Civic Intelligence

Defined Benefit Retirement

EIN 46-2463807 • 501(c)4 • Palmetto Bay, FL

Profile

The primary purpose of the organization is to educate the public as to the benefits of defined benefit pension plans for firefighters and other first responders. They believe that changing retirement plan types for firefighters to defined contribution type plans reduces the inventives to work in such a hazardous profession and eventually leads to a lower quality workforce in a job in which their performance often is the difference between life or death to members of the public. They expect to educate the public in printed articles as well as seminars given by the members, although neither has yet been produced. They expect this to benefit the community by helping to maintain a high quality of individuals in the fire department.

17510 SW 83 AvePalmetto Bay, FL 33157

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

97th percentile

77%

Higher net margin than 97% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2025

Top Officer Pay

91st percentile

$0

Higher top officer pay than 91% of similar nonprofits.

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

501(c)4 • <$500k nonprofits • Source year 2025

Asset Growth

78th percentile

15%

Faster asset growth than 78% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2023 to 2025

Revenue Growth

44th percentile

-3.3%

Faster revenue growth than 44% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2023 to 2025

Assets

Up

$422,894

Up $50,109 (+13%) from 2024

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Up

$422,894

Up $50,109 (+13%) from 2024

Revenue

Down

$65,283

Down $9,050 (-12%) from 2024

Expenses

Down

$15,173

Down $5,895 (-28%) from 2024

Net Income

Down

$50,110

Down $3,155 (-5.9%) from 2024

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2014: $35,654Liabilities 2014: $1,0012014Assets 2015: $61,826Net Assets 2015: $61,8262015Assets 2016: $88,159Net Assets 2016: $88,1592016Assets 2017: $110,366Net Assets 2017: $110,3662017Assets 2018: $100,837Net Assets 2018: $100,8372018Assets 2019: $142,968Net Assets 2019: $142,9682019Assets 2020: $188,390Net Assets 2020: $188,3902020Assets 2021: $226,765Net Assets 2021: $226,7652021Assets 2022: $269,239Net Assets 2022: $269,2392022Assets 2023: $319,519Liabilities 2023: $02023Assets 2024: $372,785Net Assets 2024: $372,7852024Assets 2025: $422,894Net Assets 2025: $422,8942025

Highlighted filing

2025

Assets$422,894
Liabilities-
Net Assets$422,894

Operations Trend

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

$100K$50K$0-$50KRevenue 2014: $45,740Expenses 2014: $11,087Net Income 2014: $34,6532014Revenue 2015: $45,496Expenses 2015: $18,324Net Income 2015: $27,1722015Revenue 2016: $53,083Expenses 2016: $25,749Net Income 2016: $27,3342016Revenue 2017: $52,217Expenses 2017: $30,010Net Income 2017: $22,2072017Revenue 2018: $51,766Expenses 2018: $61,295Net Income 2018: -$9,5292018Revenue 2019: $55,860Expenses 2019: $13,730Net Income 2019: $42,1302019Revenue 2020: $54,637Expenses 2020: $9,214Net Income 2020: $45,4232020Revenue 2021: $53,720Expenses 2021: $15,344Net Income 2021: $38,3762021Revenue 2022: $54,290Expenses 2022: $11,816Net Income 2022: $42,4742022Revenue 2023: $69,747Expenses 2023: $12,476Net Income 2023: $57,2712023Revenue 2024: $74,333Expenses 2024: $21,068Net Income 2024: $53,2652024Revenue 2025: $65,283Expenses 2025: $15,173Net Income 2025: $50,1102025

Highlighted filing

2025

Revenue$65,283
Expenses$15,173
Net Income$50,110

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Sep 30, 2025
Signed
Dec 9, 2025
Return Version
2024v5.0
Gross Receipts
$65,283
Mission and Program Overview

Mission

The primary purpose of the organization is to educate the public as to the benefits of defined benefit pension plans for firefighters and other first responders. They believe that changing retirement plan types for firefighters to defined contribution type plans reduces the inventives to work in such a hazardous profession and eventually leads to a lower quality workforce in a job in which their performance often is the difference between life or death to members of the public. They have educated the public in printed articles, seminars, website, and emails in order to further their goals of protecting defined benefit pensions for public safety officers. They expect this to benefit the community by helping to maintain a high quality of individuals in the fire department.

The primary purpose of the organization is to educate the public as to the benefits of defined benefit pension plans for firefighters and other first responders. They believe that changing retirement plan types for firefighters to defined contribution type plans reduces the incentives to work in such a hazardous profession and eventually leads to a lower quality workforce in a job in which their performance often is the difference between life or death to members of the public. They have educated the public in printed articles, seminars, website, disseminated flyers and emails in order to further their goals of protecting defined benefit pensions for public safety officers. They expect this to benefit the community by helping to maintain a high quality of individuals in the fire department.

