Civic Intelligence

Oakland Firefighters Health and Welfare Trust

EIN 94-2918245 • 501(c)9 • Oakland, CA

View Organization Page

Profile

To provide dental care benefits to eligible participants.

PO Box 24263Oakland, CA 94623

n/A

Siviq Scores

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

Liabilities / Assets

77th percentile

0.11x

Higher debt load relative to assets than 77% of similar nonprofits.

501(c)9 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

84th percentile

0.15x

Higher debt load relative to revenue than 84% of similar nonprofits.

501(c)9 • $1M-$5M nonprofits • Source year 2025

Net Margin

32nd percentile

-2.4%

Higher net margin than 32% of similar nonprofits.

501(c)9 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

53rd percentile

$0

Higher top officer pay than 53% of similar nonprofits.

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

501(c)9 • $1M-$5M nonprofits • Source year 2025

Asset Growth

26th percentile

-16%

Faster asset growth than 26% of similar nonprofits.

501(c)9 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

76th percentile

23%

Faster revenue growth than 76% of similar nonprofits.

501(c)9 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets77th percentile

Assets

Up

$3,692,555

Up $275,187 (+8.1%) from 2023

Liabilities

Up

$343,877

Up $63,858 (+23%) from 2023

Net Assets

Up

$3,348,678

Up $211,329 (+6.7%) from 2023

Operations
Liabilities / Revenue84th percentileNet Margin32nd percentile

Revenue

Down

$1,772,013

Down $177,824 (-9.1%) from 2023

Expenses

Up

$1,745,968

Up $168,785 (+11%) from 2023

Net Income

Down

$26,045

Down $346,609 (-93%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth26th percentile

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

$6.0M$4.0M$2.0M$0Assets 2011: $2,906,311Liabilities 2011: $255,256Net Assets 2011: $2,651,0552011Assets 2012: $3,098,784Liabilities 2012: $311,096Net Assets 2012: $2,787,6882012Assets 2013: $3,215,913Liabilities 2013: $298,872Net Assets 2013: $2,917,0412013Assets 2014: $3,605,026Liabilities 2014: $285,463Net Assets 2014: $3,319,5632014Assets 2015: $3,359,693Liabilities 2015: $318,860Net Assets 2015: $3,040,8332015Assets 2016: $3,313,423Liabilities 2016: $171,855Net Assets 2016: $3,141,5682016Assets 2017: $3,943,572Liabilities 2017: $203,895Net Assets 2017: $3,739,6772017Assets 2018: $4,367,563Liabilities 2018: $197,510Net Assets 2018: $4,170,0532018Assets 2019: $4,808,083Liabilities 2019: $244,444Net Assets 2019: $4,563,6392019Assets 2020: $5,003,397Liabilities 2020: $234,391Net Assets 2020: $4,769,0062020Assets 2021: $3,145,721Liabilities 2021: $260,777Net Assets 2021: $2,884,9442021Assets 2022: $2,939,834Liabilities 2022: $260,423Net Assets 2022: $2,679,4112022Assets 2023: $3,417,368Liabilities 2023: $280,019Net Assets 2023: $3,137,3492023Assets 2024: $3,692,555Liabilities 2024: $343,877Net Assets 2024: $3,348,6782024

Highlighted filing

2024

Assets$3,692,555
Liabilities$343,877
Net Assets$3,348,678
Open 2024 Filing

Operations Trend

Revenue Growth76th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,307,733Expenses 2011: $1,293,171Net Income 2011: $14,5622011Revenue 2012: $1,539,439Expenses 2012: $1,224,554Net Income 2012: $314,8852012Revenue 2013: $1,335,465Expenses 2013: $1,346,081Net Income 2013: -$10,6162013Revenue 2014: $1,298,059Expenses 2014: $1,320,058Net Income 2014: -$21,9992014Revenue 2015: $1,338,042Expenses 2015: $1,493,899Net Income 2015: -$155,8572015Revenue 2016: $2,045,997Expenses 2016: $1,432,971Net Income 2016: $613,0262016Revenue 2017: $1,625,244Expenses 2017: $1,379,136Net Income 2017: $246,1082017Revenue 2018: $1,671,014Expenses 2018: $1,606,771Net Income 2018: $64,2432018Revenue 2019: $1,633,983Expenses 2019: $1,501,588Net Income 2019: $132,3952019Revenue 2020: $1,600,522Expenses 2020: $1,528,224Net Income 2020: $72,2982020Revenue 2021: $1,518,513Expenses 2021: $1,635,720Net Income 2021: -$117,2072021Revenue 2022: $1,517,768Expenses 2022: $1,566,800Net Income 2022: -$49,0322022Revenue 2023: $1,949,837Expenses 2023: $1,577,183Net Income 2023: $372,6542023Revenue 2024: $1,772,013Expenses 2024: $1,745,968Net Income 2024: $26,0452024

