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Nonprofiteer
← WESTERN FIRE CHEIFS ASSN

Form 990 for tax year 2024

Filed by WESTERN FIRE CHEIFS ASSN.

Totals

Total revenue
$4,883,391
Total expenses
$4,849,688
Contributions and grants received
$3,317,802
Grants paid
$171,375
Program service revenue
$1,484,662
Investment income
$8,365
Other revenue
$72,562
Total assets, end of year
$3,120,408
Total liabilities, end of year
$982,447
Net assets or fund balances, end of year
$2,137,961
Program services expenses (Part IX)
$3,880,064
Management and general expenses
$969,624
Fundraising expenses
$0
Program service expenses (Part III)
$3,880,064

Program services were 80.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1f · All other contributions, gifts and grants

    $3,317,802

  • 2a · Program service revenue: ADVERTISING

    total $383,837 · related or exempt $383,837

  • 2b · Program service revenue: FORCE INCOME

    total $100,700 · related or exempt $100,700

  • 2c · Program service revenue: MANAGEMENT FEES

    total $125,370 · related or exempt $125,370

  • 2d · Program service revenue: ROYALTIES/GPO

    total $535,715 · related or exempt $535,715

  • 2e · Program service revenue: STRATEGIC PARTNERSHIP INC

    total $156,875 · related or exempt $156,875

  • 2f · All other program service revenue

    total $182,165 · related or exempt $182,165

  • 3 · Investment income

    total $8,365 · related or exempt $8,365

  • 4 · Income from investment of tax-exempt bond proceeds

    total $0

  • 5 · Royalties

    total $0

  • 6d · Net rental income or loss

    total $0

  • 7d · Net gain or loss

    total $0

  • 8c · Net income from fundraising events

    total $0

  • 9c · Net income from gaming

    total $0

  • 10c · Net income from sales of inventory

    total $0

  • 11a · Other revenue: EXECUTIVE RECRUITMENT INCOME

    total $70,239 · related or exempt $70,239

  • 11b · Other revenue: REFUNDS

    total $2,323 · related or exempt $2,323

  • 11e · Other revenue, total

    $72,562

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $168,975 · program services $168,975

