Nevada Fire Chiefs Association Inc

Nonprofit profile at a glance

EIN
942991242
IRS 990 coverage
2012–2025
Forms available
Form 990 2025, Form 990-EZ 2015, Form 990-N 2024
Location
Las Vegas, NV, USA
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$156,565
Expenses
$153,476
Assets
$89,833
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • DAVID COCHRAN (PRESIDENT)

People named in this filing

  • DAVID COCHRAN (PRESIDENT)
  • JAMES JOHNSTON (TREASURER)
  • JAMES JOHNSTON (SECRETARY)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The Nevada fire chiefs association is a nonprofit (501(c)3) membership organization. Our goal is to help member fire chiefs and fire personnel at all levels, to be the best they can be.

What it reported doing in 2025

The purpose of this association is to further the professional advancement of the fire service; to ensure and maintain greater protection of life and property from fire, natural, or man-made disasters; to provide leadership and direction to the fire and emergency services in the state of Nevada; to promote policy; and, to provide a forum for the exchange of information and ideas between fire service professionals.

Operating model

Revenue model
Donor-supported. 96% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 67% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 91
  • Accountability: 36
  • Sustainability: 44
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 98%; rating input score 98
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 88.9%; rating input score 89; 6th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 8th percentile among comparable filings
  • Governance controls: 6 of 7 controls in place; rating input score 86
    • 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: Fail
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 2%; rating input score 40; 40th percentile among comparable filings
  • Total-asset coverage ratio: 0.59; rating input score 28; 28th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: -3.9% per year; rating input score 0; 18th percentile among comparable filings
  • Revenue growth: -1.4% per year; rating input score 0; 16th percentile among comparable filings
  • Asset growth: -0.1% per year; rating input score 0; 22nd percentile among comparable filings

Details

  • Where the money goes: 98% of revenue deployed · 100% of spending went to programs
  • Governance: 0 of 6 board members independent · 6 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $153K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 17 of 18 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules · includes major donors
  • Filing history: 3 filing years from 2012 to 2025
  • 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: Independent voting board scored 0/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 40/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Accountability: Governance controls: Board meeting minutes documented not reported.
  • High — Sustainability: Total-asset coverage ratio scored 28/100.
  • High — Growth: Asset growth scored 0/100.