2026-08-07T13:41:29-05:00 2025-12-31 204553256 MARINER WEALTH ADVISORS 300 TAMAL PLAZA SUITE 175 CORTE MADERA CA 94925 990 2025-01-01 421740302 MARIN COUNTY PUBLIC SAFETY OFFICERS ASSOCIATION INC MARI 4158273543 PO BOX 6527 SAN RAFAEL CA 949030527 DENNIS FINNEGAN DIRECTOR 4158273543 2026-07-31 1 DAN HELLER P00075797 4159270722 2026-07-31 2025 2025-03-06 01:10:19Z DENNIS FINNEGAN 1600 LOS GAMOS 200 SAN RAFAEL CA 94903 85258 0 X N/A X 2007 CA TO PROVIDE FINANCIAL ASSISTANCE TO FAMILIES OF PUBLIC SAFETY OFFICERS WHO HAVE LOST THEIR LIVES IN THE LINE OF DUTY OR WHILE EMPLOYED BY ANY FIRE DEPARTMENT, FIRE DISTRICT, POLICE DEPARTMENT OR THE SHERIFF'S OFFICE OF MARIN COUNTY AND TO PROVIDE COLLEGE SCHOLARSHIP FUNDS TO CHILDREN OF PUBLIC SAFETY OFFICERS WHO HAVE LOST THEIR LIVES WHILE PROTECTING THE CITIZENS OF MARIN COUNTY, THOSE WHO ARE IN NEED OF COLLEGE EDUCATIONAL ASSISTANCE OR THOSE WHO BY COMPETITIVE MEANS MERITS COLLEGE FINANCIAL ASSISTANCE BASED ON OUTSTANDING CURRICULAR HIGH SCHOOL RECORDS. 7 7 0 0 0 0 7500 1000 0 0 31132 34542 8254 4460 46886 40002 18000 16000 0 0 0 0 0 0 0 4695 5236 22695 21236 24191 18766 476237 495003 0 0 476237 495003 X TO PROVIDE FINANCIAL ASSISTANCE TO FAMILIES OF PUBLIC SAFETY OFFICERS WHO HAVE LOST THEIR LIVES IN THE LINE OF DUTY OR WHILE EMPLOYED BY ANY FIRE DEPARTMENT, FIRE DISTRICT, POLICE DEPARTMENT OR THE SHERIFF'S OFFICE OF MARIN COUNTY AND TO PROVIDE COLLEGE SCHOLARSHIP FUNDS TO CHILDREN OF PUBLIC SAFETY OFFICERS WHO HAVE LOST THEIR LIVES WHILE PROTECTING THE CITIZENS OF MARIN COUNTY, THOSE WHO ARE IN NEED OF COLLEGE EDUCATIONAL ASSISTANCE OR THOSE WHO BY COMPETITIVE MEANS MERITS COLLEGE FINANCIAL ASSISTANCE BASED ON OUTSTANDING CURRICULAR HIGH SCHOOL RECORDS. 0 0 10159 10000 FINANCIAL ASSISTANCE TO FAMILIES OF PUBLIC SAFETY OFFICERS WHO HAVE LOST THEIR LIVES IN THE LINE OF DUTY OR WHILE EMPLOYED BY ANY FIRE DEPARTMENT, FIRE DISTRICT, POLICE DEPARTMENT OR THE SHERIFF'S OFFICE OF MARIN COUNTY 6159 6000 TO PROVIDE COLLEGE SCHOLARSHIP FUNDS TO CHILDREN OF PUBLIC SAFETY OFFICERS WHO HAVE LOST THEIR LIVES WHILE PROTECTING THE CITIZENS OF MARIN COUNTY, THOSE WHO ARE IN NEED OF COLLEGE EDUCATIONAL ASSISTANCE OR THOSE WHO BY COMPETITIVE MEANS MERITS COLLEGE FINANCIAL ASSISTANCE BASED ON OUTSTANDING CURRICULAR HIGH SCHOOL RECORDS. TO PROVIDE FINANCIAL SUPPORT TO OTHER NONPROFIT ORGANIZATIONS WITH SIMILAR MISSIONS THAT ASSIST PUBLIC SAFETY OFFICERS, THEIR FAMILIES, OR THE COMMUNITIES THEY SERVE THROUGH EDUCATIONAL, MEMORIAL, OR RELIEF PROGRAMS. 