International Association of Firefighter Carlsbad Firefighters Association

Nonprofit profile at a glance

EIN
330637560
IRS 990 coverage
2013–2024
Forms available
Form 990 2024, Form 990-EZ 2011
Location
Carlsbad, CA, USA
Phone
5869431822
Rating
57
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$258,228
Expenses
$257,812
Assets
$675,324
Liabilities
$4,756

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

Leadership & pay

8 people listed

Executive titles in this filing

  • Todd M Holmes (President & CEO)
  • Brandon Birse (Vice President)

Highest reported compensation

  • Todd M Holmes (President & CEO): $5,096 total reported compensation
  • Brandon Birse (Vice President): $2,904 total reported compensation
  • Andrew Bessant (Secretary): $2,904 total reported compensation

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

Overview

Mission

To provide public service to the community of Carlsbad by: a) acquiring and improving the equipment and training of firefighters; b) improving the working conditions, education, qualifications, and general skills of firefighters with regards to public service; and c) donating time and resources to local organizations and charities.

What it reported doing in 2024

Improving the working conditions and general skills of the firefighters and donating time and contributions to local and national charities.

Operating model

Revenue model
Earned-program. 94% 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

MIXED - The filed numbers largely add up and a large share of available resources goes toward mission work. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 60
  • Transparency & Controls: 90
  • Accountability: 5
  • Sustainability: 48
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 65.9%; rating input score 66
  • Program expense ratio: 69%; rating input score 69
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 0%; rating input score 0; 7th percentile among comparable filings
  • Governance controls: 1 of 9 controls in place; rating input score 11
    • 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: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 0.2%; rating input score 40; 40th percentile among comparable filings
  • Total-asset coverage ratio: 2.62; rating input score 66; 66th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 48; 48th percentile among comparable filings
  • Officer compensation ratio: 7.9%; rating input score 31; 31st percentile among comparable filings

Growth

  • Program expense growth: -3.1% per year; rating input score 0; 21st percentile among comparable filings
  • Revenue growth: 1.4% per year; rating input score 100; 31st percentile among comparable filings
  • Asset growth: 8% per year; rating input score 100; 59th percentile among comparable filings

Details

  • Where the money goes: 65.9% of revenue deployed · 69% of spending went to programs
  • Governance: 0 of 8 board members independent · 1 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $178K in reported program spending
  • Leadership: top reported pay $5K · 8 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 12 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: 11 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: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 7 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 40/100.
  • Moderate — Sustainability: Officer compensation ratio scored 31/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 48/100.