Program Services

DescriptionGrantsExpenses
THE FIRST ACCOMPLISHMENT OF THE ORGANIZATION IS TO EDUCATE THE PUBLIC AS TO THE BENEFITS OF DEFINED BENEFIT PENSION PLANS FOR FIREFIGHTERS AND OTHER FIRST RESPONDERS. THEY BELIEVE THAT CHANGING RETIREMENT PLAN TYPES FOR FIREFIGHTERS TO DEFINED CONTRIBUTION TYPE PLANS REDUCES THE INCENTIVES TO WORK IN SUCH A HAZARDOUS PROFESSION AND EVENTUALLY LEADS TO A LOWER QUALITY WORKFORCE IN A JOB IN WHICH THEIR PERFORMANCE OFTEN IS THE DIFFERENCE BETWEEN LIFE OR DEATH TO MEMBERS OF THE PUBLIC. THEY HAVE EDUCATED THE PUBLIC IN PRINTED ARTICLES, SEMINARS, WEBSITE, DISSEMINATED FLYERS AND EMAILS IN ORDER TO FURTHER THEIR GOALS OF PROTECTING DEFINED BENEFIT PENSIONS FOR PUBLIC SAFETY OFFICERS. THEY EXPECT THIS TO BENEFIT THE COMMUNITY BY HELPING TO MAINTAIN A HIGH QUALITY OF INDIVIDUALS IN THE FIRE DEPARTMENT.-$11,379
THE FIRST ACCOMPLISHMENT OF THE ORGANIZATION IS TO EDUCATE THE PUBLIC AS TO THE BENEFITS OF DEFINED BENEFIT PENSION PLANS FOR FIREFIGHTERS AND OTHER FIRST RESPONDERS. THEY BELIEVE THAT CHANGING RETIREMENT PLAN TYPES FOR FIREFIGHTERS TO DEFINED CONTRIBUTION TYPE PLANS REDUCES THE INCENTIVES TO WORK IN SUCH A HAZARDOUS PROFESSION AND EVENTUALLY LEADS TO A LOWER QUALITY WORKFORCE IN A JOB IN WHICH THEIR PERFORMANCE OFTEN IS THE DIFFERENCE BETWEEN LIFE OR DEATH TO MEMBERS OF THE PUBLIC. THEY HAVE EDUCATED THE PUBLIC IN PRINTED ARTICLES, SEMINARS, WEBSITE, DISSEMINATED FLYERS AND EMAILS IN ORDER TO FURTHER THEIR GOALS OF PROTECTING DEFINED BENEFIT PENSIONS FOR PUBLIC SAFETY OFFICERS. THEY EXPECT THIS TO BENEFIT THE COMMUNITY BY HELPING TO MAINTAIN A HIGH QUALITY OF INDIVIDUALS IN THE FIRE DEPARTMENT.-$3,793
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
TOM GABRIELPresidentPT$0--
WILLIAM BRYSONTreasurerPT$0--
JOE BURNSVPPT$0--
TERI G SADLERAdmin SecretPT$0--
Political and Lobbying Activity
In-house lobbying only
No

Reported Spending and Taxes

Line ItemAmount
Total Exempt Function Spending$3,000

Section 527 Organizations

OrganizationLocationAmount
82-4864666Miami, FL$3,000
Filing and Contact Details

Filer

Filer Name
Defined Benefit Retirement
EIN
46-2463807
Phone
3053244004
Address
17510 SW 83 AVE, PALMETTO BAY, FL 33157

Signing Officer

Name
Tom Gabriel
Title
President
Phone
3053244004
Signed
2025-12-09
Discuss with paid preparer
Yes

Preparer

Firm
Mka Advisory LLC
Address
501 S NEW YORK AVE STE 100, WINTER PARK, FL 32789-4241
Preparer
Ric Perez CPA
Phone
4076445811
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

Expenses office supplies 1,008 consultants 1,715 website 395 food 581 newsletter 2,468 fees & charges 61 donations 3,000 total 9,228

Form 990-ez, Part III

The primary purpose of the organization is to educate the public as to the benefits of defined benefit pension plans for firefighters and other first responders. They believe that changing retirement plan types for firefighters to defined contribution type plans reduces the incentives to work in such a hazardous profession and eventually leads to a lower quality workforce in a job in which their performance often is the difference between life or death to members of the public. They have educated the public in printed articles, seminars, website, disseminated flyers and emails in order to further their goals of protecting defined benefit pensions for public safety officers. They expect this to benefit the community by helping to maintain a high quality of individuals in the fire department.

Form 990-ez, Part III, Line 28

The first accomplishment of the organization is to educate the public as to the benefits of defined benefit pension plans for firefighters and other first responders. They believe that changing retirement plan types for firefighters to defined contribution type plans reduces the incentives to work in such a hazardous profession and eventually leads to a lower quality workforce in a job in which their performance often is the difference between life or death to members of the public. They have educated the public in printed articles, seminars, website, disseminated flyers and emails in order to further their goals of protecting defined benefit pensions for public safety officers. They expect this to benefit the community by helping to maintain a high quality of individuals in the fire department.

