San Diego Fire Fighters Local 145 Community Responsibility Fund

Nonprofit profile at a glance

EIN
330299756
IRS 990-EZ coverage
2014–2023
Forms available
Form 990-EZ 2023
Location
San Diego, CA, USA
Phone
6195636161
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$168,114
Expenses
$256,127
Assets
$159,016
Liabilities
$75,757

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

Leadership & pay

9 people listed

Executive titles in this filing

  • GEORGE DUARDO (President)
  • MARK MORRISON (Vice President)

People named in this filing

  • GEORGE DUARDO (President)
  • MARK MORRISON (Vice President)
  • NICHOLAS HIBBS (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-EZ. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

San Diego Fire Fighters Community Responsibility Fund, Local 145 (Community Responsibility Fund) is a California Nonprofit Public Benefit Corporation. Its purpose is to receive contributions, primarily from the members of the Local Union, and pay them over to organizations which are described in the Internal Revenue Code Section 501(c)(3) and exempt from taxation under Internal Revenue Code Section 501(a) in support of the needs of the people of greater San Diego, thereby causing San Diego City Fire Fighters to receive recognition for their support.

What it reported doing in 2023

Support to organized campaigns for established health and welfare organizations.

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
Distribution model
Grant intermediary. The nonprofit sent 96% 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. Expenses are high relative to revenue and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 82
  • Sustainability: 23
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 94.9%; rating input score 95
  • Program expense ratio: 62.3%; rating input score 62

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -52.4%; rating input score 2; 2nd percentile among comparable filings
  • Total-asset coverage ratio: 0.62; rating input score 44; 44th percentile among comparable filings
  • Liabilities to assets ratio: 0.48; rating input score 11; 11th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: -0.7% per year; rating input score 0; 28th percentile among comparable filings
  • Revenue growth: 2.6% per year; rating input score 100; 37th percentile among comparable filings
  • Asset growth: 16.8% per year; rating input score 100; 74th percentile among comparable filings

Details

  • Where the money goes: 94.9% of revenue deployed · 62.3% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $160K in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 10 filing years from 2014 to 2023
  • 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 — Sustainability: Operating margin scored 2/100.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 44/100.
  • High — Sustainability: Liabilities to assets ratio scored 11/100.