Civic Intelligence

Western Fire Cheifs Assn

990 • Fiscal year 2020 • EIN 94-1712448

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 11, 2021

25030 SW Parkway Ave 330Wilsonville, OR 97070

(800) 785-3473

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

58th percentile

0.16x

Higher debt load relative to assets than 58% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

43rd percentile

0.10x

Higher debt load relative to revenue than 43% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

43rd percentile

2.1%

Higher net margin than 43% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

73rd percentile

$109,500

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 4.9% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

67th percentile

15%

Faster asset growth than 67% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

46th percentile

-1.0%

Faster revenue growth than 46% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$1,352,013

Up $181,386 (+15%) from 2019

Net Assets

Up

$1,137,647

Up $45,834 (+4.2%) from 2019

Liabilities

Up

$214,366

Up $135,552 (+172%) from 2019

Revenue

Down

$2,213,915

Down $23,146 (-1.0%) from 2019

Expenses

Down

$2,167,856

Down $27,535 (-1.3%) from 2019

Net Income

Up

$46,059

Up $4,389 (+11%) from 2019

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $1,047,029Liabilities 2011: $231,693Net Assets 2011: $815,3362011Assets 2012: $1,023,658Liabilities 2012: $183,486Net Assets 2012: $840,1722012Assets 2013: $1,268,879Liabilities 2013: $122,871Net Assets 2013: $1,146,0082013Assets 2014: $1,361,335Liabilities 2014: $127,123Net Assets 2014: $1,234,2122014Assets 2015: $1,544,686Liabilities 2015: $252,222Net Assets 2015: $1,292,4642015Assets 2016: $1,315,432Liabilities 2016: $183,420Net Assets 2016: $1,132,0122016Assets 2017: $1,209,451Liabilities 2017: $94,377Net Assets 2017: $1,115,0742017Assets 2018: $1,136,462Liabilities 2018: $77,456Net Assets 2018: $1,059,0062018Assets 2019: $1,170,627Liabilities 2019: $78,814Net Assets 2019: $1,091,8132019Assets 2020: $1,352,013Liabilities 2020: $214,366Net Assets 2020: $1,137,6472020Assets 2021: $1,922,188Liabilities 2021: $772,566Net Assets 2021: $1,149,6222021Assets 2022: $1,911,869Liabilities 2022: $961,021Net Assets 2022: $950,8482022Assets 2023: $2,303,972Liabilities 2023: $199,714Net Assets 2023: $2,104,2582023Assets 2024: $3,120,408Liabilities 2024: $982,447Net Assets 2024: $2,137,9612024

Highlighted filing

2020

Assets$1,352,013
Liabilities$214,366
Net Assets$1,137,647

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $1,319,174Expenses 2011: $1,303,985Net Income 2011: $15,1892011Revenue 2012: $1,359,722Expenses 2012: $1,334,113Net Income 2012: $25,6092012Revenue 2013: $1,623,315Expenses 2013: $1,310,050Net Income 2013: $313,2652013Revenue 2014: $1,329,121Expenses 2014: $1,239,001Net Income 2014: $90,1202014Revenue 2015: $1,255,685Expenses 2015: $1,188,883Net Income 2015: $66,8022015Revenue 2016: $1,343,831Expenses 2016: $1,504,283Net Income 2016: -$160,4522016Revenue 2017: $1,860,830Expenses 2017: $1,873,504Net Income 2017: -$12,6742017Revenue 2018: $2,190,740Expenses 2018: $2,246,381Net Income 2018: -$55,6412018Revenue 2019: $2,237,061Expenses 2019: $2,195,391Net Income 2019: $41,6702019Revenue 2020: $2,213,915Expenses 2020: $2,167,856Net Income 2020: $46,0592020Revenue 2021: $2,287,595Expenses 2021: $2,265,185Net Income 2021: $22,4102021Revenue 2022: $2,839,627Expenses 2022: $3,038,401Net Income 2022: -$198,7742022Revenue 2023: $3,854,017Expenses 2023: $3,463,306Net Income 2023: $390,7112023Revenue 2024: $4,883,391Expenses 2024: $4,849,688Net Income 2024: $33,7032024

Highlighted filing

2020

Revenue$2,213,915
Expenses$2,167,856
Net Income$46,059
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 11, 2021
Return Version
2020v4.1
Gross Receipts
$2,213,915
Mission and Program Overview

Mission

To pursue the protection of life and property by leadership, education, and support for its members and affiliate organizations.

