Nonprofit · EIN 59-2477751
PALM BEACH COUNTY FIREFIGHTERS EMPLOYEE BENEFITS FUND
Tax-exempt · WEST PALM BCH, FL 33411
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $46,713,917 | $53,394,169 | -$6,680,252 | $44,527,273 | $5,488,110 | $39,039,163 |
| December 31, 2023 | 990 | $43,641,212 | $46,322,170 | -$2,680,958 | $48,152,977 | $4,264,233 | $43,888,744 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $43,633,702
- Investment income
- $2,775,410
- Net gain from sales of assets
- $1,703,886
- Other revenue
- $304,805
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $37,938,214
- Compensation of officers, directors and key employees
- $402,857
- Other salaries and wages
- $7,692,020
- Salaries, compensation and benefits (total)
- $9,620,826
- Professional fundraising fees
- $0
- Legal fees
- $139,103
- Accounting fees
- $27,202
- Depreciation
- $229,858
Balance sheet and other
- Total assets, start of year
- $48,152,977
- Total assets, end of year
- $44,527,273
- Total liabilities, end of year
- $5,488,110
- Net assets, end of year
- $39,039,163
- Land, buildings and equipment
- $4,211,701
- Publicly traded securities
- $33,420,722
- Gross receipts
- $48,010,031
- Employees
- 8
- Year formed
- 1985
- State of legal domicile
- FL
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 | Other / benefits |
|---|---|---|---|---|
| MICHAEL SEDGWICK | DIRECTOR PRO Key employee | 40 | $173,295 | $18,156 |
| MICHAEL BERGERON | FINANCE DIRE Officer | 40 | $88,735 | $47,198 |
| ARMAND NAULT | CHAIRMAN Trustee or director, Officer | 1.5 | $600 | $0 |
| ANTHONY TOZZI | VICE CHAIRMA Trustee or director, Officer | 1.5 | $600 | $0 |
| MATTHEW GAFFNEY | TRUSTEE Trustee or director | 1.5 | $600 | $0 |
| BRADLEY LABAR | TRUSTEE Trustee or director | 1.5 | $600 | $0 |
| JEFFREY NEWSOME | TRUSTEE Trustee or director | 1.5 | $600 | $0 |
| BRYAN PRATHER | TRUSTEE Trustee or director | 1.5 | $600 | $0 |
| TRACI MOORE | SECRETARY Trustee or director, Officer | 1.5 | $0 | $0 |
| NICHOLAS GEORGE | TRUSTEE Trustee or director | 1.5 | $0 | $0 |
| ROBERTTA MANGER | TRUSTEE Trustee or director | 1.5 | $0 | $0 |
| NEAL NIEMCZYK | TRUSTEE Trustee or director | 1.5 | $0 | $0 |
990 for the year ended December 31, 2023: 11 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| MICHAEL BERGERON | FINANCE DIRE Officer | 40 | $77,413 | $30,000 |
| PAUL A JAREMKO | SECRETARY Trustee or director, Officer | 1.5 | $1,100 | $0 |
| ROBBERTA MANGER | TRUSTEE Trustee or director | 1.5 | $1,100 | $0 |
| BRADLEY LABAR | TRUSTEE Trustee or director | 1.5 | $1,000 | $0 |
| NEAL NIEMCZYK | ASST SECRETA Trustee or director, Officer | 1.5 | $1,000 | $0 |
| ARMAND NAULT | CHAIRMAN Trustee or director, Officer | 1.5 | $1,000 | $0 |
| TRACI MOORE | TRUSTEE Trustee or director | 1.5 | $1,000 | $0 |
| BRYAN PRATHER | TRUSTEE Trustee or director | 1.5 | $1,000 | $0 |
| ANTHONY TOZZI | VICE CHAIRMA Trustee or director, Officer | 1.5 | $900 | $0 |
| MATTHEW GAFFNEY | TRUSTEE Trustee or director | 1.5 | $900 | $0 |
| JEFFREY NEWSOME | TRUSTEE Trustee or director | 1.5 | $700 | $0 |
Address and contacts
- Address (IRS master file)
- 7240 7TH PL N, WEST PALM BCH, FL 33411-3801
- Principal officer (990 for 2024)
- ARMAND NAULT, 7240 7TH PL N, WEST PALM BEACH, FL 33405
- Signed the 990
- ARMAND NAULT, CHAIRMAN
- Phone
- (561) 969-0729
- Return prepared by
- KSDT & CO LLC
Mission
TO PROVIDE HEALTH AND LIFE INSURANCE BENEFITS TO PARTICIPANTS AND THEIR DEPENDENTS.
Program accomplishments
- HEALTH AND LIFE INSURANCE BENEFITS ARE PROVIDED TO PARTICIPANTS AND THEIR DEPENDENTS.
- HEALTH AND LIFE INSURANCE BENEFITS ARE PROVIDED TO PARTICIPANTS AND THEIR DEPENDENTS
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
- 59-2477751
- Tax-exempt status
- 501(c)(9): Voluntary employees' beneficiary association
- Donations deductible
- No
- Exempt since
- 1985
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $44,527,273
- Income (IRS master file)
- $48,010,031
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $46,713,917 | $53,394,169 | $44,527,273 | XML |
| 990 | December 2023 | $43,641,212 | $46,322,170 | $48,152,977 | IRS |
| 990 | December 2022 | $41,969,651 | $42,119,676 | $46,217,473 | IRS |
| 990 | December 2021 | $53,363,848 | $50,570,576 | $54,450,033 | IRS |
| 990 | December 2020 | – | – | – | 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 59-2477751).
Questions about PALM BEACH COUNTY FIREFIGHTERS EMPLOYEE BENEFITS FUND
- What is the EIN of PALM BEACH COUNTY FIREFIGHTERS EMPLOYEE BENEFITS FUND?
- The employer identification number (EIN) of PALM BEACH COUNTY FIREFIGHTERS EMPLOYEE BENEFITS FUND is 59-2477751.
- Is PALM BEACH COUNTY FIREFIGHTERS EMPLOYEE BENEFITS FUND tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(9) since 1985.
- Are donations to PALM BEACH COUNTY FIREFIGHTERS EMPLOYEE BENEFITS FUND tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does PALM BEACH COUNTY FIREFIGHTERS EMPLOYEE BENEFITS 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 PALM BEACH COUNTY FIREFIGHTERS EMPLOYEE BENEFITS FUND 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 PALM BEACH COUNTY FIREFIGHTERS EMPLOYEE BENEFITS FUND 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 PALM BEACH COUNTY FIREFIGHTERS EMPLOYEE BENEFITS FUND?
- The 990 for the year ended December 31, 2024 names ARMAND NAULT.
- Who are the officers and directors of PALM BEACH COUNTY FIREFIGHTERS EMPLOYEE BENEFITS FUND?
- The 990 for the year ended December 31, 2024 lists 12 people; 8 received compensation from the organization, the highest $173,295 (MICHAEL SEDGWICK, DIRECTOR PRO).
- How much revenue does PALM BEACH COUNTY FIREFIGHTERS EMPLOYEE BENEFITS FUND have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $46,713,917, expenses of $53,394,169 and total assets of $44,527,273 at year end.
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- EMERGENCY ASSISTANCE FOUNDATION INC EIN 45-1813056 · last filed 990 for 2025
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