Association of Retired Sj Police and Firefighters

Nonprofit profile at a glance

EIN
942915220
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
San Jose, CA, USA
Phone
4087309974
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$326,952
Expenses
$192,057
Assets
$2,086,354
Liabilities
$0

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

Leadership & pay

14 people listed

Executive titles in this filing

  • RAY STORMS (PRESIDENT)

Highest reported compensation

  • WALT BUGNA (VP FIRE): $2,400 total reported compensation
  • KEN JACKSTEIT (DIRECTOR): $2,400 total reported compensation
  • LARRY SAMARRON (TREASURER): $2,400 total reported compensation

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

Overview

Mission

To provide representation for retired members of the public safety services of the city of san jose, ca who have retired either for service or disability under the city's police and fire retirement system.

What it reported doing in 2025

Represent interests of retired public safety service workers.

Operating model

Revenue model
Membership-supported. 79% of the money available for current operations came from membership dues.
Distribution model
Hybrid. The nonprofit split its reported program spending across 73% for direct work, and 27% for grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 66
  • Transparency & Controls: 81
  • Accountability: 68
  • Sustainability: 80
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 63.4%; rating input score 63
  • Program expense ratio: 91.7%; rating input score 92
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 88.9%; rating input score 89; 6th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 84%; rating input score 84; 52nd percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 2 of 9 controls in place; rating input score 22
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 41.3%; rating input score 87; 87th percentile among comparable filings
  • Total-asset coverage ratio: 10.86; rating input score 90; 90th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 11%; rating input score 26; 26th percentile among comparable filings

Growth

  • Program expense growth: 7.6% per year; rating input score 100; 61st percentile among comparable filings
  • Revenue growth: 0.1% per year; rating input score 100; 21st percentile among comparable filings
  • Asset growth: 12.1% per year; rating input score 100; 69th percentile among comparable filings

Details

  • Where the money goes: 63.4% of revenue deployed · 91.7% of spending went to programs
  • Governance: 15 of 15 board members independent · 2 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $176K in reported program spending
  • Leadership: top reported pay $2K · 14 people listed
  • Consistency: 22 of 23 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 15 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 18 filed money-flow records
  • 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 — Accountability: Governance controls: 6 of 8 not reported.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 26/100.