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Central County Firefighters Fund FY2024 filing

Not tax-deductible

Burlingame, CA501(c)(4) EIN 94-1657348Revenue $115K in FY2024Latest return filed Apr 3, 2026

On file with the IRSBurlingame, CATax-exempt since Aug 1969

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To provide life and disability insurance for firefighters in the cities of Burlingame and Hillsborough for approximately 85 active and retired members.

501(c)(4) social-welfare organization; gifts are not tax-deductible as charitable contributions.
78¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(4)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 4
filings with a surplus
Average surplus $30K a year · 39% of revenue · last 4 filings
Looks good: a surplus in 4 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
78%
of spending
Looks good: 78% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
14 mo
of spending, in cash
Plus $420K in investments, Pt X · Ln 11–13
Looks good: 13.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
3
of 3 voting members
Looks good: 3 of 3 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$115K
+85% vs prior year
Spent
$49K
To programs
78%
Net assets
$477K
By yearFY2020–FY2025
Revenue
$115K
FY2024▲ +85%
Tap a bar for its year
Revenue by fiscal year
FY2020$56K
FY2021$68K
FY2022$66K
FY2023$62K
FY2024$115K
FY2025$67K
Expenses
$49K
FY2024▲ +5%
Tap a bar for its year
Expenses by fiscal year
FY2020Not on file
FY2021Not on file
FY2022$49K
FY2023$47K
FY2024$49K
FY2025$46K
Net assets
$477K
FY2024▲ +16%
Tap a bar for its year
Net assets by fiscal year
FY2020$354K
FY2021$378K
FY2022$395K
FY2023$411K
FY2024$477K
FY2025$498K

From the FY2024 Form 990 · see the original

990 PDF Claim
You’re viewing the FY2024 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Aug 1969.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

78 cents of each dollar spent went to programs.

Program services 78% · $38K Management & general 22% · $11K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

3 people listed on the 990.

Part VII, Section A · reportable compensation
Casey Pera
President
$0Pt VII · Sec A
Ken Giacotto
Secretary
$0Pt VII · Sec A
Lukas Kirby
Treasurer
$0Pt VII · Sec A
See Central County Firefighters Fund executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No

Programs and updates

Offers life and disability insurance to firefighters in Burlingame and Hillsborough.

Questions for Central County Firefighters Fund

Tap to ask. Central County Firefighters Fund sees how many people are interested.

Your first name shows with your question. Central County Firefighters Fund answers here, for everyone.

1 program · in their own filed words · FY2024
01

To provide life insurance for firefighters in the cities of Burlingame, Millbrae and the town of Hillsborough for approximately 85 active and retired members.

Pt IX · col B

By the numbers

The FY2024 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$115K
Ln 12
Investment incomeLn 3$73K
Fees for servicesLn 2g$42K
Money outPt IX
$49K
Ln 25
Programscol B$38K
Managementcol C$11K
Owns and owesPt X
$477K
net assets · Ln 32
Cash and savingsLn 1–2$57K
Total assetsLn 16$477K
LiabilitiesLn 26$0
PeoplePt VI, VII
3
listed · VII A
PaidVII A0
Voting boardVI 1a3
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Government grantsLn 1e$0
Noncash giftsLn 1g$0
Fees for servicesLn 2g$42K
Investment incomeLn 3$73K
Gains on assetsLn 7$47K
Total revenueLn 12$115K
Assets in detailPt X, end of year
CashLn 1$57K
Cash and savings togetherLn 1–2$57K
InvestmentsLn 11–13$420K
Total assetsLn 16$477K
LiabilitiesLn 26$0
Net assetsLn 32$477K
OperationsPt I, VI
EmployeesI 50
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$52K$57K
InvestmentsLn 11–13$359K$420K
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$411K$477K
LiabilitiesLn 26$0$0
Net assetsLn 32$411K$477K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Benefits paid to or for membersLn 4$38K$38K
Accounting feesLn 11c$3K$3K
Investment management feesLn 11f$6K$6K
Other expenses (24a–d)Ln 24$2K$2K
Total functional expensesLn 25$49K$38K$11K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS Apr 3, 2026 $67K$46K$22K$498K 990 PDF
FY2024 ViewingFiled with the IRS Apr 12, 2025 $115K$49K$66K$477K 990 PDF
FY2023Filed with the IRS Oct 2, 2024 $62K$47K$15K$411K 990 PDF
FY2022Filed with the IRS Oct 19, 2023 $66K$49K$17K$395K 990 PDF
FY2021Filed with the IRS Oct 17, 2022 $68K$378K 990 PDF
FY2020Filed with the IRS Aug 10, 2021 $56K$354K 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $115,306 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $44,396$42,218
I-10 Investment incomePrior year $17,804$73,088
I-11 Other revenue$0
I-12 Total revenuePrior year $62,200$115,306
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to membersPrior year $36,388$38,090
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $10,611$11,055
I-18 Total expensesPrior year $46,999$49,145
I-19 Revenue less expensesPrior year $15,201$66,161
Part VI · Governance 3 of 3 board members independent, 3 to look at
VI-1a Voting members of the governing body3
VI-1b Independent voting members3
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $115,306 across 13 lines filed
VIII-1a Federated campaigns$0
VIII-1b Membership dues$0
VIII-1d Related organizations$0
VIII-1e Government grants$0
VIII-1f All other contributions, gifts and grants$0
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$0
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $42,218$42,218
VIII-3 Investment incomeRelated to mission $26,564$26,564
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assetsRelated to mission $46,524$46,524
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $115,306 · Unrelated business $0 · Excluded from tax $0$115,306
Part IX · Statement of functional expenses $49,145 across 4 lines filed
IX-4 Benefits paid to or for membersPrograms $38,090$38,090
IX-11c Accounting feesManagement $2,834$2,834
IX-11f Investment management feesManagement $6,290$6,290
IX-24 Other expenses (24a–d)Management $1,931$1,931
IX-25 Total functional expensesPrograms $38,090 · Management $11,055 · Fundraising $0$49,145
Part X · Balance sheet $476,776 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $51,930$56,745
X-10c Land, buildings and equipment, net$0
X-11 Publicly traded securitiesStart of year $358,685$420,031
X-16 Total assetsStart of year $410,615$476,776
X-26 Total liabilitiesStart of year $0$0
X-29 Capital stock or trust principalStart of year $410,615$476,776
X-32 Total net assets or fund balancesStart of year $410,615$476,776
X-33 Total liabilities and net assetsStart of year $410,615$476,776
Part XI · Reconciliation of net assets $476,776 net assets at year end
XI-1 Total revenue$115,306
XI-2 Total expenses$49,145
XI-3 Revenue less expenses$66,161
XI-4 Net assets at start of year$410,615
XI-10 Net assets at end of year$476,776

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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