Civic Intelligence

Sacramento Area Fire Fighters Local 522

EIN 94-6104568 • 501(c)5 • Sacramento, CA

Profile

Provide unity for the mutual protection and advancement of the interests and general welfare of firefighters.

3720 Folsom Blvd Suite ASacramento, CA 95816

www.sacramentofirefighters.com

Siviq Scores

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

Liabilities / Assets

84th percentile

0.16x

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

501(c)5 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

81st percentile

0.13x

Higher debt load relative to revenue than 81% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Net Margin

62nd percentile

13%

Higher net margin than 62% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

42nd percentile

$55,686

Higher top officer pay than 42% of similar nonprofits.

Top officer pay equals 2.0% of source-year revenue.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Asset Growth

84th percentile

20%

Faster asset growth than 84% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

96th percentile

69%

Faster revenue growth than 96% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$2,295,732

Up $374,661 (+20%) from 2023

Liabilities

Up

$364,613

Up $22,859 (+6.7%) from 2023

Net Assets

Up

$1,931,119

Up $351,802 (+22%) from 2023

Revenue

Up

$2,764,668

Up $1,133,191 (+69%) from 2023

Expenses

Up

$2,412,868

Up $359,023 (+17%) from 2023

Net Income

Up

$351,800

Up $774,168 (+183%) from 2023

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $2,032,268Liabilities 2010: $1,803Net Assets 2010: $2,030,4652010Assets 2011: $2,115,842Liabilities 2011: $22,099Net Assets 2011: $2,093,7432011Assets 2012: $1,838,728Liabilities 2012: $14,789Net Assets 2012: $1,823,9392012Assets 2013: $1,912,897Liabilities 2013: $10,730Net Assets 2013: $1,902,1672013Assets 2014: $1,732,365Liabilities 2014: $8,036Net Assets 2014: $1,724,3292014Assets 2015: $1,566,856Liabilities 2015: $1,277Net Assets 2015: $1,565,5792015Assets 2016: $1,880,536Liabilities 2016: $355,279Net Assets 2016: $1,525,2572016Assets 2017: $1,799,773Liabilities 2017: $374,375Net Assets 2017: $1,425,3982017Assets 2018: $1,728,332Liabilities 2018: $362,422Net Assets 2018: $1,365,9102018Assets 2019: $1,623,150Liabilities 2019: $364,732Net Assets 2019: $1,258,4182019Assets 2020: $1,801,672Liabilities 2020: $360,922Net Assets 2020: $1,440,7502020Assets 2021: $2,493,608Liabilities 2021: $364,850Net Assets 2021: $2,128,7582021Assets 2022: $2,145,400Liabilities 2022: $335,470Net Assets 2022: $1,809,9302022Assets 2023: $1,921,071Liabilities 2023: $341,754Net Assets 2023: $1,579,3172023Assets 2024: $2,295,732Liabilities 2024: $364,613Net Assets 2024: $1,931,1192024

Highlighted filing

2024

Assets$2,295,732
Liabilities$364,613
Net Assets$1,931,119

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2010: $1,477,567Expenses 2010: $1,395,913Net Income 2010: $81,6542010Expenses 2011: $1,390,5322011Revenue 2012: $1,320,327Expenses 2012: $1,620,339Net Income 2012: -$300,0122012Revenue 2013: $1,499,576Expenses 2013: $1,463,695Net Income 2013: $35,8812013Revenue 2014: $1,428,877Expenses 2014: $1,623,358Net Income 2014: -$194,4812014Revenue 2015: $1,348,860Expenses 2015: $1,483,564Net Income 2015: -$134,7042015Revenue 2016: $1,443,485Expenses 2016: $1,509,556Net Income 2016: -$66,0712016Revenue 2017: $1,437,158Expenses 2017: $1,566,861Net Income 2017: -$129,7032017Revenue 2018: $1,599,699Expenses 2018: $1,642,372Net Income 2018: -$42,6732018Revenue 2019: $1,545,450Expenses 2019: $1,652,942Net Income 2019: -$107,4922019Revenue 2020: $1,836,366Expenses 2020: $1,661,395Net Income 2020: $174,9712020Revenue 2021: $2,063,094Expenses 2021: $1,396,322Net Income 2021: $666,7722021Revenue 2022: $1,683,206Expenses 2022: $1,850,372Net Income 2022: -$167,1662022Revenue 2023: $1,631,477Expenses 2023: $2,053,845Net Income 2023: -$422,3682023Revenue 2024: $2,764,668Expenses 2024: $2,412,868Net Income 2024: $351,8002024

