2025-11-13T10:11:23-06:00 2024-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 101 SECOND STREET SUITE 900 SAN FRANCISCO CA 94105 990 2024-01-01 940844755 SAN FRANCISCO FIRE FIGHTERS LOCAL 798 SANF 4156217103 1139 MISSION STREET SAN FRANCISCO CA 94103 SINA RIAHI TREASURER 4156217103 2025-11-12 1 0 MICHAEL LUMSDEN P01262236 4159561500 2025-11-12 2024 2025-03-06 01:10:19Z ALEC KAUF 1139 MISSION STREET SAN FRANCISCO CA 94103 4052174 0 0160 X WWW.SFFDLOCAL798.ORG X 1914 CA TO PROMOTE THE WELFARE AND WORKING CONDITIONS OF MEMBERS. 10 0 21 0 0 0 0 0 3357144 3967451 -231869 30670 692 48619 3125967 4046740 83316 1715442 0 0 840391 1084588 0 0 0 2777797 3703971 3701504 6504001 -575537 -2457261 8592384 8222190 0 1169365 8592384 7052825 TO PROMOTE THE WELFARE AND WORKING CONDITIONS OF MEMBERS. 0 0 LOCAL 798 IS THE LABOR ORGANIZATION OF THE PROUD MEN AND WOMEN THAT SERVE AS FIREFIGHTERS AND EMERGENCY MEDICAL RESPONDERS PROTECTING SAN FRANCISCO. WE HAVE BEEN FIGHTING FOR WORKING CLASS FAMILIES FOR MORE THAN 70 YEARS BY STANDING UP FOR OUR MEMBERS IN THE LEGISLATIVE, POLITICAL, AND SOCIAL LANDSCAPES. 0 0 1 1 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 19 0 1 21 1 0 0 0 0 0 0 0 0 X 10 0 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X SINA RIAHI 4156217103 1139 MISSION STREET SAN FRANCISCO CA 94103 FLOYD K ROLLINS II PRESIDENT 20.00 X X 72234 0 0 SAMUEL GEBLER VICE PRESIDENT 20.00 X X 41276 0 0 ADAM WOOD SECRETARY 20.00 X X 61915 0 0 STEPHEN GIACALONE TREASURER 20.00 X X 51595 0 0 JERAMIAH CADIGAN DIRECTOR 8.00 X 30276 0 0 MARIO FLAHERTY DIRECTOR-AT-LARGE (AS OF 1/11/2024) 8.00 X 12612 0 0 MICHAEL GUAJARDO DIRECTOR 8.00 X 30276 0 0 TIMOTHY FINCH DIRECTOR 8.00 X 30957 0 0 SINA RIAHI DIRECTOR 8.00 X 30276 0 0 KAMERON RICHARDSON DIRECTOR-AT-LARGE (THRU 1/11/2024) 8.00 X 0 0 0 HUCKLEBERRY RAMSAY DIRECTOR 8.00 X 30276 0 0 391693 0 0 0 0 0 0 0 DUES & INITIATION FEES 900099 3967451 3967451 3967451 36104 36104 5434 -5434 -5434 -5434 MISCELLANEOUS REVENUE 900099 48619 48619 48619 4046740 3967451 0 79289 X 1709942 5500 391693 412046 216300 64549 383165 267117 25749 935723 234371 43873 249052 94188 20643 4 244613 32140 PER CAPITA TAXES 717065 PUBLICATIONS & PRINTING 106086 MEALS EXPENSE 77682 EMPLOYEE RELATIONS 47398 225102 6504001 147418 177535 858517 748860 171562 46205 6699640 2263448 4686238 4436192 2879251 2636876 20960 4960 8592384 8222190 160539 0 1008826 0 1169365 X 8592384 7052825 8592384 7052825 8592384 8222190 -2457261 713911 203791 0 X 0 1 X 1 0 1709942 0 1709942 1709942 1 SAN FRANCISCO FIRE FIGHTERS PAC 1139 MISSION STREET SAN FRANCISCO CA 94103 943370038 1709942 774491 1 1 0 PART I-A, LINE 1: THE LOCAL SPONSORS A SEPARATE SEGREGATED POLITICAL ACTION COMMITTEE WHICH IS FUNDED BY THE ORGANIZATION'S MEMBERS. EXPENDITURES FROM THE POLITICAL ACTION COMMITTEE ARE MADE TO SUPPORT POLITICAL ACTIVITIES; THE LOCAL'S EXECUTIVE BOARD APPROVES THESE EXPENDITURES. 1618580 1618580 4706204 1917522 2788682 374856 345926 28930 4436192 DUE TO SAN FRANCISCO FIRE FIGHTERS TOY PROGRAM 186270 DUE TO SAN FRANCICO FIRE FIGHTERS SURVIVING FAMILY FUND 822556 1008826 X PART X, LINE 2: THE LOCAL IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(5) OF THE IRC AND APPLICABLE CALIFORNIA REVENUE AND TAXATION CODE SECTIONS. THE LOCAL AND THE PAC FUND HAVE ANALYZED THE TAX POSITIONS TAKEN AND HAVE CONCLUDED THAT, AS OF DECEMBER 31, 2024, THERE ARE NO UNCERTAIN POSITIONS TAKEN, OR EXPECTED TO BE TAKEN, THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. THE LOCAL IS SUBJECT TO ROUTINE AUDITS BY THE TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. 