Western Pyrotechnic Association Inc

Nonprofit profile at a glance

EIN
330455378
IRS 990 coverage
2018–2024
Forms available
Form 990 2024
Location
San Bernadino, CA, USA
Phone
9099155178
Rating confidence
Limited
Sector
Recreational l Clubs

Official website

Reported finances

Revenue
$73,696
Expenses
$74,638
Assets
$189,522
Liabilities
$54,777

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

Leadership & pay

8 people listed

Executive titles in this filing

  • KEVIN MATHER (PRESIDENT (FORMER))
  • LONNY ROSS (VICE PRESIDENT)
  • ELLEN WEBB (PRESIDENT)

Highest reported compensation

  • DENNIS MIELE (SECRETARY/TREASURER): $595 total reported compensation
  • LONNY ROSS (VICE PRESIDENT): $595 total reported compensation
  • ELLEN WEBB (PRESIDENT): $595 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Organization is formed to (1) promote and encourage the safe, legal and artful use of pyrotechnics, (2) promote the legal productions and sale of high quality pyrotechnics, (3) channel the creative energies of talented people into design, productions and display of high quality pyrotechnics through training, demonstration, sharing of knowledge and the example of the membership.

What it reported doing in 2024

The program is a series of seminars, trade shows, class c and pyrotechnic supply vendor hosting, open class c and class b shooting, bbq's, afterglow parties, and other activities. Wwb is the premier pyrotechnic event, and people come to the winter blast from across the globe.

Operating model

Revenue model
Earned-program. 77% of the money available for current operations came from fees and other program revenue.
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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

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: 92
  • Accountability: 9
  • Sustainability: 40
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • 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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 9th percentile among comparable filings
  • Governance controls: 2 of 9 controls in place; rating input score 22
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -1.3%; rating input score 53; 53rd percentile among comparable filings
  • Total-asset coverage ratio: 2.54; rating input score 38; 38th percentile among comparable filings
  • Liabilities to assets ratio: 0.29; rating input score 13; 13th percentile among comparable filings
  • Officer compensation ratio: 3.2%; rating input score 19; 19th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -2.5% per year; rating input score 0; 51st percentile among comparable filings
  • Asset growth: 9.3% per year; rating input score 100; 78th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 0 of 4 board members independent · 2 of 9 filing controls reported
  • Programs: 3 filed program accomplishments
  • Leadership: top reported pay $595 · 8 people listed
  • Consistency: 11 of 11 current checks pass
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 7 filing years from 2018 to 2024
  • Contacts: How to reach this organization
  • Money network: 5 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.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 6 of 8 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Operating margin scored 53/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 38/100.
  • High — Sustainability: Liabilities to assets ratio scored 13/100.
  • High — Sustainability: Officer compensation ratio scored 19/100.