California Fire Mechanics Academy

Legal name: California Fire Mechanics Academy Inc

Nonprofit profile at a glance

EIN
680299669
IRS 990 coverage
2012–2023
Official website data refreshed
Jul 2026
Forms available
Form 990 2023
Location
Roseville, CA, US
Phone
916-333-5044
Rating
82
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$366,289
Expenses
$335,172
Assets
$472,979
Liabilities
$7,857

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • JOE PASTORE (PRESIDENT)

People named in this filing

  • JOE PASTORE (PRESIDENT)
  • MICHAEL STOEVER (VICE PRESIDE)
  • SCOTT COURTNEY (TREASURER)

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 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide training and certification for fire apparatus mechanics and fleet maintenance personnel, enhancing the skills and professionalism of those who maintain critical firefighting equipment.

What it reported doing in 2023

Over thirty different classes are provided within our curriculum ranging from introductory to advanced classes on repair and maintenance of emergemcy suppression equipment, including maintenance of pumps, nozzles, breathing equipment, manufacturer specific engines, vehicles saftey inspections, and the latest updates on California laws and regulations. The curriculum also includes courses to allow students to obtain the California state fire marshal evt certification.

Operating model

Revenue model
Earned-program. 98% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - 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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 90
  • Accountability: 70
  • Sustainability: 56
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 87.6%; rating input score 88
  • Program expense ratio: 99.8%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 8.5%; rating input score 59; 59th percentile among comparable filings
  • Total-asset coverage ratio: 1.41; rating input score 50; 50th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 44; 44th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 36.5% per year; rating input score 100; 92nd percentile among comparable filings
  • Revenue growth: 1.9% per year; rating input score 100; 37th percentile among comparable filings
  • Asset growth: 6.3% per year; rating input score 100; 53rd percentile among comparable filings

Details

  • What they do: 4 programs and campaigns described on the official site · 3 operating locations identified
  • Where the money goes: 87.6% of revenue deployed · 99.8% of spending went to programs
  • Governance: 8 of 8 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 12 filing years from 2012 to 2023
  • Contacts: How to reach this organization
  • 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: 4 of 6 not reported.
  • Review — Sustainability: Operating margin scored 59/100.
  • Review — Sustainability: Total-asset coverage ratio scored 50/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 44/100.