Civic Intelligence

Fire Districts Association of California

EIN 68-0029719 • 501(c)6 • Sacramento, CA

Profile

To provide fire districts within california with representation and legislative advocacy.

808 R Street Ste 209Sacramento, CA 95811

www.fdac.org

Siviq Scores

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

Liabilities / Assets

71st percentile

0.07x

Higher debt load relative to assets than 71% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

69th percentile

0.03x

Higher debt load relative to revenue than 69% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2025

Net Margin

50th percentile

0.6%

Higher net margin than 50% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2025

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

501(c)6 • <$500k nonprofits • Source year 2025

Asset Growth

41st percentile

-6.7%

Faster asset growth than 41% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

81st percentile

25%

Faster revenue growth than 81% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Down

$189,944

Down $13,531 (-6.6%) from 2024

Liabilities

Down

$12,608

Down $15,607 (-55%) from 2024

Net Assets

Up

$177,336

Up $2,076 (+1.2%) from 2024

Revenue

Up

$361,609

Up $72,130 (+25%) from 2024

Expenses

Up

$359,533

Up $71,655 (+25%) from 2024

Net Income

Up

$2,076

Up $475 (+30%) from 2024

Trend Graphs

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2011: $249,622Liabilities 2011: $18,6462011Assets 2012: $254,706Liabilities 2012: $19,267Net Assets 2012: $235,4392012Assets 2013: $271,157Liabilities 2013: $36,737Net Assets 2013: $234,4202013Assets 2014: $275,916Liabilities 2014: $21,011Net Assets 2014: $254,9052014Assets 2015: $274,169Liabilities 2015: $4,349Net Assets 2015: $269,8202015Assets 2016: $284,000Liabilities 2016: $13,913Net Assets 2016: $270,0872016Assets 2017: $294,813Liabilities 2017: $20,968Net Assets 2017: $273,8452017Assets 2018: $231,305Liabilities 2018: $3,334Net Assets 2018: $227,9712018Assets 2019: $227,464Liabilities 2019: $21,041Net Assets 2019: $206,4232019Assets 2020: $249,623Liabilities 2020: $60,272Net Assets 2020: $189,3512020Assets 2021: $209,809Liabilities 2021: $5,589Net Assets 2021: $204,2202021Assets 2022: $203,867Liabilities 2022: $13,110Net Assets 2022: $190,7572022Assets 2023: $191,707Liabilities 2023: $18,048Net Assets 2023: $173,6592023Assets 2024: $203,475Liabilities 2024: $28,215Net Assets 2024: $175,2602024Assets 2025: $189,944Liabilities 2025: $12,608Net Assets 2025: $177,3362025

Highlighted filing

2025

Assets$189,944
Liabilities$12,608
Net Assets$177,336

Operations Trend

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

$400K$200K$0-$200KRevenue 2011: $147,988Expenses 2011: $138,742Net Income 2011: $9,2462011Revenue 2012: $145,852Expenses 2012: $141,389Net Income 2012: $4,4632012Revenue 2013: $147,256Expenses 2013: $148,283Net Income 2013: -$1,0272013Revenue 2014: $154,262Expenses 2014: $133,777Net Income 2014: $20,4852014Revenue 2015: $147,458Expenses 2015: $132,543Net Income 2015: $14,9152015Revenue 2016: $149,784Expenses 2016: $149,517Net Income 2016: $2672016Revenue 2017: $152,110Expenses 2017: $148,352Net Income 2017: $3,7582017Revenue 2018: $163,983Expenses 2018: $209,857Net Income 2018: -$45,8742018Revenue 2019: $199,904Expenses 2019: $221,452Net Income 2019: -$21,5482019Revenue 2020: $166,231Expenses 2020: $183,303Net Income 2020: -$17,0722020Revenue 2021: $178,455Expenses 2021: $163,586Net Income 2021: $14,8692021Revenue 2022: $216,594Expenses 2022: $230,057Net Income 2022: -$13,4632022Revenue 2023: $293,846Expenses 2023: $310,944Net Income 2023: -$17,0982023Revenue 2024: $289,479Expenses 2024: $287,878Net Income 2024: $1,6012024Revenue 2025: $361,609Expenses 2025: $359,533Net Income 2025: $2,0762025

