Civic Intelligence

South Bay Police and Fire Memorial

EIN 95-4507403 • 501(c)3 • El Segundo, CA

Profile

Organization's primary exempt purpose:to benefit families of police officers and firefighters who are disabled or killed in the line of duty; the benefit applies for those who were disabled or killed since the inception of the foundation

Refreshing map…

348 Main StreetEl Segundo, CA 90245

sbpoliceandfire.com

Siviq Scores

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

Liabilities / Assets

19th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Liabilities / Revenue

20th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Net Margin

78th percentile

27%

Higher net margin than 78% of similar nonprofits.

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

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

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

Asset Growth

54th percentile

5.0%

Faster asset growth than 54% of similar nonprofits.

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

Revenue Growth

77th percentile

35%

Faster revenue growth than 77% of similar nonprofits.

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

Assets

Up

$1,437,624

Up $15,019 (+1.1%) from 2022

Liabilities

Flat

$0

Flat from 2022

Net Assets

Up

$1,437,624

Up $15,019 (+1.1%) from 2022

Revenue

Down

$72,533

Down $25,333 (-26%) from 2022

Expenses

Up

$103,056

Up $32,724 (+47%) from 2022

Net Income

Down

-$30,523

Down $58,057 (-211%) from 2022

Trend Graphs

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $1,035,277Liabilities 2011: $0Net Assets 2011: $1,035,2772011Assets 2012: $1,083,160Liabilities 2012: $0Net Assets 2012: $1,083,1602012Assets 2013: $1,151,047Liabilities 2013: $0Net Assets 2013: $1,151,0472013Assets 2014: $1,249,279Liabilities 2014: $0Net Assets 2014: $1,249,2792014Assets 2015: $1,252,647Liabilities 2015: $0Net Assets 2015: $1,252,6472015Assets 2016: $1,275,323Liabilities 2016: $0Net Assets 2016: $1,275,3232016Assets 2017: $1,336,108Liabilities 2017: $0Net Assets 2017: $1,336,1082017Assets 2018: $1,364,244Liabilities 2018: $0Net Assets 2018: $1,364,2442018Assets 2019: $1,384,086Liabilities 2019: $0Net Assets 2019: $1,384,0862019Assets 2020: $1,403,024Liabilities 2020: $0Net Assets 2020: $1,403,0242020Assets 2021: $1,653,870Liabilities 2021: $0Net Assets 2021: $1,653,8702021Assets 2022: $1,422,605Liabilities 2022: $0Net Assets 2022: $1,422,6052022Assets 2023: $1,437,624Liabilities 2023: $0Net Assets 2023: $1,437,6242023

Highlighted filing

2023

Assets$1,437,624
Liabilities$0
Net Assets$1,437,624

Operations Trend

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

$150K$100K$50K$0-$50KExpenses 2011: $45,0572011Expenses 2012: $11,5422012Expenses 2013: $22,7622013Revenue 2014: $35,298Expenses 2014: $32,006Net Income 2014: $3,2922014Revenue 2015: $105,037Expenses 2015: $68,580Net Income 2015: $36,4572015Revenue 2016: $97,936Expenses 2016: $49,945Net Income 2016: $47,9912016Revenue 2017: $81,356Expenses 2017: $59,358Net Income 2017: $21,9982017Revenue 2018: $132,433Expenses 2018: $39,449Net Income 2018: $92,9842018Revenue 2019: $112,088Expenses 2019: $74,147Net Income 2019: $37,9412019Revenue 2020: $89,276Expenses 2020: $34,873Net Income 2020: $54,4032020Revenue 2021: $71,089Expenses 2021: $32,596Net Income 2021: $38,4932021Revenue 2022: $97,866Expenses 2022: $70,332Net Income 2022: $27,5342022Revenue 2023: $72,533Expenses 2023: $103,056Net Income 2023: -$30,5232023

Highlighted filing

2023

Revenue$72,533
Expenses$103,056
Net Income-$30,523

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$1.44$0.00$1.44$0.07$0.10$0.03
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.42$0.00$1.42$0.10$0.07$0.03
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.65$0.00$1.65$0.07$0.03$0.04
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.40$0.00$1.40$0.09$0.03$0.05
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.38$0.00$1.38$0.11$0.07$0.04
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.36$0.00$1.36$0.13$0.04$0.09
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.34$0.00$1.34$0.08$0.06$0.02
2016Detailed filing. Detailed filing data is available for this year.$1.28$0.00$1.28$0.10$0.05$0.05
2015Detailed filing. Detailed filing data is available for this year.$1.25$0.00$1.25$0.11$0.07$0.04
2014Detailed filing. Detailed filing data is available for this year.$1.25$0.00$1.25$0.04$0.03$0.00
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.15$0.00$1.15$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.08$0.00$1.08$0.01
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.04$0.00$1.04$0.05
Latest Detailed Filing

The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
May 8, 2023
Return Version
2021v4.1
Gross Receipts
$407,832
Mission and Program Overview

Mission

Organization's primary exempt purpose:to benefit families of police officers and firefighters who are disabled or killed in the line of duty; the benefit applies for those who were disabled or killed since the inception of the foundation

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,565,551$1,334,745▼ $230,806
Savings and Temporary Cash Investments$83,406$69,301▼ $14,105
Cash and Non-Interest-Bearing Accounts$3,913$17,559▲ $13,646
Prepaid Expenses and Deferred Charges$1,000$1,000→ $0
Accounts Receivable-$0-
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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$1,653,870$1,422,605▼ $231,265
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,653,870$1,422,605▼ $231,265
Total Net Assets Fund Balance$1,653,870$1,422,605▼ $231,265
Total Liabilities and Net Assets / Fund Balance$1,653,870$1,422,605▼ $231,265
Compensation and Service Providers

