Civic Intelligence

San Diego Regional Fire and Emergency Services Foundation

EIN 33-0386687 • 501(c)3 • San Diego, CA

Pub. 78 Eligible

Profile

To strengthen the system of fire and emergency services in san diego county. The foundation seeks strong & effective emergency services to provide quality fire protection and emergency services throughout san diego county; to give fire and emergency service providers access to basic equipment, training and training materials; to facilitate multi-jurisdictional coordination and cooperation; and to educate citizens about fire preparedness & safety precautions they can take & about the system of fire & emergency services.

2508 Historic Decatur Road Ste 160San Diego, CA 92106

www.sdfirefoundation.org

Siviq Scores

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

Liabilities / Assets

24th percentile

0.00x

Higher debt load relative to assets than 24% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

22nd percentile

0.00x

Higher debt load relative to revenue than 22% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

40th percentile

0.4%

Higher net margin than 40% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

42nd percentile

0.8%

Faster asset growth than 42% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

85th percentile

60%

Faster revenue growth than 85% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets24th percentile

Assets

Up

$1,749,961

Up $13,776 (+0.8%) from 2024

Liabilities

Up

$3,170

Up $3,170 from 2024

Net Assets

Up

$1,746,791

Up $10,606 (+0.6%) from 2024

Operations
Liabilities / Revenue22nd percentileNet Margin40th percentile

Revenue

Up

$2,695,941

Up $1,015,695 (+60%) from 2024

Expenses

Up

$2,685,335

Up $1,968,974 (+275%) from 2024

Net Income

Down

$10,606

Down $953,279 (-99%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth42nd percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2020: $602,639Liabilities 2020: $0Net Assets 2020: $602,6392020Assets 2021: $540,551Liabilities 2021: $996Net Assets 2021: $539,5552021Assets 2022: $601,399Liabilities 2022: $2,054Net Assets 2022: $599,3452022Assets 2023: $772,830Liabilities 2023: $530Net Assets 2023: $772,3002023Assets 2024: $1,736,185Liabilities 2024: $0Net Assets 2024: $1,736,1852024Assets 2025: $1,749,961Liabilities 2025: $3,170Net Assets 2025: $1,746,7912025

Highlighted filing

2025

Assets$1,749,961
Liabilities$3,170
Net Assets$1,746,791
Open 2025 Filing

Operations Trend

Revenue Growth85th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2020: $748,536Expenses 2020: $671,646Net Income 2020: $76,8902020Revenue 2021: $352,848Expenses 2021: $415,932Net Income 2021: -$63,0842021Revenue 2022: $598,276Expenses 2022: $538,486Net Income 2022: $59,7902022Revenue 2023: $789,333Expenses 2023: $616,378Net Income 2023: $172,9552023Revenue 2024: $1,680,246Expenses 2024: $716,361Net Income 2024: $963,8852024Revenue 2025: $2,695,941Expenses 2025: $2,685,335Net Income 2025: $10,6062025

Highlighted filing

2025

Revenue$2,695,941
Expenses$2,685,335
Net Income$10,606
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,749,961
Liabilities
$3,170
Net assets
$1,746,791
Revenue
$2,695,941
Expenses
$2,685,335
Net income
$10,606
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.75$0.00$1.75$2.70$2.69$0.01
2024Detailed filing. Detailed filing data is available for this year.$1.74$0.00$1.74$1.68$0.72$0.96
2023Detailed filing. Detailed filing data is available for this year.$0.77$0.00$0.77$0.79$0.62$0.17
2022Detailed filing. Detailed filing data is available for this year.$0.60$0.00$0.60$0.60$0.54$0.06
2021Detailed filing. Detailed filing data is available for this year.$0.54$0.00$0.54$0.35$0.42$0.06
2020Detailed filing. Detailed filing data is available for this year.$0.60$0.00$0.60$0.75$0.67$0.08
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Mar 15, 2026
Return Version
2025v4.0
Gross Receipts
$2,695,941
Mission and Program Overview

