Civic Intelligence

Mendocino County Fire Safe Council Inc

EIN 83-0395685 • 501(c)3 • Ukiah, CA

Profile

To help the citizens of mendocino county survive and thrive in a fire-prone environment

PO Box 263Ukiah, CA 95482

www.firesafemendocino.org

Siviq Scores

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

Liabilities / Assets

74th percentile

0.30x

Higher debt load relative to assets than 74% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

66th percentile

0.20x

Higher debt load relative to revenue than 66% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

65th percentile

13%

Higher net margin than 65% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

74th percentile

$0

Higher top officer pay than 74% of similar nonprofits.

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

501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

87th percentile

36%

Faster asset growth than 87% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

36th percentile

0.2%

Faster revenue growth than 36% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets74th percentile

Assets

Up

$2,376,451

Up $627,036 (+36%) from 2024

Liabilities

Down

$712,167

Down $99,917 (-12%) from 2024

Net Assets

Up

$1,664,284

Up $726,953 (+78%) from 2024

Operations
Liabilities / Revenue66th percentileNet Margin65th percentile

Revenue

Up

$3,569,409

Up $8,749 (+0.2%) from 2024

Expenses

Down

$3,113,269

Down $186,452 (-5.7%) from 2024

Net Income

Up

$456,140

Up $195,201 (+75%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth87th percentile

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

$3.0M$2.0M$1.0M$0Assets 2011: $151,823Liabilities 2011: $13,035Net Assets 2011: $138,7882011Assets 2012: $78,123Liabilities 2012: $7,124Net Assets 2012: $70,9992012Assets 2013: $53,174Liabilities 2013: $24,735Net Assets 2013: $28,4392013Assets 2014: $18,344Liabilities 2014: $02014Assets 2015: $20,852Liabilities 2015: $15,1842015Assets 2016: $66,642Liabilities 2016: $11,436Net Assets 2016: $55,2062016Assets 2017: $53,156Liabilities 2017: $8,475Net Assets 2017: $44,6812017Assets 2018: $66,208Liabilities 2018: $45,251Net Assets 2018: $20,9572018Assets 2019: $25,451Liabilities 2019: $0Net Assets 2019: $25,4512019Assets 2020: $210,010Liabilities 2020: $105,753Net Assets 2020: $104,2572020Assets 2021: $396,845Liabilities 2021: $127,606Net Assets 2021: $269,2392021Assets 2022: $602,594Liabilities 2022: $133,749Net Assets 2022: $468,8452022Assets 2023: $852,606Liabilities 2023: $176,214Net Assets 2023: $676,3922023Assets 2024: $1,749,415Liabilities 2024: $812,084Net Assets 2024: $937,3312024Assets 2025: $2,376,451Liabilities 2025: $712,167Net Assets 2025: $1,664,2842025

Highlighted filing

2025

Assets$2,376,451
Liabilities$712,167
Net Assets$1,664,284
Open 2025 Filing

Operations Trend

Revenue Growth36th percentile

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $122,9042011Revenue 2012: $161,688Expenses 2012: $157,601Net Income 2012: $4,0872012Expenses 2013: $176,3892013Revenue 2014: $53,090Expenses 2014: $80,248Net Income 2014: -$27,1582014Revenue 2015: $52,254Expenses 2015: $54,048Net Income 2015: -$1,7942015Revenue 2016: $61,712Expenses 2016: $55,582Net Income 2016: $6,1302016Revenue 2017: $16,304Expenses 2017: $24,905Net Income 2017: -$8,6012017Revenue 2018: $23,095Expenses 2018: $48,815Net Income 2018: -$25,7202018Revenue 2019: $147,138Expenses 2019: $146,928Net Income 2019: $2102019Revenue 2020: $297,279Expenses 2020: $210,104Net Income 2020: $87,1752020Revenue 2021: $660,432Expenses 2021: $495,450Net Income 2021: $164,9822021Revenue 2022: $923,104Expenses 2022: $723,498Net Income 2022: $199,6062022Revenue 2023: $1,297,508Expenses 2023: $1,094,470Net Income 2023: $203,0382023Revenue 2024: $3,560,660Expenses 2024: $3,299,721Net Income 2024: $260,9392024Revenue 2025: $3,569,409Expenses 2025: $3,113,269Net Income 2025: $456,1402025

