Civic Intelligence

Palm Beach County Fire Fighters Employees' Benefits Fund

EIN 59-2477751 • 501(c)9 • West Palm Beach, FL

Profile

SEE BELOW

7240 7th Pl NWest Palm Beach, FL 33411
Siviq Scores

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

Liabilities / Assets

67th percentile

0.12x

Higher debt load relative to assets than 67% of similar nonprofits.

501(c)9 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

68th percentile

0.12x

Higher debt load relative to revenue than 68% of similar nonprofits.

501(c)9 • $25M-$50M nonprofits • Source year 2024

Net Margin

11th percentile

-14%

Higher net margin than 11% of similar nonprofits.

501(c)9 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

72nd percentile

$191,451

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 0.4% of source-year revenue.

501(c)9 • $25M-$50M nonprofits • Source year 2024

Asset Growth

16th percentile

-7.5%

Faster asset growth than 16% of similar nonprofits.

501(c)9 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

49th percentile

7.0%

Faster revenue growth than 49% of similar nonprofits.

501(c)9 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets67th percentile

Assets

Down

$44,527,273

Down $3,625,704 (-7.5%) from 2023

Liabilities

Up

$5,488,110

Up $1,223,877 (+29%) from 2023

Net Assets

Down

$39,039,163

Down $4,849,581 (-11%) from 2023

Operations
Liabilities / Revenue68th percentileNet Margin11th percentile

Revenue

Up

$46,713,917

Up $3,072,705 (+7.0%) from 2023

Expenses

Up

$53,394,169

Up $7,071,999 (+15%) from 2023

Net Income

Down

-$6,680,252

Down $3,999,294 (-149%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth16th percentile

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

$60M$40M$20M$0Assets 2010: $22,603,204Liabilities 2010: $2,578,402Net Assets 2010: $20,024,8022010Assets 2011: $27,464,126Liabilities 2011: $2,627,215Net Assets 2011: $24,836,9112011Assets 2012: $28,979,194Liabilities 2012: $2,972,330Net Assets 2012: $26,006,8642012Assets 2013: $26,123,087Liabilities 2013: $2,937,509Net Assets 2013: $23,185,5782013Assets 2014: $23,718,455Liabilities 2014: $3,784,994Net Assets 2014: $19,933,4612014Assets 2015: $18,079,125Liabilities 2015: $3,978,027Net Assets 2015: $14,101,0982015Assets 2016: $20,001,912Liabilities 2016: $3,851,252Net Assets 2016: $16,150,6602016Assets 2017: $26,899,032Liabilities 2017: $3,166,165Net Assets 2017: $23,732,8672017Assets 2018: $29,082,084Liabilities 2018: $3,741,454Net Assets 2018: $25,340,6302018Assets 2019: $35,938,689Liabilities 2019: $3,083,329Net Assets 2019: $32,855,3602019Assets 2020: $50,163,061Liabilities 2020: $6,896,206Net Assets 2020: $43,266,8552020Assets 2021: $54,450,033Liabilities 2021: $5,608,625Net Assets 2021: $48,841,4082021Assets 2022: $46,217,473Liabilities 2022: $4,171,056Net Assets 2022: $42,046,4172022Assets 2023: $48,152,977Liabilities 2023: $4,264,233Net Assets 2023: $43,888,7442023Assets 2024: $44,527,273Liabilities 2024: $5,488,110Net Assets 2024: $39,039,1632024

Highlighted filing

2024

Assets$44,527,273
Liabilities$5,488,110
Net Assets$39,039,163
Open 2024 Filing

Operations Trend

Revenue Growth49th percentile

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

$60M$40M$20M$0-$20MExpenses 2010: $17,106,1862010Revenue 2011: $25,605,927Expenses 2011: $20,760,594Net Income 2011: $4,845,3332011Expenses 2012: $23,968,2732012Revenue 2013: $24,616,216Expenses 2013: $27,400,817Net Income 2013: -$2,784,6012013Revenue 2014: $26,648,329Expenses 2014: $29,854,932Net Income 2014: -$3,206,6032014Revenue 2015: $28,887,051Expenses 2015: $34,285,841Net Income 2015: -$5,398,7902015Revenue 2016: $32,601,667Expenses 2016: $31,594,400Net Income 2016: $1,007,2672016Revenue 2017: $33,315,039Expenses 2017: $27,713,534Net Income 2017: $5,601,5052017Revenue 2018: $34,855,392Expenses 2018: $31,974,778Net Income 2018: $2,880,6142018Revenue 2019: $37,073,824Expenses 2019: $32,704,042Net Income 2019: $4,369,7822019Revenue 2020: $49,974,142Expenses 2020: $42,621,854Net Income 2020: $7,352,2882020Revenue 2021: $53,363,848Expenses 2021: $50,570,576Net Income 2021: $2,793,2722021Revenue 2022: $41,969,651Expenses 2022: $42,119,676Net Income 2022: -$150,0252022Revenue 2023: $43,641,212Expenses 2023: $46,322,170Net Income 2023: -$2,680,9582023Revenue 2024: $46,713,917Expenses 2024: $53,394,169Net Income 2024: -$6,680,2522024

