International Association of Fire Fighters Local 145

Nonprofit profile at a glance

EIN
956045351
IRS 990 coverage
2014–2023
Forms available
Form 990 2023
Location
San Diego, CA, USA
Phone
6195636161
Rating
42
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$1,680,918
Expenses
$1,232,359
Assets
$4,758,936
Liabilities
$1,507,850

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

Leadership & pay

11 people listed

Executive titles in this filing

  • JESSE CONNER (PRIOR PRESIDENT)
  • GEORGE DUARDO (President)
  • MARK MORRISON (Vice President)

Highest reported compensation

  • CHINITA TAUNUUGA-DIAZ (DIRECTOR OF OPERATIONS): $53,331 total reported compensation
  • JESSE CONNER (PRIOR PRESIDENT): $50,150 total reported compensation
  • GEORGE DUARDO (President): $43,496 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Advance member welfare through organization, negotiation and collective bargaining while engaging in community and charitable activities to enhance the local union and member esteem in the communities of greater san diego.

What it reported doing in 2023

San Diego City Fire Fighters Local 145, International Association of Fire Fighters (Local Union) is a California Nonprofit Corporation. Its principal purposes are to advance member welfare through organization, negotiation and collective bargaining while engaging in community and charitable activities to enhance the Local Union and member esteem in the communities of greater San Diego.

Operating model

Revenue model
Membership-supported. 94% of the money available for current operations came from membership dues.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 0
  • Transparency & Controls: 60
  • Accountability: 86
  • Sustainability: 67
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0
  • Fundraising efficiency: Limited

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: 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: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 26.7%; rating input score 83; 83rd percentile among comparable filings
  • Total-asset coverage ratio: 3.86; rating input score 80; 80th percentile among comparable filings
  • Liabilities to assets ratio: 0.32; rating input score 24; 24th percentile among comparable filings
  • Officer compensation ratio: 21.9%; rating input score 12; 12th percentile among comparable filings

Growth

  • Program expense growth: -10.5% per year; rating input score 0; 5th percentile among comparable filings
  • Revenue growth: 2.9% per year; rating input score 100; 33rd percentile among comparable filings
  • Asset growth: 18.8% per year; rating input score 100; 78th percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 9 of 9 board members independent · 6 of 9 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $53K · 11 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed
  • Consistency: 11 of 12 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes executive pay
  • Filing history: 10 filing years from 2014 to 2023
  • Contacts: How to reach this organization
  • Money network: 10 filed money-flow records
  • Related organizations: 2 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 — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 12/100.
  • High — Sustainability: Liabilities to assets ratio scored 24/100.