Nonprofit · EIN 26-4835405
POLICE AND FIRE THE FALLEN HEROES
Tax-exempt · WALNUT CREEK, CA 94596
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $104,424 | $59,598 | $44,826 | $240,132 | $1 | $240,131 |
| December 31, 2024 | 990 (amended) | $65,304 | $61,597 | $3,707 | $195,919 | $212 | $195,707 |
| December 31, 2024 | 990-EZ | $65,304 | $61,597 | $3,707 | $195,919 | $212 | $195,707 |
| December 31, 2023 | 990 (amended) | $77,732 | $106,211 | -$28,479 | $192,212 | $212 | $192,000 |
| December 31, 2023 | 990-EZ | $77,732 | $106,211 | -$28,479 | $192,212 | $212 | $192,000 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $104,417
- Program service revenue
- $0
- Investment income
- $7
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $29,000
- Compensation of officers, directors and key employees
- $0
- Other salaries and wages
- $14,977
- Salaries, compensation and benefits (total)
- $16,357
- Professional fundraising fees
- $0
- Legal fees
- $275
- Accounting fees
- $1,650
- Program services (functional)
- $29,000
- Management and general (functional)
- $27,926
- Fundraising (functional)
- $2,672
Balance sheet and other
- Total assets, start of year
- $195,920
- Total assets, end of year
- $240,132
- Total liabilities, end of year
- $1
- Net assets, end of year
- $240,131
- Net assets without donor restrictions
- $240,131
- Gross receipts
- $104,424
- Employees
- 4
- Volunteers
- 7
- Year formed
- 2009
- State of legal domicile
- CA
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 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| GARY LAMUGSA | Board Member Trustee or director | 0.5 | $0 |
| DIRK MANOUKIAN | Board Member Trustee or director | 0.5 | $0 |
| NATHAN EAST | Board Member Trustee or director | 0.5 | $0 |
| PAUL BERLIN | Chairman Officer | 2 | $0 |
| JEFF SWINDELL | Vice Chairman Officer | 0.5 | $0 |
| PATRICIA HARRIS | Treasurer Officer | 3 | $0 |
| PATRICIA DOYLE | Secretary Officer | 1 | $0 |
990 for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Shelby Short | Executive Dir. Officer | 40 | $17,292 |
| Dirk Manoukian | Director Trustee or director | 0.5 | $0 |
| Gary La Musga | Director Trustee or director | 0.5 | $0 |
| Paul Berlin | Chairman Officer | 0.5 | $0 |
| Jeff Swindell | Vice Chairman Officer | 0.5 | $0 |
| Nathan East | Treasurer Officer | 0.5 | $0 |
990-EZ for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SHELBY SHORT | EXECUTIVE DIRECTOR | 40 | $17,292 |
| DIRK MANOUKIAN | DIRECTOR | 0.5 | $0 |
| GARY LA MUSGA | DIRECTOR | 0.5 | $0 |
| PAUL BERLIN | CHAIRMAN | 0.5 | $0 |
| JEFF SWINDELL | VICE CHAIRMAN | 0.5 | $0 |
| NATHAN EAST | TREASURER | 0.5 | $0 |
990 for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Shelby Short | Executive Dir. Officer | 40 | $33,000 |
| Dirk Manoukian | Director Trustee or director | 0.5 | $0 |
| Gary La Musga | Director Trustee or director | 0.5 | $0 |
| Paul Berlin | Chairman Officer | 0.5 | $0 |
| Jeff Swindell | Vice Chairman Officer | 0.5 | $0 |
| Nathan East | Treasurer Officer | 0.5 | $0 |
990-EZ for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SHELBY SHORT | EXECUTIVE DIRECTOR | 40 | $33,000 |
| DIRK MANOUKIAN | DIRECTOR | 0.5 | $0 |
| GARY LA MUSGA | DIRECTOR | 0.5 | $0 |
| PAUL BERLIN | CHAIRMAN | 0.5 | $0 |
| JEFF SWINDELL | VICE CHAIRMAN | 0.5 | $0 |
| NATHAN EAST | TREASURER | 0.5 | $0 |
Address and contacts
- Address (IRS master file)
- 2175 N CALIFORNIA BLVD STE 150, WALNUT CREEK, CA 94596-3509
- Principal officer (990 for 2025)
- PAUL BERLIN, 2175 NORTH CALIFORNIA BLVD 150, WALNUT CREEK, CA 94596
- Signed the 990
- PAUL BERLIN, Chairman
- Phone
- (925) 831-2011
- Website
- THEFALLENHEROES.ORG
- Return prepared by
- Bellesbach & Zumwalt CPAs
California records
