FIRE DISTRICTS ASSOCIATION OF CALI… - Form 990 Financial Data

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1987

Legal Domicile

Principal Officer

ERIC WALDER

Phone

9162312941

Tax Period

2023-07-01 to 2024-06-30

FIRE DISTRICTS ASSOCIATION OF CALIFORNIA, founded in 1987, is a small nonprofit that reported $289K in total revenue in fiscal year 2023.

Mission

TO PROVIDE FIRE DISTRICTS WITHIN CALIFORNIA WITH REPRESENTATION AND LEGISLATIVE ADVOCACY.

Program Service Accomplishments

Program 1

PROVIDED MEMBERS WITH PROGRAMS, SERVICES, AND CLASSES TO HELP THE DISTRICTS THEY SERVE AND THEIR PERSONNEL AND REPRESENTATIVES BECOME MORE SUCCESSFUL AND EFFECTIVE.

Program 2

PROVIDED MEMBERS WITH REPRESENTATION AND ADVOCACY IN CALIFORNIA'S LEGISLATURE BY CONCURRENTLY FIGHTING AND REFUTING LAWS THAT NEGATIVELY IMPACT MEMBER DISTRICTS AND ADVOCATING, SUPPORTING, AND...

PROVIDED MEMBERS WITH REPRESENTATION AND ADVOCACY IN CALIFORNIA'S LEGISLATURE BY CONCURRENTLY FIGHTING AND REFUTING LAWS THAT NEGATIVELY IMPACT MEMBER DISTRICTS AND ADVOCATING, SUPPORTING, AND INTRODUCING LAWS BENEFICIAL TO THEIR DISTRICTS.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $289,388

Investment Income $91

Other Revenue $0

TOTAL REVENUE $289,479

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $287,878

TOTAL EXPENSES $287,878

Year-over-Year Comparison

	2023	2022	Change
Revenue	$289,479	$293,846	0.0%
Expenses	$287,878	$310,944	-0.1%
Net Income	$1,601	$-17,098	-1.1%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
WILLIE SAPETA	Director	1.00	Director	$0	$0	$0
CATHERINE SMITH	Executive Dir.	8.00	Director	$0	$0	$0
RICHARD PEARCE	Treasurer	4.00	Officer Director	$0	$0	$0
TIM HENRY	Director	1.00	Director	$0	$0	$0
STEVE LEIGHTON	Director	1.00	Director	$0	$0	$0
STEVE KOVACS	Director	1.00	Director	$0	$0	$0
KIRK NOFFSINGER	Director	1.00	Director	$0	$0	$0
CHRIS TUBBS	Director	1.00	Director	$0	$0	$0
BRIAN HELMICK	Director	1.00	Director	$0	$0	$0
PATRICK HANNA	Director	1.00	Director	$0	$0	$0
JEFF WILLIS	1st VP	4.00	Officer Director	$0	$0	$0
DON BUTZ	2nd VP	4.00	Officer Director	$0	$0	$0
JIM COMISKY	Past President	1.00	Officer Director	$0	$0	$0
ROBERT SILANO	Director	1.00	Director	$0	$0	$0
GEOFF BELYEA	Director	1.00	Director	$0	$0	$0
ERIC WALDER	President	4.00	Officer Director	$0	$0	$0
JEFF GILBERT	Director	1.00	Director	$0	$0	$0
KYLE HEGGSTROM	Director	1.00	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	No data	No data	No data	No data
2024	$289,479	$287,878	$203,475	$1,601
2023	$293,846	$310,944	$191,707	$-17,098
2022	$216,594	$230,057	$203,867	$-13,463

FIRE DISTRICTS ASSOCIATION OF CALIFORNIA