Los Angeles Firemen's Relief Association
Nonprofit profile at a glance
- EIN
- 951647833
- IRS 990 coverage
- 2010–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024
- Location
- Los Angeles, CA, USA
- Phone
- (323) 259-5200
- Rating
- 84
- Verdict
- STRONG
- Rating confidence
- Moderate
Reported finances
- Revenue
- $130,415,825
- Expenses
- $122,430,804
- Assets
- $310,850,138
- Liabilities
- $36,073,395
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
30 people listed
Executive titles in this filing
- Christopher Stine (President)
- James Duffy (Vice President)
- Todd Layfer (Executive Director)
Highest reported compensation
- Todd Layfer (Executive Director): $253,378 total reported compensation
- Liberty Unciano (Controller/Treasurer): $191,589 total reported compensation
- Marlene Casillas (Devt./Marketing Director): $177,201 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 Los Angeles Firemen’s Relief Association (The Relief) helps its hero firefighter families with financial, emotional, and other needed support, providing a full-service organization of benefits and assistance for members of the Los Angeles Fire Department, retirees, and their dependents. Founded more than a century ago and managed by the Los Angeles Firemen’s Relief Association, your **Widows, Orphans & Disabled Firefighter’s Fund** is a nonprofit 501(c)(3) charity dedicated to helping the families of LAFD members facing a serious crisis, such as being injured or killed in the line of duty. Our Mission Assisting our hero firefighter families with financial, emotional and other much-needed support. Assisting our hero firefighter families with financial, emotional and other much-needed support. Be A Hero to A Hero.
What it reported doing in 2024
Life and Accident Fund provides disability, death, accident and dismemberment benefits to members. During the period covered, LAFRA provided $12,000 death benefit to surviving spouse and/or dependents on behalf of members or $6,000 permanent disability benefits.
Operating model
- Revenue model
- Earned-program. 93% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Member-benefit provider. The nonprofit used 92% of its reported program spending for member benefits.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. No material rating questions were generated from the available inputs.
Rating breakdown
- Financial Efficiency: 86
- Transparency & Controls: 78
- Accountability: 90
- Sustainability: 67
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 96.2%; rating input score 96
- Program expense ratio: 97%; rating input score 97
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 68th percentile among comparable filings
- Pay-setting controls: 2 of 6 controls in place; rating input score 33
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Pass
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Yes; rating input score 100
Accountability
- Independent voting board: 83.3%; rating input score 83; 31st percentile among comparable filings
- Governance controls: 9 of 9 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 6.1%; rating input score 61; 61st percentile among comparable filings
- Total-asset coverage ratio: 2.54; rating input score 71; 71st percentile among comparable filings
- Liabilities to assets ratio: 0.12; rating input score 80; 80th percentile among comparable filings
- Officer compensation ratio: 1.1%; rating input score 72; 72nd percentile among comparable filings
Growth
- Program expense growth: 4.8% per year; rating input score 100; 39th percentile among comparable filings
- Revenue growth: 4.5% per year; rating input score 100; 37th percentile among comparable filings
- Asset growth: 7.3% per year; rating input score 100; 53rd percentile among comparable filings
Details
- What they do: Mission, programs, and operating context captured from the official website.
- Where the money goes: 96.2% of revenue deployed · 97% of spending went to programs
- Governance: 20 of 24 board members independent · 9 of 9 filing controls reported
- Programs: 3 filed program accomplishments · $118.8M in reported program spending
- Leadership: top reported pay $253K · 30 people listed · 2 of 6 pay-setting controls reported
- Highest-paid contractors: 5 contractors listed · $1.8M reported
- Consistency: 35 of 35 current checks pass
- Schedules: 4 filed schedules · includes executive pay
- Filing history: 14 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 26 filed money-flow records
- Related organizations: 1 filed related-organization link
- 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.