Torrance Fire Fighters Association

Nonprofit profile at a glance

EIN
956071472
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
Torrance, CA, USA
Phone
3102911991
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Professional Societies, Associations

Reported finances

Revenue
$714,324
Expenses
$576,233
Assets
$1,299,086
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • RYAN MENDIVIL (President)

Highest reported compensation

  • RYAN MENDIVIL (President): $7,200 total reported compensation
  • NATHAN NORRIS (Treasurer): $5,100 total reported compensation
  • CHRIS KOCH (SECRETARY): $3,900 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 provide representation for the membership in matters related to conditions of their employment including but not limited to employee grievances, wages, hours, working conditions and programs designed to improve the general welfare of the members.

What it reported doing in 2024

This program provides assistance to members of the organization when they suffer off duty injuries, to offset their reduction in pay due to inability to work.

Operating model

Revenue model
Other-operating. 64% of the money available for current operations came from other operating revenue.
Distribution model
Member-benefit provider. The nonprofit used 76% of its reported program spending for member benefits.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 57
  • Transparency & Controls: 100
  • Accountability: 77
  • Sustainability: 72
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 58.9%; rating input score 59
  • Program expense ratio: 73%; rating input score 73
  • 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 4 of 9 controls in place; rating input score 44
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 19.3%; rating input score 75; 75th percentile among comparable filings
  • Total-asset coverage ratio: 2.25; rating input score 68; 68th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 5.4%; rating input score 52; 52nd percentile among comparable filings

Growth

  • Program expense growth: -2.2% per year; rating input score 0; 12th percentile among comparable filings
  • Revenue growth: 0.7% per year; rating input score 100; 17th percentile among comparable filings
  • Asset growth: 3% per year; rating input score 100; 30th percentile among comparable filings

Details

  • Where the money goes: 58.9% of revenue deployed · 73% of spending went to programs
  • Governance: 134 of 134 board members independent · 4 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $421K in reported program spending
  • Leadership: top reported pay $7K · 11 people listed
  • Consistency: 17 of 17 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 12 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: 11 filed money-flow records
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 59/100.
  • Moderate — Accountability: Governance controls: 4 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 52/100.