The County of La Fire Department Fire Fighters Memorial Committee Inc

Nonprofit profile at a glance

EIN
954175714
IRS 990 coverage
2011–2025
Forms available
Form 990 2025, Form 990-EZ 2017, Form 990-N 2024
Location
Monterey Park, CA, USA
Phone
2135036183
Rating
42
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$64,628
Expenses
$14,015
Assets
$558,336
Liabilities
$0

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

Leadership & pay

3 people listed

Executive titles in this filing

  • BRIAN MARTIN (CEO)

People named in this filing

  • BRIAN MARTIN (CEO)
  • BRENDA SIMONIAN (Secretary)
  • DERRICK CHAPMAN (Treasurer)

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

Primary exempt purpose is to raise funds to aid deceased fire fighters and their widows.

What it reported doing in 2025

This organizations objectives is to distribute funds to deceased fire fighters, their widows and/or orphans as needed.

Operating model

Revenue model
Donor-supported. 79% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

MIXED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 20
  • Transparency & Controls: 90
  • Accountability: 0
  • Sustainability: 86
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 13.8%; rating input score 14
  • Program expense ratio: 35.7%; rating input score 36
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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; 10th percentile among comparable filings
  • Governance controls: 0 of 7 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 78.3%; rating input score 95; 95th percentile among comparable filings
  • Total-asset coverage ratio: 39.84; rating input score 91; 91st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 15.4% per year; rating input score 100; 91st percentile among comparable filings
  • Asset growth: 0.9% per year; rating input score 100; 43rd percentile among comparable filings

Details

  • Where the money goes: 13.8% of revenue deployed · 35.7% of spending went to programs
  • Governance: 0 of 3 board members independent · 0 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $5K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 13 of 13 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 2 filing years from 2011 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 — Financial Efficiency: Mission deployment rate scored 14/100.
  • High — Accountability: Independent voting board scored 0/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 36/100.
  • High — Accountability: Governance controls: 6 of 6 not reported.
  • Review — Sustainability: Officer compensation ratio scored 58/100.