Member support, research, education, and development of fire codes

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$220,410$420,676▲ $200,266
Land, Buildings, and Equipment, Net$419,328$398,528▼ $20,800
Accounts Receivable$198,769$297,067▲ $98,298
Cash and Non-Interest-Bearing Accounts$283,191$191,780▼ $91,411
Prepaid Expenses and Deferred Charges$42,289$37,322▼ $4,967
Total Assets$1,170,627$1,352,013▲ $181,386
Other Assets Total$6,640$6,640→ $0
Liabilities
Unsecured Notes Loans Payable-$140,100-
Accounts Payable and Accrued Expenses$59,014$61,816▲ $2,802
Deferred Revenue$19,800$12,450▼ $7,350
Total Liabilities$78,814$214,366▲ $135,552
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,091,813$1,137,647▲ $45,834
Total Net Assets Fund Balance$1,091,813$1,137,647▲ $45,834
Total Liabilities and Net Assets / Fund Balance$1,170,627$1,352,013▲ $181,386

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$391,112$88,928$480,040
Equipment$7,248$39,474$46,722
Other Land Buildings$168$42,793$42,961
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jeff JohnsonChief Executive OfficerPT$109,500$109,500
Jeff GriffinDivision SecretaryPT$26,500$26,500

Board Members and Trustees

NameTitle
Scott MillerPresident
Brent ChristophersonState Vice-president
Frank FrievaltState Vice-president
Larry RooneyState Vice-president
Mark BecraftState Vice-president
Rich EtheridgeState Vice-president
Rich HarveyState Vice-president
Robert HortonState Vice-president
Stanley TorresState Vice-president
Steve BrooksState Vice-president
Tommy PerkinsState Vice-president
Travis MyklebustState Vice-president
Mark NiemeyerVice President
Doug SchrageInternational Director

Highest Paid Contractors

ContractorServicesLocationCompensation
Public Safety Insights LLCSafety70285 SORRELL DRIVE, Sisters, OR 97759$109,500
Public Safety EcosystemsSafety12738 ROCKBRIDGE CIRCLE, Colorado Springs, CO 80921$102,500
Revenue and Support

Revenue Composition

Contributions and Grants
$255,166
Program Service Revenue
$962,513
Investment Income
$367
Other Revenue
$995,869
All Other Contributions
$255,166
Change in Net Assets
$46,059
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,171,323
Other Expenses$722,683
Grants and Similar Amounts Paid$273,850
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$784,965--$784,965
Other Employee Benefits$288,278--$288,278
Grants to Domestic Orgs$273,850--$273,850
Fees for Services Other$228,750$5,090-$233,840
Conferences and Meetings$222,452--$222,452
Travel$71,606--$71,606
Payroll Taxes$71,580--$71,580
Information Technology$64,009--$64,009
Office Expenses$43,004$8,594-$51,598
Current Officers, Directors, Trustees, and Key Employees-$26,500-$26,500
Depreciation Depletion$18,721$2,080-$20,801
Advertising$14,336--$14,336
Occupancy$10,068$1,119-$11,187
Insurance-$10,343-$10,343
Fees for Services Legal-$10,028-$10,028
Other Expenses-$725-$725
Total Functional Expenses$2,091,619$76,237$0$2,167,856
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
California Fire Chiefs AssociationOroville, CA501(c)(6)PASS-THROUGH OF FEES FROM VENDOR SALES; WILDFIRE INITIATIVE FUNDING$58,000
Washington Fire Chiefs AssociationOlympia, WA501(c)(6)PASS-THROUGH OF FEES FROM VENDOR SALES; WILDFIRE INITIATIVE FUNDING$54,000
Oregon Fire Chiefs AssociationWilsonville, OR501(c)(6)PASS-THROUGH OF FEES FROM VENDOR SALES; WILDFIRE INITIATIVE FUNDING$53,000
International Association of Fire ChiefsFairfax, VA501(c)(3)Pass-through of Fees From Vendor Sales$50,000
Southeastern Association of Fire ChiefsConway, SC501(c)(6)Pass-through of Fees From Vendor Sales$15,000
Great Lakes DivisionNew Philadelphia, OH501(c)(6)Pass-through of Fees From Vendor Sales$6,500
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The organization is comprised of active members of the international association of fire chiefs residing in alaska, arizona, california, hawaii, idaho, montana, nevada, oregon, utah, washington and the us pacific territories.

