Civic Intelligence

Palm Beach County Firefighters

EIN 65-0739528 • 501(c)9 • West Palm Beach, FL

Profile

The organization was established pursuant

7240 7th Place NorthWest Palm Beach, FL 33413

n/A

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.07x

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

501(c)9 • $100M-$250M nonprofits • Source year 2024

Liabilities / Revenue

94th percentile

0.63x

Higher debt load relative to revenue than 94% of similar nonprofits.

501(c)9 • $100M-$250M nonprofits • Source year 2024

Net Margin

91st percentile

55%

Higher net margin than 91% of similar nonprofits.

501(c)9 • $100M-$250M nonprofits • Source year 2024

Top Officer Pay

43rd percentile

$13,784

Higher top officer pay than 43% of similar nonprofits.

Top officer pay equals 0.1% of source-year revenue.

501(c)9 • $100M-$250M nonprofits • Source year 2024

Asset Growth

78th percentile

14%

Faster asset growth than 78% of similar nonprofits.

501(c)9 • $100M-$250M nonprofits • Annualized from 2023 to 2024

Revenue Growth

75th percentile

16%

Faster revenue growth than 75% of similar nonprofits.

501(c)9 • $100M-$250M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets62nd percentile

Assets

Up

$122,528,249

Up $15,019,406 (+14%) from 2023

Liabilities

Up

$8,631,740

Up $680,959 (+8.6%) from 2023

Net Assets

Up

$113,896,509

Up $14,338,447 (+14%) from 2023

Operations
Liabilities / Revenue94th percentileNet Margin91st percentile

Revenue

Up

$13,751,920

Up $1,934,766 (+16%) from 2023

Expenses

Up

$6,247,085

Up $232,190 (+3.9%) from 2023

Net Income

Up

$7,504,835

Up $1,702,576 (+29%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth78th percentile

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

$150M$100M$50M$0Assets 2011: $26,205,382Liabilities 2011: $382Net Assets 2011: $26,205,0002011Assets 2012: $33,381,205Liabilities 2012: $0Net Assets 2012: $33,381,2052012Assets 2013: $39,708,402Liabilities 2013: $12,627Net Assets 2013: $39,695,7752013Assets 2014: $45,148,776Liabilities 2014: $5,615Net Assets 2014: $45,143,1612014Assets 2015: $46,114,565Liabilities 2015: $0Net Assets 2015: $46,114,5652015Assets 2016: $52,053,766Liabilities 2016: $62,536Net Assets 2016: $51,991,2302016Assets 2017: $61,633,039Liabilities 2017: $906,785Net Assets 2017: $60,726,2542017Assets 2018: $69,639,048Liabilities 2018: $1,344,703Net Assets 2018: $68,294,3452018Assets 2019: $73,293,389Liabilities 2019: $1,212,706Net Assets 2019: $72,080,6832019Assets 2020: $81,645,278Liabilities 2020: $1,347,334Net Assets 2020: $80,297,9442020Assets 2021: $110,048,759Liabilities 2021: $7,064,159Net Assets 2021: $102,984,6002021Assets 2022: $94,209,667Liabilities 2022: $7,326,334Net Assets 2022: $86,883,3332022Assets 2023: $107,508,843Liabilities 2023: $7,950,781Net Assets 2023: $99,558,0622023Assets 2024: $122,528,249Liabilities 2024: $8,631,740Net Assets 2024: $113,896,5092024

