Civic Intelligence

San Bernardino County Fire Fighters

EIN 95-6055637 • 501(c)4 • Fontana, CA

Profile

To assist members, members families in need and contribute support to local charities.

PO Box 236Fontana, CA 92334

www.sbcoffa.com

Siviq Scores

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

Liabilities / Assets

96th percentile

1.16x

Higher debt load relative to assets than 96% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

99th percentile

4.99x

Higher debt load relative to revenue than 99% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2024

Net Margin

9th percentile

-86%

Higher net margin than 9% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2024

Top Officer Pay

91st percentile

$0

Higher top officer pay than 91% of similar nonprofits.

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

501(c)4 • <$500k nonprofits • Source year 2022

Asset Growth

24th percentile

-20%

Faster asset growth than 24% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

41st percentile

-5.4%

Faster revenue growth than 41% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets96th percentile

Assets

Down

$246,365

Down $60,594 (-20%) from 2023

Liabilities

Down

$286,641

Down $10,954 (-3.7%) from 2023

Net Assets

Down

-$40,276

Down $49,640 (-530%) from 2023

Operations
Liabilities / Revenue99th percentileNet Margin9th percentile

Revenue

Down

$57,409

Down $3,282 (-5.4%) from 2023

Expenses

Up

$107,049

Up $27,001 (+34%) from 2023

Net Income

Down

-$49,640

Down $30,283 (-156%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth24th percentile

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

$400K$300K$200K$100K$0-$100KAssets 2011: $181,528Liabilities 2011: $02011Assets 2012: $282,458Liabilities 2012: $102,440Net Assets 2012: $180,0182012Assets 2013: $272,491Liabilities 2013: $81,714Net Assets 2013: $190,7772013Assets 2014: $317,536Liabilities 2014: $127,059Net Assets 2014: $190,4772014Assets 2015: $342,139Liabilities 2015: $147,372Net Assets 2015: $194,7672015Assets 2016: $338,955Liabilities 2016: $163,640Net Assets 2016: $175,3152016Assets 2017: $312,389Liabilities 2017: $187,902Net Assets 2017: $124,4872017Assets 2018: $294,673Liabilities 2018: $173,368Net Assets 2018: $121,3052018Assets 2019: $269,592Liabilities 2019: $190,416Net Assets 2019: $79,1762019Assets 2020: $310,105Liabilities 2020: $235,975Net Assets 2020: $74,1302020Assets 2021: $317,639Liabilities 2021: $256,827Net Assets 2021: $60,8122021Assets 2022: $288,204Liabilities 2022: $260,149Net Assets 2022: $28,0552022Assets 2023: $306,959Liabilities 2023: $297,595Net Assets 2023: $9,3642023Assets 2024: $246,365Liabilities 2024: $286,641Net Assets 2024: -$40,2762024

Highlighted filing

2024

Assets$246,365
Liabilities$286,641
Net Assets-$40,276
Open 2024 Filing

Operations Trend

Revenue Growth41st percentile

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

$200K$100K$0-$100KRevenue 2011: $96,586Expenses 2011: $117,939Net Income 2011: -$21,3532011Revenue 2012: $131,133Expenses 2012: $114,221Net Income 2012: $16,9122012Revenue 2013: $84,796Expenses 2013: $74,037Net Income 2013: $10,7592013Revenue 2014: $89,814Expenses 2014: $85,805Net Income 2014: $4,0092014Revenue 2015: $84,340Expenses 2015: $82,469Net Income 2015: $1,8712015Revenue 2016: $139,799Expenses 2016: $159,251Net Income 2016: -$19,4522016Revenue 2017: $94,594Expenses 2017: $145,422Net Income 2017: -$50,8282017Revenue 2018: $92,407Expenses 2018: $95,589Net Income 2018: -$3,1822018Revenue 2019: $76,161Expenses 2019: $102,763Net Income 2019: -$26,6022019Revenue 2020: $76,767Expenses 2020: $81,900Net Income 2020: -$5,1332020Revenue 2021: $78,177Expenses 2021: $91,230Net Income 2021: -$13,0532021Revenue 2022: $64,530Expenses 2022: $94,787Net Income 2022: -$30,2572022Revenue 2023: $60,691Expenses 2023: $80,048Net Income 2023: -$19,3572023Revenue 2024: $57,409Expenses 2024: $107,049Net Income 2024: -$49,6402024

Highlighted filing

2024

Revenue$57,409
Expenses$107,049
Net Income-$49,640
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$246,365
Liabilities
$286,641
Net assets
-$40,276
Revenue
$57,409
Expenses
$107,049
Net income
-$49,640
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.46$2.87$0.40$0.57$1.07$0.50
2023Detailed filing. Detailed filing data is available for this year.$3.07$2.98$0.09$0.61$0.80$0.19
2022Detailed filing. Detailed filing data is available for this year.$2.88$2.60$0.28$0.65$0.95$0.30
2021Detailed filing. Detailed filing data is available for this year.$3.18$2.57$0.61$0.78$0.91$0.13
2020Detailed filing. Detailed filing data is available for this year.$3.10$2.36$0.74$0.77$0.82$0.05
2019Detailed filing. Detailed filing data is available for this year.$2.70$1.90$0.79$0.76$1.03$0.27
2018Detailed filing. Detailed filing data is available for this year.$2.95$1.73$1.21$0.92$0.96$0.03
2017Detailed filing. Detailed filing data is available for this year.$3.12$1.88$1.24$0.95$1.45$0.51
2016Detailed filing. Detailed filing data is available for this year.$3.39$1.64$1.75$1.40$1.59$0.19
2015Detailed filing. Detailed filing data is available for this year.$3.42$1.47$1.95$0.84$0.82$0.02
2014Detailed filing. Detailed filing data is available for this year.$3.18$1.27$1.90$0.90$0.86$0.04
2013Detailed filing. Detailed filing data is available for this year.$2.72$0.82$1.91$0.85$0.74$0.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.82$1.02$1.80$1.31$1.14$0.17
2011Summary only. Only limited summary data is available for this year.$1.82$0.00$0.97$1.18$0.21
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.2
Gross Receipts
$57,409
Mission and Program Overview

