Liabilities / Assets
94th percentile
Higher debt load relative to assets than 94% of similar nonprofits.
Working on Fire Training Academy
EIN 84-3319176 • 501(c)3 • Somis, CA
Profile
Educate and train persons in all aspects of wildfire fighting techniques and procedures.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
1.20x
Liabilities / Revenue
95th percentile
Higher debt load relative to revenue than 95% of similar nonprofits.
Net Margin
80th percentile
Higher net margin than 80% of similar nonprofits.
Top Officer Pay
84th percentile
Higher top officer pay than 84% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
97th percentile
Faster asset growth than 97% of similar nonprofits.
Revenue Growth
96th percentile
Faster revenue growth than 96% of similar nonprofits.
Balance Sheet
Assets
Up$113,021
Up $107,634 (+1998%) from 2023
Liabilities
Up$135,540
Up $97,331 (+255%) from 2023
Net Assets
Up-$22,519
Up $10,303 (+31%) from 2023
Revenue
Up$117,107
Up $89,732 (+328%) from 2023
Expenses
Up$85,090
Up $26,899 (+46%) from 2023
Net Income
Up$32,017
Up $62,833 (+204%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $113,021
- Liabilities
- $135,540
- Net assets
- -$22,519
- Revenue
- $117,107
- Expenses
- $85,090
- Net income
- $32,017
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- May 22, 2025
- Return Version
- 2024v5.1
- Gross Receipts
- $117,107
Mission and Program Overview
Mission
Educate and train persons in all aspects of wildfire fighting techniques and procedures.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| PROVIDE FIREFIGHTER TRAINING AND CERTIFICATIONS IN SPECIALIZED FIREFIGHTING TECHNIQUES AND CLASSES. | - | $72,146 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| JAMES ROTH | President & CEO | PT | $0 | - | - |
| RICHARD GROSSMAN | CFO | - | $0 | - | - |
| CHRIS DE BRUNO AUSTIN | Director | - | $0 | - | - |
| WOODY BOUSKA | Director | PT | $0 | - | - |
| STACI ROTH | Secretary | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Working on Fire Training Academy
- EIN
- 84-3319176
- Phone
- 8054847267
- Address
- 4500 E LOS ANGELES AVENUE, SOMIS, CA 93066
Signing Officer
- Name
- James Roth
- Title
- President
- Signed
- 2025-05-22
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Hughes & Associates Llp
- Address
- 223 E THOUSAND OAKS BLVD SUITE 401, THOUSAND OAKS, CA 91360
- Preparer
- Richard A Grossman Esq
- Phone
- 8054971999
Supplemental Narrative
Additional Explanations
Other Expenses.1003
“Information Technology $1631”
Other Expenses.1005
“Travel $3111”
Other Expenses.1008
“Interest $44”
Other Expenses.1009
“Depreciation $4749”
Other Expenses.1012
“Insurance $-15”
Other Expenses.1
“Outside service-instructors $58346”
Other Expenses.2
“PROGRAM SUPPLIES $11215”
Other Expenses.3
“MERCHANT FEES $1672”
Other Expenses.4
“AUTOMOBILE LEASE $1167”
Other Expenses.6
“BANK FEE $371”
Other Expenses.7
“AUTOMOBILE EXPENSE $26”
Other Expenses.8
“Rrf-1 registration fees $25”
Other Assets.1003
“Machinery and Equipment - Beginning $3739 Machinery and Equipment - Ending $25176”
Total Liabilities.1001
“Accounts Payable and Accrued Expenses - Beginning $0 Accounts Payable and Accrued Expenses - Ending $4633”
Total Liabilities.1006
“Payable to Officers, Directors, Etc. - Beginning $38209 Payable to Officers, Directors, Etc. - Ending $130907”
Raw XML Appendix179 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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| IRS990EZ/MadeLoansToFromOfficersInd | 0 | true |
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| IRS990EZ/OrganizationHadUBIInd | 0 | false |
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| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 25176 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | -21714 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 82342 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | EDUCATE AND TRAIN PERSONS IN ALL ASPECTS OF WILDFIRE FIGHTING TECHNIQUES AND PROCEDURES. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 512 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | PROVIDE FIREFIGHTER TRAINING AND CERTIFICATIONS IN SPECIALIZED FIREFIGHTING TECHNIQUES AND CLASSES. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 72146 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SchoolOperatingInd | 0 | true |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | CA |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 38209 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 135540 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 85090 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 72146 |
| IRS990EZ/TotalRevenueAmt | 0 | 117107 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | true |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | false |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | true |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | true |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | true |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | true |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | true |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Schedule E, Line 4 - Explanation of Records and Materials Not Maintained |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Schedule E, Line 5 - Explanation of Organization Discrimination by Race |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Information Technology $1631 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Travel $3111 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Interest $44 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Depreciation $4749 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Insurance $-15 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | OUTSIDE SERVICE-INSTRUCTORS $58346 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | PROGRAM SUPPLIES $11215 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | MERCHANT FEES $1672 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | AUTOMOBILE LEASE $1167 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | BANK FEE $371 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | AUTOMOBILE EXPENSE $26 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | RRF-1 REGISTRATION FEES $25 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 12 | Machinery and Equipment - Beginning $3739 Machinery and Equipment - Ending $25176 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 13 | Accounts Payable and Accrued Expenses - Beginning $0 Accounts Payable and Accrued Expenses - Ending $4633 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 14 | Payable to Officers, Directors, Etc. - Beginning $38209 Payable to Officers, Directors, Etc. - Ending $130907 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Other Expenses.1003 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Other Expenses.1005 |
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| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Other Expenses.1009 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Other Expenses.1012 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Other Expenses.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Other Expenses.2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Other Expenses.3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Other Expenses.4 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Other Expenses.6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Other Expenses.7 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | Other Expenses.8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 12 | Other Assets.1003 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 13 | Total Liabilities.1001 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 14 | Total Liabilities.1006 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JAMES ROTH |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | President |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-05-22 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | WORKING ON FIRE TRAINING ACADEMY |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | WORK |
| ReturnHeader/Filer/EIN | 0 | 843319176 |
| ReturnHeader/Filer/PhoneNum | 0 | 8054847267 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 4500 E LOS ANGELES AVENUE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | SOMIS |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 93066 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 274016519 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | HUGHES & ASSOCIATES LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 223 E THOUSAND OAKS BLVD SUITE 401 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | THOUSAND OAKS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 91360 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8054971999 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Richard A Grossman Esq |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2025-05-23T15:55:43-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.