Civic Intelligence

Palm Beach County Fire Fighters Employees' Benefits Fund

990 • Fiscal year 2018 • EIN 59-2477751

Jan 01, 2018 to Dec 31, 2018 • Filed on Sep 16, 2019

Organization Profile
7240 7th Pl NWest Palm Beach, FL 33411

(561) 969-0729

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

64th percentile

0.13x

Higher debt load relative to assets than 64% of similar nonprofits.

2018 filings • 501(c)9 • $25M-$50M nonprofits • Source year 2018

Liabilities / Revenue

63rd percentile

0.11x

Higher debt load relative to revenue than 63% of similar nonprofits.

2018 filings • 501(c)9 • $25M-$50M nonprofits • Source year 2018

Net Margin

58th percentile

8.3%

Higher net margin than 58% of similar nonprofits.

2018 filings • 501(c)9 • $25M-$50M nonprofits • Source year 2018

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.

2018 filings • 501(c)9 • $25M-$50M nonprofits • Source year 2018

Asset Growth

67th percentile

8.1%

Faster asset growth than 67% of similar nonprofits.

2018 filings • 501(c)9 • $25M-$50M nonprofits • Annualized from 2017 to 2018

Revenue Growth

52nd percentile

4.6%

Faster revenue growth than 52% of similar nonprofits.

2018 filings • 501(c)9 • $25M-$50M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets64th percentile

Assets

Up

$29,082,084

Up $2,183,052 (+8.1%) from 2017

Net Assets

Up

$25,340,630

Up $1,607,763 (+6.8%) from 2017

Liabilities

Up

$3,741,454

Up $575,289 (+18%) from 2017

Revenue And Expenses
Liabilities / Revenue63rd percentileNet Margin58th percentile

Revenue

Up

$34,855,392

Up $1,540,353 (+4.6%) from 2017

Expenses

Up

$31,974,778

Up $4,261,244 (+15%) from 2017

Net Income

Down

$2,880,614

Down $2,720,891 (-49%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth67th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2018

Assets$29,082,084
Liabilities$3,741,454
Net Assets$25,340,630
Open 2018 Filing

Operations Trend

Revenue Growth52nd percentile

Revenue, expenses, and net income across loaded years, with this 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

2018

Revenue$34,855,392
Expenses$31,974,778
Net Income$2,880,614
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Sep 16, 2019
Return Version
2018v3.1
Gross Receipts
$34,855,392
Mission and Program Overview

Mission

SEE BELOW

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$23,732,867$25,340,630▲ $1,607,763
Investments in Publicly Traded Securities$19,908,947$21,660,425▲ $1,751,478
Savings and Temporary Cash Investments$3,904,755$4,363,721▲ $458,966
Land, Buildings, and Equipment, Net$2,026,744$1,819,849▼ $206,895
Accounts Receivable$959,843$1,068,584▲ $108,741
Prepaid Expenses and Deferred Charges$58,347$120,376▲ $62,029
Inventories for Sale or Use$40,396$49,129▲ $8,733
Total Assets$26,899,032$29,082,084▲ $2,183,052
Liabilities
Other Liabilities$2,902,012$3,494,671▲ $592,659
Accounts Payable and Accrued Expenses$256,653$239,283▼ $17,370
Deferred Revenue$7,500$7,500→ $0
Total Liabilities$3,166,165$3,741,454▲ $575,289
Net Assets / Fund Balance
Total Net Assets Fund Balance$23,732,867$25,340,630▲ $1,607,763
Total Liabilities and Net Assets / Fund Balance$26,899,032$29,082,084▲ $2,183,052

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,819,849$1,919,127$3,738,976
Compensation and Service Providers
Top Officer Pay40th percentile

Board Members and Trustees

NameTitle
Armand NaultChairman
Brent HendersonVice Chairma
Anthony TozziTrustee
Guy RoperTrustee
Jason WasielewskiTrustee
John FlahertyTrustee
Matthew GaffneyTrustee
Neal NiemczykTrustee
Scott BieleckyTrustee
Paul JaremkoSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$34,212,506
Investment Income
$583,925
Other Revenue
$58,961
Change in Net Assets
$2,880,614

Audited Revenue Reconciliation

Revenue per Audited Statements
$34,829,906
Revenue Not Reported on Financial Statements
$25,486
Revenue Not Reported on Form 990
$-1,272,851
Total Revenue per Audited Statements
$33,557,055
Total Revenue per Form 990
$34,855,392
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,601,051
Other Expenses$2,764,763
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$25,608,964
Other Salaries and Wages---$3,024,699
Fees for Services Other---$1,045,005
Other Employee Benefits---$383,131
Depreciation Depletion---$358,292
Payroll Taxes---$193,221
All Other Expenses---$140,643
Fees for Services Legal---$123,627
Insurance---$117,401
Office Expenses---$70,968
Conferences and Meetings---$58,874
Other Expenses---$40,239
Fees for Service Investment Mgmnt Fees---$25,486
Fees for Services Accounting---$17,000
Total Functional Expenses$0$0$0$31,974,778

