San Jose Fire Fighters - Local 230
Nonprofit profile at a glance
- EIN
- 237238639
- IRS 990 coverage
- 2011–2024
- Forms available
- Form 990 2024
- Location
- San Jose, CA, USA
- Phone
- 4082868718
- Rating
- 68
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $1,726,940
- Expenses
- $1,793,011
- Assets
- $4,400,113
- Liabilities
- $264,162
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
13 people listed
Executive titles in this filing
- MATT TUTTLE (FORMER PRESIDENT)
- GERALD MAY (PRESIDENT)
Highest reported compensation
- GERALD MAY (PRESIDENT): $57,895 total reported compensation
- CHRIS COBILLAS (VP OF COMUNITY SERV): $45,210 total reported compensation
- BRENDAN BUTLER (VP OF MEMBER SERV): $38,054 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 promote the unity of the city of san jose's members of the san jose fire fighter's local, to provide and advocate by legal and proper means such legislative action as will result in better working conditions for the members of the local, and to help make the public service of the fire fighting a career service by advocating and promoting security of tenure, adequate wages, adequate protection pertaining to retirement, disability and sickness, full seniority rights, full and equal promotional opportunities and full collective bargaining with respect to hours, wages and other conditions of employment.
What it reported doing in 2024
To promote unity of the city of san jose's members of the san jose fire fighter's local, to provide and advocate by legal and proper means such legislative action as will result in better working conditions for the members of the local, and to help make the public service of firefighting a career service by advocating and promoting security of tenure, adequate wages, adequate protection pertaining to retirement, disability and sickness, full seniority rights, full and equal promotional opportunities and full collective bargaining with respect to hours, wages and other conditions of employment
Operating model
- Revenue model
- Membership-supported. 98% of the money available for current operations came from membership dues.
- 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
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 some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 85
- Transparency & Controls: 83
- Accountability: 23
- Sustainability: 40
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 98%; rating input score 98
- Program expense ratio: 92.1%; rating input score 92
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 91.7%; rating input score 92; 12th 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; 5th percentile among comparable filings
- Governance controls: 5 of 9 controls in place; rating input score 56
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- 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: Fail
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -3.8%; rating input score 26; 26th percentile among comparable filings
- Total-asset coverage ratio: 2.45; rating input score 70; 70th percentile among comparable filings
- Liabilities to assets ratio: 0.06; rating input score 50; 50th percentile among comparable filings
- Officer compensation ratio: 23%; rating input score 12; 12th percentile among comparable filings
Growth
- Program expense growth: 3.4% per year; rating input score 100; 34th percentile among comparable filings
- Revenue growth: -0% per year; rating input score 0; 15th percentile among comparable filings
- Asset growth: 5.4% per year; rating input score 100; 41st percentile among comparable filings
Details
- Where the money goes: 98% of revenue deployed · 92.1% of spending went to programs
- Governance: 0 of 13 board members independent · 5 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $1.7M in reported program spending
- Leadership: top reported pay $58K · 13 people listed
- Consistency: 27 of 27 current checks pass
- Schedules: 4 filed schedules
- Filing history: 14 filing years from 2011 to 2024
- Contacts: How to reach this organization
- Money network: 14 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.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Accountability: Independent voting board scored 0/100.
- Review — Accountability: Governance controls: 4 of 9 not reported.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Operating margin scored 26/100.
- High — Sustainability: Officer compensation ratio scored 12/100.
- Review — Sustainability: Liabilities to assets ratio scored 50/100.