Highlighted filing

2024

Assets$122,528,249
Liabilities$8,631,740
Net Assets$113,896,509
Open 2024 Filing

Operations Trend

Revenue Growth75th percentile

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

$15M$10M$5.0M$0Expenses 2011: $1,491,0392011Expenses 2012: $1,806,0632012Revenue 2013: $7,346,436Expenses 2013: $2,238,898Net Income 2013: $5,107,5382013Revenue 2014: $7,186,814Expenses 2014: $2,549,591Net Income 2014: $4,637,2232014Revenue 2015: $8,161,498Expenses 2015: $2,880,566Net Income 2015: $5,280,9322015Revenue 2016: $6,621,967Expenses 2016: $3,293,337Net Income 2016: $3,328,6302016Revenue 2017: $7,846,829Expenses 2017: $3,696,177Net Income 2017: $4,150,6522017Revenue 2018: $8,944,001Expenses 2018: $4,063,599Net Income 2018: $4,880,4022018Revenue 2019: $9,653,727Expenses 2019: $4,893,398Net Income 2019: $4,760,3292019Revenue 2020: $9,726,832Expenses 2020: $5,168,966Net Income 2020: $4,557,8662020Revenue 2021: $9,881,685Expenses 2021: $5,594,732Net Income 2021: $4,286,9532021Revenue 2022: $8,462,836Expenses 2022: $5,852,993Net Income 2022: $2,609,8432022Revenue 2023: $11,817,154Expenses 2023: $6,014,895Net Income 2023: $5,802,2592023Revenue 2024: $13,751,920Expenses 2024: $6,247,085Net Income 2024: $7,504,8352024

Highlighted filing

2024

Revenue$13,751,920
Expenses$6,247,085
Net Income$7,504,835
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$122,528,249
Liabilities
$8,631,740
Net assets
$113,896,509
Revenue
$13,751,920
Expenses
$6,247,085
Net income
$7,504,835
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$123$8.63$114$13.8$6.25$7.50
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$108$7.95$99.6$11.8$6.01$5.80
2022Detailed filing. Detailed filing data is available for this year.$94.2$7.33$86.9$8.46$5.85$2.61
2021Detailed filing. Detailed filing data is available for this year.$110$7.06$103$9.88$5.59$4.29
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$81.6$1.35$80.3$9.73$5.17$4.56
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$73.3$1.21$72.1$9.65$4.89$4.76
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$69.6$1.34$68.3$8.94$4.06$4.88
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$61.6$0.91$60.7$7.85$3.70$4.15
2016Detailed filing. Detailed filing data is available for this year.$52.1$0.06$52.0$6.62$3.29$3.33
2015Detailed filing. Detailed filing data is available for this year.$46.1$0.00$46.1$8.16$2.88$5.28
2014Detailed filing. Detailed filing data is available for this year.$45.1$0.01$45.1$7.19$2.55$4.64
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$39.7$0.01$39.7$7.35$2.24$5.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$33.4$0.00$33.4$1.81
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$26.2$0.00$26.2$1.49
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 6, 2025
Return Version
2024v5.0
Gross Receipts
$23,051,735
Mission and Program Overview

Mission

To provide insurance and medical cost reimbursements and other related benefits to firefighters retired from palm beach county, fl (employer)

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$99,376,615$111,926,758▲ $12,550,143
Cash and Non-Interest-Bearing Accounts$8,005,655$10,462,911▲ $2,457,256
Total Assets$107,508,843$122,528,249▲ $15,019,406
Other Assets Total$126,573$138,580▲ $12,007
Liabilities
Other Liabilities$7,937,221$8,616,406▲ $679,185
Accounts Payable and Accrued Expenses$13,560$15,334▲ $1,774
Total Liabilities$7,950,781$8,631,740▲ $680,959
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$99,558,062$113,896,509▲ $14,338,447
Total Net Assets Fund Balance$99,558,062$113,896,509▲ $14,338,447
Total Liabilities and Net Assets / Fund Balance$107,508,843$122,528,249▲ $15,019,406
Compensation and Service Providers
Top Officer Pay43rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Michael BergeronAdm. ManagerPT$13,784$13,784

Board Members and Trustees

NameTitle
Rick RhodesChairman
David HorowitzTrustee
David TooheyTrustee
James BerryTrustee
John FlahertyTrustee
Michael BaseliceTrustee
William GerlachTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$7,540,575
Investment Income
$6,211,345
Other Revenue
$0
Change in Net Assets
$7,504,835

Audited Revenue Reconciliation

Revenue per Audited Statements
$13,529,674
Revenue Not Reported on Financial Statements
$222,246
Revenue Not Reported on Form 990
$6,833,612
Total Revenue per Audited Statements
$20,363,286
Total Revenue per Form 990
$13,751,920
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$257,530
Salaries, Compensation, and Employee Benefits$14,887
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$5,974,668
Fees for Service Investment Mgmnt Fees---$222,246
Current Officers, Directors, Trustees, and Key Employees---$13,784
Fees for Services Accounting---$11,950
Fees for Services Other---$6,934
Fees for Services Legal---$3,803
Other Expenses---$2,844
Payroll Taxes---$1,103
Total Functional Expenses$0$0$0$6,247,085

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$6,247,085
Expenses per Audited Statements$6,024,839
Total Expenses per Audited Statements$6,024,839
Expenses Not Reported on Financial Statements$222,246
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
Advanced Employer Contribution$8,114,383
Benefit Obligations Payable$502,023
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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 6

“THE FUND HAS MEMBERS.”

