Police and Fire the Fallen Heroes

Nonprofit profile at a glance

EIN
264835405
IRS 990 coverage
2016–2025
Forms available
Form 990 2025, Form 990-EZ 2024
Location
Walnut Creek, CA, USA
Phone
9258312011
Rating
67
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Human Service Organizations

Reported finances

Revenue
$104,424
Expenses
$59,598
Assets
$240,132
Liabilities
$1

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

7 people listed

People named in this filing

  • GARY LAMUGSA (Board Member)
  • DIRK MANOUKIAN (Board Member)
  • NATHAN EAST (Board Member)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

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

What it reported doing in 2025

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.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 40
  • Transparency & Controls: 94
  • Accountability: 88
  • Sustainability: 78
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 27.8%; rating input score 28
  • Program expense ratio: 48.7%; rating input score 49
  • Fundraising efficiency: $39.08 raised per $1 spent on fundraising; rating input score 70; 70th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 81st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 42.9%; rating input score 88; 88th percentile among comparable filings
  • Total-asset coverage ratio: 4.03; rating input score 75; 75th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 54; 54th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: -2.6% per year; rating input score 0; 21st percentile among comparable filings
  • Revenue growth: -4.6% per year; rating input score 0; 9th percentile among comparable filings
  • Asset growth: 3.9% per year; rating input score 100; 39th percentile among comparable filings

Details

  • Where the money goes: 27.8% of revenue deployed · 48.7% of spending went to programs
  • Governance: 7 of 7 board members independent · 5 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $29K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 8 filing years from 2016 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Mission deployment rate scored 28/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 49/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Review — Sustainability: Liabilities to assets ratio scored 54/100.