2024-11-12T15:19:14-06:00 2023-12-31 954557617 Harrington Group CPAs LLP 2698 Mataro Street Pasadena CA 91107 990 2023-01-01 956205446 Widows Orphans & Disabled Firefighter's Fund WIDO 3232595225 7470 N Figueroa Street Los Angeles CA 90041 James Duffy Vice President 3232595243 2024-11-12 1 1 Carlos A Davis CPA P02037008 6264036801 2023 2024-10-15 13:58:12Z Christopher Stine 7470 N Figueroa Street Los Angeles CA 90041 1529487 0 X www.lafra.org X 1906 CA To provide financial assistance to the Widows and Orphans of deceased Los Angeles City Firefighters and to disabled Los Angeles City Firefighters. 23 20 0 74 0 0 1636126 1363569 0 0 0 0 -32270 1941 1603856 1365510 397734 350250 100486 93324 393986 590464 0 0 505297 354696 404021 1246902 1438059 356954 -72549 21621127 24736986 0 0 21621127 24736986 Provide financial assistance to Widows, Orphans, and Disabled Firefighters. Purchase durable medical equipment for Widows, Orphans, and Disabled Firefighters. 0 0 932762 350250 The Widows, Orphans, and Disabled Firefighters's Fund provided the following services during the year:- Provided financial assistance to widows, orphans, and disabled firefighters, which also included amounts for durable medical equipment. See Schedule I, part III for more details. 932762 1 1 0 0 0 0 0 0 0 1 1 0 0 1 0 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 X 23 20 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 CA X X Liberty Unciano ControllerTreasurer 3232595225 7470 N Figueroa St Los Angeles CA 90041 Christopher Stine President 1.00 40.00 X X 0 107036 666 James Duffy Vice President 1.00 40.00 X X 0 57182 360 Steve Berkery Secretary 1.00 1.00 X X 0 300 0 Frank Aguirre Trustee 1.00 1.00 X 0 4071 0 Juan Albarran Trustee 1.00 1.00 X 0 1125 0 Kenneth Breskin Trustee 1.00 1.00 X 0 500 0 Paul M Duke Trustee 1.00 1.00 X 0 3530 0 Leon Dunn Trustee (End 08/23) 1.00 1.00 X 0 0 0 J D Fox Trustee 1.00 1.00 X 0 438 0 Timothy Freeman Jr Trustee (End 04/23) 1.00 1.00 X 0 0 0 Cesar S Garcia Trustee 1.00 1.00 X 0 3997 0 Henry Gasbarri Trustee (End 08/23) 1.00 1.00 X 0 506 0 Jeff Halloran Trustee 1.00 1.00 X 0 4028 0 John E Jacobsen Trustee 1.00 1.00 X 0 1315 0 Steven Jones Trustee 1.00 1.00 X 0 2667 0 John King Trustee (Start 08/23) 1.00 1.00 X 0 100 0 John Marasco Trustee 1.00 1.00 X 0 75 0 Elber Navarro Trustee (Start 04/23) 1.00 1.00 X 0 0 0 Derwin Pitts Trustee (Start 09/23) 1.00 1.00 X 0 0 0 Milton Quintana Trustee 1.00 1.00 X 0 0 0 Mike W Sailhamer Trustee 1.00 1.00 X 0 3009 0 Tyler Tomich Trustee 1.00 1.00 X 0 0 0 Steve Tufts Trustee 1.00 1.00 X 0 0 0 Brian Wall Trustee 1.00 1.00 X 0 6934 0 Craig White Trustee (End 10/23) 1.00 1.00 X 0 0 0 Danny Wu Trustee 1.00 1.00 X 0 0 0 Liberty Unciano Controller/Treasurer 1.00 40.00 X X 0 158326 23764 0 355139 24790 0 0 1 0 0 233563 1130006 1363569 163977 233563 163977 0 Miscellaneous income 900099 1941 1941 1941 1365510 0 0 1941 350250 350250 93324 93324 480376 224258 256118 11723 11723 60529 15015 45514 37836 18053 19783 108978 108978 5236 5236 9895 9895 18299 18299 2646 2646 7375 7375 36212 36212 8680 8680 Special events 183882 183882 Taxes & licenses 14408 14408 Miscellaneous 6905 6905 Repairs & maintenance 1505 1505 1438059 932762 0 505297 1000 1000 4039 13889 24993 20625 4269 3998 271 271 16693694 13103525 1709003 686000 3188127 10911676 21621127 24736986 0 0 X 21443636 24559495 177491 177491 21621127 24736986 21621127 24736986 X -72549 3154523 33885 X 0 1 X 1 0 X X 1 Los Angeles Firemen's Relief Association 951647833 10 1 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 177491 33885 33885 177491 177491 148082 148082 177491 177491 74135 74135 177491 177491 44903 44903 177491 177491 68709 68709 177491 1.00000 0 0 4269 3998 271 271 Beneficial interest in perpetual trust 556422 Receivable from