Form 990, Page 6, Part VI, Line 7A

“The members elect board members.”

Form 990, Page 6, Part VI, Line 11B

“Trustee/treasurer reviews before filing.”

Form 990, Page 6, Part VI, Line 18

“Documents are availabe during regular business hours at the fund office or from the fund treasurer.”

Form 990, Page 6, Part VI, Line 19

“Available at fund office during regular business hours.”

Filing and Contact Details

Filer

Filer Name
Palm Beach County Firefighters
EIN
65-0739528
Phone
5619696663
Address
7240 7TH PLACE NORTH, WEST PALM BEACH, FL 33413

Signing Officer

Name
Michael Bergeron
Title
Adm. Manager
Phone
5619696663
Signed
2025-11-06

Organization Details

Principal Officer
Michael Bergeron
Formed
1996
Legal Domicile
Fl
Voting Board Members
8
Independent Board Members
8
Employees
1

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

“To provide insurance and medical cost reimbursements and other related benefits to firefighters retired from palm beach county, fl (employer)”

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.”

Raw XML Appendix310 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/InvestmentExpensesNotIncldAmt0222246
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt08114383
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1502023
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ADVANCED EMPLOYER CONTRIBUTION
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1BENEFIT OBLIGATIONS PAYABLE
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IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0222246
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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/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleD/TotalLiabilityAmt08616406
IRS990ScheduleD/TotalRevenuePerForm990Amt013751920
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt020363286
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt06024839
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO PROVIDE INSURANCE AND MEDICAL COST REIMBURSEMENTS AND OTHER RELATED BENEFITS TO FIREFIGHTERS RETIRED FROM PALM BEACH COUNTY, FL (EMPLOYER)
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FUND HAS MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE MEMBERS ELECT BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3TRUSTEE/TREASURER REVIEWS BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DOCUMENTS ARE AVAILABE DURING REGULAR BUSINESS HOURS AT THE FUND OFFICE OR FROM THE FUND TREASURER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5AVAILABLE AT FUND OFFICE DURING REGULAR BUSINESS HOURS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SubjectToProxyTaxInd0false
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt0122528249
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IRS990/TotalAssetsGrp/EOYAmt0122528249
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt06247085
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt07950781
IRS990/TotalLiabilitiesEOYAmt08631740
IRS990/TotalLiabilitiesGrp/BOYAmt07950781
IRS990/TotalLiabilitiesGrp/EOYAmt08631740
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt099558062
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0113896509
IRS990/TotalProgramServiceRevenueAmt07540575
IRS990/TotalReportableCompFromOrgAmt013784
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt013751920
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt013751920
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0107508843
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0122528249
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt07240 7TH PLACE NORTH
IRS990/USAddress/CityNm0WEST PALM BEACH
IRS990/USAddress/StateAbbreviationCd0FL
IRS990/USAddress/ZIPCd033411
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL BERGERON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0ADM. MANAGER
ReturnHeader/BusinessOfficerGrp/PhoneNum05619696663
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PALM BEACH COUNTY FIREFIGHTERS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0RETIREMENT INSURANCE FUND
ReturnHeader/Filer/BusinessNameControlTxt0PALM
ReturnHeader/Filer/EIN0650739528
ReturnHeader/Filer/PhoneNum05619696663
ReturnHeader/Filer/USAddress/AddressLine1Txt07240 7TH PLACE NORTH
ReturnHeader/Filer/USAddress/CityNm0WEST PALM BEACH
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd033413
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/ZIPCd033156
ReturnHeader/PreparerPersonGrp/PhoneNum03056703370
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STACI F GRALNICK-PARRISH CPA
ReturnHeader/ReturnTs02025-11-06T17:57:35-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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