Highlighted filing

2024

Revenue$46,713,917
Expenses$53,394,169
Net Income-$6,680,252
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$44,527,273
Liabilities
$5,488,110
Net assets
$39,039,163
Revenue
$46,713,917
Expenses
$53,394,169
Net income
-$6,680,252
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$44.5$5.49$39.0$46.7$53.4$6.68
2023Detailed filing. Detailed filing data is available for this year.$48.2$4.26$43.9$43.6$46.3$2.68
2022Detailed filing. Detailed filing data is available for this year.$46.2$4.17$42.0$42.0$42.1$0.15
2021Detailed filing. Detailed filing data is available for this year.$54.5$5.61$48.8$53.4$50.6$2.79
2020Detailed filing. Detailed filing data is available for this year.$50.2$6.90$43.3$50.0$42.6$7.35
2019Detailed filing. Detailed filing data is available for this year.$35.9$3.08$32.9$37.1$32.7$4.37
2018Detailed filing. Detailed filing data is available for this year.$29.1$3.74$25.3$34.9$32.0$2.88
2017Detailed filing. Detailed filing data is available for this year.$26.9$3.17$23.7$33.3$27.7$5.60
2016Detailed filing. Detailed filing data is available for this year.$20.0$3.85$16.2$32.6$31.6$1.01
2015Detailed filing. Detailed filing data is available for this year.$18.1$3.98$14.1$28.9$34.3$5.40
2014Detailed filing. Detailed filing data is available for this year.$23.7$3.78$19.9$26.6$29.9$3.21
2013Summary only. Only limited summary data is available for this year.$26.1$2.94$23.2$24.6$27.4$2.78
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$29.0$2.97$26.0$24.0
2011Summary only. Only limited summary data is available for this year.$27.5$2.63$24.8$25.6$20.8$4.85
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$22.6$2.58$20.0$17.1
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 5, 2025
Return Version
2024v5.0
Gross Receipts
$48,010,031
Mission and Program Overview

Mission

SEE BELOW

To provide health and life insurance benefits to participants and their dependents.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$43,888,744$39,039,163▼ $4,849,581
Investments in Publicly Traded Securities$38,034,152$33,420,722▼ $4,613,430
Land, Buildings, and Equipment, Net$3,675,070$4,211,701▲ $536,631
Savings and Temporary Cash Investments$3,764,620$4,041,798▲ $277,178
Accounts Receivable$1,951,930$2,238,683▲ $286,753
Prepaid Expenses and Deferred Charges$258,660$206,741▼ $51,919
Inventories for Sale or Use$160,845$160,845→ $0
Total Assets$48,152,977$44,527,273▼ $3,625,704
Other Assets Total$307,700$246,783▼ $60,917
Liabilities
Other Liabilities$3,964,854$5,155,779▲ $1,190,925
Accounts Payable and Accrued Expenses$246,879$237,331▼ $9,548
Deferred Revenue$52,500$95,000▲ $42,500
Total Liabilities$4,264,233$5,488,110▲ $1,223,877
Net Assets / Fund Balance
Total Net Assets Fund Balance$43,888,744$39,039,163▼ $4,849,581
Total Liabilities and Net Assets / Fund Balance$48,152,977$44,527,273▼ $3,625,704

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$3,680,359$3,000,599$6,680,958
Land$531,342-$531,342
Compensation and Service Providers
Top Officer Pay72nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michael SedgwickDirector ProFT$173,295$18,156$191,451
Michael SedgwickDirector Program M.-$173,295$18,156$191,451
Michael BergeronFinance DireFT$88,735$47,198$135,933
Anthony TozziVice Chairma-$600-$600
Armand NaultChairman-$600-$600
Bradley LabarTrustee-$600-$600
Bryan PratherTrustee-$600-$600
Jeffrey NewsomeTrustee-$600-$600
Matthew GaffneyTrustee-$600-$600

Board Members and Trustees

NameTitle
Neal NiemczykTrustee
Nicholas GeorgeTrustee
Robertta MangerTrustee
Traci MooreSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$43,633,702
Investment Income
$2,775,410
Other Revenue
$304,805
Change in Net Assets
$-6,680,252

