California State Firefighters Association

Nonprofit profile at a glance

EIN
952127059
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Sacramento, CA, USA
Phone
8004512732
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Chambers of Commerce & Business Leagues

Official website

Reported finances

Revenue
$1,612,553
Expenses
$1,577,626
Assets
$180,796
Liabilities
$91,342

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

Leadership & pay

6 people listed

Executive titles in this filing

  • Dan Perkins (Vice President)
  • Eddie Sell (President)
  • Mike Shrout (Past President)

People named in this filing

  • Jeff Seaton (Secretary)
  • Marty Creel (Executive Dir)
  • Dan Perkins (Vice President)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

We are dedicated to ensuring our members a strong and united voice in the evolution of the Fire Service through unity in leadership political action education and quality member services.

What it reported doing in 2024

Represents the interests of California Firefighters in the evolution of the Fire Service through unity in leadership political action education and quality member services.

Operating model

Revenue model
Grant-funded. 76% of the money available for current operations came from government grants.
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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 66
  • Transparency & Controls: 82
  • Accountability: 88
  • Sustainability: 33
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 71.3%; rating input score 71
  • Program expense ratio: 72.9%; rating input score 73
  • Fundraising efficiency: $4.73 raised per $1 spent on fundraising; rating input score 16; 16th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 8th 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: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 2.2%; rating input score 42; 42nd percentile among comparable filings
  • Total-asset coverage ratio: 0.11; rating input score 5; 5th percentile among comparable filings
  • Liabilities to assets ratio: 0.51; rating input score 16; 16th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 35.9% per year; rating input score 100; 92nd percentile among comparable filings
  • Revenue growth: -2.2% per year; rating input score 0; 9th percentile among comparable filings
  • Asset growth: -16.6% per year; rating input score 0; 2nd percentile among comparable filings

Details

  • Where the money goes: 71.3% of revenue deployed · 72.9% of spending went to programs
  • Governance: 6 of 6 board members independent · 5 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $522K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 40 of 41 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 4 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Related organizations: Filed and resolved organization relationships.
  • 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 — Financial Efficiency: Fundraising efficiency scored 16/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 5/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Sustainability: Operating margin scored 42/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Transparency & Controls: Schedule G fundraiser detail did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 16/100.