 2,056Station 3 Expenses 1,893Station 4 Expenses 2,931Californis Secretary of State 25Federal Filing Fees 600Franchise Tax Board 160”

“oCalifornia Professional Firefighters: Organization dedicated exclusively to serving the needs of career firefighters in areas like Government Advocacy for items like better health and safety, retirement benefits, and funding, and Political Action in the form of promoting candidates and causes that protect the well-being of safety professionals. Other member services include: Personal Exposure Reporting, Retiree Services, and extensive Health and Safety protection. -Dues to California Professional Firefighters: Last day of the most recent plan year of 12/31/19oHighly compensated individuals = 0oEmployees covered by the plan = 38oEmployees not covered by the plan = 0oTotal employed = 38 members (at that time)Total Paid $6,393.87 oAFLAC Insurance: This was supplemental insurance for individuals who opted to sign up for it. This insurance is in addition to the insurance plans they sign up for through their employment with the City of Brea. Policies included items such as Accident Insurance, Critical Illness Insurance, Life Insurance, Hospital Insurance, Dental Insurance, and Vision Insurance.-AFLAC Insurance: Last day of most recent plan year of 5/31/17oHighly compensated individuals = 0oEmployees covered by the plan = 1oEmployees not covered by the plan = 37oTotal employed = 38 members (at that time)AFLAC Subscribtion Expenses (American Family Life Assurance Company) : $ 170 Insurance”

“Brea FireFighters Association Inc. Answer to Part III The Association does not accept employer contributions, and was not established or maintained by an employer or government or an agency or entity controlled by a government What constitutes inurement of earnings to a member of a Code Sec. 501(c)(5) agricultural or horticultural organization does not necessarily constitute the inurement of earnings to a member of a Code Sec. 501(c)(5) labor organization. For example, a Code Sec. 501(c)(5) labor organization can pay death, sick, accident and similar benefits to its members because labor organizations were exempted for the very reason that they operated, in part, as mutual benefit organizations providing death, sick, accident, and similar benefits to their members (Rev. Rul. 62-17). Brea FireFighters Association Inc. Cont.In contrast, the exempt purposes of a Code Sec. 501(c)(5)agricultural organization are to better the conditions of those engaged in agricultural pursuits generally, rather than to specifically benefit the individual members (Rev. Rul. 70-372). Therefore, the holding of Rev. Rul. 67-251, that the provision of welfare aid and financial assistance to the members of a Code Sec. 501(c)(6) organization constitutes proscribed inurement, applies to Code Sec. 501(c)(5) agricultural organizations, but does not apply to Code Sec. 501(c)(5) labor organizations.The refund of excess dues to members of an exempt agricultural organization in the same proportion as the dues are paid does not constitute inurement under Code Sec. 501(c)(5) (Rev. Rul. 81-60). The California State Firefighters AssociationThe association is paying for members to have membership in two other Associations The California State Firefighters Association (CSFA) is the oldest and largest statewide fire association representing almost 15,000 firefighters from all elements of fire service.Quote from the Association website To foster and promote a better understanding among members, elected and appointed officials and the public; to encourage the maintenance of the civil service system; to promote the observance of high standards of conduct for firefighters; and to work for the enactment and maintenance of laws and regulations that benefit fire service personnel and protect life and property. oPrepaid Legal Services: Representation from Mastagni Holstedt in a variety of matters including: Firefighter Criminal Defense, Disciplinary Actions, Administrative Investigations, Critical Incidents, Internal Affairs Discipline, Contract Negotiations/Collective Bargaining, Interest Arbitration, Contract Enforcement, Union Corporate Council, Wage and Hour Claims, Disability and Retirement Claims, Workers Compensation, Unfair Labor Practice Litigation, and Third-Party Personal Injury Claims. -Prepaid Legal Services: Last day of the most recent plan year of 12/31/19oHighly compensated individuals = 0oEmployees covered by the plan = 38oEmployees not covered by the plan = 0oTotal employed = 38 members (at that time)Part III Line 28 amount Paid $14,430.00 oCAPF Long Term Disability: Additional long-term health coverage for individuals including: Cost of Living Benefits, Musculoskeletal and Connective Tissue Disorders, Payable Benefits during Challenged Workers Compensation Claims, Pre-Existing Medical Condition Coverage, Survivor Benefit, and Death Benefit. -Long Term Disability Health Care: Last day of the most recent plan year of 12/31/19oHighly compensated individuals = 0oEmployees covered by the plan = 40oEmployees not covered by the plan = 0 oTotal employed = 38 members (at that time) and two retired chiefs Part III Line 29 amount Paid $10,605.00 oInternational Association of Firefighters: Organization which aids in the advancement of the Fire Service in all aspects and politically represents full-time firefighters nationwide. Member services include: Health and Safety, Staffing, Retirement Security, Training, Government and Public Policy, Protecting Public Sector Pens”