Civic Intelligence

Palm Beach County Fire Fighters Employees' Benefits Fund

990 • Fiscal year 2023 • EIN 59-2477751

Jan 01, 2023 to Dec 31, 2023 • Filed on Apr 30, 2025

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

62nd percentile

0.09x

Higher debt load relative to assets than 62% of similar nonprofits.

2023 filings • 501(c)9 • $25M-$50M nonprofits • Source year 2023

Liabilities / Revenue

60th percentile

0.10x

Higher debt load relative to revenue than 60% of similar nonprofits.

2023 filings • 501(c)9 • $25M-$50M nonprofits • Source year 2023

Net Margin

20th percentile

-6.1%

Higher net margin than 20% of similar nonprofits.

2023 filings • 501(c)9 • $25M-$50M nonprofits • Source year 2023

Top Officer Pay

64th percentile

$107,413

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 0.2% of source-year revenue.

2023 filings • 501(c)9 • $25M-$50M nonprofits • Source year 2023

Asset Growth

38th percentile

4.2%

Faster asset growth than 38% of similar nonprofits.

2023 filings • 501(c)9 • $25M-$50M nonprofits • Annualized from 2022 to 2023

Revenue Growth

41st percentile

4.0%

Faster revenue growth than 41% of similar nonprofits.

2023 filings • 501(c)9 • $25M-$50M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets62nd percentile

Assets

Up

$48,152,977

Up $1,935,504 (+4.2%) from 2022

Net Assets

Up

$43,888,744

Up $1,842,327 (+4.4%) from 2022

Liabilities

Up

$4,264,233

Up $93,177 (+2.2%) from 2022

Revenue And Expenses
Liabilities / Revenue60th percentileNet Margin20th percentile

Revenue

Up

$43,641,212

Up $1,671,561 (+4.0%) from 2022

Expenses

Up

$46,322,170

Up $4,202,494 (+10.0%) from 2022

Net Income

Down

-$2,680,958

Down $2,530,933 (-1687%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth38th 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

2023

Assets$48,152,977
Liabilities$4,264,233
Net Assets$43,888,744
Open 2023 Filing

Operations Trend

Revenue Growth41st 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

2023

Revenue$43,641,212
Expenses$46,322,170
Net Income-$2,680,958
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Apr 30, 2025
Return Version
2023v6.0
Gross Receipts
$44,080,418
Mission and Program Overview

Mission

SEE BELOW

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$42,046,417$43,888,744▲ $1,842,327
Investments in Publicly Traded Securities$37,676,039$38,034,152▲ $358,113
Savings and Temporary Cash Investments$3,515,592$3,764,620▲ $249,028
Land, Buildings, and Equipment, Net$2,500,685$3,675,070▲ $1,174,385
Accounts Receivable$1,893,224$1,951,930▲ $58,706
Prepaid Expenses and Deferred Charges$158,239$258,660▲ $100,421
Inventories for Sale or Use$160,845$160,845→ $0
Total Assets$46,217,473$48,152,977▲ $1,935,504
Other Assets Total$312,849$307,700▼ $5,149
Liabilities
Other Liabilities$3,958,826$3,964,854▲ $6,028
Accounts Payable and Accrued Expenses$159,730$246,879▲ $87,149
Deferred Revenue$52,500$52,500→ $0
Total Liabilities$4,171,056$4,264,233▲ $93,177
Net Assets / Fund Balance
Total Net Assets Fund Balance$42,046,417$43,888,744▲ $1,842,327
Total Liabilities and Net Assets / Fund Balance$46,217,473$48,152,977▲ $1,935,504

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$3,143,728$2,770,741$5,914,469
Land$531,342-$531,342
Compensation and Service Providers
Top Officer Pay64th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michael BergeronFinance DireFT$77,413$30,000$107,413
Paul a JaremkoSecretary-$1,100-$1,100
Robberta MangerTrustee-$1,100-$1,100
Armand NaultChairman-$1,000-$1,000
Bradley LabarTrustee-$1,000-$1,000
Bryan PratherTrustee-$1,000-$1,000
Neal NiemczykAsst Secreta-$1,000-$1,000
Traci MooreTrustee-$1,000-$1,000
Anthony TozziVice Chairma-$900-$900
Matthew GaffneyTrustee-$900-$900
Jeffrey NewsomeTrustee-$700-$700
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$42,129,507
Investment Income
$982,268
Other Revenue
$529,437
Change in Net Assets
$-2,680,958

Audited Revenue Reconciliation

Revenue per Audited Statements
$43,450,218
Revenue Not Reported on Financial Statements
$190,994
Revenue Not Reported on Form 990
$4,239,277
Other Revenue Adjustments
$160,066
Total Revenue per Audited Statements
$47,689,495
Total Revenue per Form 990
$43,641,212
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$8,515,413
Other Expenses$4,288,488
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$33,518,269
Other Salaries and Wages---$6,782,070
Fees for Services Other---$1,243,284
Other Employee Benefits---$894,324
Payroll Taxes---$457,075
Current Officers, Directors, Trustees, and Key Employees---$381,944
All Other Expenses---$232,660
Depreciation Depletion---$229,858
Insurance---$225,710
Conferences and Meetings---$183,517
Fees for Services Legal---$124,278
Office Expenses---$110,140
Other Expenses---$77,963
Fees for Service Investment Mgmnt Fees---$30,928
Fees for Services Accounting---$24,890
Total Functional Expenses$0$0$0$46,322,170

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$46,322,170
Expenses per Audited Statements$46,291,242
Total Expenses per Audited Statements$46,291,242
Expenses Not Reported on Financial Statements$30,928
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$3,385,057
Operating Lease Liability$309,121
Other Liabilities$270,676
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
2025-04-30
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
7

Preparer

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

Form 990, Part XI, Line 9

“Prior year book/tax depreciation difference 284,008”

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, 2020.”

