Nonprofit · EIN 51-0187651
LAS VEGAS FIREMENS BENEFIT ASSOCIATION
Tax-exempt · LAS VEGAS, NV 89101
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $179,737 | $201,041 | -$21,304 | $1,602,071 | $542 | $1,601,529 |
| December 31, 2023 | 990 | $124,976 | $231,929 | -$106,953 | $1,511,439 | $0 | $1,511,439 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $158,353
- Membership dues
- $137,168
- Program service revenue
- $0
- Investment income
- $47,093
- Net gain from sales of assets
- $12,611
- Net income from fundraising events
- -$21,562
- Net income from sales of inventory
- -$4,182
- Other revenue
- -$25,709
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $150,089
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $3,761
- Travel
- $149
- Depreciation
- $7,000
- Program services (functional)
- $163,580
- Management and general (functional)
- $37,461
Balance sheet and other
- Total assets, start of year
- $1,511,439
- Total assets, end of year
- $1,602,071
- Total liabilities, end of year
- $542
- Net assets, end of year
- $1,601,529
- Publicly traded securities
- $1,319,784
- Net assets without donor restrictions
- $1,601,529
- Gross unrelated business income
- -$4,182
- Gross receipts
- $420,115
- Employees
- 0
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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHAEL FOSKARIS | PRESIDENT Officer | – | $0 |
| TYLER MCFATE | VICE PRES. Officer | – | $0 |
| DELLENA CRINER | SECRETARY/TR Officer | – | $0 |
| JEFF HALVERSON | TRUSTEE Trustee or director | – | $0 |
| MICHAEL LEVINE | TRUSTEE Trustee or director | – | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHAEL FOSKARIS | PRESIDENT Officer | – | $0 |
| TYLER MCFATE | VICE PRES. Officer | – | $0 |
| DELLENA CRINER | SECRETARY/TR Officer | – | $0 |
| JEFF HALVERSON | TRUSTEE Trustee or director | – | $0 |
| MICHAEL LEVINE | TRUSTEE Trustee or director | – | $0 |
Address and contacts
- Address (IRS master file)
- 500 N CASINO CENTER BLVD, LAS VEGAS, NV 89101-2944
- Principal officer (990 for 2024)
- MICHAEL FOSKARIS
- Signed the 990
- MICHAEL FOSKARIS, PRESIDENT
- Phone
- (702) 273-8021
- Website
- WWW.LVFBA.COM
- Return prepared by
- SWAN & GARDINER CPA'S LLC
Mission
TO ASSIST CURRENT AND RETIRED MEMBERS OF THE LAS VEGAS CITY FIRE DEPARTMENT WITH HEALTH AND HUMAN SERVICE PROGRAMS, AND TO HELP DEFRAY MEDICAL INSURANCE PREMIUM COSTS FOR THE RETIRED MEMBERS.
Program accomplishments
- TO ASSIST CURRENT AND RETIRED MEMBERS OF THE LAS VEGAS CITY FIRE DEPARTMENT WITH HEALTH AND HUMAN SERVICE PROGRAMS AND TO DEFRAY MEDICAL INSURANCE PREMIUM COSTS FOR THE RETIRED MEMBERS.
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 | Not 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
- 51-0187651
- Tax-exempt status
- 501(c)(9): Voluntary employees' beneficiary association
- Donations deductible
- No
- Exempt since
- 1976
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $1,602,071
- Income (IRS master file)
- $420,115
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $179,737 | $201,041 | $1,602,071 | XML |
| 990 | December 2023 | $124,976 | $231,929 | $1,511,439 | XML |
| 990 | December 2022 | $220,542 | $135,090 | $1,474,297 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | 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 51-0187651).
Questions about LAS VEGAS FIREMENS BENEFIT ASSOCIATION
- What is the EIN of LAS VEGAS FIREMENS BENEFIT ASSOCIATION?
- The employer identification number (EIN) of LAS VEGAS FIREMENS BENEFIT ASSOCIATION is 51-0187651.
- Is LAS VEGAS FIREMENS BENEFIT ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(9) since 1976.
- Are donations to LAS VEGAS FIREMENS BENEFIT ASSOCIATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does LAS VEGAS FIREMENS BENEFIT ASSOCIATION 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 LAS VEGAS FIREMENS BENEFIT ASSOCIATION due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LAS VEGAS FIREMENS BENEFIT ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of LAS VEGAS FIREMENS BENEFIT ASSOCIATION?
- The 990 for the year ended December 31, 2024 names MICHAEL FOSKARIS.
- Who are the officers and directors of LAS VEGAS FIREMENS BENEFIT ASSOCIATION?
- The 990 for the year ended December 31, 2024 lists 5 people; 0 received compensation from the organization.
- How much revenue does LAS VEGAS FIREMENS BENEFIT ASSOCIATION have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $179,737, expenses of $201,041 and total assets of $1,602,071 at year end.
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