West Carter County Volunteer Fire Department (EIN 237115439) - 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

1970

Legal Domicile

Principal Officer

Steve Lowe

Phone

4232022392

Tax Period

2024-01-01 to 2024-12-31

West Carter County Volunteer Fire Department, founded in 1970, is a small nonprofit that reported $196K in total revenue in fiscal year 2024. Revenue fell 35% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $60K, a strong 31% operating margin.

Mission

West Carter County Fire Departmentserves West Carter County, TN as a volunteer fire department.

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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 $172,863

Program Service Revenue $0

Investment Income $86

Other Revenue $22,621

TOTAL REVENUE $195,570

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $17,379

Program Expenses $118,529

Other Expenses $118,529

TOTAL EXPENSES $135,908

Year-over-Year Comparison

	2024	2023	Change
Revenue	$195,570	$301,434	-0.4%
Expenses	$135,908	$101,502	+0.3%
Net Income	$59,662	$199,932	-0.7%

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Robert Cochran	Director	0.50	Director	$0	$0	$0
Bobby Dietz	Director	0.50	Director	$0	$0	$0
Kathy Frazer	Director	0.50	Director	$0	$0	$0
Keith Hart	Director	0.50	Director	$0	$0	$0
Ginger Holdren	Director	0.50	Director	$0	$0	$0
David Howland	Director	0.50	Director	$0	$0	$0
Ray Hyder	Director	0.50	Director	$0	$0	$0
Joe Lunceford	Director	0.50	Director	$0	$0	$0
Jack Roddy	Director	0.50	Director	$0	$0	$0
Tim Ross	Director	0.50	Director	$0	$0	$0
Layla Ward	Director	0.50	Director	$0	$0	$0
Richard York	Director	0.50	Director	$0	$0	$0
Steve Lowe	President	0.50	Officer	$0	$0	$0
Karen Patton	Secretary	0.50	Officer	$0	$0	$0
Carol Jones	Asst. Treasurer	0.50	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
2024	$195,570	$135,908	$801,696	$59,662
2023	$301,434	$101,502	$776,019	$199,932
2022	$103,591	$86,435	$598,628	$17,156

West Carter County Volunteer Fire Department