Board Members and Trustees

NameTitle
Captain Vince OsorioPresident & CEO
Daniel KerrDirector
Deena LeeDirector
Gregg McmullinDirector
Mike MitchellDirector
Paula PackwoodDirector
Tim BehenDirector
Derrick AbellDirector Past Pres.
Aaron CorkinsCFO
Luke HellingaSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$18,958
Program Service Revenue
$0
Investment Income
$78,908
Other Revenue
$0
All Other Contributions
$18,958
Change in Net Assets
$27,534
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$31,521
Total Fundraising Expense$11,808
Grants and Similar Amounts Paid$10,000
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members$28,811--$28,811
Grants to Domestic Individuals$10,000--$10,000
Fees for Services Accounting-$7,973-$7,973
Conferences and Meetings-$1,296-$1,296
Insurance-$676-$676
Other Expenses$1,925$124$2,164$124
Information Technology$4$15$19$38
Total Functional Expenses$40,740$17,784$11,808$70,332
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
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
Yes
Audit committee
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
No
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, Line 11B: Form 990 Review Process

Board of directors will review the tax returns prior to filing.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
South Bay Police and Fire Memorial
EIN
95-4507403
Phone
3105242271
Address
348 MAIN STREET, EL SEGUNDO, CA 90245

Signing Officer

Name
Aaron Corkins
Title
CFO
Signed
2023-05-08
Discuss with paid preparer
Yes

Organization Details

Formed
1995
Legal Domicile
CA
Voting Board Members
10
Independent Board Members
10
Employees
0

Preparer

Firm
Charles McDonough Accountancy Corp
Address
2790 Skypark Dr Ste 306, Torrance, CA 90505
Preparer
Gregory G Wilson CPA
Phone
3105409559
Raw XML AppendixShowing 400 of 420 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/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0OUTSIDE SERVICES
IRS990/OtherExpensesGrp/Desc1OFFICE EXPENSES
IRS990/OtherExpensesGrp/Desc2DUES AND SUBSCRIPTIONS
IRS990/OtherExpensesGrp/FundraisingAmt09625
IRS990/OtherExpensesGrp/FundraisingAmt12164
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt07700
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1124
IRS990/OtherExpensesGrp/ProgramServicesAmt01925
IRS990/OtherExpensesGrp/TotalAmt019250
IRS990/OtherExpensesGrp/TotalAmt12164
IRS990/OtherExpensesGrp/TotalAmt2124
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01000
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01000
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0ASSISTANCE PROVIDED DURING THE YEAR TO OFFICER'S FAMILIES AFFECTED BY HEALTH AND ECONOMIC ISSUES.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt010000
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt04650
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt010000
IRS990/PYInvestmentIncomeAmt066439
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt022596
IRS990/PYRevenuesLessExpensesAmt038493
IRS990/PYTotalExpensesAmt032596
IRS990/PYTotalRevenueAmt071089
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt027534
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt083406
IRS990/SavingsAndTempCashInvstGrp/EOYAmt069301
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0DUE TO THE UNUSUAL CIRCUMSTANCES FROM THE PANDEMIC THE FOUNDATION REVENUE SOURCES WERE LIMITED. THE FOUNDATION USUALLY RECEIVES WIDER AND SIGNIFICANT SUPPORT FROM FUND RAISING ACTIVITIES AND SPECIAL AWARDS EVENTS FOR OFFICERS TO BE HONORED BY THE FOUNDATION FOR VALOR, THE REVENUES /SUPPORT DECLINED.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Part I: Additional Information
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt018958
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt04650
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt046508
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt024293
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt012090
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0106499
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt078908
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt056816
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt068232
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt085104
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt060199
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0349259
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt09632
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0-13266
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0-3297
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt027831
IRS990ScheduleA/OtherIncome170Grp/TotalAmt020900
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.22340
IRS990ScheduleA/PublicSupportPY170Pct00.22410
IRS990ScheduleA/PublicSupportTotal170Amt0106499
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/TenPctFactsCrcmstncsTestCYInd0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt018958
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt04650
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt046508
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt024293
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt012090
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0106499
IRS990ScheduleA/TotalSupportAmt0476658
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0CASH ASSISTANCE TO POLICE/FIRE IND
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt01
IRS990ScheduleI/Total501c3OrgCnt00
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BOARD OF DIRECTORS WILL REVIEW THE TAX RETURNS PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01653870
IRS990/TotalAssetsEOYAmt01422605
IRS990/TotalAssetsGrp/BOYAmt01653870
IRS990/TotalAssetsGrp/EOYAmt01422605
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt018958
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt011808
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt017784
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt040740
IRS990/TotalFunctionalExpensesGrp/TotalAmt070332
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01653870
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01422605
IRS990/TotalProgramServiceExpensesAmt040740
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0100662
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0-21754
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt097866
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01653870
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01422605
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0348 MAIN STREET
IRS990/USAddress/CityNm0EL SEGUNDO
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd090245
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0sbpoliceandfire.com
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0AARON CORKINS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CFO
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-05-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SOUTH BAY POLICE AND FIRE MEMORIAL
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0SOUT
ReturnHeader/Filer/EIN0954507403

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