Highlighted filing

2025

Revenue$3,569,409
Expenses$3,113,269
Net Income$456,140
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,376,451
Liabilities
$712,167
Net assets
$1,664,284
Revenue
$3,569,409
Expenses
$3,113,269
Net income
$456,140
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.38$0.71$1.66$3.57$3.11$0.46
2024Detailed filing. Detailed filing data is available for this year.$1.75$0.81$0.94$3.56$3.30$0.26
2023Detailed filing. Detailed filing data is available for this year.$0.85$0.18$0.68$1.30$1.09$0.20
2022Detailed filing. Detailed filing data is available for this year.$0.60$0.13$0.47$0.92$0.72$0.20
2021Detailed filing. Detailed filing data is available for this year.$0.40$0.13$0.27$0.66$0.50$0.16
2020Detailed filing. Detailed filing data is available for this year.$0.21$0.11$0.10$0.30$0.21$0.09
2019Detailed filing. Detailed filing data is available for this year.$0.03$0.00$0.03$0.15$0.15$0.00
2018Detailed filing. Detailed filing data is available for this year.$0.07$0.05$0.02$0.02$0.05$0.03
2017Detailed filing. Detailed filing data is available for this year.$0.05$0.01$0.04$0.02$0.02$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.07$0.01$0.06$0.06$0.06$0.01
2015Summary only. Only limited summary data is available for this year.$0.02$0.02$0.05$0.05$0.00
2014Summary only. Only limited summary data is available for this year.$0.02$0.00$0.05$0.08$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.05$0.02$0.03$0.18
2012Summary only. Only limited summary data is available for this year.$0.08$0.01$0.07$0.16$0.16$0.00
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.15$0.01$0.14$0.12
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Oct 29, 2025
Return Version
2024v5.0
Gross Receipts
$3,569,409
Mission and Program Overview

Mission

To help the citizens of mendocino county survive and thrive in a fire-prone environment

To inform, empower and mobilize county residents to survive and thrive in a wildfire-prone environment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$465,359$996,111▲ $530,752
Cash and Non-Interest-Bearing Accounts$436,370$602,507▲ $166,137
Accounts Receivable$604,263$532,512▼ $71,751
Land, Buildings, and Equipment, Net$231,010$237,434▲ $6,424
Prepaid Expenses and Deferred Charges$12,413$7,887▼ $4,526
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0--
Investments Program Related$0--
Investments in Publicly Traded Securities$0--
Intangible Assets$0--
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$1,749,415$2,376,451▲ $627,036
Other Assets Total$0--
Liabilities
Accounts Payable and Accrued Expenses$456,056$541,180▲ $85,124
Deferred Revenue$85,215$170,987▲ $85,772
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$541,271$712,167▲ $170,896
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$924,698$1,098,004▲ $173,306
Net Assets With Donor Restrictions$283,446$566,280▲ $282,834
Total Net Assets Fund Balance$1,208,144$1,664,284▲ $456,140
Total Liabilities and Net Assets / Fund Balance$1,749,415$2,376,451▲ $627,036

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$154,826$130,452$285,278
Other Land Buildings$82,608$116,689$199,297
Buildings$0$0$0
Land$0-$0
Leasehold Improvements$0$0$0
Compensation and Service Providers
Top Officer Pay74th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Scott CrattyExecutive DirectorFT$82,812$82,812

Board Members and Trustees

NameTitle
Nancy Armstrong-FrostPresident
Sue CarberryVice President
Joe ZichermanVice-President
Charlie KellyDirector
Eric HartDirector
Mike JonesDirector
Anna GarzaSecretary
Lisa BauerTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Elk Ridge LandscapingFire Fuels Reduction1831 D Ave, McKinleyville, CA 95519$405,650
BK Property Management LLCFire Fuels ReductionPO Box 596, Redwood Valley, CA 95470$374,280
J&M Reforestation and Tree ServiceFire Fuels ReductionPO Box 592, Ukiah, CA 95482$218,345
Clifton Environmental LLCFire Fuels Reduction4113 State Highway 20, Marysville, CA 95901$207,680
-Environmental ReviewPO Box 5, Calpella, CA 95418$153,567
Revenue and Support

