Western Independent Refiners Association
Nonprofit profile at a glance
- EIN
- 954388639
- IRS 990-EZ coverage
- 2011–2024
- Forms available
- Form 990-EZ 2024
- Location
- Los Angeles, CA, USA
- Phone
- 3102315088
- Rating confidence
- Limited
Reported finances
- Revenue
- $45,015
- Expenses
- $54,741
- Assets
- $139,825
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
2 people listed
People named in this filing
- CRAIG A MOYER (CFO/SECRETARY)
- BRANDON D YOUNG (CHAIRMAN/PRES)
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
Business league
What it reported doing in 2024
Wira was created to take over the activities of a former regional division of anational trade group for independent refiners of petroleum products (americanindependent refiners association). There are approximately twelve to fifteenindependent refiners of petroleum products in California and Washington, andwira's activities are designed to benefit all such refiners. Not all suchrefiners are members of wira. Wira's activities during the year included:1 - environmental; this ongoing project monitors and apprises members ofdevelopments in various environmental laws and regulations that do not fall withinone of the other existing wira projects. Work in this project includes monitoringthe implementation of cal/epa's certified unified permitting authority program, commenting on regulations proposed by the federal minerals management servicecreating financial responsibility requirements under the oil pollution act of1998, and monitoring the activities of petroleum refinery work group of epa'scommon sense initiative program.2 - oilies; wira provides representation at the executive sessions of the tradeassociation (oilies).3 - federal taxes; presented members' interests to authorities to securefavorable changes to pending energy legislation.4 - asphalt vapor pressure project; wira is coordinating a technical analysis ofthe vapor pressure of asphalt to coordinate the implication of such vapor pressureon air quality regulations. These costs are for testing, sampling andestablishing protocol for the mutual benefit of its members.
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
- 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
- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.
Rating breakdown
- Financial Efficiency: NotEnoughData
- Transparency & Controls: 82
- Sustainability: 38
- Growth: 20
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: -21.6%; rating input score 22; 22nd percentile among comparable filings
- Total-asset coverage ratio: 2.55; rating input score 71; 71st percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: -1.9% per year; rating input score 0; 44th percentile among comparable filings
- Asset growth: 18.8% per year; rating input score 100; 85th percentile among comparable filings
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment
- Leadership: top reported pay $0 · 2 people listed
- Consistency: 6 of 6 current checks pass
- Filing history: 12 filing years from 2011 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.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Operating margin scored 22/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.