Civic Intelligence

Western Independent Refiners Association

EIN 95-4388639 • 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 2024

Liabilities / Revenue

Score unavailable

No value available

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

Source year 2024

Net Margin

21st percentile

-22%

Higher net margin than 21% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Top Officer Pay

80th percentile

$0

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)6 • <$500k nonprofits • Source year 2024

Asset Growth

48th percentile

-1.9%

Faster asset growth than 48% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

35th percentile

-7.7%

Faster revenue growth than 35% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$139,825

Down $2,654 (-1.9%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

$139,825

Down $2,654 (-1.9%) from 2023

Operations
Liabilities / RevenueScore unavailableNet Margin21st percentile

Revenue

Down

$45,015

Down $3,750 (-7.7%) from 2023

Expenses

Down

$54,741

Down $9,732 (-15%) from 2023

Net Income

Up

-$9,726

Up $5,982 (+38%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth48th percentile

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

$200K$150K$100K$50K$0Assets 2011: $31,117Net Assets 2011: $31,1172011Assets 2012: $12,781Liabilities 2012: $02012Assets 2013: $1,401Net Assets 2013: $1,4012013Assets 2014: $6,609Net Assets 2014: $6,6092014Assets 2015: $25,395Liabilities 2015: $02015Assets 2016: $53,805Net Assets 2016: $53,8052016Assets 2017: $11,138Net Assets 2017: $11,1382017Assets 2018: $24,296Net Assets 2018: $24,2962018Assets 2019: $58,723Net Assets 2019: $58,7232019Assets 2020: $109,866Net Assets 2020: $109,8662020Assets 2021: $134,100Net Assets 2021: $134,1002021Assets 2022: $158,187Net Assets 2022: $158,1872022Assets 2023: $142,479Net Assets 2023: $142,4792023Assets 2024: $139,825Net Assets 2024: $139,8252024

Highlighted filing

2024

Assets$139,825
Liabilities-
Net Assets$139,825
Open 2024 Filing

Operations Trend

Revenue Growth35th percentile

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

$150K$100K$50K$0-$50KRevenue 2011: $56,102Expenses 2011: $31,140Net Income 2011: $24,9622011Revenue 2012: $102,920Expenses 2012: $121,256Net Income 2012: -$18,3362012Revenue 2013: $28,052Expenses 2013: $39,432Net Income 2013: -$11,3802013Revenue 2014: $45,251Expenses 2014: $40,043Net Income 2014: $5,2082014Revenue 2015: $45,203Expenses 2015: $26,417Net Income 2015: $18,7862015Revenue 2016: $28,503Expenses 2016: $93Net Income 2016: $28,4102016Revenue 2017: $35,174Expenses 2017: $77,841Net Income 2017: -$42,6672017Revenue 2018: $41,402Expenses 2018: $28,244Net Income 2018: $13,1582018Revenue 2019: $63,755Expenses 2019: $29,328Net Income 2019: $34,4272019Revenue 2020: $63,758Expenses 2020: $12,615Net Income 2020: $51,1432020Revenue 2021: $52,513Expenses 2021: $28,279Net Income 2021: $24,2342021Revenue 2022: $41,265Expenses 2022: $17,178Net Income 2022: $24,0872022Revenue 2023: $48,765Expenses 2023: $64,473Net Income 2023: -$15,7082023Revenue 2024: $45,015Expenses 2024: $54,741Net Income 2024: -$9,7262024