1 SAN FRANCISCO FIRE FIGHTERS PAC FUND 1139 MISSION STREET SAN FRANCISCO CA 94103 943370038 527 1709942 0 POLITICAL ACTIVITIES 0 1 EDUCATIONAL SCHOLARSHIPS 11 5500 PART I, LINE 2: FOR GRANTS TO ORGANIZATIONS, THE ONLY GRANT GIVEN WAS TO SAN FRANCISCO FIRE FIGHTERS PAC FUND, A RELATED SECTION 527 ORGANIZATION; PROPER USE OF THESE FUNDS IS MONITORED BY OVERLAPPING GOVERNANCE. FOR GRANTS TO INDIVIDUALS, SCHOLARSHIPS ARE AWARDED TO CHILDREN OF A LOCAL 798 MEMBER IN GOOD STANDING. RECIPIENTS MUST BE A GRADUATING SENIOR IN HIGH SCHOOL WHO WILL BE ATTENDING AN ACCREDITED U.S. COLLEGE OR UNIVERSITY. FORM 990, PART VI, SECTION A, LINE 6 THE LOCAL HAS ACTIVE, HONORARY, RETIRED, AND ASSOCIATE MEMBERS. ACTIVE MEMBERS OF THE LOCAL IN GOOD STANDING ELECT THE MEMBERS OF THE EXECUTIVE BOARD AND APPROVE SIGNIFICANT DECISIONS MADE BY THE EXECUTIVE BOARD. FORM 990, PART VI, SECTION A, LINE 7A THE LOCAL'S ACTIVE MEMBERS IN GOOD STANDING ELECT MEMBERS OF THE EXECUTIVE BOARD. FORM 990, PART VI, SECTION A, LINE 7B SOME DECISIONS, SUCH AS AMENDMENTS TO THE LOCAL'S CONSTITUTION AND BYLAWS AND APPROVAL OF THE LOCAL'S EXPENDITURES MADE BY THE EXECUTIVE BOARD, ARE SUBJECT TO APPROVAL BY THE LOCAL'S ACTIVE MEMBERS IN GOOD STANDING. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT TAX ACCOUNTANT IN CONJUNCTION WITH THE ORGANIZATION'S ACCOUNTING CONSULTANTS. A DRAFT FORM 990 IS THEN REVIEWED BY THE ORGANIZATION'S ACCOUNTING CONSULTANTS AS WELL AS THE TREASURER OF THE ORGANIZATION; ADJUSTMENTS ARE MADE, AS NECESSARY. A COMPLETE COPY OF THE FORM 990 IS THEN MADE ALL AVAILABLE TO ALL VOTING MEMBERS OF THE GOVERNING BODY PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS A WRITTEN CONFLICT OF INTEREST POLICY WHICH COVERS ALL OFFICERS AND VOTING MEMBERS OF THE GOVERNING BODY. UNDER THE CONFLICT OF INTEREST POLICY, ALL OFFICERS AND VOTING MEMBERS OF THE GOVERNING BODY HAVE AN ONGOING DUTY TO DISCLOSE POTENTIAL OR ACTUAL CONFLICTS OF INTEREST TO THE PRESIDENT. IN THE EVENT OF AN ACTUAL CONFLICT OF INTEREST, THE CONFLICTED INDIVIDUAL IS NOT PERMITTED TO PARTICIPATE IN THE VOTE ON SUCH MATTER. FORM 990, PART VI, SECTION B, LINE 15 INDEPENDENT MEMBERS OF THE EXECUTIVE BOARD, WHO ARE ALL ELECTED BY THE MEMBERSHIP, REVIEW AND APPROVE COMPENSATION FOR ALL OFFICERS. OFFICER'S COMPENSATION IS BASED ON THE LOCAL'S BYLAWS AND CONSTITUTION, THE MEMO OF UNDERSTANDING WITH THE CITY AND COUNTY OF SAN FRANCISCO, AND THE SAN FRANCISCO FIRE DEPARTMENT WAGE SCHEDULE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION DOES NOT CURRENTLY MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC; CURRENTLY, THESE DOCUMENTS ARE AVAILABLE ONLY TO ITS MEMBERS. FORM 990, PART IX, LINE 11G PUBLIC RELATIONS 857,782. EDITOR FEES 27,000. TEMPORARY HELP 25,039. DESIGN FEES 11,443. STAND-BY PAY EXPENSES 10,566. PAYROLL PROCESSING FEES 3,893. SAN FRANCISCO FIRE FIGHTERS PAC FUND 1139 MISSION STREET SAN FRANCISCO CA 94103 943370038 POLITICAL ACTION COMMITTEE CA 527 N/A SAN FRANCISCO FIRE FIGHTERS LOCAL 798 1 SAN FRANCISCO FIRE FIGHTERS TOY PROGRAM 1139 MISSION STREET SAN FRANCISCO CA 94103 942598851 TOY PROGRAM FOR DISADVANTAGED CHILDREN CA 501(C)(3) LINE 7 SAN FRANCISCO FIRE FIGHTERS LOCAL 798 1 SAN FRANCISCO FIRE FIGHTERS LOCAL 798 SURVIVING FAMILIES FUND 1139 MISSION STREET SAN FRANCISCO CA 94103 954891917 SUPPORT FOR SURVIVING FAMILIES OF FIREFIGHTERS CA 501(C)(3) LINE 7 SAN FRANCISCO FIRE FIGHTERS LOCAL 798 1 0 1 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 1 0 SAN FRANCISCO FIRE FIGHTERS PAC B 1709942 ACCRUED BOOK VALUE SAN FRANCISCO FIRE FIGHTERS PAC R 774491 ACCRUED BOOK VALUE SAN FRANCISCO FIRE FIGHTERS TOY PROGRAM E 186270 ACCRUED BOOK VALUE SAN FRANCISCO FIRE FIGHTERS LOCAL 798 SURVIVING FAMILIES FUND E 822556 ACCRUED BOOK VALUE