  • 2 · Grants to domestic individuals

    total $2,400 · program services $2,400

  • 3 · Grants to foreign organizations and individuals

    total $0

  • 4 · Benefits paid to or for members

    total $0

  • 5 · Compensation of officers, directors and key employees

    total $0

  • 6 · Compensation of disqualified persons

    total $0

  • 7 · Other salaries and wages

    total $1,351,130 · program services $648,256 · management and general $702,874

  • 8 · Pension plan contributions

    total $0

  • 9 · Other employee benefits

    total $0

  • 10 · Payroll taxes

    total $0

  • 11a · Fees: management

    total $0

  • 11b · Fees: legal

    total $17,519 · management and general $17,519

  • 11c · Fees: accounting

    total $5,950 · management and general $5,950

  • 11d · Fees: lobbying

    total $0

  • 11e · Fees: professional fundraising services

    total $0

  • 11f · Fees: investment management

    total $0

  • 11g · Fees: other

    total $1,530,714 · program services $1,501,304 · management and general $29,410

  • 12 · Advertising and promotion

    total $25,821 · program services $15,401 · management and general $10,420

  • 13 · Office expenses

    total $67,876 · program services $43,616 · management and general $24,260

  • 14 · Information technology

    total $1,182,789 · program services $1,182,789

  • 15 · Royalties

    total $0

  • 16 · Occupancy

    total $14,218 · management and general $14,218

  • 17 · Travel

    total $235,891 · program services $175,983 · management and general $59,908

  • 18 · Travel or entertainment for public officials

    total $0

  • 19 · Conferences, conventions and meetings

    total $145,109 · program services $131,965 · management and general $13,144

  • 20 · Interest

    total $0

  • 21 · Payments to affiliates

    total $0

  • 22 · Depreciation, depletion and amortization

    total $19,675 · management and general $19,675

  • 23 · Insurance

    total $11,601 · management and general $11,601

  • 24a · Other expenses: COMMUNICATION AND TECHNOLOGY

    total $29,347 · management and general $29,347

  • 24b · Other expenses: BANKING AND FINANCE

    total $18,162 · management and general $18,162

  • 24c · Other expenses: MISCELLANEOUS

    total $13,136 · management and general $13,136

  • 24d · Other expenses: Royalties

    total $9,375 · program services $9,375

  • 24e · All other expenses

    total $0

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $188,918 · end of year $562,226

  • 2 · Savings and temporary cash investments

    beginning of year $783,071 · end of year $1,129,007

  • 3 · Pledges and grants receivable

    end of year $0

  • 4 · Accounts receivable

    beginning of year $920,940 · end of year $945,595

  • 5 · Loans and receivables from officers and key people

    end of year $0

  • 6 · Loans and receivables from disqualified persons

    end of year $0

  • 7 · Other notes and loans receivable

    end of year $0

  • 8 · Inventories for sale or use

    end of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $49,920 · end of year $142,132

  • 10a · Land, buildings and equipment: cost or other basis

    $594,317

  • 10b · Land, buildings and equipment: accumulated depreciation

    $252,869

  • 10c · Land, buildings and equipment, net

    beginning of year $361,121 · end of year $341,448

  • 11 · Investments: publicly traded securities

    end of year $0

  • 12 · Investments: other securities

    end of year $0

  • 13 · Investments: program-related

    end of year $0

  • 14 · Intangible assets

    end of year $0

  • 15 · Other assets

    beginning of year $2 · end of year $0

  • 17 · Accounts payable and accrued expenses

    beginning of year $93,464 · end of year $684,247

  • 19 · Deferred revenue

    beginning of year $106,250 · end of year $298,200

  • 27 · Net assets without donor restrictions

    beginning of year $1,247,910 · end of year $1,009,097

  • 28 · Net assets with donor restrictions

    beginning of year $856,348 · end of year $1,128,864

Mission and programs · 2024

Mission

TO PURSUE THE PROTECTION OF LIFE AND PROPERTY BY LEADERSHIP, EDUCATION AND SUPPORT FOR ITS MEMBERS AND AFFILIATE ORGANIZATIONS.

Activities or mission (Part I)

MEMBER SUPPORT, RESEARCH, EDUCATION, AND DEVELOPMENT OF FIRE CODES

  • THE ASSOCIATION PROVIDES FOR THE PROMOTION, RESEARCH, EDUCATION AND DEVELOPMENT OF CODES FOR THE PURPOSE OF PREVENTING, SUPPRESSING AND EXTINGUISHING FIRES.

    Expenses $2,031,318 · Revenue $321,383

  • THE PUBLIC SAFETY CLOUD IS BEING DEVELOPED TO ALLOW ALL CONNECTED PUBLIC SAFETY ORGANIZATIONS TO LEVERAGE SHARED, TRUSTED AND TIMELY INFORMATION.

    Expenses $753,571

  • DAILY DISPATCH - COMPILED AND DISTRIBUTED A FREE SUBSCRIPTION-BASED, STATE-SPECIFIC ELECTRONIC NEWSLETTER TO OVER 75,000 FIRE AND LAW ENFORCEMENT SERVICE MEMBERS EACH WEEKDAY TO PROVIDE INFORMATION RELATED TO MEMBER SUPPORT, AND RESEARCH, EDUCATION AND DEVELOPMENT OF FIRE PREVENTION CODES.

    Expenses $353,593 · Revenue $383,837

  • FIRE RESCUE GROUP PURCHASING ORGANIZATION - A NATIONAL GROUP PURCHASING PROGRAM AVAILABLE TO ALL 50 STATES WHICH BRINGS COST SAVINGS TO FIRE DEPARTMENTS ACROSS THE COUNTRY. ROYALTIES GIVE BACK TO THE STATES AND DIVISIONS TOTALED $9,375 IN 2024.