16318 1 0 0 0 0 0 0 0 0 0 0 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 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 CA X DENNIS FINNEGAN 4158273543 1600 LOS GAMOS 200 SAN RAFAEL CA 94903 X RICHARD NAVARRO DIRECTOR 2.00 X 0 0 0 JAMIE SCARDINA DIRECTOR 2.00 X 0 0 0 DENNIS FINNEGAN DIRECTOR 2.00 X 0 0 0 JEFF EDWARDS DIRECTOR 2.00 X 0 0 0 DOMENICK YAZZOLINO DIRECTOR 2.00 X 0 0 0 LISA LELLIS DIRECTOR 2.00 X 0 0 0 BILL FRAASS DIRECTOR 2.00 X 0 0 0 0 0 0 0 0 0 0 0 1000 1000 36076 36076 8740 10274 -1534 -1534 -1534 39442 34982 4460 4460 40002 34542 0 4460 16000 16000 4599 4599 POSTAGE 318 318 FILING FEES 204 204 CREDIT CARD FEES 115 115 21236 16318 4918 0 58873 69262 417364 425741 476237 495003 0 0 X 476237 495003 476237 495003 476237 495003 18766 0 X 0 0 0 X 100 32000 7500 1000 40600 100 32000 7500 1000 40600 40600 32836 22710 21802 31132 34542 143022 183622 0.22110 0.25050 X THE ORGANIZATION MEETS THE FACTS & CIRCUMSTANCES TEST BASED ON THE FOLLOWING:1) THE PERCENTAGE OF SUPPORT FROM CONTRIBUTIONS MADE DIRECTLY OR INDIRECTLY BY THE GENERAL PUBLIC IS 22.11% IN THE CURRENT YEAR, EXCEEDING THE 10% SUPPORT LIMITATION TEST.2) THE ORGANIZATION IS ORGANIZED AND OPERATED TO ATTRACT NEW AND ADDITIONAL PUBLIC SUPPORT ON A CONTINUOUS BASIS AND MAINTAINS A CONTINUOUS AND BONA FIDE PROGRAM FOR SOLICITATION OF FUNDS FROM THE GENERAL PUBLIC AND THE COMMUNITY THROUGH ITS ANNUAL FUNDRAISING ACTIVITIES. SINCE INCEPTION THE ORGANIZATION HAS NEVER RECEIVED A LARGE PERCENTAGE OF SUPPORT FROM ANY ONE PERSON/FAMILY, RATHER SMALL DONATIONS ARE MADE BY A LARGE NUMBER OF PEOPLE.3) THE GOVERNING BODY OF THE ORGANIZATION IS REPRESENTATIVE OF THE BROAD INTERESTS OF THE PUBLIC, NOT THE PERSONAL OR PRIVATE INTERESTS OF A LIMITED NUMBER OF DONORS. THE GOVERNING BODY IS MADE UP OF MEMBERS OF THE COMMUNITY FROM MULTIPLE PUBLIC SAFETY ORGANIZATIONS AND THE GENERAL PUBLIC.4) THE ORGANIZATION MAINTAINS ON-GOING PROGRAMS TO SUPPORT ITS CAUSES THROUGHOUT THE PUBLIC SAFETY OFFICERS' COMMUNITY. GOLF TOURNAMENT 39442 39442 12044 22938 39442 39442 12044 22938 34982 4460 0 CASH 4 16000 FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION DOES NOT PROVIDE INDIVIDUAL COPIES OF 990 TO ALL MEMBERS, RATHER THEY WOULD BE MADE AVAILABLE UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST MARIN COUNTY PUBLIC SAFETY OFFICERS ASSOCIATION, INC. RESPECTFULLY REQUESTS ABATEMENT OF THE LATE-FILING PENALTY ASSESSED IN CONNECTION WITH ITS FORM 990 FOR THE TAX YEAR ENDED DECEMBER 31, 2025. THE ORGANIZATION BELIEVES THAT ITS FAILURE TO TIMELY FILE WAS DUE TO REASONABLE CAUSE AND NOT WILLFUL NEGLECT.THE ORGANIZATION HAS A LONG-STANDING HISTORY OF TIMELY COMPLIANCE WITH ITS FEDERAL AND STATE FILING OBLIGATIONS AND TAKES ITS REPORTING RESPONSIBILITIES SERIOUSLY. THE ORGANIZATION HAS ENGAGED THE SAME EXPERIENCED OUTSIDE TAX PREPARER FOR MANY YEARS AND HAS CONSISTENTLY RELIED ON THAT PREPARER'S EXPERTISE TO ASSIST WITH ITS ANNUAL FILING OBLIGATIONS. TO ENSURE COMPLIANCE WITH ITS CURRENT TAX FILING REQUIREMENTS, THE