CENTRAL SQUARE FIRE CO NO1 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

1909

Legal Domicile

Principal Officer

JOHN COMMISSO

Phone

3156686555

Tax Period

2024-04-01 to 2025-03-31

CENTRAL SQUARE FIRE CO NO1 INC, founded in 1909, is a small nonprofit in the Public Safety sector that reported $534K in total revenue in fiscal year 2024. The organization ran a surplus of $200K, a strong 37% operating margin.

Mission

CENTRAL SQUARE FIRE COMPANY #1 PROVIDES FIRE PROTECTION AND EMERGENCY MEDICAL SERVICES TO THE VILLAGE OF CENTRAL SQUARE AND THE TOWN OF HASTINGS.

Program Service Accomplishments

Program 1

Expenses: $317,341 Revenue: $413,643

THE ORGANIZATION PROVIDES FIRE PROTECTION AND EMERGENCY MEDICAL SERVICES TO THE VILLAGE OF CENTRAL SQUARE AND THE TOWN OF HASTINGS.

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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 $3,527

Program Service Revenue $379,655

Investment Income $131,762

Other Revenue $18,988

TOTAL REVENUE $533,932

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $317,341

Other Expenses $334,084

TOTAL EXPENSES $334,084

Year-over-Year Comparison

	2024	2023	Change
Revenue	$533,932	$542,432	0.0%
Expenses	$334,084	$316,271	+0.1%
Net Income	$199,848	$226,161	-0.1%

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

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
DON JOBSON	DIRECTOR	2.00	Director	$0	$0	$0
ED LINSTRUTH	DIRECTOR	2.00	Director	$0	$0	$0
MIKE HALL SR	PRESIDENT	5.00	Officer	$0	$0	$0
NATHAN BROUTY	SECRETARY	5.00	Officer	$0	$0	$0
TODD SPINK	TREASURER	5.00	Officer	$0	$0	$0
JOHN COMMISSO	DIRECTOR	5.00	Officer	$0	$0	$0
MIKE PERRY	VICE PRESIDENT	5.00	Officer	$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	$533,932	$334,084	$3,996,418	$199,848
2024	$542,432	$316,271	$3,793,214	$226,161
2023	$403,413	$327,001	$3,560,592	$76,412
2022	$451,987	$286,813	$3,480,055	$165,174
2021	$423,208	$261,313	$3,307,381	$161,895
2020	$382,497	$331,094	$3,145,486	$51,403
2019	$668,390	$305,955	$3,091,083	$362,435