Highlighted filing

2024

Revenue$45,015
Expenses$54,741
Net Income-$9,726
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$139,825
Liabilities
-
Net assets
$139,825
Revenue
$45,015
Expenses
$54,741
Net income
-$9,726
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.40$1.40$0.45$0.55$0.10
2023Detailed filing. Detailed filing data is available for this year.$1.42$1.42$0.49$0.64$0.16
2022Detailed filing. Detailed filing data is available for this year.$1.58$1.58$0.41$0.17$0.24
2021Detailed filing. Detailed filing data is available for this year.$1.34$1.34$0.53$0.28$0.24
2020Detailed filing. Detailed filing data is available for this year.$1.10$1.10$0.64$0.13$0.51
2019Detailed filing. Detailed filing data is available for this year.$0.59$0.59$0.64$0.29$0.34
2018Detailed filing. Detailed filing data is available for this year.$0.24$0.24$0.41$0.28$0.13
2017Detailed filing. Detailed filing data is available for this year.$0.11$0.11$0.35$0.78$0.43
2016Detailed filing. Detailed filing data is available for this year.$0.54$0.54$0.29$0.00$0.28
2015Summary only. Only limited summary data is available for this year.$0.25$0.00$0.45$0.26$0.19
2014Detailed filing. Detailed filing data is available for this year.$0.07$0.07$0.45$0.40$0.05
2013Detailed filing. Detailed filing data is available for this year.$0.01$0.01$0.28$0.39$0.11
2012Summary only. Only limited summary data is available for this year.$0.13$0.00$1.03$1.21$0.18
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.31$0.31$0.56$0.31$0.25
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 11, 2025
Return Version
2024v5.2
Gross Receipts
$45,015
Mission and Program Overview

Mission

BUSINESS LEAGUE

Program Services

DescriptionGrantsExpenses
WIRA WAS CREATED TO TAKE OVER THE ACTIVITIES OF A FORMER REGIONAL DIVISION OF ANATIONAL TRADE GROUP FOR INDEPENDENT REFINERS OF PETROLEUM PRODUCTS (AMERICANINDEPENDENT REFINERS ASSOCIATION). THERE ARE APPROXIMATELY TWELVE TO FIFTEENINDEPENDENT REFINERS OF PETROLEUM PRODUCTS IN CALIFORNIA AND WASHINGTON, ANDWIRA'S ACTIVITIES ARE DESIGNED TO BENEFIT ALL SUCH REFINERS. NOT ALL SUCHREFINERS ARE MEMBERS OF WIRA. WIRA'S ACTIVITIES DURING THE YEAR INCLUDED:1 - ENVIRONMENTAL; THIS ONGOING PROJECT MONITORS AND APPRISES MEMBERS OFDEVELOPMENTS IN VARIOUS ENVIRONMENTAL LAWS AND REGULATIONS THAT DO NOT FALL WITHINONE OF THE OTHER EXISTING WIRA PROJECTS. WORK IN THIS PROJECT INCLUDES MONITORINGTHE IMPLEMENTATION OF CAL/EPA'S CERTIFIED UNIFIED PERMITTING AUTHORITY PROGRAM,COMMENTING ON REGULATIONS PROPOSED BY THE FEDERAL MINERALS MANAGEMENT SERVICECREATING FINANCIAL RESPONSIBILITY REQUIREMENTS UNDER THE OIL POLLUTION ACT OF1998, AND MONITORING THE ACTIVITIES OF PETROLEUM REFINERY WORK GROUP OF EPA'SCOMMON SENSE INITIATIVE PROGRAM.2 - OILIES; WIRA PROVIDES REPRESENTATION AT THE EXECUTIVE SESSIONS OF THE TRADEASSOCIATION (OILIES).3 - FEDERAL TAXES; PRESENTED MEMBERS' INTERESTS TO AUTHORITIES TO SECUREFAVORABLE CHANGES TO PENDING ENERGY LEGISLATION.4 - ASPHALT VAPOR PRESSURE PROJECT; WIRA IS COORDINATING A TECHNICAL ANALYSIS OFTHE VAPOR PRESSURE OF ASPHALT TO COORDINATE THE IMPLICATION OF SUCH VAPOR PRESSUREON AIR QUALITY REGULATIONS. THESE COSTS ARE FOR TESTING, SAMPLING ANDESTABLISHING PROTOCOL FOR THE MUTUAL BENEFIT OF ITS MEMBERS.--
Compensation and Service Providers
Top Officer Pay80th percentile

Employees

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

Filer

Filer Name
Western Independent Refiners Association
EIN
95-4388639
Phone
3102315088
Address
2049 CENTURY PARK E STE 1700, LOS ANGELES, CA 90067