    Expenses $347,845 · Grants $118,975 · Revenue $535,715

  • RAPID, SCALABLE OUTDOOR AND INDOOR MACHINE LEARNINGS BASED MAPPING OF FIRE DEPARTMENT PRE-PLANS: WFCA'S PROJECT WILL TEST AND VALIDATE THE APPLICATION OF GEOCAM VISUAL MAPPING SYSTEM TO PROVE ITS FEASIBILITY TO AUTOMATE CITY-SCALE FIRE PRE-PLAN MAPS ACROSS COMPLEX OUTDOOR AND INDOOR ENVIRONMENTS. THEY WILL DEVELOP A MACHINE-LEARNING-BASED PRODUCT AND SERVICE THAT WILL PROVIDE GEO-LOCATED IMAGERY OUTDOORS AND INDOORS, SUPPORTING REMOTE AND FREQUENT VIRTUAL TRAINING FOR DEPARTMENT MEMBERS AND EMERGENCY RESPONSE PRE-PLANS ON CRITICAL STRUCTURES WITHIN A CITY. IT WILL ALSO ENABLE PARTICIPATING DEPARTMENTS TO OBTAIN NEW INFORMATION ABOUT STRUCTURAL CHANGES ON A REGULAR BASIS TO IMPROVE ON-DEMAND PREPLANNING.

    Expenses $175,022 · Revenue $179,622

  • THE ORGANIZATION ALSO INVESTED IN CREATING A FIRE MAP FOR THE PUBLIC AVAILABLE AT THEIR SITE: WWW.WFCA/FIRE-MAP. THE WESTERN FIRE CHIEFS ASSOCIATION (WFCA) FIRE MAP DEPICTS ACTIVE AND RECENT WILDLAND FIRES IN THE WESTERN UNITED STATES AND ALASKA. THE FIRE MAP DRAWS NEAR REAL-TIME 911 DISPATCH CALL DATA FROM PULSEPOINT. EMERGING AND ONGOING WILDLAND FIRE LOCATION AND BOUNDARY DATA ARE PROVIDED BY THE NATIONAL INTERAGENCY FIRE CENTER IRWIN FEEDS. FIRIS (CALIFORNIA ONLY) PROVIDES EARLY FIRE PERIMETER AND 3 HOUR FORECASTING MODELS. FIRE DISPATCH AND LOCATION DATA ARE APPROXIMATE AND NO WARRANTY IS GIVEN AS TO THE ACCURACY OR COMPLETENESS OF THE DATA.

    Expenses $112,992 · Revenue $25,000

  • MULTI-STATE ALIGNMENT OF LOCAL GOVERNMENT AND THE INSURANCE INDUSTRY ON PARCEL AND COMMUNITY LEVEL MITIGATIONS IN THE WILDLAND URBAN INTERFACE(WUI): THE PURPOSE OF THIS GRANT IS TO ESTABLISH KEY STAKEHOLDER ALIGNMENT IN FOUR WESTERN STATES ON PARCEL AND COMMUNITY LEVEL MITIGATIONS THAT MATTER IN THE WILDLAND URBAN INTERFACE (WUI). THOSE KEY STAKEHOLDERS ARE THE STATE FIRE MARSHAL (OR WARDEN), THE STATE INSURANCE REGULATORY OFFICE, THE STATE/REGIONAL INSURANCE INDUSTRY AND THE STATE FIRE CHIEF'S ASSOCIATION.

    Expenses $75,786 · Grants $50,000

  • WILDLAND URBAN INTERFACE FIRE RESPONSE RATING(FRR): BY DECEMBER 2024, A COMPREHENSIVE RATING METHODOLOGY OF A WUI COMMUNITY'S INITIAL RESPONSE CAPABILITY TO PREVENT CONFLAGRATION BY DISRUPTING FIRE SPREAD INTO A COMMUNITY FROM THE IMMEDIATE VEGETATIVE LANDSCAPE, AND WITHIN THE COMMUNITY FROM STRUCTURE TO STRUCTURE SPREAD, WILL HAVE BEEN DEVELOPED AND PILOTED AS A CATASTROPHE RISK AND GRAPH THEORY MODEL MITIGATION VARIABLE AGAINST PROPERTY LOSS.

