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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>FRANK HARRAH</PersonNm>
        <TitleTxt>E-BOARD</TitleTxt>
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        <AverageHoursPerWeekRltdOrgRt>2.00</AverageHoursPerWeekRltdOrgRt>
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        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
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      <TotReportableCompRltdOrgAmt>156055</TotReportableCompRltdOrgAmt>
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      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
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      <TotalContributionsAmt>166223</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>ACFFA MEMBERSHIP DUES</Desc>
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      <ProgramServiceRevenueGrp>
        <Desc>MERCHANDISE SALES</Desc>
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        <RelatedOrExemptFuncIncomeAmt>44325</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>GROUP INSURANCE + PR PYMNTS</Desc>
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        <RelatedOrExemptFuncIncomeAmt>5296</RelatedOrExemptFuncIncomeAmt>
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        <ExclusionAmt>18241</ExclusionAmt>
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      <GainOrLossGrp>
        <OtherAmt>18570</OtherAmt>
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      <NetGainOrLossInvestmentsGrp>
        <TotalRevenueColumnAmt>18570</TotalRevenueColumnAmt>
        <ExclusionAmt>18570</ExclusionAmt>
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        <ExclusionAmt>36811</ExclusionAmt>
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      </GrantsToDomesticIndividualsGrp>
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        <TotalAmt>811646</TotalAmt>
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      <FeesForServicesLegalGrp>
        <TotalAmt>38061</TotalAmt>
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      <FeesForServicesOtherGrp>
        <TotalAmt>6395</TotalAmt>
      </FeesForServicesOtherGrp>
      <AdvertisingGrp>
        <TotalAmt>438</TotalAmt>
      </AdvertisingGrp>
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        <TotalAmt>11414</TotalAmt>
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      <InformationTechnologyGrp>
        <TotalAmt>424</TotalAmt>
      </InformationTechnologyGrp>
      <OccupancyGrp>
        <TotalAmt>6800</TotalAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>3120</TotalAmt>
      </TravelGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>84298</TotalAmt>
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      <DepreciationDepletionGrp>
        <TotalAmt>255</TotalAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>7443</TotalAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>COGS</Desc>
        <TotalAmt>29523</TotalAmt>
      </OtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>1065559</TotalAmt>
        <ProgramServicesAmt>0</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>332147</BOYAmt>
        <EOYAmt>609266</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>206771</BOYAmt>
        <EOYAmt>62893</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <InventoriesForSaleOrUseGrp>
        <BOYAmt>14356</BOYAmt>
        <EOYAmt>14356</EOYAmt>
      </InventoriesForSaleOrUseGrp>
      <LandBldgEquipCostOrOtherBssAmt>50362</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>50362</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>255</BOYAmt>
      </LandBldgEquipBasisNetGrp>
      <InvestmentsPubTradedSecGrp>
        <BOYAmt>486145</BOYAmt>
        <EOYAmt>521720</EOYAmt>
      </InvestmentsPubTradedSecGrp>
      <TotalAssetsGrp>
        <BOYAmt>1039674</BOYAmt>
        <EOYAmt>1208235</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <EOYAmt>6955</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>6955</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>1039674</BOYAmt>
        <EOYAmt>1201280</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>1039674</BOYAmt>
        <EOYAmt>1201280</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>1039674</BOYAmt>
        <EOYAmt>1208235</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>169525</ReconcilationRevenueExpnssAmt>
      <PriorPeriodAdjustmentsAmt>-7919</PriorPeriodAdjustmentsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleB documentId="RetDoc1">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="RetDoc6">
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>18229</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>18229</DepreciationAmt>
      </EquipmentGrp>
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>32133</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>32133</DepreciationAmt>
      </OtherLandBuildingsGrp>
    </IRS990ScheduleD>
    <IRS990ScheduleI documentId="RetDoc7">
      <GrantRecordsMaintainedInd>true</GrantRecordsMaintainedInd>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>OACE FIREFIGHTERS CHARITY FUND</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>369 15TH STREET</AddressLine1Txt>
          <CityNm>OAKLAND</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>94612</ZIPCd>
        </USAddress>
        <RecipientEIN>912164137</RecipientEIN>
        <IRCSectionDesc>501C3</IRCSectionDesc>
        <CashGrantAmt>11164</CashGrantAmt>
        <PurposeOfGrantTxt>CHARITABLE DONATION</PurposeOfGrantTxt>
      </RecipientTable>
      <Total501c3OrgCnt>2</Total501c3OrgCnt>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>DIAPER DRIVE</GrantTypeTxt>
        <RecipientCnt>50</RecipientCnt>
        <NonCashAssistanceAmt>1000</NonCashAssistanceAmt>
      </GrantsOtherAsstToIndivInUSGrp>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>BACK TO SCHOOL SUPPLIES</GrantTypeTxt>
        <RecipientCnt>185</RecipientCnt>
        <NonCashAssistanceAmt>32339</NonCashAssistanceAmt>
      </GrantsOtherAsstToIndivInUSGrp>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>CPR CARDS</GrantTypeTxt>
        <RecipientCnt>100</RecipientCnt>