Signing Officer

Name
Brandon D Young
Title
CEO
Signed
2025-11-11
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 Appendix92 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
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IRS990EZ/BooksInCareOfDetail/PersonNm0CRAIG A MOYER
IRS990EZ/BooksInCareOfDetail/PhoneNum03102315088
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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0LOS ANGELES
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd0900673119
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0142479
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0139825
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
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IRS990EZ/ExcessOrDeficitForYearAmt0-9726
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IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
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IRS990EZ/Form990TotalAssetsGrp/EOYAmt0139825
IRS990EZ/FundraisingGrossIncomeAmt00
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IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt015
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt045000
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0142479
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0139825
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0142479
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0139825
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0CFO/SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1CHAIRMAN/PRES
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherChangesInNetAssetsAmt07072
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0BUSINESS LEAGUE
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0WIRA WAS CREATED TO TAKE OVER THE ACTIVITIES OF A FORMER REGIONAL DIVISION OF ANATIONAL TRADE GROUP FOR INDEPENDENT REFINERS OF PETROLEUM PRODUCTS (AMERICANINDEPENDENT REFINERS ASSOCIATION). THERE ARE APPROXIMATELY TWELVE TO FIFTEENINDEPENDENT REFINERS OF PETROLEUM PRODUCTS IN CALIFORNIA AND WASHINGTON, ANDWIRA'S ACTIVITIES ARE DESIGNED TO BENEFIT ALL SUCH REFINERS. NOT ALL SUCHREFINERS ARE MEMBERS OF WIRA. WIRA'S ACTIVITIES DURING THE YEAR INCLUDED:1 - ENVIRONMENTAL; THIS ONGOING PROJECT MONITORS AND APPRISES MEMBERS OFDEVELOPMENTS IN VARIOUS ENVIRONMENTAL LAWS AND REGULATIONS THAT DO NOT FALL WITHINONE OF THE OTHER EXISTING WIRA PROJECTS. WORK IN THIS PROJECT INCLUDES MONITORINGTHE IMPLEMENTATION OF CAL/EPA'S CERTIFIED UNIFIED PERMITTING AUTHORITY PROGRAM,COMMENTING ON REGULATIONS PROPOSED BY THE FEDERAL MINERALS MANAGEMENT SERVICECREATING FINANCIAL RESPONSIBILITY REQUIREMENTS UNDER THE OIL POLLUTION ACT OF1998, AND MONITORING THE ACTIVITIES OF PETROLEUM REFINERY WORK GROUP OF EPA'SCOMMON SENSE INITIATIVE PROGRAM.2 - OILIES; WIRA PROVIDES REPRESENTATION AT THE EXECUTIVE SESSIONS OF THE TRADEASSOCIATION (OILIES).3 - FEDERAL TAXES; PRESENTED MEMBERS' INTERESTS TO AUTHORITIES TO SECUREFAVORABLE CHANGES TO PENDING ENERGY LEGISLATION.4 - ASPHALT VAPOR PRESSURE PROJECT; WIRA IS COORDINATING A TECHNICAL ANALYSIS OFTHE VAPOR PRESSURE OF ASPHALT TO COORDINATE THE IMPLICATION OF SUCH VAPOR PRESSUREON AIR QUALITY REGULATIONS. THESE COSTS ARE FOR TESTING, SAMPLING ANDESTABLISHING PROTOCOL FOR THE MUTUAL BENEFIT OF ITS MEMBERS.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt054741
IRS990EZ/TotalRevenueAmt045015
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BRANDON D YOUNG
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WESTERN INDEPENDENT REFINERS ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0WEST
ReturnHeader/Filer/EIN0954388639
ReturnHeader/Filer/PhoneNum03102315088
ReturnHeader/Filer/USAddress/AddressLine1Txt02049 CENTURY PARK E STE 1700
ReturnHeader/Filer/USAddress/CityNm0LOS ANGELES
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
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ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0954606983
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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/ReturnTs02025-11-11T11:07:07-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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