Nonprofit · EIN 20-1314400
ANIMALS ARE FIRST FUND
Also known as ARFF
Tax-exempt · SN BERNRDNO, CA 92402
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $56,614 | $44,681 | $11,933 | $161,750 | $0 | $161,750 |
| December 31, 2024 | 990-EZ | $73,884 | $60,866 | $13,018 | $128,647 | $0 | $128,647 |
| December 31, 2023 | 990-EZ | $59,517 | $116,680 | -$57,163 | $115,629 | $0 | $115,629 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $56,614
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $770
- Printing, publications and postage
- $249
- Other expenses
- $43,662
- Program services (functional)
- $34,245
Balance sheet and other
- Total assets, start of year
- $128,647
- Total assets, end of year
- $161,750
- Total liabilities, end of year
- $0
- Net assets, end of year
- $161,750
- Cash, savings and investments
- $161,750
- Gross receipts
- $56,614
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MIGUEL LEMUS | PRESIDENT | 2 | $0 |
| PAUL CHAPMAN | TREASURER | 2 | $0 |
| LEILAH KELSEY | SECRETARY | 2 | $0 |
| JENNIFER OSORIO | VICE PRESIDENT | 2 | $0 |
| DORI BAEZA | BOARD ASSISTNAT | 2 | $0 |
| AMARIS CLEVELAND | BOARD ASSISTNAT | 2 | $0 |
| LIBERTY MOSER | BOARD ASSISTNAT | 2 | $0 |
| JODI SZKLANKA | BOARD ASSISTNAT | 2 | $0 |
| NILDA YANEZ | BOARD ASSISTNAT | 2 | $0 |
990-EZ for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JENNIFER OSORIO | PRESIDENT | 2 | $0 |
| PAUL CHAPMAN | TREASURER | 2 | $0 |
| DORI BAEZA | SECRETARY | 2 | $0 |
| JODI SZKLANKA | VICE PRESIDENT | 2 | $0 |
| AMARIS CLEVELAND | BOARD ASSISTNAT | 2 | $0 |
| LEILAH KELSEY | BOARD ASSISTNAT | 2 | $0 |
990-EZ for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JENNIFER OSORIO | PRESIDENT | 2 | $0 |
| PAUL CHAPMAN | TREASURER | 2 | $0 |
| DORI BAEZA | SECRETARY | 2 | $0 |
| JODI SZKLANKA | VICE PRESIDENT | 2 | $0 |
| AMARIS CLEVELAND | ASSISTANT SECRETARY | 2 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 447, SN BERNRDNO, CA 92402-0447
- In care of
- % DANIEL AVERA
- Mailing address (990-N for 2007)
- Post Office Box 5401, San Bernardino CA 92412
- Principal officer (990-N for 2007)
- Brian Cronin, 1400 Church Place 4, Redlands CA 92374
- Signed the 990-EZ
- MIGUEL LEMUS, PRESIDENT
- Phone
- (909) 361-2677
- Website
- www.arffund.org
- Return prepared by
- SMITH MARION & CO
Mission
THE ANIMALS ARE FIRST FUND (ARFF) PROVIDES SUPPORT SERVICES FOR ANIMALS CARED FOR AND HOUSED AT ANIMAL SHELTERS OPERATED BY SAN BERNARDINO COUNTY ANIMAL CARE AND CONTROL (ACC). ARFF PROMOTES RESPONSIBLE PET OWNERSHIP, PET ADOPTION, AND SPAYING/NEUTERING IN SAN BERNARDINO COUNTY. ARFF ALSO PROVIDES OTHER CHARITABLE ACTIVITIES ASSOCIATED WITH THESE GOALS, AS ALLOWED BY LAW. ARFF HAS NO PAID STAFF AND IS 100% SUPPORTED BY VOLUNTEERS WHO DESIRE TO HELP THE HOMELESS ANIMALS CARED FOR AT COUNTY ANIMAL SHELTER FACILITIES.
Program accomplishments
- IN THE CALENDAR YEAR 2025, THE ANIMALS ARE FIRST FUND (ARFF) PARTICIPATED IN SUBARU LOVES PETS CAMPAIGN, CLEAR THE SHELTER, AND CALIFORNIA ADOPT A PET DAY WHERE ARFF COVERED THE ADOPTION FEE MAKING IT FREE ADOPTIONS FOR ADOPTERS. ARFF GENEROUSLY HELPED SETUP MISTERS IN THE ZEN GARDEN PLAY YARD. ARFF FUNDED INCENTIVES FOR OUTREACH EFFORTS PROVIDING PET WASTE BAGS AND DISPENSER TO PET OWNERS IN THE COMMUNITY. ARFF SUPPORTED THE COUNTY SHELTERS WITH FUNDING EMERGENCY SUPPLIES DURING THE FUNDING EMERGENCY SUPPLIES DURING THE COLD WINTER AND WHEN THE HEATERS WERE NOT FUNCTIONING PROPERLY AS WELL AS WITH FUNDING TO PURCHASE KURANDA DOG BEDS FOR THE PETS IN THEIR CARE. ARFF FUNDED EDUCATIONAL WORKSHOPS THROUGH THE COUNTY'S TELLING TAILS PROGRAM, A VETERINARY GATHERING TO HELP THE COUNTY EXPAND THEIR VETERINARY PARTNERS, AND THE REPLACEMENT OF PLEXIGLASS ON THE COUNTY'S ADOPTION TRAILER.Expenses $34,245
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 20-1314400
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2004
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Animal-related (D20)
- Assets (IRS master file)
- $161,750
- Income (IRS master file)
- $56,614
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | – | – | – | IRS |
| 990-EZ | December 2024 | – | – | – | IRS |
| 990-EZ | December 2023 | $59,517 | $116,680 | $115,629 | IRS |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
| 990-N for 2007 Officer: Brian Cronin | December 31, 2007 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS.
Questions about ANIMALS ARE FIRST FUND
- What is the EIN of ANIMALS ARE FIRST FUND?
- The employer identification number (EIN) of ANIMALS ARE FIRST FUND is 20-1314400.
- Is ANIMALS ARE FIRST FUND tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2004.
- Are donations to ANIMALS ARE FIRST FUND tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does ANIMALS ARE FIRST FUND file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of ANIMALS ARE FIRST FUND due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did ANIMALS ARE FIRST FUND last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of ANIMALS ARE FIRST FUND?
- The 990-N for 2007 names Brian Cronin.
- Who are the officers and directors of ANIMALS ARE FIRST FUND?
- The 990-EZ for the year ended December 31, 2025 lists 9 people; 0 received compensation from the organization.
- How much revenue does ANIMALS ARE FIRST FUND have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $56,614, expenses of $44,681 and total assets of $161,750 at year end.
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