Revenue Composition

Contributions and Grants
$3,278,987
Program Service Revenue
$260,670
Investment Income
$29,752
Other Revenue
$0
All Other Contributions
$353,494
Change in Net Assets
$456,140

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,569,409
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$3,569,409
Total Revenue per Form 990
$3,569,409
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,205,957
Salaries, Compensation, and Employee Benefits$753,662
Grants and Similar Amounts Paid$153,650
Total Fundraising Expense$28,016
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$1,902,723$0$607$1,903,330
Other Salaries and Wages$522,545$52,476$12,686$587,707
Grants to Domestic Orgs$153,650--$153,650
Depreciation Depletion$90,469$0$0$90,469
Current Officers, Directors, Trustees, and Key Employees$47,906$24,117$10,289$82,312
Payroll Taxes$44,995$5,952$1,800$52,747
All Other Expenses$31,880$6,339$939$39,158
Other Employee Benefits$29,454$1,110$332$30,896
Other Expenses$19,228$0$0$19,228
Fees for Services Accounting$0$15,819$0$15,819
Insurance$13,594$750$209$14,553
Travel$10,211$2,403$0$12,614
Occupancy$8,524$0$0$8,524
Information Technology$3,793$1,723$291$5,807
Advertising$3,834$0$0$3,834
Office Expenses$1,830$915$305$3,050
Total Functional Expenses$2,973,649$111,604$28,016$3,113,269

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,113,269
Total Expenses per Audited Statements$3,113,269
Total Expenses per Form 990$3,113,269
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Other Expense Adjustments$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Piercy Volunteer Fire DepartmentPiercy, CAGovernmentGenerator and Water Equipment$13,423
Piercy Fire Safe CouncilPiercy, CAGovernmentFuel Reduction$12,374
Blue Rock Road AssociationLaytonville, CAGovernmentWater Tanks$10,500
Covelo Fire DepartmentCovelo, CAGovernmentWater Equipment$10,000
Long Valley FIre Protection DistrictLaytonville, CAGovernmentDefensible Space Assessment Program$10,000
Westport Fire Safe CouncilWestport, CA501c3Fuel Reduction and Native Replanting$9,984
Hopland Fire Protection DistrictHopland, CAGovernmentWater Equipment & Backfiring Devices$9,604
The Redwood Valley-Calpella Fire Dept VolunteersRedwood Valley, CAGovernmentFire Suppression Tools$7,947
Mariposa InstituteUkiah, CA-Chainsaw Training$7,895
South Coast Fire Protection DistrictGualala, CA-Fire Hose for Prescribed Burning$7,820
Brooktrails TownshipWillits, CA-Portable Emergency Water$6,500
String Creek Tartar Canyon Fire Safe CouncilWillits, CA-Emergency Shelter Supplies$6,000
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
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

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

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
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

“The organization solicits memberships from the community in order to obtain local support and increase awareness of its resources and services. Members have no voting rights nor other involvement in the governance of the organization.”

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

“The Board of Directors receives a copy of Form 990 prior to its regularly scheduled meeting before the due date of the return. Directors review the form with its preparer and make necessary inquiries before authorizing the Executive Director to sign and file the return.”

Form 990, Part VI, Section B, Line 12C

“Directors review the policy annually and sign a disclosure statement that includes a list of any affiliations which could potentially lead to a conflict of interest and an affirmation that they will not profit financially from any action taken as a board member.”

Form 990, Part VI, Section C, Line 18

“MCFSC has created a nonprofit profile on the Candid website that includes a copy of its Form 990.”

Form 990, Part VI, Section C, Line 19

“The organization does not publish its governing documents, policies and information returns, but will disclose this information to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Mendocino County Fire Safe Council Inc
EIN
83-0395685
Phone
7074623662
Address
PO BOX 263, UKIAH, CA 95482

Signing Officer

Name
Scott Cratty
Title
Executive Director
Phone
7074623662
Signed
2025-10-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Scott Cratty
Formed
2004
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
7
Employees
11
Volunteers
7

Preparer

Firm
John Hansen Accountant
Address
1239 Despina Dr, Ukiah, CA 95482
Preparer
John Hansen
Phone
7072722246
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Contract services for fire fuels reduction projects: $1,628,798 Other professional services: $274,532”

Form 990, Part XII, Line 1

“The Organization's financial statements were independently audited for the first time this fiscal year. The audit determined that one government grant whose contribution had been treated as conditional in the prior year needed to be treated as an unconditional contribution according to the generally accepted accounting principles stipulated in ASU 2018-08. As a result, the portion of deferred revenue attributable to this grant as of 6/30/24 was reclassified as net assets to effectively recognize it as revenue, thereby decreasing deferred revenue and increasing net assets by $270,813 as of 6/30/24. These changes are reflected in the beginning of the year balance sheet.”