Highlighted filing

2024

Revenue$1,772,013
Expenses$1,745,968
Net Income$26,045
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$3,692,555
Liabilities
$343,877
Net assets
$3,348,678
Revenue
$1,772,013
Expenses
$1,745,968
Net income
$26,045
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.69$0.34$3.35$1.77$1.75$0.03
2023Detailed filing. Detailed filing data is available for this year.$3.42$0.28$3.14$1.95$1.58$0.37
2022Detailed filing. Detailed filing data is available for this year.$2.94$0.26$2.68$1.52$1.57$0.05
2021Detailed filing. Detailed filing data is available for this year.$3.15$0.26$2.88$1.52$1.64$0.12
2020Detailed filing. Detailed filing data is available for this year.$5.00$0.23$4.77$1.60$1.53$0.07
2019Detailed filing. Detailed filing data is available for this year.$4.81$0.24$4.56$1.63$1.50$0.13
2018Detailed filing. Detailed filing data is available for this year.$4.37$0.20$4.17$1.67$1.61$0.06
2017Detailed filing. Detailed filing data is available for this year.$3.94$0.20$3.74$1.63$1.38$0.25
2016Detailed filing. Detailed filing data is available for this year.$3.31$0.17$3.14$2.05$1.43$0.61
2015Detailed filing. Detailed filing data is available for this year.$3.36$0.32$3.04$1.34$1.49$0.16
2014Summary only. Only limited summary data is available for this year.$3.61$0.29$3.32$1.30$1.32$0.02
2013Summary only. Only limited summary data is available for this year.$3.22$0.30$2.92$1.34$1.35$0.01
2012Summary only. Only limited summary data is available for this year.$3.10$0.31$2.79$1.54$1.22$0.31
2011Summary only. Only limited summary data is available for this year.$2.91$0.26$2.65$1.31$1.29$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Apr 11, 2025
Return Version
2023v6.0
Gross Receipts
$2,320,662
Mission and Program Overview

Mission

To provide dental care benefits to eligible participants.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$3,137,349$3,348,678▲ $211,329
Investments in Publicly Traded Securities$2,743,156$2,991,604▲ $248,448
Accounts Receivable$347,548$340,305▼ $7,243
Cash and Non-Interest-Bearing Accounts$326,373$336,946▲ $10,573
Prepaid Expenses and Deferred Charges$291$23,700▲ $23,409
Savings and Temporary Cash Investments$0$0→ $0
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
Land, Buildings, and Equipment, Net$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$3,417,368$3,692,555▲ $275,187
Other Assets Total$0$0→ $0
Liabilities
Other Liabilities$277,300$339,357▲ $62,057
Accounts Payable and Accrued Expenses$2,719$4,520▲ $1,801
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$280,019$343,877▲ $63,858
Net Assets / Fund Balance
Total Net Assets Fund Balance$3,137,349$3,348,678▲ $211,329
Total Liabilities and Net Assets / Fund Balance$3,417,368$3,692,555▲ $275,187
Compensation and Service Providers
Top Officer Pay53rd percentile

Board Members and Trustees

NameTitle
Michael HillesheimChair
Robert MurphyCo-chairman
Charles GarciaTrustee
James WhittyTrustee
Steve SplendorioTrustee
Zac UngerTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,710,583
Investment Income
$61,430
Other Revenue
$0
Change in Net Assets
$26,045

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,748,827
Revenue Not Reported on Financial Statements
$23,186
Revenue Not Reported on Form 990
$185,284
Total Revenue per Audited Statements
$1,934,111
Total Revenue per Form 990
$1,772,013
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$258,061
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
Benefits to Members---$1,487,907
Fees for Services Management---$87,342
Fees for Services Accounting---$81,940
Fees for Services Other---$28,512
Fees for Service Investment Mgmnt Fees---$23,186
Insurance---$15,760
Office Expenses---$14,663
Other Expenses---$4,915
Fees for Services Legal---$1,743
Total Functional Expenses$0$0$0$1,745,968

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,745,968
Expenses per Audited Statements$1,660,725
Total Expenses per Audited Statements$1,660,725
Expenses Not Reported on Financial Statements$85,243
Other Expense Adjustments$62,057
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
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
Benefit Obligations$339,357
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

PART VI, LINE 3:

“The organization has delegated control over management duties customarily performed by or under the direct supervision of officers, directors, trustees or key employees to a contract administrator, health services & benefits administrators.”

PART VI, LINE 8B:

“There are no committees with the authority to act on behalf of the trustees.”

PART VI, LINE 11B:

“The chair and co-chair review the form 990 prior to filing and signing.”

PART VI, LINE 18:

“The organization makes the forms available upon request.”

PART VI, LINE 19:

“The organization does not make its governing documents and financial statements available to the public.”

PART VII, SECTION A:

“Certain trustees of the trust are employees of the city of oakland which is considered a related organization under the definitions in schedule r. Compensation and benefits for these trustees are available at the city of oakland.”

