Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on this filing.
Western Independent Refiners Association
990EZ • Fiscal year 2018 • 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
92nd percentile
Higher net margin than 92% 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
96th percentile
Faster asset growth than 96% of similar nonprofits.
Revenue Growth
78th percentile
Faster revenue growth than 78% of similar nonprofits.
Balance Sheet
Assets
Up$24,296
Up $13,158 (+118%) from 2017
Net Assets
Up$24,296
Up $13,158 (+118%) from 2017
Liabilities
-
No earlier filing loaded for comparison.
Revenue And Expenses
Revenue
Up$41,402
Up $6,228 (+18%) from 2017
Expenses
Down$28,244
Down $49,597 (-64%) from 2017
Net Income
Up$13,158
Up $55,825 (+131%) from 2017
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2018 to Dec 31, 2018
- Signed
- Nov 15, 2019
- Return Version
- 2018v3.1
- Gross Receipts
- $41,402
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 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
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
- 2019-11-15
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Wehrle Accountancy Corporation
- Address
- 511 S MARENGO AVE, PASADENA, CA 91101-3114
- Preparer
- R Lawrence Wehrle CPA
- Phone
- 6267961545
Supplemental Narrative
Additional Explanations
Other Expenses.1
“OFFICE EXPENSES $9”
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 |
|---|---|---|
| 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 | 11138 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 24296 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 13158 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 28235 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form720FiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 11138 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 24296 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GrossReceiptsAmt | 0 | 41402 |
| IRS990EZ/GrossReceiptsForPublicUseAmt | 0 | 0 |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InitiationFeesAndCapContriAmt | 0 | 0 |
| IRS990EZ/InvestmentIncomeAmt | 0 | 2 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 41400 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 11138 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 24296 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 11138 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 24296 |
| 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 | 9 |
| 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 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/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 | 28244 |
| IRS990EZ/TotalRevenueAmt | 0 | 41402 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | OFFICE EXPENSES $9 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Other Expenses.1 |
| ReturnHeader/BuildTS | 0 | 2020-04-17 16:48:07Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | CRAIG A MOYER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | CFO/SECRETARY |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2019-11-15 |
| 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 | 954606983 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | WEHRLE ACCOUNTANCY CORPORATION |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 511 S MARENGO AVE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | PASADENA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 911013114 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6267961545 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | R LAWRENCE WEHRLE CPA |
| ReturnHeader/ReturnTs | 0 | 2019-11-15T15:54:23-08:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2018-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2018-12-31 |
| ReturnHeader/TaxYr | 0 | 2018 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2018 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $24,296
- Liabilities
- -
- Net assets
- $24,296
- Revenue
- $41,402
- Expenses
- $28,244
- Net income
- $13,158