Vista Firefighters Association Local 4107

Nonprofit profile at a glance

EIN
202017901
IRS 990-EZ coverage
2012–2024
Forms available
Form 990-EZ 2024
Location
Vista, CA, USA
Phone
7609203467
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$194,881
Expenses
$188,828
Assets
$163,924

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

Leadership & pay

8 people listed

Executive titles in this filing

  • Frank Wirtz (President)
  • Michael Saldana (Vice President)

People named in this filing

  • Frank Wirtz (President)
  • Michael Saldana (Vice President)
  • David Cortez (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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To operate a labor organization representing sworn firefighters within the meaning of Section 23701A of the California Revenue and Taxation Code, promoting members collective interests through collective bargaining, contract administration, and activities that improve working conditions and job protections.

What it reported doing in 2024

The organization represents sworn firefighters in collective bargaining, contract administration, and workplace advocacy to secure fair wages, benefits, and safe working conditions. It supports members through training and safety initiatives, disability-related assistance, affiliate association participation, and coverage of certain uniform and job-related expenses that are essential to the performance of their duties but not otherwise provided by the employer.

Operating model

Revenue model
Membership-supported. 93% of the money available for current operations came from membership dues.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filed totals do not add up and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 67
  • Transparency & Controls: 82
  • Sustainability: 44
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 65.9%; rating input score 66
  • Program expense ratio: 68%; rating input score 68

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 3.1%; rating input score 43; 43rd percentile among comparable filings
  • Total-asset coverage ratio: 0.87; rating input score 55; 55th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: 3.9% per year; rating input score 100; 43rd percentile among comparable filings
  • Revenue growth: 5.3% per year; rating input score 100; 49th percentile among comparable filings
  • Asset growth: 6.5% per year; rating input score 100; 50th percentile among comparable filings

Details

  • Where the money goes: 65.9% of revenue deployed · 68% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $128K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 6 of 7 current checks pass · 1 finding to review
  • Schedules: 1 filed schedules
  • Filing history: 13 filing years from 2012 to 2024
  • 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.

  • Moderate — Transparency & Controls: Part III transfer expenses within program total did not reconcile in the filed values.
  • Moderate — Sustainability: Operating margin scored 43/100.
  • Review — Sustainability: Total-asset coverage ratio scored 55/100.