Highlighted filing

2025

Revenue$361,609
Expenses$359,533
Net Income$2,076

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.90$0.13$1.77$3.62$3.60$0.02
2024Summary only. Only limited summary data is available for this year.$2.03$0.28$1.75$2.89$2.88$0.02
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.92$0.18$1.74$2.94$3.11$0.17
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.04$0.13$1.91$2.17$2.30$0.13
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.10$0.06$2.04$1.78$1.64$0.15
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.50$0.60$1.89$1.66$1.83$0.17
2019Detailed filing. Detailed filing data is available for this year.$2.27$0.21$2.06$2.00$2.21$0.22
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.31$0.03$2.28$1.64$2.10$0.46
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.95$0.21$2.74$1.52$1.48$0.04
2016Detailed filing. Detailed filing data is available for this year.$2.84$0.14$2.70$1.50$1.50$0.00
2015Detailed filing. Detailed filing data is available for this year.$2.74$0.04$2.70$1.47$1.33$0.15
2014Detailed filing. Detailed filing data is available for this year.$2.76$0.21$2.55$1.54$1.34$0.20
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.71$0.37$2.34$1.47$1.48$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.55$0.19$2.35$1.46$1.41$0.04
2011Summary only. Only limited summary data is available for this year.$2.50$0.19$1.48$1.39$0.09
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Oct 31, 2025
Return Version
2024v5.2
Gross Receipts
$361,609
Mission and Program Overview

Mission

To provide fire districts within california with representation and legislative advocacy.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$195,981$101,174▼ $94,807
Savings and Temporary Cash Investments$94$83,915▲ $83,821
Prepaid Expenses and Deferred Charges$7,400$0▼ $7,400
Accounts Receivable-$4,855-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$203,475$189,944▼ $13,531
Other Assets Total-$0-
Liabilities
Deferred Revenue$21,920$12,608▼ $9,312
Accounts Payable and Accrued Expenses$6,295--
Total Liabilities$28,215$12,608▼ $15,607
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$175,260$177,336▲ $2,076
Total Net Assets Fund Balance$175,260$177,336▲ $2,076
Total Liabilities and Net Assets / Fund Balance$203,475$189,944▼ $13,531
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jim ComiskyPast President
Eric WalderPresident
Brian HelmickDirector
Chris TubbsDirector
Geoff BelyeaDirector
Jeff GilbertDirector
Kyle HeggstromDirector
Michael HushawDirector
Robert SilanoDirector
Steve KovacsDirector
Steve LeightonDirector
Tim HenryDirector
Willie SapetaDirector
Catherine SmithExecutive Director
Don Butz1st VP
Jeff Willis2nd VP
Richard PearceTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$357,713
Investment Income
$3,896
Other Revenue
$0
Change in Net Assets
$2,076
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$359,533
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings---$147,535
Fees for Services Management---$77,147
Fees for Services Lobbying---$72,555
Insurance---$5,785
Other Expenses---$5,331
All Other Expenses---$3,473
Travel---$1,019
Fees for Services Accounting---$785
Total Functional Expenses$0$0$0$359,533
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
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$39,905
Total Nondeductible Lobbying and Political Cost$39,905
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
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
Yes
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, Part VI, Section A, Line 6

Members consist of fire districts from throughout California

Form 990, Part VI, Section B, Line 11B

The executive director reviews and approves the 990 prior to filing. A copy of the return is available to board members.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Fire Districts Association of California
EIN
68-0029719
Phone
9162312941
Address
808 R STREET STE 209, SACRAMENTO, CA 95811

Signing Officer

Name
Catherine Smith
Title
Executive Director
Signed
2025-10-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Eric Walder
Formed
1987
Legal Domicile
CA
Voting Board Members
17
Independent Board Members
17
Employees
0

