International Fire Foundation

“11b. The organization's Form 990 is prepared by the Chief Executive Officer based on the current budget and financial statements. A complete draft of the form is provided to all members of the governing body for review and comment prior to its final submission to the IRS.”

“12c. The International Fire Foundation regularly monitors compliance with its conflict of interest policy by requiring all officers and directors to disclose any potential conflicts during annual board meetings. If a potential conflict arises, the interested person is recused from voting on the related matter, and the board reviews the transaction to ensure it is in the best interest of the organization and compliant with regulatory standards. An investigation into the conflict is required if any potential, real or alleged is found.”

“15a. For the 2025 tax year, the Chief Executive Officer (CEO) received no compensation. However, the organization maintains a process for determining future compensation that includes review and approval by the independent members of the Board of Directors. This process involves the use of comparability data from similar non-profit organizations and contemporaneous substantiation of the board's deliberation and final decision in the meeting minutes. 15b. The organization currently does not compensate any officers or key employees. In the event that compensation is considered, the Board of Directors will follow a formal review process. This includes an evaluation by independent board members, a review of industry-standard salary data for similar roles in the San Diego region, and a recorded vote to ensure the compensation is reasonable and consistent with the organization's mission and financial standing.”

“19. During the tax year, the organization made its governing documents, conflict of interest policy, and financial statements available to the public upon request. Additionally, key financial highlights and mission-related activities are shared via the organization's website, FireGuide.org, to ensure transparency with donors and the community.”

“Title IX: Occupancy and Insurance expenses primarily represent the lease and maintenance of a specialized volunteer emergency response vehicle used exclusively to respond to the Community Connect requests to provide disaster relief navigation.”