Western States Trucking Association

Nonprofit profile at a glance

EIN
950594638
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
Upland, CA, USA
Phone
9099829898
Rating confidence
Limited

Official website

Reported finances

Revenue
$482,301
Expenses
$541,957
Assets
$1,230,297
Liabilities
$420,205

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

Leadership & pay

11 people listed

Executive titles in this filing

  • LEE BROWN (COO/EXECUTIVE DIRECTOR)
  • TOM SANTORO (PRESIDENT/DIRECTOR)
  • JOHN PITTA (1ST NO. VICE PRESIDENT/DIR)
  • VICTOR VASQUEZ SR (1ST SO. VICE PRESIDENT/DIR)
  • MICHAEL ATTEMA (2ND SO. VICE PRESIDENT/DIR)

Highest reported compensation

  • LEE BROWN (COO/EXECUTIVE DIRECTOR): $238,842 total reported compensation
  • RICHARD ROTH (TECHNOLOGY DIRECTOR): $194,161 total reported compensation
  • JOSEPH RAJKOVACZ (GOV. AFFAIRS & COMMUNICATIONS): $166,635 total reported compensation

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

Overview

Mission

Trade association of dump truck drivers working together to solve problems shared by contractors and shippers for the benefit of the industry and the public.

What it reported doing in 2024

Advocating for small business trucking companies by representing member interests before legislators and regulators, providing regulatory education and industry updates, and offering member programs that support compliance, safety, and cost savings within the trucking industry.

Operating model

Revenue model
Earned-program. 76% 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.

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: 88
  • Accountability: 88
  • Sustainability: 29
  • Growth: 60

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; 64th percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 87.5%; rating input score 88; 24th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -12.4%; rating input score 20; 20th percentile among comparable filings
  • Total-asset coverage ratio: 2.27; rating input score 62; 62nd percentile among comparable filings
  • Liabilities to assets ratio: 0.34; rating input score 14; 14th percentile among comparable filings
  • Officer compensation ratio: 116%; rating input score 1; 1st percentile among comparable filings

Growth

  • Program expense growth: 6.7% per year; rating input score 100; 60th percentile among comparable filings
  • Revenue growth: -6.5% per year; rating input score 0; 9th percentile among comparable filings
  • Asset growth: 4% per year; rating input score 100; 43rd percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 7 of 8 board members independent · 8 of 9 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $239K · 11 people listed · 4 of 6 pay-setting controls reported
  • Consistency: 11 of 11 current checks pass
  • Schedules: 5 filed schedules · includes executive pay
  • Filing history: 12 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: 2 filed related-organization links
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

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 20/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Officer compensation ratio scored 1/100.
  • High — Sustainability: Liabilities to assets ratio scored 14/100.