Audited Revenue Reconciliation

Revenue per Audited Statements
$46,668,699
Revenue Not Reported on Financial Statements
$45,218
Revenue Not Reported on Form 990
$1,830,671
Total Revenue per Audited Statements
$48,499,370
Total Revenue per Form 990
$46,713,917
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$9,620,826
Other Expenses$5,835,129
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$37,938,214
Other Salaries and Wages---$7,692,020
Fees for Services Other---$1,356,311
Other Employee Benefits---$1,001,735
Payroll Taxes---$524,214
Current Officers, Directors, Trustees, and Key Employees---$402,857
All Other Expenses---$379,994
Insurance---$260,841
Depreciation Depletion---$229,858
Conferences and Meetings---$143,933
Fees for Services Legal---$139,103
Other Expenses---$123,102
Office Expenses---$80,594
Fees for Service Investment Mgmnt Fees---$45,218
Fees for Services Accounting---$27,202
Total Functional Expenses$0$0$0$53,394,169

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$53,394,169
Expenses per Audited Statements$52,281,213
Total Expenses per Audited Statements$52,281,213
Expenses Not Reported on Financial Statements$1,112,956
Other Expense Adjustments$1,067,738
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Benefit Liabilities$4,452,794
Other Liabilities$451,087
Operating Lease Liability$251,898
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
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, Page 6, Part VI, Line 11B

“Board of trustees reviewed the 990 before submission”

Form 990, Page 6, Part VI, Line 19

“UPON REQUEST”

Filing and Contact Details

Filer

Filer Name
Palm Beach County Fire Fighters
EIN
59-2477751
Phone
5619690729
Address
7240 7TH PL N, WEST PALM BEACH, FL 33411

Signing Officer

Name
Armand Nault
Title
Chairman
Phone
5619690729
Signed
2025-11-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Armand Nault
Formed
1985
Legal Domicile
Fl
Voting Board Members
10
Independent Board Members
10
Employees
8

Preparer

Firm
Ksdt & Co LLC
Address
9300 S DADELAND BLVD STE 600, MIAMI, FL 33156
Preparer
Staci F Gralnick-parrish CPA
Phone
3056703370
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“Health and life insurance benefits are provided to participants and their dependents”

Financial Statement Notes

Schedule D, Page 3, Part X

“The plan is exempt from federal income taxes under irc 501(c)(9) and, therefore, no provision for federal income taxes has been made. In addition, the plan is required to operate in conformity with the internal revenue code (irc) to maintain the tax-exempt status. The trustees believe that the plan is being operated in compliance with the applicable requirements of the irc and, therefore, believe that the plan is tax- exempt. Accounting principles generally accepted in the united states of america require plan management to evaluate tax positions taken by the plan and recognize a tax liability (or asset) if it has taken an uncertain position that more likely than not would not be sustained upon examination by the internal revenue service. The plan has taken no such positions. The plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. Management believes the plan is no longer subject to income tax audits for the years ending prior to december 31, 2021.”

Schedule D, Page 4, Part XII, Line 4B

“IBNR CHANGES 1,067,738”

Raw XML AppendixShowing 400 of 410 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/OtherLiabilitiesOrgGrp/Desc2OPERATING LEASE LIABILITY
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IRS990ScheduleD/RevenueNotReportedFinclStmtAmt045218
IRS990ScheduleD/RevenueSubtotalAmt046668699
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE PLAN IS EXEMPT FROM FEDERAL INCOME TAXES UNDER IRC 501(C)(9) AND, THEREFORE, NO PROVISION FOR FEDERAL INCOME TAXES HAS BEEN MADE. IN ADDITION, THE PLAN IS REQUIRED TO OPERATE IN CONFORMITY WITH THE INTERNAL REVENUE CODE (IRC) TO MAINTAIN THE TAX-EXEMPT STATUS. THE TRUSTEES BELIEVE THAT THE PLAN IS BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC AND, THEREFORE, BELIEVE THAT THE PLAN IS TAX- EXEMPT. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF IT HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE PLAN HAS TAKEN NO SUCH POSITIONS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. MANAGEMENT BELIEVES THE PLAN IS NO LONGER SUBJECT TO INCOME TAX AUDITS FOR THE YEARS ENDING PRIOR TO DECEMBER 31, 2021.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1IBNR CHANGES 1,067,738
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0DIRECTOR PROGRAM M.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD OF TRUSTEES REVIEWED THE 990 BEFORE SUBMISSION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UPON REQUEST
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-05
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0260547877
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KSDT & CO LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt09300 S DADELAND BLVD STE 600
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MIAMI

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