Raw XML AppendixShowing 400 of 774 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/Desc0FIRE FUELS REDUCTION: MCFSC manages grant-funded projects and programs to reduce fuel loads and improve wildfire mitigation in Mendocino County. Using both its own crew and subcontractors, MCFSC provided free defensible-space clearing at the homes of 143 income-qualified seniors and/or disabled residents, supplied 85 days of free chipping services for neighborhood-level defensible-space improvement (serving roughly 700 residences), and conducted 79 free home assessments for wildfire-preparedness. MCFSC's fuel-reduction projects created safer ingress/egress routes and shaded fuel breaks that will slow fires and provide safe workspaces for responders, totaling 410 acres. MCFSC's crew partnered with Sherwood Firewise Communities to clear additional acres in Brooktrails. MCFSC also collaborated with numerous local groups to sponsor or apply for other successful fuel reduction grants such as PG&E funded vegetation management grants. Thanks to a grant from the State Coastal Conservancy, MCFSC added a track mower to its fleet that will improve its ability to deliver community chipping services and work projects in future years.
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IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt00
IRS990/FeesForServicesAccountingGrp/TotalAmt015819
IRS990/FeesForServicesLegalGrp/FundraisingAmt00
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt00
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt00
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IRS990/FeesForServicesLobbyingGrp/FundraisingAmt00
IRS990/FeesForServicesLobbyingGrp/ManagementAndGeneralAmt00
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IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt00
IRS990/FeesForServicesManagementGrp/ProgramServicesAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/FundraisingAmt0607
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt00
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt01902723
IRS990/FeesForServicesOtherGrp/TotalAmt01903330
IRS990/FeesForServicesProfFundraising/FundraisingAmt00
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IRS990/FeesForSrvcInvstMgmntFeesGrp/FundraisingAmt00
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IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignGrantsGrp/ProgramServicesAmt00
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IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt80
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt041
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/PersonNm0Scott Cratty
IRS990/Form990PartVIISectionAGrp/PersonNm1Mike Jones
IRS990/Form990PartVIISectionAGrp/PersonNm2Charlie Kelly
IRS990/Form990PartVIISectionAGrp/PersonNm3Eric Hart
IRS990/Form990PartVIISectionAGrp/PersonNm4Nancy Armstrong-Frost
IRS990/Form990PartVIISectionAGrp/PersonNm5Joe Zicherman
IRS990/Form990PartVIISectionAGrp/PersonNm6Sue Carberry
IRS990/Form990PartVIISectionAGrp/PersonNm7Lisa Bauer
IRS990/Form990PartVIISectionAGrp/PersonNm8Anna Garza
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
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IRS990/Form990PartVIISectionAGrp/TitleTxt2Director
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4President
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IRS990/Form990PartVIISectionAGrp/TitleTxt6Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt7Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt8Secretary
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IRS990/FormationYr02004
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IRS990/GrantToRelatedPersonInd00
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IRS990/GroupReturnForAffiliatesInd00
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IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
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IRS990/InformationTechnologyGrp/ProgramServicesAmt03793
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IRS990/InsuranceGrp/FundraisingAmt0209
IRS990/InsuranceGrp/ManagementAndGeneralAmt0750
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IRS990/MinutesOfCommitteesInd01
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IRS990/MissionDesc0To inform, empower and mobilize county residents to survive and thrive in a wildfire-prone environment.
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IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt029454
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
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IRS990/OtherExpensesGrp/ProgramServicesAmt225081
IRS990/OtherExpensesGrp/ProgramServicesAmt319228
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IRS990/OtherExpensesGrp/TotalAmt225081
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IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt012413
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt07887

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