Mission

SEE SCHEDULE O

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,709,657$1,618,767▼ $90,890
Cash and Non-Interest-Bearing Accounts$26,528$127,794▲ $101,266
Accounts Receivable-$3,400-
Total Assets$1,736,185$1,749,961▲ $13,776
Liabilities
Accounts Payable and Accrued Expenses-$3,170-
Total Liabilities$0$3,170▲ $3,170
Net Assets / Fund Balance
Net Assets With Donor Restrictions$1,611,651$1,414,033▼ $197,618
Net Assets Without Donor Restrictions$124,534$332,758▲ $208,224
Total Net Assets Fund Balance$1,736,185$1,746,791▲ $10,606
Total Liabilities and Net Assets / Fund Balance$1,736,185$1,749,961▲ $13,776
Compensation and Service Providers
Top Officer Pay40th percentile

Board Members and Trustees

NameTitle
Frank AultChairman
Joan JonesVice Chair & Executive Director
Gwen RosenbergDirector
Bob SpurginSecretary
Susan RaimondTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,643,540
Program Service Revenue
$0
Investment Income
$52,401
Other Revenue
$0
All Other Contributions
$570,997
Change in Net Assets
$10,606
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$2,488,312
Other Expenses$197,023
Total Fundraising Expense$19,096
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$2,488,312--$2,488,312
Fees for Services Management$121,687$15,211$15,211$152,109
Advertising$16,591$2,074$2,074$20,739
Office Expenses$8,218$1,027$1,027$10,272
Occupancy$4,787$598$598$5,983
Insurance$1,240$1,315-$2,555
Fees for Services Legal-$2,290-$2,290
Conferences and Meetings-$864-$864
Other Expenses$1,486$44$186$44
Total Functional Expenses$2,642,321$23,918$19,096$2,685,335
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
The Patriot GroupRoseville, CA-Fire Prevention$469,169
San Miguel Fire DistrictSpring Valley, CA-Fire Prevention$401,940
San Diego Central Fire ZoneAlpine, CA-Fire Equipment$393,207
Santee Fire DeptSantee, CA-Fire Prevention$386,119
San Diego County Fire DistricSan Diego, CA-Fire Prevention$191,882
Imperial Beach Fire DeptImperial Beach, CA-Fire Prevention$65,342
Palomar Comm CollegeSan Marcos, CA-Firemedic Scholarships$46,234
Kensington FscSan Diego, CA-Fire Prevention$30,177
Poway Fire DeptPoway, CA-Fire Prevention$23,146
Bonitasunnyside Fire DistrictBonita, CA-Fire Equipment$22,396
Alpine Fire DistrictAlpine, CA-Fire Equipment$22,262
City of La Mesa Fire DeptLa Mesa, CA-Fire Prevention$21,478
City of El Cajon Fire DeptEl Cajon, CA-Fire Prevention$21,248
Campo Fire Safe CouncilCampo, CA-Fire Prevention$21,122
Fallbrook FscFallbrook, CA-Fire Prevention$20,000
Eucalyptus Hills FscLakeside, CA-Fire Prevention$18,750
Escondido Fire DeptEscondido, CA-Fire Prevention$17,941
Jamut FscJamul, CA-Fire Equipment$15,922
Palomar Mountain FscPalomar Mountain, CA-Fire Prevention$15,500
Alvarado Estates FscSan Diego, CA-Fire Prevention$14,500
San Elijo FscSan Marcos, CA-Fire Prevention$14,000
Escondido FscEscondido, CA-Fire Prevention$11,448
San Marcos Fire DeptSan Marcos, CA-Fire Prevention$11,314
Potrero Tecate FscPotrero, CA-Fire Prevention$10,240
Talmadge FscSan Diego, CA-Fire Equipment$10,233
East County MediaLa Mesa, CA-Fire Equipment$10,000
Southwest Comm CollegeChula Vista, CA-Firemedic Scholarships$10,000
Wynola Water DistrictSanta Ysabel, CA-Fire Prevention$10,000
Cuyamaca Wood FscJulian, CA-Fire Equipment$8,530
Via Crest FscOceanside, CA-Fire Prevention$8,500
Crest FscEl Cajon, CA-Fire Prevention$8,400
College Canyons FscSan Diego, CA-Fire Equipment$8,135
University City FscSan Diego, CA-Fire Equipment$8,102
Olivenhain FscEncinitas, CA-Fire Prevention$7,070
Poway Neighborhood Emergency CorpsPoway, CA-Fire Prevention$7,000
Mt Laguna FscMount Laguna, CA-Fire Prevention$6,910
Chula Vista FscChula Vista, CA-Fire Equipment$6,550
Normal Heights FscSan Diego, CA-Fire Equipment$5,828
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Joan JonesSee BelowSee BelowNo$152,109
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
Yes
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 governing body review Part VI line 11

