Civic Intelligence

Modoc Fire Safe Council

EIN 87-0764643 • 501(c)3 • Alturas, CA

Alturas, CA
Siviq Scores

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

Liabilities / Assets

90th percentile

0.67x

Higher debt load relative to assets than 90% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

92nd percentile

0.48x

Higher debt load relative to revenue than 92% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

41st percentile

-2.0%

Higher net margin than 41% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

64th percentile

6.5%

Faster asset growth than 64% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

90th percentile

89%

Faster revenue growth than 90% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets90th percentile

Assets

Up

$214,904

Up $13,112 (+6.5%) from 2024

Liabilities

Up

$144,635

Up $144,635 from 2024

Net Assets

$70,269

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue92nd percentileNet Margin41st percentile

Revenue

Up

$299,122

Up $140,775 (+89%) from 2024

Expenses

Up

$305,062

Up $137,267 (+82%) from 2024

Net Income

Up

-$5,940

Up $3,508 (+37%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth64th percentile

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

$300K$200K$100K$0-$100KAssets 2011: $207,171Liabilities 2011: $0Net Assets 2011: $207,1712011Assets 2012: $107,931Liabilities 2012: $0Net Assets 2012: $107,9312012Assets 2013: $30,740Liabilities 2013: $02013Assets 2014: $11,688Liabilities 2014: $02014Assets 2015: $100,957Liabilities 2015: $02015Assets 2016: $19,421Liabilities 2016: $02016Assets 2017: $130,138Liabilities 2017: $0Net Assets 2017: $130,1382017Assets 2018: $130,148Liabilities 2018: $02018Assets 2019: $51,329Liabilities 2019: $12,9632019Assets 2021: $63,001Liabilities 2021: $17,734Net Assets 2021: -$27,9952021Assets 2022: $204,802Liabilities 2022: $35,492Net Assets 2022: $169,3102022Assets 2023: $211,240Liabilities 2023: $23,301Net Assets 2023: $187,9392023Assets 2024: $201,792Liabilities 2024: $02024Assets 2025: $214,904Liabilities 2025: $144,635Net Assets 2025: $70,2692025

Highlighted filing

2025

Assets$214,904
Liabilities$144,635
Net Assets$70,269
Open 2025 Filing

Operations Trend

Revenue Growth90th percentile

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

$400K$200K$0-$200KRevenue 2011: $305,932Expenses 2011: $177,628Net Income 2011: $128,3042011Revenue 2012: $200,987Expenses 2012: $300,230Net Income 2012: -$99,2432012Revenue 2013: $98,483Expenses 2013: $175,674Net Income 2013: -$77,1912013Revenue 2014: $95,682Expenses 2014: $114,734Net Income 2014: -$19,0522014Revenue 2015: $152,000Expenses 2015: $130,322Net Income 2015: $21,6782015Revenue 2016: $21,205Expenses 2016: $102,741Net Income 2016: -$81,5362016Revenue 2017: $185,673Expenses 2017: $97,777Net Income 2017: $87,8962017Revenue 2018: $18,924Expenses 2018: $111,790Net Income 2018: -$92,8662018Revenue 2019: $105,267Expenses 2019: $85,911Net Income 2019: $19,3562019Revenue 2021: $239,846Expenses 2021: $276,670Net Income 2021: -$36,8242021Revenue 2022: $314,519Expenses 2022: $321,568Net Income 2022: -$7,0492022Revenue 2023: $295,156Expenses 2023: $207,015Net Income 2023: $88,1412023Revenue 2024: $158,347Expenses 2024: $167,795Net Income 2024: -$9,4482024Revenue 2025: $299,122Expenses 2025: $305,062Net Income 2025: -$5,9402025

Highlighted filing

2025

Revenue$299,122
Expenses$305,062
Net Income-$5,940
Open 2025 Filing

Filings

Most recent year

2025 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$214,904
Liabilities
$144,635
Net assets
$70,269
Revenue
$299,122
Expenses
$305,062
Net income
-$5,940
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.15$1.45$0.70$2.99$3.05$0.06
2024Summary only. Only limited summary data is available for this year.$2.02$0.00$1.58$1.68$0.09
2023Summary only. Only limited summary data is available for this year.$2.11$0.23$1.88$2.95$2.07$0.88
2022Summary only. Only limited summary data is available for this year.$2.05$0.35$1.69$3.15$3.22$0.07
2021Summary only. Only limited summary data is available for this year.$0.63$0.18$0.28$2.40$2.77$0.37
2019Summary only. Only limited summary data is available for this year.$0.51$0.13$1.05$0.86$0.19
2018Summary only. Only limited summary data is available for this year.$1.30$0.00$0.19$1.12$0.93
2017Summary only. Only limited summary data is available for this year.$1.30$0.00$1.30$1.86$0.98$0.88
2016Summary only. Only limited summary data is available for this year.$0.19$0.00$0.21$1.03$0.82
2015Summary only. Only limited summary data is available for this year.$1.01$0.00$1.52$1.30$0.22
2014Summary only. Only limited summary data is available for this year.$0.12$0.00$0.96$1.15$0.19
2013Summary only. Only limited summary data is available for this year.$0.31$0.00$0.98$1.76$0.77
2012Summary only. Only limited summary data is available for this year.$1.08$0.00$1.08$2.01$3.00$0.99
2011Summary only. Only limited summary data is available for this year.$2.07$0.00$2.07$3.06$1.78$1.28
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 18, 2025
Return Version
2024v5.1
Gross Receipts
$299,122
Mission and Program Overview

Mission

We bring together the resources of private and public sector elements of wildfire prevention and loss mitigation.