Highlighted filing

2024

Revenue$2,764,668
Expenses$2,412,868
Net Income$351,800

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.30$0.36$1.93$2.76$2.41$0.35
2023Summary only. Only limited summary data is available for this year.$1.92$0.34$1.58$1.63$2.05$0.42
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.15$0.34$1.81$1.68$1.85$0.17
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.49$0.36$2.13$2.06$1.40$0.67
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.80$0.36$1.44$1.84$1.66$0.17
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.62$0.36$1.26$1.55$1.65$0.11
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.73$0.36$1.37$1.60$1.64$0.04
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.80$0.37$1.43$1.44$1.57$0.13
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.88$0.36$1.53$1.44$1.51$0.07
2015Detailed filing. Detailed filing data is available for this year.$1.57$0.00$1.57$1.35$1.48$0.13
2014Detailed filing. Detailed filing data is available for this year.$1.73$0.01$1.72$1.43$1.62$0.19
2013Summary only. Only limited summary data is available for this year.$1.91$0.01$1.90$1.50$1.46$0.04
2012Summary only. Only limited summary data is available for this year.$1.84$0.01$1.82$1.32$1.62$0.30
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.12$0.02$2.09$1.39
2010Summary only. Only limited summary data is available for this year.$2.03$0.00$2.03$1.48$1.40$0.08
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 8, 2023
Return Version
2022v5.0
Gross Receipts
$1,770,176
Mission and Program Overview

Mission

Provide unity for the mutual protection and advancement of the interests and general welfare of firefighters.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$656,182$626,116▼ $30,066
Cash and Non-Interest-Bearing Accounts$865,546$568,416▼ $297,130
Investments in Publicly Traded Securities$588,527$549,911▼ $38,616
Savings and Temporary Cash Investments$352,538$358,291▲ $5,753
Accounts Receivable$30,815$42,666▲ $11,851
Total Assets$2,493,608$2,145,400▼ $348,208
Liabilities
Other Liabilities$339,639$308,535▼ $31,104
Accounts Payable and Accrued Expenses$25,211$26,935▲ $1,724
Total Liabilities$364,850$335,470▼ $29,380
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,128,758$1,809,930▼ $318,828
Total Net Assets Fund Balance$2,128,758$1,809,930▼ $318,828
Total Liabilities and Net Assets / Fund Balance$2,493,608$2,145,400▼ $348,208

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$626,116$292,723$918,839
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
John Trevor JamisonPresidentFT$41,362$41,362
Ryan HenryVice-presidePT$20,993$20,993
Steve LozaVice-presidePT$18,336$18,336
Matthew ColeVice-presidePT$12,887$12,887
Dustin RodriquesSec/treasurePT$12,362$12,362
Bryant PowellVice-presidePT$12,062$12,062
John CollinsDirectorPT$11,791$11,791
Jeremy CrawfordDirectorPT$10,816$10,816
Peter VotavaDirectorPT$8,727$8,727
Sean ScollardDirectorPT$7,977$7,977
Sandivar E HetzerDirectorPT$6,437$6,437
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,727,464
Investment Income
$1,000
Other Revenue
$-45,258
Change in Net Assets
$-167,166
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$932,949
Salaries, Compensation, and Employee Benefits$410,773
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$506,650
Fees for Services Legal---$375,083
Current Officers, Directors, Trustees, and Key Employees---$163,750
Other Salaries and Wages---$161,374
Travel---$146,120
Office Expenses---$55,736
Other Employee Benefits---$55,071
Insurance---$38,763
All Other Expenses---$37,401
Occupancy---$32,536
Depreciation Depletion---$30,067
Payroll Taxes---$26,591
Fees for Services Accounting---$22,050
Interest---$12,648
Conferences and Meetings---$10,130
Information Technology---$8,888
Pension Plan Contributions---$3,987
Other Expenses---$2,000
Advertising---$1,750
Fees for Services Other---$105
Total Functional Expenses$0$0$0$1,850,372
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$46,856
Fundraising Gross Income$15,153
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Picnic$15,153$15,153$46,856$-31,703
Total Events$15,153$15,153$46,856$-31,703
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
Yes
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Note Payable to a Related Party$311,858
Other$-3,323
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

Organization has active and retired firefighters as members.

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

Members have the power to elect members to governing body.

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

Decisions of governing body are always subject to members approval.

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

Governing body reviews 990 through an executive meeting.

Form 990, Page 6, Part VI, Line 12C

Organization monitors compliance through regular meetings.