“Line 11b the complete form 990 was prepared, provided to and discussed by all board members at the march 26, 2026 board meeting. The board voted at that meeting to approve and file the 2025 form 990 and schedules a,b,i,l and o with the irs prior to the may 15, 2026 deadline.”

Conflict of interest policy compliance Part VI line 12C

“The conflict of interest policy, was originally approved by the board on march 28,2013, was reviewed at the january 22,2026 board meeting. The board agreed that no changes were needed to the policy and all board members signed their annual statement listing potential conflicts and provided them to the executive director.”

Form 990 availability to public Part VI line 18

“The fire foundation will provide its governing documents, conflict of interest policy and financial statements upon receipt of a written request to do so”

Governing documents etc available to public Part VI line 19

“No other documents available to the public.”

Filing and Contact Details

Filer

Filer Name
San Diego Regional Fire & Emergency
EIN
33-0386687
In Care Of
% FRANK AULT
Phone
6198141346
Address
2508 HISTORIC DECATUR ROAD STE 160, SAN DIEGO, CA 92106
Doing Business As
Services Foundation

Signing Officer

Name
Frank Ault
Title
Chairman
Phone
6198141346
Signed
2026-03-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Frank Ault
Formed
1989
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
0

Preparer

Firm
Absolute Accounting
Address
767 Lenella Lane, Grants Pass, OR 97526
Preparer
Pamela Mein
Phone
5414502197
Supplemental Narrative

Additional Explanations

Part III response or note to any other line in Part III

“To strengthen the system of fire and emergency services in san diego county. The foundation seeks strong & effective emergency services to provide quality fire protection and emergency services throughout san diego county; to give fire and emergency svc providers access to basic equipment, training and training materials; to facilitate multi-jurisdictinal coordination and cooperation; and to educate citizens about fire preparedness & safety precautions they can take & about the system of fire & emergency services.”

General explanation attachment

“Form 990, part 1, line 1 improve the system of fire & emergency svcs in san diego county by providing fire,medical and communication equip and training;educate citizens about fire safety and preparedness; facilitate multi-jurisdictional coordination and cooperation; increase public awareness of fire & safety issues.”