Form 990, Part VI, Section A, Line 7A

Active members are entitled to vote. Directors are selected by recommendation of active members of each state association and are elected at the organization's annual meeting.

Form 990, Part VI, Section A, Line 7B

Changes to the bylaws of the association require a vote from the membership at the annual meeting.

Form 990, Part VI, Section B, Line 11B

The board of directors is provided a copy of form 990 via email to review.

Form 990, Part VI, Section B, Line 12C

Each individual covered by the policy is asked to disclose, on an annual basis via a form, any relationships with people doing business with the organization that could give rise to a conflict of interest. Forms are sent to the general manager, who maintains a list of entities with potential conflicts. Proposed transactions are matched against that list. If a possible conflict is identified, the organizations follows the procedures outlined in its conflict-of-interest policy.

Form 990, Part VI, Section B, Line 15

A compensation committee is designated by the board to review comparability data and provide suggestions that can be adopted by the board.

Form 990, Part VI, Section C, Line 19

The governing documents are available on our website and financial statements are available by email request at [email protected].

Filing and Contact Details

Filer

Filer Name
Western Fire Chiefs Association Inc
EIN
94-1712448
Phone
8007853473
Address
25030 SW PARKWAY AVE 330, WILSONVILLE, OR 97070

Signing Officer

Name
Jeffrey Griffin
Title
Division Secretary
Phone
8007853473
Signed
2021-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeffrey Johnson
Formed
1891
Legal Domicile
CA
Voting Board Members
14
Independent Board Members
14
Employees
24
Volunteers
13

Preparer

Firm
Grove Mueller & Swank Pc
Address
475 COTTAGE STREET NE SUITE 200, SALEM, OR 97301
Preparer
Jocene E Barton CPA
Phone
5035817788
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Payroll processing: program service expenses 0. Management and general expenses 5,090. Fundraising expenses 0. Total expenses 5,090. Advisors: program service expenses 128,750. Management and general expenses 0. Fundraising expenses 0. Total expenses 128,750. Consultant - wildfire initiative: program service expenses 100,000. Management and general expenses 0. Fundraising expenses 0. Total expenses 100,000.

FORM 990, PART XI, LINE 9:

BAD DEBT -225.