        <NonCashAssistanceAmt>1000</NonCashAssistanceAmt>
      </GrantsOtherAsstToIndivInUSGrp>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>COMMUNITY SUPPORT</GrantTypeTxt>
        <RecipientCnt>40</RecipientCnt>
        <CashGrantAmt>17790</CashGrantAmt>
      </GrantsOtherAsstToIndivInUSGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE I, PAGE 4, PART IV</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION RAISES FUNDS FOR AND CONTRIBUTES TO CHARITABLE ORGANIZATIONS THAT SERVE THE LOCAL COMMUNITY. THE USE OF THE FUNDS BY THE RECIPIENTS ARE NOT MONITORED BECAUSE ALL RECIPIENT ORGANIZATIONS ARE EITHER 501(C)(3) ORGANIZATIONS OR FAMILIES OF FIREFIGHTERS OR PEOPLE IN RELATED PROFESSIONS WHO ARE KILLED OR INJURED IN THE LINE OF DUTY.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleI>
    <IRS990ScheduleO documentId="RetDoc8">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>BY VOTES OF THE MEMBERSHIP ON PROPOSED ACTIONS, AND BY ELECTION OF THE GOVERNING BOARD.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERS RATIFY DECISIONS OF GOVERNING BODY THROUGH BALLOT ACTIONS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE TAX DOCUMENTS PROVIDED ARE REVIEWED BY THE PRINCIPAL OFFICERS AND THE EXECUTIVE BOARD</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>GOVERNING DOCUMENTS ARE AVAILABLE UPON WRITTEN REQUEST TO THE AGENCY.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc9">
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>OACE FIREFIGHTERS CHARITY FUND</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>369 15TH STREET</AddressLine1Txt>
          <CityNm>OAKLAND</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>94612</ZIPCd>
        </USAddress>
        <EIN>912164137</EIN>
        <PrimaryActivitiesTxt>CHARITY</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>CA</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501C3</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>7</PublicCharityStatusTxt>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>INT ASSOC OF FF LOCAL 55 PAC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>369 15TH STREET</AddressLine1Txt>
          <CityNm>OAKLAND</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>94612</ZIPCd>
        </USAddress>
        <EIN>946102227</EIN>
        <PrimaryActivitiesTxt>POLITICAL</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>CA</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>527</ExemptCodeSectionTxt>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>INT ASSOC OF FIREFIGHTERS LOCAL 55</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>369 15TH STREET</AddressLine1Txt>
          <CityNm>OAKLAND</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>94612</ZIPCd>
        </USAddress>
        <EIN>946102227</EIN>
        <PrimaryActivitiesTxt>LABOR UNIO</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>CA</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501C5</ExemptCodeSectionTxt>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>false</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>true</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>false</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>false</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>false</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>false</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>false</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>false</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>false</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>false</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>false</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>false</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>false</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>false</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>false</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>false</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>false</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>true</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>false</TransferFromOtherOrgInd>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>INT ASSOC OF FF LOCAL 55 PAC</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>R</TransactionTypeTxt>
        <InvolvedAmt>46257</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>CASH - POLITICAL DUES TRA</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>INT ASSOC OF FIREFIGHTERS LOCAL 55</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>R</TransactionTypeTxt>
        <InvolvedAmt>567807</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>DUES TRANSFER</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>OACE FIREFIGHTERS CHARITY FUND</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>B</TransactionTypeTxt>
        <InvolvedAmt>11164</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>DONATION</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
    </IRS990ScheduleR>
    <ReasonableCauseExplanation documentId="RetDoc3">
      <ExplanationTxt>DREW NEWEL SECRETARY / TREASURER FIREFIGHTER ENGINEER SUBJECT: PENALTY FORGIVENESS I HOPE THIS CORRESPONDENCE FINDS YOU WELL, MY NAME IS DREW NEWELL AND I WRITE YOU ON BEHALF OF THE ALAMEDA COUNTY FIREFIGHTERS ASSOCIATION LOCAL 55. I CURRENTLY HOLD THE POSITION OF SECRETARY TREASURER FOR THE ACFFA L55, AND I HAVE BEEN SERVING IN THIS CAPACITY SINCE APRIL I, 2025. I FOUND THE STATUS OF OUR TAX FILINGS, AND LACK THEREOF, TO BE PROFOUND AND PLANNING. BEFORE BEING ELECTED TO SERVE IN THIS CAPACITY FOR MY BROTHERS AND SISTERS, OUR FINANCIAL STEWARDSHIP HAD CHANGED THREE TIMES IN A MATTER OF A FEW YEARS. WITH RECORD SETTING WILDFIRES ACROSS THE STATE, LOCAL EMERGENCIES, AND THE IMPACT THE COVID-19 PANDEMIC HAD UPON OUR PROFESSION, I BELIEVE MANY MEMBERS WITHIN THE FIRE SERVICE WERE STRETCHED TO THEIR LIMITS. IN OUR UNION, THE SECRETARY/ TREASURER DUTIES ARE SUPPOSED TO BE PERFORMED OUTSIDE AND IN ADDITION TO OUR REGULAR RESPONSIBILITIES AS FIREFIGHTERS WITHIN OUR COMMUNITIES. I AM RESPECTFUL</ExplanationTxt>
    </ReasonableCauseExplanation>
  </ReturnData>
</Return>