    Expenses $29,937

  • THE WILDFIRE INITIATIVE (CWR) IS DIRECTED BY THE WILDFIRE POLICY COMMITTEE TO ENGAGE IN ACTIVITIES THAT IMPROVE THE RESPONSE CAPABILITIES OF AMERICA'S FIRE SERVICE TO CATASTROPHIC WILDFIRES. THIS IS DONE THROUGH TARGETED EVENTS, INFORMATION SHARING, AND HIGH-LEVEL SUPPORT OF EMERGING TECHNOLOGIES. THE PROGRAM IS SUPPORTED THROUGH A CONSULTING SERVICE THAT PROVIDES FIRE SERVICE INSIGHT TO PUBLIC SAFETY COMPANIES. RETIRED FIRE CHIEFS ARE HIRED TO PROVIDE THESE SERVICES AS CONTRACTORS.

    Revenue $39,105

  • WILDFIRE DECISION AND DATA MAPPING: THE PROJECT WILL EXAMINE WILDFIRE MANAGEMENT DECISIONS AND INTERVENTIONS TO DEVELOP A DECISION MODEL IDENTIFYING WORKFLOW, DECISION POINTS, TIME NEEDS AND RELATIONSHIPS BETWEEN DISCREET FIREFIGHTING POSITIONS AND TASKS. THE GOAL IS TO PROVIDE A SCIENCE BASED DECISION MODEL ENABLING NASA AND THE WILDFIRE COMMUNITY TO ALIGN AND PRIORITIZE INVESTMENTS IN SENSORS AND SYSTEMS, DATA AND DATA ANALYTICS, RESILIENCE AND PRE-EVENT MITIGATION AND OPERATIONAL REDESIGN BASED ON DESIRED OUTCOMES.

  • WILDFIRE SELF MITIGATION INCENTIVE RESEARCH: A PROJECT IN PARTNERSHIP WITH OREGON STATE UNIVERSITY WILL CONDUCT FIELD RESEARCH WITHIN THE METHODS APPROVED BY THE OREGON STATE UNIVERSITY INSTITUTIONAL REVIEW BOARD TO STUDY THE EFFECTIVENESS OF INCENTIVES TO PROMOTE SELF-MITIGATION BY PROPERTY OWNERS IN OREGON.

    Grants $2,400

  • WILDLAND URBAN INTERFACE FIRE RESPONSE RATING(WRR)- TO SUPPORT AN INTEGRATED SYSTEM FOR PRIORITIZING, IMPLEMENTING AND TRACKING SCIENCE BASED FIRE MITIGATIONS IN VULNERABLE COMMUNITIES. BY JUNE 2025 NOVEL SOLUTIONS WILL BE DEVELOPED AND IMPLEMENTED FOR AN INTEGRATED SYSTEM THAT ALLOWS AT RISK COMMUNITIES TO BE ASSESSED TO IDENTIFY FIRE PATHWAYS, PROVIDED WITH SPECIFIC FUEL TREATMENTS INCLUSIVE OF LOCATION, PRESCRIPTION AND RETURN INTERVAL, AND GIVEN A MECHANISM TO REPORT PROGRESS, UNDERSTAND MITIGATION RETURN ON INVESTMENT AND VISUALIZE RESIDUAL RISK THROUGH A DYNAMIC COMMUNITY WILDFIRE PREVENTION PLAN LINKED TO CATASTROPHIC RISK MODELS.