Filing and Contact Details

Filer

Filer Name
Oakland Firefighters Health and Welfare Trust
EIN
94-2918245
In Care Of
% HEALTH SERVICES & BENEFIT AD
Phone
5104518564
Address
PO BOX 24263, OAKLAND, CA 94623

Signing Officer

Name
Michael Hillesheim
Title
Chairman
Phone
5104518564
Signed
2025-04-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Hillesheim
Formed
1990
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
0

Preparer

Firm
Miller Kaplan Arase Llp
Address
595 MARKET ST STE 920, SAN FRANCISCO, CA 94105-2814
Preparer
Macgregor Waite
Phone
4159563600
Supplemental Narrative

Additional Explanations

PART XII, LINE 2C:

“The board of directors assumes responsibility for overseeing the audit of the organizations financial statements and for selecting the independent auditor.”

Financial Statement Notes

PART X, LINE 2:

“Accounting principles generally accepted in the united states of america require management to evaluate tax positions taken by the plan and recognize a tax liability if the plan has taken a tax position that more likely than not would not be sustained upon examination by a tax authority. The plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. Part xii, line 4b: change in benefit obligations: benefit obligations at end of year $339,357 benefit obligations at beginning of year 277,300 increase in benefit obligations $ 62,057”

Raw XML AppendixShowing 400 of 448 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/PledgesAndGrantsReceivableGrp/EOYAmt00
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt023700
IRS990/PrincipalOfficerNm0MICHAEL HILLESHEIM
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IRS990/ProgramServiceRevenueGrp/Desc1PARTICIPANT CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/Desc2SUBSIDY PLAN CONTRIBUTIONS
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1389562
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1389562
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IRS990/PYOtherRevenueAmt00
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IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
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IRS990/RelatedEntityInd0true
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IRS990/RentalIncomeOrLossGrp/RealAmt00
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IRS990/ReportLandBuildingEquipmentInd0false
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IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
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IRS990ScheduleD/ExpensesSubtotalAmt01660725
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt00
IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/InvestmentExpensesNotIncldAmt023186
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0185284
IRS990ScheduleD/OtherExpensesNotIncludedAmt062057
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0339357
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0BENEFIT OBLIGATIONS
IRS990ScheduleD/RevenueNotReportedAmt0185284
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt023186
IRS990ScheduleD/RevenueSubtotalAmt01748827
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY IF THE PLAN HAS TAKEN A TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY A TAX AUTHORITY. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. PART XII, LINE 4B: CHANGE IN BENEFIT OBLIGATIONS: BENEFIT OBLIGATIONS AT END OF YEAR $339,357 BENEFIT OBLIGATIONS AT BEGINNING OF YEAR 277,300 INCREASE IN BENEFIT OBLIGATIONS $ 62,057
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalExpensesPerForm990Amt01745968
IRS990ScheduleD/TotalLiabilityAmt0339357
IRS990ScheduleD/TotalRevenuePerForm990Amt01772013
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01934111
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01660725
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS DELEGATED CONTROL OVER MANAGEMENT DUTIES CUSTOMARILY PERFORMED BY OR UNDER THE DIRECT SUPERVISION OF OFFICERS, DIRECTORS, TRUSTEES OR KEY EMPLOYEES TO A CONTRACT ADMINISTRATOR, HEALTH SERVICES & BENEFITS ADMINISTRATORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THERE ARE NO COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE CHAIR AND CO-CHAIR REVIEW THE FORM 990 PRIOR TO FILING AND SIGNING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES THE FORMS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CERTAIN TRUSTEES OF THE TRUST ARE EMPLOYEES OF THE CITY OF OAKLAND WHICH IS CONSIDERED A RELATED ORGANIZATION UNDER THE DEFINITIONS IN SCHEDULE R. COMPENSATION AND BENEFITS FOR THESE TRUSTEES ARE AVAILABLE AT THE CITY OF OAKLAND.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE BOARD OF DIRECTORS ASSUMES RESPONSIBILITY FOR OVERSEEING THE AUDIT OF THE ORGANIZATIONS FINANCIAL STATEMENTS AND FOR SELECTING THE INDEPENDENT AUDITOR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0PART VI, LINE 3:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1PART VI, LINE 8B:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2PART VI, LINE 11B:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3PART VI, LINE 18:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4PART VI, LINE 19:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5PART VII, SECTION A:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6PART XII, LINE 2C:
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IRS990ScheduleR/AssetSaleToOtherOrgInd0false
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IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt1NA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0CITY OF OAKLAND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1OAKLAND FIREFIGHTERS RETIREE SUBSIDY PL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0GOVERNMENT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(c)(9)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0FRANK OGAWA PLAZA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt14160 Dublin Blvd Ste 400
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0OAKLAND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1Dublin
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd094612
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IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0OAKLAND FIREFIGHTERS RETIREE SUBSIDY PLAN
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