Modoc Fire Safe Council EIN 87-0764643

Modoc Fire Safe Council

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Unites public and private groups to prevent and reduce wildfire losses. For fiscal year 2025 it reported $299K in revenue, $305K in expenses, and $70K in net assets.Pt I

Type
Public charity (501(c)(3)) · Public Safety & Disaster
Location
Alturas, CA
Website
www.modocfiresafecouncil.org
Filings
2 on file (2024–2025)
Revenue
$299KFY2025
Expenses
$305K
Net assets
$70K
People
3
Filings
2
Updates
0
More identity details & actions ⌄
EIN  87-0764643 Public charity (501(c)(3)) Alturas, CA
Form 990 (PDF)
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Size
$100K–1M
What they do
Unites public and private groups to prevent and reduce wildfire losses.
Leadership
Jodi Frey · Chairperson
Money in and out
$299K revenue, $305K expenses
Bottom line
88% program efficiency
Where the money goes · FY2025
Total revenue
$299K
Pt VIII · Ln 12
Total expenses
$305K
Pt IX · Ln 25
Net assets
$70K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$6K
Where spending went · Part IX cols B–D
Program services $0.88 Management & general $0.12
Program efficiency
88%
of spending reaches programs
Operating runway
1.8mo
months of highly liquid reserves at operating expense rate▼ -36% vs prior filing year
Surplus margin
-2%
revenue over expenses, this year▲ +67% vs prior filing year

Summary of the Filing

Part I · fiscal year 2025 · Form 990
Revenue
$299K
FY2025▲ +89%
Total revenue
$299K
Pt VIII · Ln 12
Total expenses
$305K
Pt IX · Ln 25
Net assets
$70K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19−$6K
Total assetsPt X · Ln 16$215K
Program-expense ratioPt IX · col B88%
Voting members of governing bodyPt I · Ln 33
Independent voting membersPt I · Ln 4pending
Mission & Programs · Part III

Where the work happens

2 program services account for $123K of program spending, described in the organization's own filed words · FY2024.
01

Modoc Fire Safe Council recieved grant funds fro CalFire to assist Modoc County residents with critical defensible space around homes.

$63Kprogram expense
02

Modoc Fire Safe Council recieved capacity building grant funds from Sierra Nevada Conservancy facilitate the formation of Firewise USA communities. A second deliverable is project development.

$60Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CModoc Fire Safe Council
EINHdr · item D87-0764643
Principal addressHdr · item CAlturas, CA
WebsiteHdr · item Jwww.modocfiresafecouncil.org
Year of formationHdr · item Lpending
State of legal domicileHdr · item MCA
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFPublic Safety & Disaster (M24)
Ruling yearIRS BMFMar 2024

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a3
Independent voting membersPt VI · Ln 1bpending
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13Yes
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Chairperson
$0Pt VII · Sec A
Vice Chairperson
$0Pt VII · Sec A
Interm Secretary Treasurer
$0Pt VII · Sec A
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Statement of Revenue

Part VIII
Contributions & grants$294K · 98%
Program service revenue$5K · 2%
Contributions & grants98%$294K
Program service revenue2%$5K
Other revenue$102
— government grantsLn 1e$294K
Total revenueLn 12$299K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.88 Management & general $0.12
Program services88%$268K
Management & general12%$36K
Total functional expensesLn 25$305K

Balance Sheet

Part X · end of year
CashLn 1$47K
Total assetsLn 16$215K
Total liabilitiesLn 26$145K
Total net assetsLn 32$70K
Months of cash on handcomputed1.8

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $47K · Operating expenses/yr $305K
1.8 months
Where the money goes
Program services
Program services $268K · Total expenses $305K
88%
Management & General
Management & general $36K · Total expenses $305K
12%
Fundraising
Fundraising $0 · Total expenses $305K
0%
Cost to raise $1
Fundraising expense $0 · Solicited contributions $550
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $294K · Total revenue $299K
98%
Government reliance
Government grants $294K · Total revenue $299K
98%
Earned-income share
Program service revenue $5K · Total revenue $299K
2%
Investment reliance
Investment income $0 · Total revenue $299K
0%
Program self-sufficiency
Program service revenue $5K · Total expenses $305K
2%
Growth & trend
Revenue growth (YoY)
This year $299K · Prior year $158K
+89%
Net-asset trend (YoY)
End of year $70K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $299K · Expenses $305K
-2%
Liabilities-to-Assets
Total liabilities — · Total assets $215K
Net-asset ratio
Net assets $70K · Total assets $215K
33%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $0 · Other securities (Pt X, ln 12) $0 · Total assets (Pt X, ln 16) $215K
0%
People & payroll
Highest Reported Total Compensation
Individual Jodi Frey · Reported title Chairperson · Highest reported compensation $0 · Total expenses $305K
0%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $139K · Total expenses $305K
46%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 88%
Overhead ratio 12%
Fundraising cost ratio 0%
Revenue growth 89%
Investment management fee ratio 0%
Legal fee ratio 0%
Accounting fee ratio 7%
Fundraising fee ratio 0%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · received and paid
Grants received · FY2023
Total grants receivedfrom 2 funders$85K
Grants paid · 2 grants · $142K · 2024–2024
State of California Department of Forestry and FireFY2024$71,813
Sierra Nevada ConservancyFY2024$70,466

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2025 (Latest)$299K revenue · viewing · ⤓ 990 PDF
FY2024$158K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2025IRS
Classification, formation year, addressIRS Business Master File
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