  • JANUS - CREATE AN AR SYSTEM THAT WILL DISPLAY MITIGATION RECOMMENDATIONS TO PROPERTY OWNERS IN WIDELY AVAILABLE AND USER-FRIENDLY COMMERCIAL-OFF-THE-SHELF AR INTERFACES.

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Mauricio Zuniga

    DIRECTOR OF DIGITA

    Total calculated
    $164,719
    From this org
    $155,000
    From related orgs
    $0
    Other
    $9,719
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $155,000
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    $9,719
    Filer's total
    $164,719
  • David Van Ballegooijen

    COO

    Total calculated
    $152,488
    From this org
    $129,492
    From related orgs
    $0
    Other
    $22,996
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $129,492
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    $22,996
    Filer's total
    $152,488
  • Anne E Razo

    BUSINESS DEV DIREC

    Total calculated
    $118,899
    From this org
    $102,064
    From related orgs
    $0
    Other
    $16,835
    Hours/week
    40
  • Heidi Arnold

    EXECUTIVE OFFICER

    Total calculated
    $118,100
    From this org
    $118,100
    From related orgs
    $0
    Other
    $0
    Hours/week
    40
  • Teila Leighton

    OUTREACH DIRECTOR

    Total calculated
    $115,673
    From this org
    $97,448
    From related orgs
    $0
    Other
    $18,225
    Hours/week
    40
  • Tom Shannon

    ARIZONA

    Total calculated
    $0
    Hours/week
    2
  • Rich Cowger

    MONTANA

    Total calculated
    $0
    Hours/week
    2
  • Scott Freitag

    ARIZONA

    Total calculated
    $0
    Hours/week
    2
  • Mark Niemeyer

    President

    Total calculated
    $0
    Hours/week
    2
  • Doug Schrage

    INTERNAL. DIR.

    Total calculated
    $0
    Hours/week
    2
  • Rich Etheridge

    ALASKA

    Total calculated
    $0
    Hours/week
    2
  • Stanley Torres

    WESTERN PACIFIC

    Total calculated
    $0
    Hours/week
    2
  • Jeff Murray

    HAWAII

    Total calculated
    $0
    Hours/week
    2
  • Charlie Butterfield

    IDAHO

    Total calculated
    $0
    Hours/week
    2
  • Jeremy Craft

    Vice President

    Total calculated
    $0
    Hours/week
    2
  • Dave Winnacker

    CALIFORNIA

    Total calculated
    $0
    Hours/week
    2
  • Greg Megaard

    MONTANA

    Total calculated
    $0
    Hours/week
    2
  • Rich Harvey

    NEVADA

    Total calculated
    $0
    Hours/week
    2
  • Deric Weiss

    OREGON

    Total calculated
    $0
    Hours/week
    2
  • Kevin Ward

    UTAH

    Total calculated
    $0
    Hours/week
    2
  • Dennis Doan

    WASHINGTON

    Total calculated
    $0
    Hours/week
    2
  • Jeffrey Griffin

    Div. Secretary

    Total calculated
    $0
    Hours/week
    8
  • Jeff Johnson

    Executive Dir.

    Total calculated
    $0
    Hours/week
    20
  • Bob Roper

    CEO

    Total calculated
    $0
    Hours/week
    20

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

None.

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

  • INTERNATIONAL AFC

    $51,500

    PASS-THRU OF FEES FRM VENDOR SALES

  • CAL POLY CORPORATION

    $50,000

    PASS-THRU OF FEES FRM VENDOR SALES

  • SOUTHEASTERN ASSC-FIRE CHIEFS

    $15,000

    PASS-THRU OF FEES FRM VENDOR SALES

  • CALIFORNIA FIRE CHIEFS ASSOC

    $8,000

    PASS-THRU OF FEES FRM VENDOR SALES

  • GREAT LAKES DIVISION

    $6,500

    PASS-THRU OF FEES FRM VENDOR SALES

Provenance

Return type
form_990
Tax year
2024
Filed
17 November 2025
IRS schema version
2024v5.2
Source object
202543219349307869

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