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Nonprofit · EIN 84-3319176

WORKING ON FIRE TRAINING ACADEMY

Tax-exempt · SOMIS, CA 93066

Financials

$818K$690K2025
Revenue Expenses · by fiscal year end
Financials of WORKING ON FIRE TRAINING ACADEMY by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$817,755$689,540$128,215$168,925$63,229$105,696
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$788,020
Program service revenue
$29,735
Investment income
$0
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$44,707
Salaries, compensation and benefits (total)
$44,707
Professional fundraising fees
$0
Accounting fees
$13,900
Travel
$26,412
Depreciation
$7,740
Program services (functional)
$673,491
Management and general (functional)
$16,049

Balance sheet and other

Total assets, start of year
$113,021
Total assets, end of year
$168,925
Total liabilities, end of year
$63,229
Net assets, end of year
$105,696
Land, buildings and equipment
$25,091
Net assets without donor restrictions
$105,696
Gross receipts
$817,755
Employees
0
Volunteers
5
Year formed
2019
State of legal domicile
CA

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended December 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
JAMES ROTHPresident & CEO
Trustee or director, Officer
20$44,707
RICHARD GROSSMANCFO
Trustee or director, Officer
1$0
CHRIS DE BRUNO AUSTINDirector
Trustee or director
1$0
WOODY BOUSKADirector
Trustee or director, Officer
20$0
STACI ROTHSecretary
Trustee or director
1$0

Address and contacts

Address (IRS master file)
4500 E LOS ANGELES AVE, SOMIS, CA 93066-9731
In care of
% PAUL D SHERMAN
Principal officer (990 for 2025)
JAMES ROTH, 4500 E LOS ANGELES AVENUE, SOMIS, CA 93066
Signed the 990
JAMES ROTH, President
Phone
(805) 484-7267
Return prepared by
HUGHES & ASSOCIATES LLP

Mission

EDUCATE AND TRAIN PERSONS IN ALL ASPECTS OF WILDFIRE FIGHTING TECHNIQUES AND PROCEDURES.

990 for the year ended December 31, 2025

Program accomplishments

  • PROVIDE FIREFIGHTER TRAINING AND CERTIFICATIONS IN SPECIALIZED FIREFIGHTING TECHNIQUES AND CLASSES.
    Expenses $673,491 · revenue $29,735

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990-EZ on file
2023December 31, 2023May 15, 2024990-EZ on file

IRS record

EIN
84-3319176
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
School
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
2020
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$168,925
Income (IRS master file)
$817,755

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025–––IRS
990-EZDecember 2024–––IRS
990-EZDecember 2023$27,375$58,191$5,387IRS
990-EZDecember 2022–––IRS
990-EZDecember 2021–––IRS
990-EZDecember 2020–––IRS

990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS.

Questions about WORKING ON FIRE TRAINING ACADEMY

What is the EIN of WORKING ON FIRE TRAINING ACADEMY?
The employer identification number (EIN) of WORKING ON FIRE TRAINING ACADEMY is 84-3319176.
Is WORKING ON FIRE TRAINING ACADEMY tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2020.
Are donations to WORKING ON FIRE TRAINING ACADEMY tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does WORKING ON FIRE TRAINING ACADEMY file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of WORKING ON FIRE TRAINING ACADEMY due?
The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did WORKING ON FIRE TRAINING ACADEMY last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2025.
Who is the principal officer of WORKING ON FIRE TRAINING ACADEMY?
The 990 for the year ended December 31, 2025 names JAMES ROTH.
Who are the officers and directors of WORKING ON FIRE TRAINING ACADEMY?
The 990 for the year ended December 31, 2025 lists 5 people; 1 received compensation from the organization, the highest $44,707 (JAMES ROTH, President & CEO).
How much revenue does WORKING ON FIRE TRAINING ACADEMY have?
On its 990 for the year ended December 31, 2025 it reported revenue of $817,755, expenses of $689,540 and total assets of $168,925 at year end.

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