ORGANIZATION CONTINUED TO RELY ON ITS LONG-STANDING OUTSIDE TAX PROFESSIONAL TO PREPARE AND FILE THE ORGANIZATION'S ANNUAL INFORMATION RETURN AND ANY REQUIRED EXTENSION REQUESTS.CONSISTENT WITH ITS ESTABLISHED PROCEDURES, THE ORGANIZATION TIMELY GATHERED AND PROVIDED THE INFORMATION NECESSARY FOR PREPARATION OF ITS ANNUAL FILINGS AND REASONABLY RELIED UPON ITS OUTSIDE TAX PROFESSIONAL TO PREPARE AND ELECTRONICALLY SUBMIT THE REQUIRED FILING EXTENSION. BASED UPON ITS LONGSTANDING RELATIONSHIP WITH ITS TAX PROFESSIONAL AND ITS HISTORY OF TIMELY COMPLIANCE, THE ORGANIZATION HAD EVERY REASON TO BELIEVE THAT THE EXTENSION REQUEST HAD BEEN PROPERLY FILED.UNFORTUNATELY, DUE TO AN ISOLATED ADMINISTRATIVE OVERSIGHT, THE EXTENSION REQUEST WAS INADVERTENTLY NOT SUBMITTED. THE ORGANIZATION HAD NO REASON TO BELIEVE THAT THE FILING HAD NOT BEEN COMPLETED AND REMAINED UNAWARE OF THE OMISSION UNTIL IT WAS IDENTIFIED DURING A ROUTINE INTERNAL REVIEW OF ITS FILING RECORDS. THE ORGANIZATION DISCOVERED THE OVERSIGHT ON ITS OWN INITIATIVE AND NOT AS THE RESULT OF AN IRS EXAMINATION, NOTICE, OR OTHER ENFORCEMENT ACTION.IMMEDIATELY UPON DISCOVERING THE OMISSION, THE ORGANIZATION CONTACTED ITS TAX PREPARER, ASSEMBLED ANY REMAINING INFORMATION NECESSARY TO FINALIZE THE RETURN, AND DILIGENTLY WORKED TO COMPLETE THE FILING. THE FORM 990 WAS PREPARED, REVIEWED, AND FILED WITHIN THIRTY (30) DAYS AFTER THE OVERSIGHT WAS DISCOVERED. THE ORGANIZATION HAS ALWAYS TAKEN ITS TAX REPORTING RESPONSIBILITIES SERIOUSLY. THIS ISOLATED INCIDENT DOES NOT REFLECT A PATTERN OF NONCOMPLIANCE OR DISREGARD OF ITS FILING OBLIGATIONS. RATHER, IT OCCURRED DESPITE THE ORGANIZATION'S ESTABLISHED COMPLIANCE PROCEDURES, LONG HISTORY OF TIMELY FILINGS, AND GOOD-FAITH EFFORTS TO SATISFY ALL REPORTING REQUIREMENTS.FOLLOWING DISCOVERY OF THE OVERSIGHT, THE ORGANIZATION REVIEWED ITS INTERNAL COMPLIANCE PROCEDURES WITH ITS OUTSIDE TAX PREPARER AND IMPLEMENTED ADDITIONAL VERIFICATION PROCEDURES DESIGNED TO INDEPENDENTLY CONFIRM THAT FUTURE EXTENSION REQUESTS AND ANNUAL RETURNS HAVE BEEN SUCCESSFULLY TRANSMITTED AND ACCEPTED BY THE INTERNAL REVENUE SERVICE BEFORE THE APPLICABLE FILING DEADLINES.THE ORGANIZATION RESPECTFULLY SUBMITS THAT IT EXERCISED ORDINARY BUSINESS CARE AND PRUDENCE IN ATTEMPTING TO COMPLY WITH ITS FILING OBLIGATIONS. ONCE THE INADVERTENT OVERSIGHT WAS DISCOVERED, THE ORGANIZATION ACTED PROMPTLY AND IN GOOD FAITH TO CORRECT THE MATTER WITHOUT DELAY. ACCORDINGLY, THE ORGANIZATION RESPECTFULLY REQUESTS THAT THE INTERNAL REVENUE SERVICE DETERMINE THAT THE LATE FILING WAS DUE TO REASONABLE CAUSE WITHIN THE MEANING OF IRC 6652(C)(4) AND TREASURY REGULATION 301.6651-1(C)(1), AND THAT THE ASSESSED PENALTIES BE FULLY ABATED.THANK YOU FOR YOUR CONSIDERATION OF THIS REQUEST.