Preparer

Firm
Boden Klein & Sneesby A Professional Corp
Address
3005 Douglas Blvd Ste 115, Roseville, CA 95661
Preparer
James W Boden
Phone
9167741040
Raw XML AppendixShowing 400 of 421 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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IRS990/Form990PartVIISectionAGrp/TitleTxt0Director
IRS990/Form990PartVIISectionAGrp/TitleTxt1Executive Dir.
IRS990/Form990PartVIISectionAGrp/TitleTxt2Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt92ND VP
IRS990/Form990PartVIISectionAGrp/TitleTxt101ST VP
IRS990/Form990PartVIISectionAGrp/TitleTxt11Past President
IRS990/Form990PartVIISectionAGrp/TitleTxt12Director
IRS990/Form990PartVIISectionAGrp/TitleTxt13Director
IRS990/Form990PartVIISectionAGrp/TitleTxt14President
IRS990/Form990PartVIISectionAGrp/TitleTxt15Director
IRS990/Form990PartVIISectionAGrp/TitleTxt16Director
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IRS990/GrantsToOrganizationsInd0false
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IRS990/GrossReceiptsAmt0361609
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IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/TotalAmt05785
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt03896
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IRS990/LocalChaptersInd0false
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IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0false
IRS990/MissionDesc0TO PROVIDE FIRE DISTRICTS WITHIN CALIFORNIA WITH REPRESENTATION AND LEGISLATIVE ADVOCACY.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
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IRS990/NetAssetsOrFundBalancesEOYAmt0177336
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IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0175260
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IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0EDUCATION AND TRAINING
IRS990/OtherExpensesGrp/Desc1BANK CHARGES
IRS990/OtherExpensesGrp/Desc2WEBSITE
IRS990/OtherExpensesGrp/Desc3BOARD EXPENSE
IRS990/OtherExpensesGrp/TotalAmt029259
IRS990/OtherExpensesGrp/TotalAmt19438
IRS990/OtherExpensesGrp/TotalAmt27206
IRS990/OtherExpensesGrp/TotalAmt35331
IRS990/OtherRevenueTotalAmt00
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IRS990/PayrollTaxesGrp/TotalAmt00
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IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt07400
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0ERIC WALDER
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0ANNUAL CONFERENCE
IRS990/ProgramServiceRevenueGrp/Desc1Membership Dues & Assessments
IRS990/ProgramServiceRevenueGrp/Desc2NON PROFIT ADMINISTRATION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0208773
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt158940
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt290000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0208773
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt158940
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt290000
IRS990/ProgSrvcAccomActy2Grp/Desc0PROVIDED MEMBERS WITH REPRESENTATION AND ADVOCACY IN CALIFORNIA'S LEGISLATURE BY CONCURRENTLY FIGHTING AND REFUTING LAWS THAT NEGATIVELY IMPACT MEMBER DISTRICTS AND ADVOCATING, SUPPORTING, AND INTRODUCING LAWS BENEFICIAL TO THEIR DISTRICTS.
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IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0287878
IRS990/PYProgramServiceRevenueAmt0289388
IRS990/PYRevenuesLessExpensesAmt01601
IRS990/PYTotalExpensesAmt0287878
IRS990/PYTotalRevenueAmt0289479
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IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt02076
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IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt094
IRS990/SavingsAndTempCashInvstGrp/EOYAmt083915
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AggregateReportedDuesNtcAmt058940
IRS990ScheduleC/AgreeCarryoverPriorYearInd0true
IRS990ScheduleC/DuesAssessmentsAmt058940
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IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt039905
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IRS990ScheduleC/SubstantiallyAllDuesNondedInd0true
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Members consist of fire districts from throughout California
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The executive director reviews and approves the 990 prior to filing. A copy of the return is available to board members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0true
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt0189944
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IRS990/TotalAssetsGrp/EOYAmt0189944
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0359533
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt028215
IRS990/TotalLiabilitiesEOYAmt012608
IRS990/TotalLiabilitiesGrp/BOYAmt028215
IRS990/TotalLiabilitiesGrp/EOYAmt012608
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0177336
IRS990/TotalProgramServiceRevenueAmt0357713
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0361609
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0361609
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0203475
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0189944
IRS990/TravelGrp/TotalAmt01019
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0808 R STREET STE 209
IRS990/USAddress/CityNm0SACRAMENTO
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd095811
IRS990/VotingMembersGoverningBodyCnt017
IRS990/VotingMembersIndependentCnt017
IRS990/WebsiteAddressTxt0WWW.FDAC.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CATHERINE SMITH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Dir.
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FIRE DISTRICTS ASSOCIATION OF CALIFORNIA

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