Raw XML AppendixShowing 400 of 685 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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IRS990/ProgSrvcAccomActy2Grp/Desc0TO ACHIEVE THE FOUNDATIONS ULTIMATE GOAL OF SAN DIEGO BEING THE SAFEST COUNTY IN THE COUNTRY, IT IS IMPERATIVE TO TAKE ACTION TO PREVENT FIRES, AS WELL AS HAVING TOP CALIBER FIRE DEPARTMENTS TO RESPOND WHEN THERE IS A FIRE. TO ACHIEVE THIS OBJECTIVE, THE FOUNDATION PARTNERS WITH THE REGIONAL FIRE SAFE COUNCIL (FSC) AND OVER 40 LOCAL COMMUNITY BASED FSCS. WITH FOUNDATION GRANTS, THESE LOCAL FSCS IDENTIFY FIRE-RISK AREAS IN THEIR COMMUNITIES, PERFORM BRUSH MANAGEMENT, PROVIDE CHIPPING SERVICES AND DUMPSTERS FOR RESIDENTS MAKING THEIR PROPERTIES FIRE SAFE. IN ADDITION, COMMUNITY EDUCATION SESSIONS ARE HELD INFORMING RESIDENTS OF ACTIONS NEEDED TO MAKE THEIR PROPERTY SAFER, AND WHAT TO DO AND WHAT TO TAKE WITH THEM IF THEY MUST EVACUATE THEIR HOMES.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0846415
IRS990/ProgSrvcAccomActy2Grp/GrantAmt0769410
IRS990/ProgSrvcAccomActy3Grp/Desc0THREE INTERRELATED COMMUNITY ISSUES ARE 1) LACK OF YOUNG PEOPLE ENTERING THE FIRE SERVICES AS A CAREER, 2) FIRE DEPARTMENT PERSONNEL LACK THE DIVERSITY OF THE COMMUNITY THEY SERVICE, AND 3) YOUNG ADULTS GRADUATING FROM HIGH SCHOOL IN DISADVANTAGED COMMUNITIES OFTEN LACK KNOWLEDGE AND AWARENESS ABOUT FIRE CAREER OPPORTUNITIES. WORKING WITH HIGH SCHOOLS AND FIRE CHIEFS, THE FIRE FOUNDATION IS DEVELOPING A HIGH SCHOOL CURRICULUM TO PROVIDE STUDENTS WITH BASIC FIREFIGHTING AND MEDICAL BACKGROUND, KNOWLEDGE, AND EXPERIENCE TO PREPARE THEM TO BECOME EMTS (EMERGENCY MEDICAL TECHNICIANS) AND QUALIFIED TO ENTER THE FIRE SERVICE AT AGE 18. ADDITIONALY SCHOLARSHIPS ARE PROVIDED TO ATTEND A FIRE ACADEMY OR PARAMEDIC SCHOOL TO LOW INCOME YOUNG ADULTS.
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt052401
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IRS990ScheduleI/RecipientTable/CashGrantAmt378102
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0FIRE PREVENTION
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1FIRE PREVENTION
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2FIRE PREVENTION
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt3FIRE PREVENTION
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt4FIREMEDIC SCHOLARSHIPS
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt5FIREMEDIC SCHOLARSHIPS
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt6FIRE EQUIPMENT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt7FIRE PREVENTION
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt8FIRE PREVENTION
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt9FIRE EQUIPMENT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt10FIRE EQUIPMENT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt11FIRE EQUIPMENT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt12FIRE PREVENTION
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt13FIRE PREVENTION
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt14FIRE PREVENTION
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt15FIRE PREVENTION
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt16FIRE PREVENTION
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt17FIRE PREVENTION
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt18FIRE PREVENTION
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt19FIRE PREVENTION
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt20FIRE PREVENTION
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt21FIRE PREVENTION
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt22FIRE PREVENTION
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt23FIRE PREVENTION
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt24FIRE PREVENTION
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt25FIRE PREVENTION
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt26FIRE PREVENTION
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt27FIRE PREVENTION
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IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt32FIRE EQUIPMENT
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IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt36FIRE EQUIPMENT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt37FIRE EQUIPMENT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0CREST FSC
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1EUCALYPTUS HILLS FSC
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2POTRERO TECATE FSC
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt3VIA CREST FSC
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt4SOUTHWEST COMM COLLEGE
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt5PALOMAR COMM COLLEGE
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt6ALPINE FIRE DISTRICT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt7CAMPO FIRE SAFE COUNCIL
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt8FALLBROOK FSC
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt9BONITASUNNYSIDE FIRE DISTRICT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt10SAN DIEGO CENTRAL FIRE ZONE
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt11EAST COUNTY MEDIA
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt12MT LAGUNA FSC
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt13OLIVENHAIN FSC
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt14PALOMAR MOUNTAIN FSC
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt15ESCONDIDO FIRE DEPT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt16POWAY NEIGHBORHOOD EMERGENCY CORPS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt17CITY OF EL CAJON FIRE DEPT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt18ALVARADO ESTATES FSC
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt19CITY OF LA MESA FIRE DEPT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt20IMPERIAL BEACH FIRE DEPT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt21ESCONDIDO FSC
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt22WYNOLA WATER DISTRICT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt23POWAY FIRE DEPT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt24SAN DIEGO COUNTY FIRE DISTRIC
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt25SAN MARCOS FIRE DEPT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt26SAN MIGUEL FIRE DISTRICT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt27SANTEE FIRE DEPT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt28THE PATRIOT GROUP
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt29CHULA VISTA FSC
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt30COLLEGE CANYONS FSC
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt31CUYAMACA WOOD FSC
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt32JAMUT FSC

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