Raw XML AppendixShowing 400 of 603 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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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2INTERNATIONAL DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3STATE VICE-PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4STATE VICE-PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt5STATE VICE-PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt6STATE VICE-PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt7STATE VICE-PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt8STATE VICE-PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt9STATE VICE-PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt10STATE VICE-PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt11STATE VICE-PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt12STATE VICE-PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt13STATE VICE-PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt14CHIEF EXECUTIVE OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIVISION SECRETARY
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IRS990/PrincipalOfficerNm0JEFFREY JOHNSON
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IRS990/ProgramServiceRevenueGrp/Desc0ADVERTISING
IRS990/ProgramServiceRevenueGrp/Desc1WILDFIRE INITIATIVE
IRS990/ProgramServiceRevenueGrp/Desc2R2 NETWORK
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IRS990/ProgSrvcAccomActy2Grp/Desc0THE R2 NETWORK, A CHALLENGE PUT FORTH BY THE DEPARTMENT OF COMMERCE AND FIRSTNET AUTHORITY, IS A FREE-TO-USE, SELF-SUSTAINING PUBLIC INNOVATION PLATFORM BACKED BY A $2MM FEDERAL GRANT. CREATED OUT OF A NEED TO FACE THE NATION'S MOST PRESSING RESPONSE AND RESILIENCY CHALLENGES, THE R2 NETWORK WILL DELIVER RESOURCES, TOOLS AND OPPORTUNITIES TO ENTREPRENEURS AND FIRST RESPONDERS TO COMMERCIALIZE AND DEPLOY NEW TECHNOLOGY.
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IRS990/ProgSrvcAccomActy2Grp/GrantAmt00
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0158351
IRS990/ProgSrvcAccomActy3Grp/Desc0FIRE RESCUE GROUP PURCHASING ORGANIZATION - A NATIONAL GROUP PURCHASING PROGRAM AVAILABLE TO ALL 50 STATES WHICH BRINGS COST SAVINGS TO FIRE DEPARTMENTS ACROSS THE COUNTRY. ROYALTIES GIVEN BACK TO THE STATES AND DIVISIONS TOTALED $123,850 IN 2020.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0292880
IRS990/ProgSrvcAccomActy3Grp/GrantAmt0123850
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0995869
IRS990/ProgSrvcAccomActyOtherGrp/Desc0DAILY DISPATCH AND BLUE BULLETIN - COMPILED AND DISTRIBUTED A FREE SUBSCRIPTION-BASED, STATE-SPECIFIC ELECTRONIC NEWSLETTER TO OVER 70,000 FIRE AND LAW ENFORCEMENT SERVICE MEMBERS EACH WEEKDAY TO PROVIDE INFORMATION RELATED TO MEMBER SUPPORT, AND RESEARCH, EDUCATION AND DEVELOPMENT OF FIRE PREVENTION CODES.
IRS990/ProgSrvcAccomActyOtherGrp/Desc1THE WILDFIRE INITIATIVE IS DIRECTED BY THE WILDFIRE POLICY COMMITTEE TO ENGAGE IN ACTIVITIES THAT IMPROVE THE RESPONSE CAPABILITIES OF AMERICA'S FIRE SERVICE TO CATASTROPHIC WILDFIRES. THIS IS DONE THROUGH TARGETED EVENTS, INFORMATION SHARING, AND HIGH LEVEL SUPPORT OF EMERGING TECHNOLOGIES. THE PROGRAM IS SUPPORTED THROUGH A CONSULTING SERVICE THAT PROVIDES FIRE SERVICE INSIGHT TO PUBLIC SAFETY COMPANIES. RETIRED FIRE CHIEFS ARE HIRED TO PROVIDE THESE SERVICES AS CONTRACTORS.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0367561
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt1250000
IRS990/ProgSrvcAccomActyOtherGrp/GrantAmt00
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt0420676
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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.12$0.98$2.14$4.88$4.85$0.03
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.30$0.20$2.10$3.85$3.46$0.39
2022Detailed filing. Detailed filing data is available for this year.$1.91$0.96$0.95$2.84$3.04$0.20
2021Detailed filing. Detailed filing data is available for this year.$1.92$0.77$1.15$2.29$2.27$0.02
2020Detailed filing. Detailed filing data is available for this year.$1.35$0.21$1.14$2.21$2.17$0.05
2019Detailed filing. Detailed filing data is available for this year.$1.17$0.08$1.09$2.24$2.20$0.04
2018Detailed filing. Detailed filing data is available for this year.$1.14$0.08$1.06$2.19$2.25$0.06
2017Detailed filing. Detailed filing data is available for this year.$1.21$0.09$1.12$1.86$1.87$0.01
2016Detailed filing. Detailed filing data is available for this year.$1.32$0.18$1.13$1.34$1.50$0.16
2015Detailed filing. Detailed filing data is available for this year.$1.54$0.25$1.29$1.26$1.19$0.07
2014Detailed filing. Detailed filing data is available for this year.$1.36$0.13$1.23$1.33$1.24$0.09
2013Summary only. Only limited summary data is available for this year.$1.27$0.12$1.15$1.62$1.31$0.31
2012Summary only. Only limited summary data is available for this year.$1.02$0.18$0.84$1.36$1.33$0.03
2011Summary only. Only limited summary data is available for this year.$1.05$0.23$0.82$1.32$1.30$0.02