To bring together the resources of public and private resource organizations in the interests of wildfire prevention loss and mitigation.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$157,653$145,624▼ $12,029
Savings and Temporary Cash Investments$29,973$41,991▲ $12,018
Accounts Receivable$3,106$22,329▲ $19,223
Cash and Non-Interest-Bearing Accounts$6,270$4,960▼ $1,310
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$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$197,002$214,904▲ $17,902
Other Assets Total$0$0→ $0
Liabilities
Other Liabilities$100,695$101,181▲ $486
Deferred Revenue$14,701$30,476▲ $15,775
Accounts Payable and Accrued Expenses$4,917$12,978▲ $8,061
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$120,313$144,635▲ $24,322
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$76,695$70,269▼ $6,426
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$76,695$70,269▼ $6,426
Total Liabilities and Net Assets / Fund Balance$197,008$214,904▲ $17,896

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$111,762$90,889$164,151
Buildings$33,862$4,472$38,334
Other Land Buildings$0$0$0
Land$0-$0
Leasehold Improvements$0$0$0
Compensation and Service Providers
Top Officer Pay81st percentile

Board Members and Trustees

NameTitle
Jodi FreyChairperson
Patricia CaffeeVice Chairperson
Judy MasonInterm Secretary Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$294,348
Program Service Revenue
$4,672
Investment Income
$0
Other Revenue
$102
All Other Contributions
$550
Change in Net Assets
$-5,940
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$138,902
Grants and Similar Amounts Paid$92,122
Other Expenses$74,038
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$105,313$22,166$0$127,479
Grants to Domestic Orgs$92,122--$92,122
Fees for Services Accounting$21,250$50$0$21,300
Depreciation Depletion$12,029$0$0$12,029
Payroll Taxes$8,721$1,844$0$10,565
Office Expenses$7,912$2,307$0$10,219
Information Technology$4,971$658$0$6,704
Insurance$3,444$3,038$0$6,482
Advertising$5,308$543$0$5,851
Occupancy$2,300$3,065$0$5,365
Travel$3,111$22$0$3,133
Other Employee Benefits$730$129$0$858
Other Expenses$0$534$0$534
Total Functional Expenses$268,484$35,504$0$305,062
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
State of California Department of Forestry and FireSacramento, CA-Fire Prevention and Education Activities$71,813
Sierra Nevada ConservancyAuburn, CA-Capacity building to assist with the formation of Firewise USA communties,$70,466
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Opening Balance$107,121
Net Income$-5,940
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Part VI, Line 11A

“Each board member recieves a copy of the 990.”

Part VI, Line 12C

“Each Board member signs a new Conflict of Entrest Policy at the beginning of every year.”

Part VI, Line 15

“Officers do not receive compensation but the Executive Director does receive an Annual Evaluation by the Board members and an increase in pay follows the adopted pay rate schedule that was adopted in June 2024.”

Part VI, Line 19

“All documents are available upon request”

Filing and Contact Details

Filer

Filer Name
Modoc Fire Safe Council
EIN
87-0764643
Phone
5302335516
Address
P O Box 1448, ALTURAS, CA 96101-3215

Signing Officer

Name
Judith Mason
Title
Treasurer
Phone
5302335516
Signed
2025-11-18

Organization Details

Formed
2007
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
0
Employees
5
Volunteers
3
Raw XML AppendixShowing 400 of 645 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
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IRS990/BooksInCareOfDetail/PhoneNum05302335516
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0114 E North Street
IRS990/BooksInCareOfDetail/USAddress/CityNm0Alturas
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd096101
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IRS990/CYContributionsGrantsAmt0294348
IRS990/CYGrantsAndSimilarPaidAmt092122
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IRS990/CYOtherExpensesAmt074038
IRS990/CYOtherRevenueAmt0102
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IRS990/CYRevenuesLessExpensesAmt0-5940
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IRS990/DeferredRevenueGrp/BOYAmt014701
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IRS990/Desc0Modoc Fire Safe Council recieved grant funds fro CalFire to assist Modoc County residents with critical defensible space around homes.
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IRS990/ExpenseAmt063130
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IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice Chairperson
IRS990/Form990PartVIISectionAGrp/TitleTxt2Interm Secretary Treasurer
IRS990/Form990ProvidedToGvrnBodyInd0true
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IRS990/MissionDesc0To bring together the resources of public and private resource organizations in the interests of wildfire prevention loss and mitigation.
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IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt0Jodi Frey
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IRS990/ProgSrvcAccomActy2Grp/Desc0Modoc Fire Safe Council recieved capacity building grant funds from Sierra Nevada Conservancy facilitate the formation of Firewise USA communities. A second deliverable is project development.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt060205
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0Other grant and related programs throughout the year.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0145149

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