Civic Intelligence

Pasadena Firefighters Association

EIN 95-7045890 • 501(c)9 • Mulkiteo, WA

Profile

The Pasadena Fire Fighters' Association Local 809 establised the benefit trust as a post-retirement medical trust fund to receive employer and employee contributions to fund benefits that reimburse a portion or all costs of premiums for eligible retirees, their surviving spouses and children.

PO Box 6Mulkiteo, WA 98275

n/A

Siviq Scores

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

Liabilities / Assets

34th percentile

0.00x

Higher debt load relative to assets than 34% of similar nonprofits.

501(c)9 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

47th percentile

0.01x

Higher debt load relative to revenue than 47% of similar nonprofits.

501(c)9 • $5M-$10M nonprofits • Source year 2024

Net Margin

80th percentile

24%

Higher net margin than 80% of similar nonprofits.

501(c)9 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

70th percentile

11%

Faster asset growth than 70% of similar nonprofits.

501(c)9 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

86th percentile

40%

Faster revenue growth than 86% of similar nonprofits.

501(c)9 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Up

$9,216,983

Up $944,545 (+11%) from 2023

Liabilities

Down

$11,469

Down $26,015 (-69%) from 2023

Net Assets

Up

$9,205,514

Up $970,560 (+12%) from 2023

Revenue

Up

$1,162,901

Up $334,745 (+40%) from 2023

Expenses

Down

$883,820

Down $32,229 (-3.5%) from 2023

Net Income

Up

$279,081

Up $366,974 (+418%) from 2023

Trend Graphs

Balance Sheet Trend

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

$10M$5.0M$0Assets 2010: $3,256,765Liabilities 2010: $9,167Net Assets 2010: $3,247,5982010Assets 2011: $3,454,564Liabilities 2011: $4,749Net Assets 2011: $3,449,8152011Assets 2012: $4,027,092Liabilities 2012: $6,487Net Assets 2012: $4,020,6052012Assets 2013: $4,751,813Liabilities 2013: $73,721Net Assets 2013: $4,678,0922013Assets 2014: $5,148,020Liabilities 2014: $5,186Net Assets 2014: $5,142,8342014Assets 2015: $5,173,258Liabilities 2015: $3,894Net Assets 2015: $5,169,3642015Assets 2016: $5,619,385Liabilities 2016: $6,453Net Assets 2016: $5,612,9322016Assets 2017: $6,405,335Liabilities 2017: $4,800Net Assets 2017: $6,400,5352017Assets 2018: $6,074,244Liabilities 2018: $13,926Net Assets 2018: $6,060,3182018Assets 2019: $7,158,889Liabilities 2019: $0Net Assets 2019: $7,158,8892019Assets 2020: $7,906,007Liabilities 2020: $0Net Assets 2020: $7,906,0072020Assets 2021: $8,942,151Liabilities 2021: $0Net Assets 2021: $8,942,1512021Assets 2022: $7,423,178Liabilities 2022: $25,147Net Assets 2022: $7,398,0312022Assets 2023: $8,272,438Liabilities 2023: $37,484Net Assets 2023: $8,234,9542023Assets 2024: $9,216,983Liabilities 2024: $11,469Net Assets 2024: $9,205,5142024

Highlighted filing

2024

Assets$9,216,983
Liabilities$11,469
Net Assets$9,205,514

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $220,2382010Expenses 2011: $253,5822011Expenses 2012: $286,0022012Revenue 2013: $902,610Expenses 2013: $347,682Net Income 2013: $554,9282013Revenue 2014: $843,813Expenses 2014: $356,872Net Income 2014: $486,9412014Revenue 2015: $639,504Expenses 2015: $421,562Net Income 2015: $217,9422015Revenue 2016: $735,117Expenses 2016: $412,911Net Income 2016: $322,2062016Revenue 2017: $1,022,251Expenses 2017: $404,558Net Income 2017: $617,6932017Revenue 2018: $826,019Expenses 2018: $504,921Net Income 2018: $321,0982018Revenue 2019: $786,266Expenses 2019: $657,312Net Income 2019: $128,9542019Revenue 2020: $1,128,742Expenses 2020: $688,153Net Income 2020: $440,5892020Revenue 2021: $1,558,956Expenses 2021: $729,462Net Income 2021: $829,4942021Revenue 2022: $876,436Expenses 2022: $796,805Net Income 2022: $79,6312022Revenue 2023: $828,156Expenses 2023: $916,049Net Income 2023: -$87,8932023Revenue 2024: $1,162,901Expenses 2024: $883,820Net Income 2024: $279,0812024

