FIRE CHIEFS' ASSOCIATION OF MA INC

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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

1974

Legal Domicile

Principal Officer

CHIEF MICHAEL KELLEHER

Phone

9783302700

Tax Period

2024-05-01 to 2025-04-30

FIRE CHIEFS' ASSOCIATION OF MA INC, founded in 1974, is a small nonprofit that reported $577K in total revenue in fiscal year 2024. Revenue surged 21% from the prior year, signaling strong growth momentum. Expenses of $551K left a modest 4% surplus.

Mission

TO FURTHER THE PROFESSIONAL ADVANCEMENT OF THE FIRE SERVICE. TO SERVE AS THE RECOGNIZED FIRE CHIEF'S ORGANIZATION FOR THE EXHANGE OF IDEAS, KNOWLEDGE AND EXPERIENCE IN THE AREA AFFECTING FIRE PREVENTION, FIRE EXTINGUISHMENT, AND THE SAFETY OF LIFE AND PROPERTY FROM FIRE. TO PROMOTE EFFICIENT FIRE ADMINISTRATION.

Program Service Accomplishments

Program 1

Expenses: $416,444 Revenue: $382,705

MEETINGS, SEMINARS, NEWSLETTER AND OTHER ACTIVITIES TO PROMOTE MORE EFFECTIVE FIREFIGHTING SERVICES.

Program 2

Revenue: $171,665

DUES AND ASSESSMENTS

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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 (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $554,370

Investment Income $22,134

Other Revenue $0

TOTAL REVENUE $576,504

Expense Breakdown

Grants Paid $0

Salaries & Benefits $129,214

Fundraising Expenses $0

Program Expenses $416,444

Other Expenses $422,033

TOTAL EXPENSES $551,247

Year-over-Year Comparison

	2024	2023	Change
Revenue	$576,504	$475,143	+0.2%
Expenses	$551,247	$464,292	+0.2%
Net Income	$25,257	$10,851	+1.3%

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

$129,214

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
CHIEF TIMOTHY BAILEY JR	DIRECTOR	1.00	Director	$0	$0	$0
CHIEF SCOTT F DUFFEY	DIRECTOR	1.00	Director	$0	$0	$0
CHIEF DAVID HURLBUT JR	DIRECTOR	1.00	Director	$0	$0	$0
CHIEF JAMES YOUNG	DIRECTOR	1.00	Director	$0	$0	$0
CHIEF WILLIAM J BERNAT	DIRECTOR	1.00	Director	$0	$0	$0
CHIEF ALAN DIONNE	DIRECTOR	1.00	Director	$0	$0	$0
CHIEF CRAIG PEDERCINI	DIRECTOR	1.00	Director	$0	$0	$0
CHIEF JASON FERSCHKE	DIRECTOR	1.00	Director	$0	$0	$0
CHIEF STEPHEN COLEMAN JR	DIRECTOR	1.00	Director	$0	$0	$0
CHIEF STEELE MCCURDY	DIRECTOR	1.00	Director	$0	$0	$0
CHIEF MICHAEL H SPANKNEBEL	DIRECTOR	1.00	Director	$0	$0	$0
CHIEF KEITH STARK	DIRECTOR	1.00	Director	$0	$0	$0
CHIEF DAVID LEBLANC	DIRECTOR	1.00	Director	$0	$0	$0
CHIEF RICHARD ARRUDA	DIRECTOR	1.00	Director	$0	$0	$0
CHIEF ROBERT VALENTINE	DIRECTOR	1.00	Director	$0	$0	$0
CHIEF JOHN E PAROW	PAST SECRETARY/TREASURER	20.00	Officer	$3,393	$0	$3,393
CHIEF MICHAEL KELLEHER	PRESIDENT	3.00	Officer	$3,500	$0	$3,500
CHIEF PETER J BURKE	IMMEDIATE PAST PRESIDENT	3.00	Officer	$1,000	$0	$1,000
CHIEF GENE W DOHERTY	GOVT AFFAIRS DIRECTOR AIDE	15.00	Officer	$22,944	$0	$22,944
CHIEF BRIAN F NARDELLI	2ND VICE PRESIDENT	3.00	Officer	$2,000	$0	$2,000
CHIEF WILLIAM SCOBLE	GOVT AFFAIRS DIRECTOR	15.00	Officer	$40,152	$0	$40,152
CHIEF KEVIN P PARTRIDGE	SECRETARY/TREASURER	20.00	Officer	$53,725	$0	$53,725
CHIEF PATRICK PURCELL	1ST VICE PRESIDENT	3.00	Officer	$2,500	$0	$2,500

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	$576,504	$551,247	$583,173	$25,257
2024	$475,143	$464,292	$557,916	$10,851
2023	$468,489	$394,283	$547,065	$74,206
2022	$430,369	$361,025	$472,859	$69,344
2021	$205,173	$151,878	$403,515	$53,295
2020	$463,565	$358,497	$350,220	$105,068
2019	$414,233	$385,545	$245,152	$28,688