Civic Intelligence

Independent Refiners Association of Ca

EIN 95-0863120 • 501(c)6 • Los Angeles, CA

Profile

BUSINESS LEAGUE

2049 Century Park E Ste 1700Los Angeles, CA 90067

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2022

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2022

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on the latest valid filing.

Source year 2022

Top Officer Pay

80th percentile

$0

Higher top officer pay than 80% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2022

Asset Growth

34th percentile

-10%

Faster asset growth than 34% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

2nd percentile

-100%

Faster revenue growth than 2% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$0

Down $38,201 (-100%) from 2022

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

$0

Down $38,201 (-100%) from 2022

Operations
Liabilities / RevenueScore unavailableNet MarginScore unavailable

Revenue

Flat

$0

Flat from 2022

Expenses

Up

$31,130

Up $26,785 (+616%) from 2022

Net Income

Down

-$31,130

Down $26,785 (-616%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth34th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$150K$100K$50K$0Assets 2011: $107,117Net Assets 2011: $107,1172011Assets 2012: $107,117Net Assets 2012: $107,1172012Assets 2013: $107,117Net Assets 2013: $107,1172013Assets 2014: $108,153Liabilities 2014: $02014Assets 2015: $107,597Liabilities 2015: $02015Assets 2016: $107,462Net Assets 2016: $107,4622016Assets 2017: $99,666Net Assets 2017: $99,6662017Assets 2018: $95,042Net Assets 2018: $95,0422018Assets 2019: $78,994Net Assets 2019: $78,9942019Assets 2020: $70,416Net Assets 2020: $70,4162020Assets 2021: $42,546Net Assets 2021: $42,5462021Assets 2022: $38,201Net Assets 2022: $38,2012022Assets 2023: $0Net Assets 2023: $02023

Highlighted filing

2023

Assets$0
Liabilities-
Net Assets$0
Open 2023 Filing

Operations Trend

Revenue Growth2nd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$40K$20K$0-$20K-$40KRevenue 2011: $02011Revenue 2012: $02012Revenue 2013: $02013Revenue 2014: $20Expenses 2014: $10Net Income 2014: $102014Revenue 2015: $0Expenses 2015: $556Net Income 2015: -$5562015Revenue 2016: $0Expenses 2016: $135Net Income 2016: -$1352016Revenue 2017: $326Expenses 2017: $8,122Net Income 2017: -$7,7962017Revenue 2018: $1,208Expenses 2018: $5,832Net Income 2018: -$4,6242018Revenue 2019: $1,341Expenses 2019: $17,389Net Income 2019: -$16,0482019Revenue 2020: $147Expenses 2020: $8,725Net Income 2020: -$8,5782020Revenue 2021: $4Expenses 2021: $27,874Net Income 2021: -$27,8702021Revenue 2022: $0Expenses 2022: $4,345Net Income 2022: -$4,3452022Revenue 2023: $0Expenses 2023: $31,130Net Income 2023: -$31,1302023

Highlighted filing

2023

Revenue$0
Expenses$31,130
Net Income-$31,130
Open 2023 Filing

Filings

Most recent year

2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$0
Liabilities
-
Net assets
$0
Revenue
$0
Expenses
$31,130
Net income
-$31,130
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.31$0.31
2022Detailed filing. Detailed filing data is available for this year.$0.38$0.38$0.00$0.04$0.04
2021Detailed filing. Detailed filing data is available for this year.$0.43$0.43$0.00$0.28$0.28
2020Detailed filing. Detailed filing data is available for this year.$0.70$0.70$0.00$0.09$0.09
2019Detailed filing. Detailed filing data is available for this year.$0.79$0.79$0.01$0.17$0.16
2018Detailed filing. Detailed filing data is available for this year.$0.95$0.95$0.01$0.06$0.05
2017Detailed filing. Detailed filing data is available for this year.$1.00$1.00$0.00$0.08$0.08
2016Detailed filing. Detailed filing data is available for this year.$1.07$1.07$0.00$0.00$0.00
2015Summary only. Only limited summary data is available for this year.$1.08$0.00$0.00$0.01$0.01
2014Summary only. Only limited summary data is available for this year.$1.08$0.00$0.00$0.00$0.00
2013Detailed filing. Detailed filing data is available for this year.$1.07$1.07$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.07$1.07$0.00
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.07$1.07$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 12, 2024
Return Version
2023v5.1
Mission and Program Overview