affiliate 10355004 Advancements 250 10911676 X Part V, Line 4: Permanently restricted net assets represent the Alfred Leroy Estate which is managed by a third party and which the donor has stipulated that the principal is to be kept intact in pertetuity and only the interest and dividends therefrom may be expended for the benefits of widows and orphans of firefighters. Part X, Line 2: LAFRA is exempt from taxation under Internal Revenue Code Section 501(c)(9) and California Revenue and Taxation Code Section 23701d. Widows, Orphans and Disabled Firefighter's Fund qualifies as a tax-exempt supporting organization to LAFRA under Internal Revenue Code Section 501(c)(3). In addition, LAFRA and Widows, Orphans and Disabled Firemen's Fund have been determined by the Internal Revenue Service and the Franchise Tax Board not to be a "private foundation" within the meaning of Section 509(a) of the Internal Revenue Code and Section 23709 of the Taxation Code. Generally accepted accounting principles provide accounting and disclosure guidance about positions taken by an organization in its tax returns that might be uncertain. Management has considered its tax positions and believes that all of the positions taken by LAFRA in its federal and state exempt organization tax returns are more likely than not to be sustained upon examination. LAFRA's returns are subject to examination by federal and state taxing authorities, generally for three and four years, respectively, after they are filed. Golf Tournament 196989 125775 71214 16690 23297 24938 449 5841 Motorcycle event 80254 72565 7689 1751 5938 3 120297 35223 85074 10247 33968 28438 1350 11070 397540 233563 163977 26937 57265 55127 1799 22849 163977 0 1 Death, sickness, hospitalization and disability benefits 140 247750 Scholarships to students 6 102500 Part I, Line 2: The organization maintains records to substantiate the amount of grants or assistance to eligible person. All other assistance requests are reviewed and approved by the Board. 0 0 0 0 0 0 0 0 0 Liberty Unciano Controller/Treasurer 0 158326 0 0 0 0 0 11083 0 12681 0 182090 0 0 Part I, Line 3 The compensation of the organization's officers and key employees is determined and approved by the Board of Trustees of LA Firemen's Relief Assocation, based on job performance. A Non-profit Salary Survey for Southern California is used as a barometer for comparison purposes. Form 990, Part VI, Section A, line 6 Widows, Orphans, and Disabled Firefighters is a membership organization of the LA Fire Department. Members vote for the Trustees who make up the governing board. Form 990, Part VI, Section A, line 7a Members vote for the Trustees who make up the governing Board. Form 990, Part VI, Section A, line 7b Changes to the organization's bylaws require a vote of the membership to approve. Form 990, Part VI, Section B, line 11b A copy of the Form 990 was provided to the organization's governing body for review before it was filed. Form 990, Part VI, Section B, line 12c The organization regularly and consistently monitors and enforces compliance with the conflict of interest policy. Form 990, Part VI, Section B, line 15 Questions 15(a) and 15(b) were answered "no" as no officers or key employees as defined in Form 990 instructions were compensated by Widows, Orphans, and Disabled Firefighter's Fund during the year. Form 990, Part VI, Section C, line 19 The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. Form 990, Part XI, line 9: Change in value of beneficial interest in perpetual trust 33,885. Los Angeles Firemen's Relief Association 7470 N Figueroa Street Los Angeles CA 90041 951647833 Provide medical and other benefits to members of the City of LA Fire Dept. CA 501(c)9 N/A N/A 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0