Mission

To assist members, members families in need and contribute support to local charities.

Program Services

DescriptionGrantsExpenses
To assist members, members families and local charities. The association helps many members and their families when a need arises due to illness and accident. The association also assist numerous other charities such as:Hesperia KiwanisSHS Football Fooster ClubAmerican Cancer SocietyWounded WarriorsSan Bernardino County Sheriff'sSBC Professional FirefightersLoma Linda University Cancer Center$5,500$87,563
Compensation and Service Providers
Top Officer Pay91st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michael MurphyTreasurerPT$0--
Michael MurphySecretary-$0--
Mike McClintokPresident-$0--
Filing and Contact Details

Filer

Filer Name
San Bernardino County Fire Fighters
EIN
95-6055637
Phone
9095196458
Address
PO Box 236, Fontana, CA 92334

Signing Officer

Name
Michael Murphy
Title
Treasurer
Signed
2025-11-17
Discuss with paid preparer
Yes

Preparer

Firm
MPK Advisors & CPAs
Address
41197 Golden Gate Circle Ste 208, Murrieta, CA 92562
Preparer
Michael Klein CPA
Phone
9517637970
Supplemental Narrative

Additional Explanations

Other Expenses.1002

“Office Expenses $13377”

Other Expenses.1009

“Depreciation $1473”

Other Expenses.1

“Dues & Subscriptions $2575”

Other Expenses.3

“Taxes and fees $78”

Other Assets.1002

“Furniture and Fixtures - Beginning $1486 Furniture and Fixtures - Ending $950”

Other Assets.1003

“Machinery and Equipment - Beginning $1995 Machinery and Equipment - Ending $1058”

Total Liabilities.1008

“Unsecured Notes and Loans Payable - Beginning $297595 Unsecured Notes and Loans Payable - Ending $286641”

Raw XML Appendix126 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BenefitsPaidToOrForMembersAmt082063
IRS990EZ/BooksInCareOfDetail/PersonNm0Michael Murphy
IRS990EZ/BooksInCareOfDetail/PhoneNum09095196458
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO Box 236
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Fontana
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd092334
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0303478
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0244357
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt0120
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-49640
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01500
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0306959
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0246365
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrantsAndSimilarAmountsPaidAmt05500
IRS990EZ/GrossReceiptsAmt057409
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt03629
IRS990EZ/LoansToFromOfficersAmt06829
IRS990EZ/MadeLoansToFromOfficersInd0true
IRS990EZ/MembershipDuesAmt052740
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt09364
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0-40276
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt09364
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0-40276
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt016.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt24.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Michael Murphy
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Michael Murphy
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Mike McClintok
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2President
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt03481
IRS990EZ/OtherAssetsTotalDetail/EOYAmt02008
IRS990EZ/OtherExpensesTotalAmt017503
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0To assist members, members families in need and contribute support to local charities.
IRS990EZ/PrintingPublicationsPostageAmt0483
IRS990EZ/ProgramServiceRevenueAmt0920
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0To assist members, members families and local charities. The association helps many members and their families when a need arises due to illness and accident. The association also assist numerous other charities such as:Hesperia KiwanisSHS Football Fooster ClubAmerican Cancer SocietyWounded WarriorsSan Bernardino County Sheriff'sSBC Professional FirefightersLoma Linda University Cancer Center
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt05500
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt087563
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0CA
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0297595
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0286641
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt0107049
IRS990EZ/TotalProgramServiceExpensesAmt087563
IRS990EZ/TotalRevenueAmt057409
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0www.sbcoffa.com
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Office Expenses $13377
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Depreciation $1473
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Dues & Subscriptions $2575
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Taxes and fees $78
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Furniture and Fixtures - Beginning $1486 Furniture and Fixtures - Ending $950
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Machinery and Equipment - Beginning $1995 Machinery and Equipment - Ending $1058
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Unsecured Notes and Loans Payable - Beginning $297595 Unsecured Notes and Loans Payable - Ending $286641
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1009
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Assets.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Assets.1003
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Total Liabilities.1008
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Michael Murphy
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0San Bernardino County Fire Fighters
ReturnHeader/Filer/BusinessNameControlTxt0SANB
ReturnHeader/Filer/EIN0956055637
ReturnHeader/Filer/PhoneNum09095196458
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 236
ReturnHeader/Filer/USAddress/CityNm0Fontana
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092334
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0851568243
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MPK Advisors & CPAs
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt041197 Golden Gate Circle Ste 208
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Murrieta
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092562
ReturnHeader/PreparerPersonGrp/PhoneNum09517637970
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Michael Klein CPA
ReturnHeader/ReturnTs02025-11-17T22:08:51-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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