Mission

BUSINESS LEAGUE

Program Services

DescriptionGrantsExpenses
IRAC SERVES INDEPENDENT OIL REFINERIES THROUGHOUT THE STATE OF CALIFORNIA, PROMOTING THE COLLECTIVE FINANCIAL AND ECONOMIC BETTERMENT OF THE CALIFORNIA REFINERY INDUSTRY BY MONITORING CHANGES IN LAW AND POLICY, AND WHERE APPROPRIATE, MOBILIZING TO ELIMINATE UNFAIR AND DESTRUCTIVE TRADE PRACTICES IMPACTING THE PETROLEUM SECTOR. IRAC NOTES THAT OVER THE LAST SEVERAL YEARS, THE NUMBER OF SMALL REFINERIES IN CALIFORNIA HAS DECREASED. ACCORDINGLY, IRAC ENGAGES IN LIMITED ACTIVITIES, BUT REMAINS DEDICATED TO FULFILL ITS NON-PROFIT PURPOSE.--
Compensation and Service Providers
Top Officer Pay80th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
BRANDON D YOUNGPresident-$0--
CRAIG A MOYERCFO/Secretary-$0--
Filing and Contact Details

Filer

Filer Name
Independent Refiners Association of CA
EIN
95-0863120
Phone
3102315088
Address
2049 CENTURY PARK E STE 1700, LOS ANGELES, CA 90067

Signing Officer

Name
Brandon D Young
Title
CEO
Signed
2024-11-12
Discuss with paid preparer
Yes

Preparer

Firm
Wehrle Accountancy Corporation
Address
511 S MARENGO AVE, PASADENA, CA 91101
Preparer
R Lawrence Wehrle CPA
Phone
6267961545
Raw XML Appendix108 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0CRAIG A MOYER
IRS990EZ/BooksInCareOfDetail/PhoneNum03102315088
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt02049 CENTURY PARK E STE 1700
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0LOS ANGELES
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd0900673119
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt038201
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-31130
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt031130
IRS990EZ/FinalReturnInd0X
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt038201
IRS990EZ/Form990TotalAssetsGrp/EOYAmt00
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt038201
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt038201
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0BRANDON D YOUNG
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1CRAIG A MOYER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1CFO/SECRETARY
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0true
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherChangesInNetAssetsAmt0-7071
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0BUSINESS LEAGUE
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0IRAC SERVES INDEPENDENT OIL REFINERIES THROUGHOUT THE STATE OF CALIFORNIA, PROMOTING THE COLLECTIVE FINANCIAL AND ECONOMIC BETTERMENT OF THE CALIFORNIA REFINERY INDUSTRY BY MONITORING CHANGES IN LAW AND POLICY, AND WHERE APPROPRIATE, MOBILIZING TO ELIMINATE UNFAIR AND DESTRUCTIVE TRADE PRACTICES IMPACTING THE PETROLEUM SECTOR. IRAC NOTES THAT OVER THE LAST SEVERAL YEARS, THE NUMBER OF SMALL REFINERIES IN CALIFORNIA HAS DECREASED. ACCORDINGLY, IRAC ENGAGES IN LIMITED ACTIVITIES, BUT REMAINS DEDICATED TO FULFILL ITS NON-PROFIT PURPOSE.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt031130
IRS990EZ/TotalRevenueAmt00
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleN/AssetsDistributedInd0true
IRS990ScheduleN/AttorneyGeneralNotifiedInd0false
IRS990ScheduleN/BondLiabilitiesDischargedInd0false
IRS990ScheduleN/BondsOutstandingInd0false
IRS990ScheduleN/DirectorOfSuccessorInd0false
IRS990ScheduleN/EmployeeOfSuccessorInd0false
IRS990ScheduleN/LiabilitiesPaidInd0true
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0CASH IN BANK
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt02023-12-31
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN0954388639
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt07071
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt0501 (C) 6
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt0BANK STATEMENT
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt02049 CENTURY PARK E STE 1700
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm0LOS ANGELES
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd0CA
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd0900673119
IRS990ScheduleN/OwnerOfSuccessorInd0false
IRS990ScheduleN/ReceiveCompensationInd0false
IRS990ScheduleN/RequiredToNotifyAGInd0false
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BRANDON D YOUNG
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0INDEPENDENT REFINERS ASSOCIATION OF CA
ReturnHeader/Filer/BusinessNameControlTxt0INDE
ReturnHeader/Filer/EIN0950863120
ReturnHeader/Filer/PhoneNum03102315088
ReturnHeader/Filer/USAddress/AddressLine1Txt02049 CENTURY PARK E STE 1700
ReturnHeader/Filer/USAddress/CityNm0LOS ANGELES
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd090067
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0954606983
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WEHRLE ACCOUNTANCY CORPORATION
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0511 S MARENGO AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PASADENA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd091101
ReturnHeader/PreparerPersonGrp/PhoneNum06267961545
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0R LAWRENCE WEHRLE CPA
ReturnHeader/ReturnTs02024-11-12T11:03:49-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.