California Fire Foundation

Nonprofit profile at a glance

EIN
680118991
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Sacramento, CA, USA
Phone
9169219111
Rating
80
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$5,288,152
Expenses
$7,040,853
Assets
$20,669,837
Liabilities
$592,612

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

15 people listed

Executive titles in this filing

  • BRIAN RICE (PRESIDENT)

Highest reported compensation

  • BRIAN RICE (PRESIDENT): $210,436 total reported compensation
  • RICK MARTINEZ (EXECUTIVE DI): $178,956 total reported compensation
  • KARA HAYNES (DD OF COMM R): $149,574 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The California fire foundation (cff) is a public benefit charity that provides assistance to victims of fire and conducts public education campaigns about fire safety and the devastating effects of fire. It recognizes the courage of fire fighters, and the perseverance and sacrifice of fire victims. The California firefighters memorial, located at the state capitol in sacramento, was built and is maintained by cff. It honors fire fighters killed in the line of duty and serves as a public tribute to the heroism of the profession and to the men and women who gave their lives to protect their fellow citizens.

What it reported doing in 2024

The cff provides information about fire safety and conducts public outreach and education through its public education campaign, "firefighters on your side". This public education campaign teaches members of the public throughout California to prevent and prepare for fires through topics and strategies presented through person-to-person workshops, print and electronic media. The cff holds an annual public memorial ceremony to honor and remember the ultimate sacrifice of fallen fire fighters.

Operating model

Revenue model
Donor-supported. 87% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 58% for direct work, and 42% for grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 93
  • Transparency & Controls: 71
  • Accountability: 71
  • Sustainability: 37
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 88.3%; rating input score 88
  • Fundraising efficiency: $38.03 raised per $1 spent on fundraising; rating input score 74; 74th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 81.8%; rating input score 82; 15th percentile among comparable filings
  • Governance controls: 5 of 9 controls in place; rating input score 56
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -33.1%; rating input score 4; 4th percentile among comparable filings
  • Total-asset coverage ratio: 2.94; rating input score 73; 73rd percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 6.9%; rating input score 42; 42nd percentile among comparable filings

Growth

  • Program expense growth: 15.6% per year; rating input score 100; 79th percentile among comparable filings
  • Revenue growth: 12.3% per year; rating input score 100; 76th percentile among comparable filings
  • Asset growth: 21.1% per year; rating input score 100; 85th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 88.3% of spending went to programs
  • Governance: 9 of 11 board members independent · 5 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $6.2M in reported program spending
  • Leadership: top reported pay $210K · 15 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $231K reported
  • Consistency: 39 of 39 current checks pass
  • Schedules: 8 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 13 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 94 filed money-flow records
  • Related organizations: 92 filed related-organization links
  • 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 — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Accountability: Governance controls: 4 of 9 not reported.
  • High — Sustainability: Operating margin scored 4/100.
  • Moderate — Sustainability: Officer compensation ratio scored 42/100.