California keeps its own records of charities and corporations. Search them by EIN 26-4835405 or by the name POLICE AND FIRE THE FALLEN HEROES.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
THE ORGANIZATION STRIVES TO BE A NETWORKED, PHILANTHROPIC NONPROFIT PROVIDING FOCUSED ASSISTANCE TO FAMILIES IMPACTED BY A LINE OF DUTY DEATH (LODD) AND PREVENTATIVE AID TO LAW ENFORCEMENT AND FIRE AGENCIES IN CALIFORNIA
Program accomplishments
- SCHOLARSHIP PROGRAM - EDUCATIONAL FUNDS ARE PROVIDED TO CHILDREN OF CALIFORNIA LAW ENFORCEMENT AND FIRE SERVICE PERSONNEL WHO DIE IN THE LINE OF DUTY. FUNDS ARE PRIMARILY COLLECTED THROUGH OUR ANNUAL FALLEN HEROES TRIBUTE EVENT, FUNDRAISERS, CORPORATE DONATIONS AND INDIVIDUAL GIVING. WE RECENTLY EXPANDED OUR OFFERING AS OF JANUARY 2018, TO PROVIDE THESE FUNDS TO SURVIVING SPOUSES, IF NEEDED, TO HELP FURTHER THEIR EDUCATION. ANOTHER UNIQUE BENEFIT IS THAT OUR SCHOLARSHIP IS RENEWABLE.Expenses $29,000 · grants $29,000
- HELP FOR HEROES - THE "HELPING HEROES" PROGRAM AIDS IMMEDIATE FAMILY MEMBERS, AGENCIES, AND COMMUNITIES THAT HAVE BEEN AFFECTED BY A LINE OF DUTY DEATH (LODD) OF A FALLEN HERO. THESE BENEFITS MAY INCLUDE BUT ARE NOT LIMITED TO: DIRECT FINANCIAL AID TO IMMEDIATE FAMILY MEMBER(S) FOR COUNSELING OR OTHER IMMEDIATE NEEDS, FUNERAL EXPENDITURES, AND/OR TRAVEL ASSISTANCE. THIS PROGRAM IS SUPPORTED THROUGH VARIOUS FUNDRAISING EFFORTS INCLUDING SPECIAL EVENTS, INDIVIDUAL AND CORPORATE GIFT GIVING.
- COINS FOR HEROES FUNDRAISING PROGRAM - WE PLACE DONATION BOXES IN COMPANY-OWNED STORES/BUSINESSES TO COLLECT DONATIONS. THE FUNDS ARE DEPOSITED IN OUR GENERAL FUND AND USED FOR ADMINISTRATIVE COSTS, SCHOLARSHIP FUNDS IF NEEDED, AND HELP FOR HEROES IF NEEDED.revenue $46,990
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 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 26-4835405
- 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
- 2009
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P20)
- Assets (IRS master file)
- $240,132
- Income (IRS master file)
- $104,424
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $104,424 | $59,598 | $240,132 | XML |
| 990 | December 2024 | $65,304 | $61,597 | $195,919 | XML |
| 990-EZ | December 2024 | $65,304 | $61,597 | $195,919 | IRS |
| 990 | December 2023 | $77,732 | $106,211 | $192,212 | XML |
| 990-EZ | December 2023 | $77,732 | $106,211 | $192,212 | XML |
| 990 | December 2022 | $55,672 | $138,081 | $220,691 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 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 (search EIN 26-4835405).
Questions about POLICE AND FIRE THE FALLEN HEROES
- What is the EIN of POLICE AND FIRE THE FALLEN HEROES?
- The employer identification number (EIN) of POLICE AND FIRE THE FALLEN HEROES is 26-4835405.
- Is POLICE AND FIRE THE FALLEN HEROES tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2009.
- Are donations to POLICE AND FIRE THE FALLEN HEROES tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does POLICE AND FIRE THE FALLEN HEROES 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 POLICE AND FIRE THE FALLEN HEROES 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 POLICE AND FIRE THE FALLEN HEROES last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of POLICE AND FIRE THE FALLEN HEROES?
- The 990 for the year ended December 31, 2025 names PAUL BERLIN.
- Who are the officers and directors of POLICE AND FIRE THE FALLEN HEROES?
- The 990 for the year ended December 31, 2025 lists 7 people; 0 received compensation from the organization.
- How much revenue does POLICE AND FIRE THE FALLEN HEROES have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $104,424, expenses of $59,598 and total assets of $240,132 at year end.
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