Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on this filing.
Western Independent Refiners Association
990EZ • Fiscal year 2017 • EIN 95-4388639
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
No value available
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on this filing.
Net Margin
2nd percentile
Higher net margin than 2% of similar nonprofits.
Top Officer Pay
70th percentile
Higher top officer pay than 70% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
2nd percentile
Faster asset growth than 2% of similar nonprofits.
Revenue Growth
83rd percentile
Faster revenue growth than 83% of similar nonprofits.
Balance Sheet
Assets
Down$11,138
Down $42,667 (-79%) from 2016
Net Assets
Down$11,138
Down $42,667 (-79%) from 2016
Liabilities
-
No earlier filing loaded for comparison.
Revenue And Expenses
Revenue
Up$35,174
Up $6,671 (+23%) from 2016
Expenses
Up$77,841
Up $77,748 (+83600%) from 2016
Net Income
Down-$42,667
Down $71,077 (-250%) from 2016
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2017 to Dec 31, 2017
- Signed
- Nov 6, 2018
- Return Version
- 2017v2.2
- Gross Receipts
- $35,174
Mission and Program Overview
Mission
BUSINESS LEAGUE
Program Services
| Description | Grants | Expenses |
|---|---|---|
| WIRA WAS CREATED TO TAKE OVER THE ACTIVITIES OF A FORMER REGIONAL DIVISION OF A NATIONAL TRADE GROUP FOR INDEPENDENT REFINERS OF PETROLEUM PRODUCTS (AMERICAN INDEPENDENT REFINERS ASSOCIATION). THERE ARE APPROXIMATELY TWELVE TO FIFTEEN INDEPENDENT REFINERS OF PETROLEUM PRODUCTS IN CALIFORNIA AND WASHINGTON, AND WIRA'S ACTIVITIES ARE DESIGNED TO BENEFIT ALL SUCH REFINERS. NOT ALL SUCH REFINERS ARE MEMBERS OF WIRA. WIRA'S ACTIVITIES DURING THE YEAR INCLUDED:1 - ENVIRONMENTAL; THIS ONGOING PROJECT MONITORS AND APPRISES MEMBERS OF DEVELOPMENTS IN VARIOUS ENVIRONMENTAL LAWS AND REGULATIONS THAT DO NOT FALL WITHIN ONE OF THE OTHER EXISTING WIRA PROJECTS. WORK IN THIS PROJECT INCLUDES MONITORING THE IMPLEMENTATION OF CAL/EPA'S CERTIFIED UNIFIED PERMITTING AUTHORITY PROGRAM, COMMENTING ON REGULATIONS PROPOSED BY THE FEDERAL MINERALS MANAGEMENT SERVICE CREATING FINANCIAL RESPONSIBILITY REQUIREMENTS UNDER THE OIL POLLUTION ACT OF 1998, AND MONITORING THE ACTIVITIES OF PETROLEUM REFINERY WORK GROUP OF EPA'S COMMON SENSE INITIATIVE PROGRAM.2 - OILIES; WIRA PROVIDES REPRESENTATION AT THE EXECUTIVE SESSIONS OF THE TRADE ASSOCIATION (OILIES).3 - FEDERAL TAXES; PRESENTED MEMBERS' INTERESTS TO AUTHORITIES TO SECURE FAVORABLE CHANGES TO PENDING ENERGY LEGISLATION.4 - ASPHALT VAPOR PRESSURE PROJECT; WIRA IS COORDINATING A TECHNICAL ANALYSIS OF THE VAPOR PRESSURE OF ASPHALT TO COORDINATE THE IMPLICATION OF SUCH VAPOR PRESSURE ON AIR QUALITY REGULATIONS. THESE COSTS ARE FOR TESTING, SAMPLING AND ESTABLISHING PROTOCOL FOR THE MUTUAL BENEFIT OF ITS MEMBERS. | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Craig A Moyer | CFO/Secretary | - | $0 | - | - |
| Brandon D Young | Chairman/Pres | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Western Independent Refiners Association
- EIN
- 95-4388639
- Phone
- 3102315583
- Address
- 11355 West Olympic Blvd, Los Angeles, CA 90064
Signing Officer
- Name
- Craig A Moyer
- Title
- CFO/Secretary
- Signed
- 2018-11-06
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Sorensen & Associates
- Address
- 350 S Figueroa St Ste 670, Los Angeles, CA 90071
- Preparer
- Eric R Sorensen CPA
- Phone
- 2136280960
Supplemental Narrative
Additional Explanations
Other Expenses.1002
“Office Expenses $11”
Raw XML Appendix93 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/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | Craig A Moyer |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 3103124000 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 11355 West Olympic Blvd |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | Los Angeles |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 900641614 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 53805 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 11138 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -42667 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 77830 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form720FiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 53805 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 11138 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GrossReceiptsAmt | 0 | 35174 |