Highlighted filing

2024

Revenue$1,162,901
Expenses$883,820
Net Income$279,081

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.22$0.01$9.21$1.16$0.88$0.28
2023Detailed filing. Detailed filing data is available for this year.$8.27$0.04$8.23$0.83$0.92$0.09
2022Detailed filing. Detailed filing data is available for this year.$7.42$0.03$7.40$0.88$0.80$0.08
2021Detailed filing. Detailed filing data is available for this year.$8.94$0.00$8.94$1.56$0.73$0.83
2020Detailed filing. Detailed filing data is available for this year.$7.91$0.00$7.91$1.13$0.69$0.44
2019Detailed filing. Detailed filing data is available for this year.$7.16$0.00$7.16$0.79$0.66$0.13
2018Detailed filing. Detailed filing data is available for this year.$6.07$0.01$6.06$0.83$0.50$0.32
2017Detailed filing. Detailed filing data is available for this year.$6.41$0.00$6.40$1.02$0.40$0.62
2016Detailed filing. Detailed filing data is available for this year.$5.62$0.01$5.61$0.74$0.41$0.32
2015Detailed filing. Detailed filing data is available for this year.$5.17$0.00$5.17$0.64$0.42$0.22
2014Detailed filing. Detailed filing data is available for this year.$5.15$0.01$5.14$0.84$0.36$0.49
2013Detailed filing. Detailed filing data is available for this year.$4.75$0.07$4.68$0.90$0.35$0.55
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.03$0.01$4.02$0.29
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.45$0.00$3.45$0.25
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.26$0.01$3.25$0.22
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 27, 2025
Return Version
2024v5.2
Gross Receipts
$6,839,210
Mission and Program Overview

Mission

The pasadena fire fighters' association local 809 established the benefit trust as a post-retirement medical trust fund to receive employer and employee contributions to fund benefits that reimburse a portion or all costs of premiums for eligible retirees, their surviving spouses and children.

To pay premium costs for eligible retirees, surviving spouses & dependents.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$8,091,764$8,706,525▲ $614,761
Cash and Non-Interest-Bearing Accounts$125,557$432,317▲ $306,760
Savings and Temporary Cash Investments$47,486$67,996▲ $20,510
Prepaid Expenses and Deferred Charges$7,631$10,145▲ $2,514
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$8,272,438$9,216,983▲ $944,545
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$37,484$11,469▼ $26,015
Total Liabilities$37,484$11,469▼ $26,015
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$8,234,954$9,205,514▲ $970,560
Total Net Assets Fund Balance$8,234,954$9,205,514▲ $970,560
Total Liabilities and Net Assets / Fund Balance$8,272,438$9,216,983▲ $944,545
Compensation and Service Providers

Board Members and Trustees

NameTitle
Victor LazaryanChairman
Chien YUTrustee
Josef KonradTrustee
Kari JenkinsTrustee
Scott AustinTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$648,235
Investment Income
$514,666
Other Revenue
$0
Change in Net Assets
$279,081

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,128,389
Revenue Not Reported on Financial Statements
$34,512
Revenue Not Reported on Form 990
$691,479
Total Revenue per Audited Statements
$1,819,868
Total Revenue per Form 990
$1,162,901
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$187,137
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---$696,683
Fees for Services Management---$72,110
Fees for Services Legal---$44,940
Fees for Service Investment Mgmnt Fees---$34,512
Fees for Services Other---$12,000
Fees for Services Accounting---$9,000
Insurance---$8,842
Other Expenses---$397
Conferences and Meetings---$186
Total Functional Expenses$0$0$0$883,820

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$883,820
Expenses per Audited Statements$849,308
Total Expenses per Audited Statements$849,308
Expenses Not Reported on Financial Statements$34,512
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
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
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

The organization's management duties, including accounting functions and payments of benefits to its members, are provided by a third party administrator, vimly benefit solutions, inc.

Form 990, Part VI, Section B, Line 11B

The form 990 is provided to the board of trustees, attorney and administrator for review prior to filing, with guidance from the auditor.

Form 990, Part VI, Section B, Line 12C

The organization and the board of trustees monitors and enforces compliance with the acceptance of trustee guidelines and rules, including conflict of interest disclosure, by having each trustee complete and sign a disclosure and having the board of trustees review the conflict of interest policy on an annual basis.

Form 990, Part VI, Section C, Line 19

The organization intends to comply with all requirements under federal law, including the tax code and the employee retirement income security act. It makes its governing documents, policies, and financial statements available to all participants in its benefit plan upon request. The general public has access to many of these documents through annual government filings made by the organization.

Filing and Contact Details

Filer

Filer Name
Pasadena Firefighters Association
EIN
95-7045890
Phone
8337282746
Address
PO Box 6, Mulkiteo, WA 98275

Signing Officer

Name
Victor Lazaryan
Title
Chairman
Signed
2025-10-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Victor Lazaryan
Formed
1998
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
1
Employees
0

Preparer

Firm
Baldwin Moffitt Behm LLP
Address
8399 E Indian School Rd 201, Scottsdale, AZ 85251
Preparer
Robert H Baldwin
Phone
4807369200
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

The trust does not have a separate audit committee. However, the board of trustees has responsibility for oversight of the audit and the selection of independent auditor.

