NATIONAL ASSOCIATION OF FIRE INVESTIGATORS (EIN 237051157) - Form 990 Financial Analysis & Trantor Score

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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

1961

Legal Domicile

Principal Officer

KATHRYN SMITH

Phone

9413592800

Tax Period

2025-01-01 to 2025-12-31

NATIONAL ASSOCIATION OF FIRE INVESTIGATORS, founded in 1961, is a small nonprofit that reported $766K in total revenue in fiscal year 2025.

Mission

EDUCATION OF FIRE INVESTIGATORS

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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 (2025)

Revenue Breakdown

Contributions & Grants $509,150

Program Service Revenue $225,659

Investment Income $58

Other Revenue $31,225

TOTAL REVENUE $766,092

Expense Breakdown

Grants Paid $305

Salaries & Benefits $215,325

Fundraising Expenses $0

Other Expenses $590,239

TOTAL EXPENSES $805,869

Year-over-Year Comparison

	2025	2024	Change
Revenue	$766,092	$789,949	0.0%
Expenses	$805,869	$739,941	+0.1%
Net Income	$-39,777	$50,008	-1.8%

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

$76,923

Total Directors

$76,923

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
KATHRYN SMITH	CHAIRMAN	5.00	Officer Director	$0	$0	$0
MICHAEL BEASLEY	PRESIDENT	5.00	Officer Director	$0	$0	$0
HEATHER PERKINS	2ND VICE CHAIR & EXECUTIVE	40.00	Officer Director	$76,923	$0	$76,923
NICK SMITH	TREASURER	2.00	Officer Director	$0	$0	$0
JASON SUTULA	SECRETARY	2.00	Officer Director	$0	$0	$0
BRIAN HENRY	DIRECTOR	0.00	Director	$0	$0	$0
WALT GODFREY	DIRECTOR	0.00	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	$766,092	$805,869	$262,546	$-39,777
2024	No data	No data	No data	No data
2023	$743,510	$755,616	$253,679	$-12,106
2022	$703,969	$721,898	$266,374	$-17,929
2021	$612,671	$664,292	$283,805	$-51,621
2020	$570,182	$567,947	$366,001	$2,235
2019	$760,489	$724,481	$332,284	$36,008
2018	$689,068	$707,741	$296,217	$-18,673

NATIONAL ASSOCIATION OF FIRE INVESTIGATORS