| IRS990EZ/GrossReceiptsForPublicUseAmt | 0 | 0 |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InitiationFeesAndCapContriAmt | 0 | 0 |
| IRS990EZ/InvestmentIncomeAmt | 0 | 24 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 35150 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 53805 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 11138 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 53805 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 11138 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | Craig A Moyer |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | Brandon D Young |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | CFO/SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Chairman/Pres |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationFiled990TInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 11 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | BUSINESS LEAGUE |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | WIRA WAS CREATED TO TAKE OVER THE ACTIVITIES OF A FORMER REGIONAL DIVISION OF A NATIONAL TRADE GROUP FOR INDEPENDENT REFINERS OF PETROLEUM PRODUCTS (AMERICAN INDEPENDENT REFINERS ASSOCIATION). THERE ARE APPROXIMATELY TWELVE TO FIFTEEN INDEPENDENT REFINERS OF PETROLEUM PRODUCTS IN CALIFORNIA AND WASHINGTON, AND WIRA'S ACTIVITIES ARE DESIGNED TO BENEFIT ALL SUCH REFINERS. NOT ALL SUCH REFINERS ARE MEMBERS OF WIRA. WIRA'S ACTIVITIES DURING THE YEAR INCLUDED:1 - ENVIRONMENTAL; THIS ONGOING PROJECT MONITORS AND APPRISES MEMBERS OF DEVELOPMENTS IN VARIOUS ENVIRONMENTAL LAWS AND REGULATIONS THAT DO NOT FALL WITHIN ONE OF THE OTHER EXISTING WIRA PROJECTS. WORK IN THIS PROJECT INCLUDES MONITORING THE IMPLEMENTATION OF CAL/EPA'S CERTIFIED UNIFIED PERMITTING AUTHORITY PROGRAM, COMMENTING ON REGULATIONS PROPOSED BY THE FEDERAL MINERALS MANAGEMENT SERVICE CREATING FINANCIAL RESPONSIBILITY REQUIREMENTS UNDER THE OIL POLLUTION ACT OF 1998, AND MONITORING THE ACTIVITIES OF PETROLEUM REFINERY WORK GROUP OF EPA'S COMMON SENSE INITIATIVE PROGRAM.2 - OILIES; WIRA PROVIDES REPRESENTATION AT THE EXECUTIVE SESSIONS OF THE TRADE ASSOCIATION (OILIES).3 - FEDERAL TAXES; PRESENTED MEMBERS' INTERESTS TO AUTHORITIES TO SECURE FAVORABLE CHANGES TO PENDING ENERGY LEGISLATION.4 - ASPHALT VAPOR PRESSURE PROJECT; WIRA IS COORDINATING A TECHNICAL ANALYSIS OF THE VAPOR PRESSURE OF ASPHALT TO COORDINATE THE IMPLICATION OF SUCH VAPOR PRESSURE ON AIR QUALITY REGULATIONS. THESE COSTS ARE FOR TESTING, SAMPLING AND ESTABLISHING PROTOCOL FOR THE MUTUAL BENEFIT OF ITS MEMBERS. |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 77841 |
| IRS990EZ/TotalRevenueAmt | 0 | 35174 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Office Expenses $11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Other Expenses.1002 |
| ReturnHeader/BuildTS | 0 | 2019-02-21 02:37:17Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Craig A Moyer |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | CFO/Secretary |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2018-11-06 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Western Independent Refiners Association |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | WEST |
| ReturnHeader/Filer/EIN | 0 | 954388639 |
| ReturnHeader/Filer/PhoneNum | 0 | 3102315583 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 11355 West Olympic Blvd |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Los Angeles |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 90064 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 870806918 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Sorensen & Associates |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 350 S Figueroa St Ste 670 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Los Angeles |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 90071 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2136280960 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Eric R Sorensen CPA |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2018-11-09T15:14:40-08:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2017-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2017-12-31 |
| ReturnHeader/TaxYr | 0 | 2017 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2017 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $11,138
- Liabilities
- -
- Net assets
- $11,138
- Revenue
- $35,174
- Expenses
- $77,841
- Net income
- -$42,667