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

“IBNR CHANGES 160,066”

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IRS990/OtherExpensesGrp/Desc1REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc2UTILITIES
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS
IRS990/OtherExpensesGrp/TotalAmt01237494
IRS990/OtherExpensesGrp/TotalAmt1443556
IRS990/OtherExpensesGrp/TotalAmt2124210
IRS990/OtherExpensesGrp/TotalAmt377963
IRS990/OtherLiabilitiesGrp/BOYAmt03958826
IRS990/OtherLiabilitiesGrp/EOYAmt03964854
IRS990/OtherRevenueMiscGrp/Desc0STOP LOSS RECOVERIES
IRS990/OtherRevenueMiscGrp/Desc1INBR CHANGES
IRS990/OtherRevenueMiscGrp/Desc2OTHER INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0286114
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1160066
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt283257
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0286114
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1160066
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt283257
IRS990/OtherRevenueTotalAmt0529437
IRS990/OtherSalariesAndWagesGrp/TotalAmt06782070
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/TotalAmt0457075
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0158239
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0258660
IRS990/PrincipalOfficerNm0ARMAND NAULT
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0EMPLOYER CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/Desc1EMPLOYEE CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/Desc2RETIREES CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/Desc3COBRA CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt025360922
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt18371006
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt28308545
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt389034
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt025360922
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt18371006
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt28308545
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt389034
IRS990/ProgSrvcAccomActyOtherGrp/Desc0HEALTH AND LIFE INSURANCE BENEFITS ARE PROVIDED TO PARTICIPANTS AND THEIR DEPENDENTS
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt030641552
IRS990/PYInvestmentIncomeAmt0748515
IRS990/PYOtherExpensesAmt04152703
IRS990/PYOtherRevenueAmt0709601
IRS990/PYProgramServiceRevenueAmt040511535
IRS990/PYRevenuesLessExpensesAmt0-150025
IRS990/PYSalariesCompEmpBnftPaidAmt07325421
IRS990/PYTotalExpensesAmt042119676
IRS990/PYTotalRevenueAmt041969651
IRS990/ReconcilationRevenueExpnssAmt0-2680958
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt042046417
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt043888744
IRS990/SavingsAndTempCashInvstGrp/BOYAmt03515592
IRS990/SavingsAndTempCashInvstGrp/EOYAmt03764620
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt030928
IRS990ScheduleD/ExpensesSubtotalAmt046291242
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt030928
IRS990ScheduleD/InvestmentExpensesNotIncldAmt030928
IRS990ScheduleD/LandGrp/BookValueAmt0531342
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0531342
IRS990ScheduleD/NetUnrealizedGainsInvstAmt04239277
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt03143728
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt02770741
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt05914469
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03385057
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1309121
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2270676
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0BENEFIT LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1OPERATING LEASE LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2OTHER LIABILITIES
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0160066
IRS990ScheduleD/RevenueNotReportedAmt04239277
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0190994
IRS990ScheduleD/RevenueSubtotalAmt043450218
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, 2020.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1IBNR CHANGES 160,066
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XI, LINE 4B
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03675070
IRS990ScheduleD/TotalExpensesPerForm990Amt046322170
IRS990ScheduleD/TotalLiabilityAmt03964854
IRS990ScheduleD/TotalRevenuePerForm990Amt043641212
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt047689495
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt046291242
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/ExplanationTxt3PRIOR YEAR BOOK/TAX DEPRECIATION DIFFERENCE 284,008
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9
IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt0PALM BEACH COUNTY FF HEALTH CLINIC
IRS990ScheduleR/IdDisregardedEntitiesGrp/EIN0364924074
IRS990ScheduleR/IdDisregardedEntitiesGrp/EndOfYearAssetsAmt03657329
IRS990ScheduleR/IdDisregardedEntitiesGrp/LegalDomicileStateCd0FL
IRS990ScheduleR/IdDisregardedEntitiesGrp/PrimaryActivitiesTxt0CLINIC
IRS990ScheduleR/IdDisregardedEntitiesGrp/TotalIncomeAmt014387034
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/AddressLine1Txt07240 7TH PLACE NORTH
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/CityNm0WEST PALM BEACH
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/StateAbbreviationCd0FL
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/ZIPCd033411
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt046217473
IRS990/TotalAssetsEOYAmt048152977
IRS990/TotalAssetsGrp/BOYAmt046217473
IRS990/TotalAssetsGrp/EOYAmt048152977
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt046322170
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt04171056
IRS990/TotalLiabilitiesEOYAmt04264233
IRS990/TotalLiabilitiesGrp/BOYAmt04171056
IRS990/TotalLiabilitiesGrp/EOYAmt04264233
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt042046417
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt043888744
IRS990/TotalOtherCompensationAmt030000
IRS990/TotalProgramServiceRevenueAmt042129507
IRS990/TotalReportableCompFromOrgAmt087113
IRS990/TotalRevenueGrp/ExclusionAmt0671474
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt042969738
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt043641212
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt046217473
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt048152977
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/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ARMAND NAULT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum05619690729
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-30
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/IRSResponsiblePrtyInfoCurrInd0true
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/PreparationDt02025-04-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STACI F GRALNICK-PARRISH CPA
ReturnHeader/ReturnTs02025-04-30T12:13:17-04:00
ReturnHeader/ReturnTypeCd0990

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$48,152,977
Liabilities
$4,264,233
Net assets
$43,888,744
Revenue
$43,641,212
Expenses
$46,322,170
Net income
-$2,680,958
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