Form 990-ez, Part III, Line 31

The first accomplishment of the organization is to educate the public as to the benefits of defined benefit pension plans for firefighters and other first responders. They believe that changing retirement plan types for firefighters to defined contribution type plans reduces the incentives to work in such a hazardous profession and eventually leads to a lower quality workforce in a job in which their performance often is the difference between life or death to members of the public. They have educated the public in printed articles, seminars, website, disseminated flyers and emails in order to further their goals of protecting defined benefit pensions for public safety officers. They expect this to benefit the community by helping to maintain a high quality of individuals in the fire department.

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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES OFFICE SUPPLIES 1,008 CONSULTANTS 1,715 WEBSITE 395 FOOD 581 NEWSLETTER 2,468 FEES & CHARGES 61 DONATIONS 3,000 TOTAL 9,228
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE PRIMARY PURPOSE OF THE ORGANIZATION IS TO EDUCATE THE PUBLIC AS TO THE BENEFITS OF DEFINED BENEFIT PENSION PLANS FOR FIREFIGHTERS AND OTHER FIRST RESPONDERS. THEY BELIEVE THAT CHANGING RETIREMENT PLAN TYPES FOR FIREFIGHTERS TO DEFINED CONTRIBUTION TYPE PLANS REDUCES THE INCENTIVES TO WORK IN SUCH A HAZARDOUS PROFESSION AND EVENTUALLY LEADS TO A LOWER QUALITY WORKFORCE IN A JOB IN WHICH THEIR PERFORMANCE OFTEN IS THE DIFFERENCE BETWEEN LIFE OR DEATH TO MEMBERS OF THE PUBLIC. THEY HAVE EDUCATED THE PUBLIC IN PRINTED ARTICLES, SEMINARS, WEBSITE, DISSEMINATED FLYERS AND EMAILS IN ORDER TO FURTHER THEIR GOALS OF PROTECTING DEFINED BENEFIT PENSIONS FOR PUBLIC SAFETY OFFICERS. THEY EXPECT THIS TO BENEFIT THE COMMUNITY BY HELPING TO MAINTAIN A HIGH QUALITY OF INDIVIDUALS IN THE FIRE DEPARTMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FIRST ACCOMPLISHMENT OF THE ORGANIZATION IS TO EDUCATE THE PUBLIC AS TO THE BENEFITS OF DEFINED BENEFIT PENSION PLANS FOR FIREFIGHTERS AND OTHER FIRST RESPONDERS. THEY BELIEVE THAT CHANGING RETIREMENT PLAN TYPES FOR FIREFIGHTERS TO DEFINED CONTRIBUTION TYPE PLANS REDUCES THE INCENTIVES TO WORK IN SUCH A HAZARDOUS PROFESSION AND EVENTUALLY LEADS TO A LOWER QUALITY WORKFORCE IN A JOB IN WHICH THEIR PERFORMANCE OFTEN IS THE DIFFERENCE BETWEEN LIFE OR DEATH TO MEMBERS OF THE PUBLIC. THEY HAVE EDUCATED THE PUBLIC IN PRINTED ARTICLES, SEMINARS, WEBSITE, DISSEMINATED FLYERS AND EMAILS IN ORDER TO FURTHER THEIR GOALS OF PROTECTING DEFINED BENEFIT PENSIONS FOR PUBLIC SAFETY OFFICERS. THEY EXPECT THIS TO BENEFIT THE COMMUNITY BY HELPING TO MAINTAIN A HIGH QUALITY OF INDIVIDUALS IN THE FIRE DEPARTMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FIRST ACCOMPLISHMENT OF THE ORGANIZATION IS TO EDUCATE THE PUBLIC AS TO THE BENEFITS OF DEFINED BENEFIT PENSION PLANS FOR FIREFIGHTERS AND OTHER FIRST RESPONDERS. THEY BELIEVE THAT CHANGING RETIREMENT PLAN TYPES FOR FIREFIGHTERS TO DEFINED CONTRIBUTION TYPE PLANS REDUCES THE INCENTIVES TO WORK IN SUCH A HAZARDOUS PROFESSION AND EVENTUALLY LEADS TO A LOWER QUALITY WORKFORCE IN A JOB IN WHICH THEIR PERFORMANCE OFTEN IS THE DIFFERENCE BETWEEN LIFE OR DEATH TO MEMBERS OF THE PUBLIC. THEY HAVE EDUCATED THE PUBLIC IN PRINTED ARTICLES, SEMINARS, WEBSITE, DISSEMINATED FLYERS AND EMAILS IN ORDER TO FURTHER THEIR GOALS OF PROTECTING DEFINED BENEFIT PENSIONS FOR PUBLIC SAFETY OFFICERS. THEY EXPECT THIS TO BENEFIT THE COMMUNITY BY HELPING TO MAINTAIN A HIGH QUALITY OF INDIVIDUALS IN THE FIRE DEPARTMENT.
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