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$31,974,778
Expenses per Audited Statements$31,949,292
Total Expenses per Audited Statements$31,949,292
Expenses Not Reported on Financial Statements$25,486
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$3,249,671
Due for Pending Trades$245,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
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
2019-09-16
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
45

Preparer

Firm
Ksdt & Co LLC
Address
9300 S DADELAND BLVD STE 600, MIAMI, FL 33156-2721
Preparer
Isabel H Goldberg 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”

Raw XML Appendix347 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0256653
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0239283
IRS990/AccountsReceivableGrp/BOYAmt0959843
IRS990/AccountsReceivableGrp/EOYAmt01068584
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0SEE BELOW
IRS990/AllOtherExpensesGrp/TotalAmt0140643
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0false
IRS990/BenefitsToMembersGrp/TotalAmt025608964
IRS990/BooksInCareOfDetail/PersonNm0MIKE BERGERON
IRS990/BooksInCareOfDetail/PhoneNum05619696663
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt07240 7TH PL N
IRS990/BooksInCareOfDetail/USAddress/CityNm0WEST PALM BEACH
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0FL
IRS990/BooksInCareOfDetail/USAddress/ZIPCd033411
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt058874
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt025608964
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0583925
IRS990/CYOtherExpensesAmt02764763
IRS990/CYOtherRevenueAmt058961
IRS990/CYProgramServiceRevenueAmt034212506
IRS990/CYRevenuesLessExpensesAmt02880614
IRS990/CYSalariesCompEmpBnftPaidAmt03601051
IRS990/CYTotalExpensesAmt031974778
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt034855392
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt07500
IRS990/DeferredRevenueGrp/EOYAmt07500
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt0358292
IRS990/Desc0HEALTH AND LIFE INSURANCE BENEFITS ARE PROVIDED TO PARTICIPANTS AND THEIR DEPENDENTS.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt045
IRS990/EmploymentTaxReturnsFiledInd0false
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt017000
IRS990/FeesForServicesLegalGrp/TotalAmt0123627
IRS990/FeesForServicesOtherGrp/TotalAmt01045005
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt025486
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/PersonNm0PAUL JAREMKO
IRS990/Form990PartVIISectionAGrp/PersonNm1BRENT HENDERSON
IRS990/Form990PartVIISectionAGrp/PersonNm2ANTHONY TOZZI
IRS990/Form990PartVIISectionAGrp/PersonNm3MATTHEW GAFFNEY
IRS990/Form990PartVIISectionAGrp/PersonNm4NEAL NIEMCZYK
IRS990/Form990PartVIISectionAGrp/PersonNm5GUY ROPER
IRS990/Form990PartVIISectionAGrp/PersonNm6JASON WASIELEWSKI
IRS990/Form990PartVIISectionAGrp/PersonNm7ARMAND NAULT
IRS990/Form990PartVIISectionAGrp/PersonNm8JOHN FLAHERTY
IRS990/Form990PartVIISectionAGrp/PersonNm9SCOTT BIELECKY
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/TitleTxt0SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE CHAIRMA
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9TRUSTEE
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01985
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt010
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt034855392
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt010
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/TotalAmt0117401
IRS990/InventoriesForSaleOrUseGrp/BOYAmt040396
IRS990/InventoriesForSaleOrUseGrp/EOYAmt049129
IRS990/InvestmentIncomeGrp/ExclusionAmt0583925
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0583925
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt019908947
IRS990/InvestmentsPubTradedSecGrp/EOYAmt021660425
IRS990/IRPDocumentCnt020
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01919127
IRS990/LandBldgEquipBasisNetGrp/BOYAmt02026744
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01819849
IRS990/LandBldgEquipCostOrOtherBssAmt03738976
IRS990/LegalDomicileStateCd0FL
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0SEE BELOW
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt023732867
IRS990/NetAssetsOrFundBalancesEOYAmt025340630
IRS990/NetUnrlzdGainsLossesInvstAmt0-1272851
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/TotalAmt070968
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0383131
IRS990/OtherExpensesGrp/Desc0SUPPLIES
IRS990/OtherExpensesGrp/Desc1REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc2UTILITIES
IRS990/OtherExpensesGrp/Desc3LICENSES
IRS990/OtherExpensesGrp/TotalAmt0453860
IRS990/OtherExpensesGrp/TotalAmt1269561
IRS990/OtherExpensesGrp/TotalAmt243807
IRS990/OtherExpensesGrp/TotalAmt340239
IRS990/OtherLiabilitiesGrp/BOYAmt02902012
IRS990/OtherLiabilitiesGrp/EOYAmt03494671
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt058961
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt058961
IRS990/OtherRevenueTotalAmt058961
IRS990/OtherSalariesAndWagesGrp/TotalAmt03024699
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/TotalAmt0193221
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt058347
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0120376
IRS990/PrincipalOfficerNm0ARMAND NAULT
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0EMPLOYER CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/Desc1EMPLOYEE CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/Desc2RETIREES CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/Desc3COBRA CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt021250637