Financial Statement Notes

Part X : FIN48 Footnote

The Trust received an exemption letter from the Internal Revenue Service (IRS) dated February 18, 1999, stating that the Trust is tax exempt nder the provisions of section 501(c)(9) of the Internal Revenue Code (IRC). In addition, the Plan and Trust are required to operate in conformity with the IRC to maintain the tax-exempt status of the Trust. The Trust has been amended since receiving its original determination letter from the Internal Revenue Service. However, Plan Management believes that the Trust is currently designed and being operated in compliance with the applicable requirements of the IRC. They believe that the Plan and the related trust was exempt from income taxes as of the financial statement date. No federal or state income taxes have been recorded in December 31, 2024 and 2023 for unrelated business taxable income. Accounting principles generally accepted in the Unites States of America require management to evaluate tax positions taken by the Trust and recognize a tax liability (or asset) if it has taken an uncertain position that more likely than not would not be sustained upon examination by the IRS. The Trust is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.

Raw XML Appendix376 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/Desc0The purpose of this trust is to pay a portion, or all, of the costs for premiums for approximately 250 eligible retirees and surviving spouses and dependents after September 1, 2001.
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IRS990/FeesForServicesAccountingGrp/TotalAmt09000
IRS990/FeesForServicesLegalGrp/TotalAmt044940
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IRS990/Form990PartVIISectionAGrp/PersonNm1Scott Austin
IRS990/Form990PartVIISectionAGrp/PersonNm2Josef Konrad
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IRS990/Form990PartVIISectionAGrp/TitleTxt1Trustee
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Trust received an exemption letter from the Internal Revenue Service (IRS) dated February 18, 1999, stating that the Trust is tax exempt nder the provisions of section 501(c)(9) of the Internal Revenue Code (IRC). In addition, the Plan and Trust are required to operate in conformity with the IRC to maintain the tax-exempt status of the Trust. The Trust has been amended since receiving its original determination letter from the Internal Revenue Service. However, Plan Management believes that the Trust is currently designed and being operated in compliance with the applicable requirements of the IRC. They believe that the Plan and the related trust was exempt from income taxes as of the financial statement date. No federal or state income taxes have been recorded in December 31, 2024 and 2023 for unrelated business taxable income. Accounting principles generally accepted in the Unites States of America require management to evaluate tax positions taken by the Trust and recognize a tax liability (or asset) if it has taken an uncertain position that more likely than not would not be sustained upon examination by the IRS. The Trust is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S MANAGEMENT DUTIES, INCLUDING ACCOUNTING FUNCTIONS AND PAYMENTS OF BENEFITS TO ITS MEMBERS, ARE PROVIDED BY A THIRD PARTY ADMINISTRATOR, VIMLY BENEFIT SOLUTIONS, INC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS PROVIDED TO THE BOARD OF TRUSTEES, ATTORNEY AND ADMINISTRATOR FOR REVIEW PRIOR TO FILING, WITH GUIDANCE FROM THE AUDITOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION AND THE BOARD OF TRUSTEES MONITORS AND ENFORCES COMPLIANCE WITH THE ACCEPTANCE OF TRUSTEE GUIDELINES AND RULES, INCLUDING CONFLICT OF INTEREST DISCLOSURE, BY HAVING EACH TRUSTEE COMPLETE AND SIGN A DISCLOSURE AND HAVING THE BOARD OF TRUSTEES REVIEW THE CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION INTENDS TO COMPLY WITH ALL REQUIREMENTS UNDER FEDERAL LAW, INCLUDING THE TAX CODE AND THE EMPLOYEE RETIREMENT INCOME SECURITY ACT. IT MAKES ITS GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS AVAILABLE TO ALL PARTICIPANTS IN ITS BENEFIT PLAN UPON REQUEST. THE GENERAL PUBLIC HAS ACCESS TO MANY OF THESE DOCUMENTS THROUGH ANNUAL GOVERNMENT FILINGS MADE BY THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE TRUST DOES NOT HAVE A SEPARATE AUDIT COMMITTEE. HOWEVER, THE BOARD OF TRUSTEES HAS RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND THE SELECTION OF INDEPENDENT AUDITOR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part XII, Line 2c
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1Pasadena Fire Fighters Assoc Local 809
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1Plan Sponsor
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0100 North Garfield Ave
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt1PO Box 5102
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IRS990/VotingMembersGoverningBodyCnt05
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Victor Lazaryan
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Chairman
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Pasadena Firefighters Association
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Benefit Trust
ReturnHeader/Filer/BusinessNameControlTxt0PASA
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ReturnHeader/Filer/PhoneNum08337282746
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0464370753
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Baldwin Moffitt Behm LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt08399 E Indian School Rd 201
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Scottsdale
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AZ
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd085251
ReturnHeader/PreparerPersonGrp/PhoneNum04807369200
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Robert H Baldwin
ReturnHeader/ReturnTs02025-10-27T11:23:21-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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