Form 990, Page 6, Part VI, Line 15A

Compensation review and approval is done through an executive board meeting.

Form 990, Page 6, Part VI, Line 15B

Compensation review and approval is done through an executive board meeting.

Form 990, Page 6, Part VI, Line 19

AVAILABLE UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
Sacramento Area Fire Fighters
EIN
94-6104568
Phone
9167398522
Address
3720 FOLSOM BLVD SUITE A, SACRAMENTO, CA 95816

Signing Officer

Name
Dustin Rodriques
Title
Sec/treasurer
Phone
9167398522
Signed
2023-11-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dustin Rodriques
Formed
1937
Legal Domicile
CA
Voting Board Members
11
Independent Board Members
5
Employees
16

Preparer

Firm
Grant Bennett Associates
Address
10850 GOLD CENTER DR STE 260, RANCHO CORDOVA, CA 95670-5143
Preparer
Michael R Marucheau
Phone
9169225109
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Event expense 0 cost of goods sold 0 event expense 0 cost of goods sold 0

Raw XML AppendixShowing 400 of 476 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt025211
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt026935
IRS990/AccountsReceivableGrp/BOYAmt030815
IRS990/AccountsReceivableGrp/EOYAmt042666
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0PROVIDE UNITY FOR THE MUTUAL PROTECTION AND ADVANCEMENT OF THE INTERESTS AND GENERAL WELFARE OF FIREFIGHTERS.
IRS990/AdvertisingGrp/TotalAmt01750
IRS990/AllOtherExpensesGrp/TotalAmt037401
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BenefitsToMembersGrp/TotalAmt0506650
IRS990/BooksInCareOfDetail/PersonNm0DUSTIN RODRIQUES
IRS990/BooksInCareOfDetail/PhoneNum09167398522
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt03720 FOLSOM BLVD SUITE A
IRS990/BooksInCareOfDetail/USAddress/CityNm0SACRAMENTO
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd095816
IRS990/BusinessRlnWith35CtrlEntInd0false
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IRS990/CashNonInterestBearingGrp/BOYAmt0865546
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IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0163750
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/TotalAmt010130
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CostOfGoodsSoldAmt040114
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt0506650
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
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IRS990/CYOtherExpensesAmt0932949
IRS990/CYOtherRevenueAmt0-45258
IRS990/CYProgramServiceRevenueAmt01727464
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IRS990/CYTotalFundraisingExpenseAmt00
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IRS990/CYTotalRevenueAmt01683206
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt030067
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IRS990/DescribedInSection501c3Ind0false
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IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt016
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt022050
IRS990/FeesForServicesLegalGrp/TotalAmt0375083
IRS990/FeesForServicesOtherGrp/TotalAmt0105
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
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IRS990/Form990PartVIISectionAGrp/OfficerInd0X
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IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
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IRS990/Form990PartVIISectionAGrp/OfficerInd5X
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IRS990/Form990PartVIISectionAGrp/PersonNm0JOHN TREVOR JAMISON
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IRS990/Form990PartVIISectionAGrp/PersonNm3MATTHEW COLE
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE-PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE-PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE-PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt4SEC/TREASURE
IRS990/Form990PartVIISectionAGrp/TitleTxt5VICE-PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd0true
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IRS990/FundraisingActivitiesInd0true
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IRS990/FundraisingGrossIncomeAmt015153
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IRS990/GrantsToOrganizationsInd0false
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ORGANIZATION HAS ACTIVE AND RETIRED FIREFIGHTERS AS MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS HAVE THE POWER TO ELECT MEMBERS TO GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DECISIONS OF GOVERNING BODY ARE ALWAYS SUBJECT TO MEMBERS APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING BODY REVIEWS 990 THROUGH AN EXECUTIVE MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ORGANIZATION MONITORS COMPLIANCE THROUGH REGULAR MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COMPENSATION REVIEW AND APPROVAL IS DONE THROUGH AN EXECUTIVE BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6COMPENSATION REVIEW AND APPROVAL IS DONE THROUGH AN EXECUTIVE BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8EVENT EXPENSE 0 COST OF GOODS SOLD 0 EVENT EXPENSE 0 COST OF GOODS SOLD 0
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1INTERNATIONAL ASSOCIATION OF FIRE F
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2CENTRAL LABOR COUNCIL
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt3BURN RECOV
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt4ELECT CAND
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt22840 EL CENTRO ROAD SUITE 111
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt33101 STOCKTON BLVD
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