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt16952765
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt25972150
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt336954
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt021250637
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt16952765
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt25972150
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt336954
IRS990/ProgSrvcAccomActyOtherGrp/Desc0HEALTH AND LIFE INSURANCE BENEFITS ARE PROVIDED TO PARTICIPANTS AND THEIR DEPENDENTS
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt022054572
IRS990/PYInvestmentIncomeAmt0526879
IRS990/PYOtherExpensesAmt02392811
IRS990/PYOtherRevenueAmt029431
IRS990/PYProgramServiceRevenueAmt032758729
IRS990/PYRevenuesLessExpensesAmt05601505
IRS990/PYSalariesCompEmpBnftPaidAmt03266151
IRS990/PYTotalExpensesAmt027713534
IRS990/PYTotalRevenueAmt033315039
IRS990/ReconcilationRevenueExpnssAmt02880614
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt023732867
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt025340630
IRS990/SavingsAndTempCashInvstGrp/BOYAmt03904755
IRS990/SavingsAndTempCashInvstGrp/EOYAmt04363721
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt025486
IRS990ScheduleD/ExpensesSubtotalAmt031949292
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt025486
IRS990ScheduleD/InvestmentExpensesNotIncldAmt025486
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-1272851
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01819849
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01919127
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt03738976
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03249671
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1245000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0BENEFIT LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DUE FOR PENDING TRADES
IRS990ScheduleD/RevenueNotReportedAmt0-1272851
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt025486
IRS990ScheduleD/RevenueSubtotalAmt034829906
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01819849
IRS990ScheduleD/TotalExpensesPerForm990Amt031974778
IRS990ScheduleD/TotalLiabilityAmt03494671
IRS990ScheduleD/TotalRevenuePerForm990Amt034855392
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt033557055
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt031949292
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0HEALTH AND LIFE INSURANCE BENEFITS ARE PROVIDED TO PARTICIPANTS AND THEIR DEPENDENTS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD OF TRUSTEES REVIEWED THE 990 BEFORE SUBMISSION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt026899032
IRS990/TotalAssetsEOYAmt029082084
IRS990/TotalAssetsGrp/BOYAmt026899032
IRS990/TotalAssetsGrp/EOYAmt029082084
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt045
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt031974778
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03166165
IRS990/TotalLiabilitiesEOYAmt03741454
IRS990/TotalLiabilitiesGrp/BOYAmt03166165
IRS990/TotalLiabilitiesGrp/EOYAmt03741454
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt023732867
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt025340630
IRS990/TotalProgramServiceRevenueAmt034212506
IRS990/TotalRevenueGrp/ExclusionAmt0583925
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt034271467
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt034855392
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt026899032
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt029082084
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt07240 7TH PL N
IRS990/USAddress/CityNm0WEST PALM BEACH
IRS990/USAddress/StateAbbreviationCd0FL
IRS990/USAddress/ZIPCd033405
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ARMAND NAULT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum05619690729
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-09-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PALM BEACH COUNTY FIRE FIGHTERS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0EMPLOYEES' BENEFITS FUND
ReturnHeader/Filer/BusinessNameControlTxt0PALM
ReturnHeader/Filer/EIN0592477751
ReturnHeader/Filer/PhoneNum05619690729
ReturnHeader/Filer/USAddress/AddressLine1Txt07240 7TH PL N
ReturnHeader/Filer/USAddress/CityNm0WEST PALM BEACH
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd033411
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId09CE693FA7728C64397FED6355BBDF3278C140BD8
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId09C883A01D22033303388494062B74C4A3F5C7F1B
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt040.71.218.129
ReturnHeader/FilingSecurityInformation/IPDt02019-09-16
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm011:19:48
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0260547877
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KSDT & CO LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt09300 S DADELAND BLVD STE 600
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MIAMI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0331562721
ReturnHeader/PreparerPersonGrp/PhoneNum03056703370
ReturnHeader/PreparerPersonGrp/PreparationDt02019-09-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ISABEL H GOLDBERG CPA
ReturnHeader/ReturnTs02019-09-16T11:19:48-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$29,082,084
Liabilities
$3,741,454
Net assets
$25,340,630
Revenue
$34,855,392
Expenses
$31,974,778
Net income
$2,880,614
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