ROCKY GROVE VOL FIRE DEPT

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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

1986

Legal Domicile

Principal Officer

JEREMY RANKIN

Phone

8144323962

Tax Period

2025-01-01 to 2025-12-31

ROCKY GROVE VOL FIRE DEPT, founded in 1986, is a small nonprofit that reported $251K in total revenue in fiscal year 2025. Expenses of $227K left a modest 10% surplus.

Mission

VOLUNTEER ORGANIZATION THAT PROVIDES FIRE PROTECTION AND OTHER SERVICES TO THE SURROUNDING COMMUNITY.

Program Service Accomplishments

Program 1

Expenses: $207,107 Revenue: $12,149

THE ASSOCIATION PROVIDES FIRE PROTECTION AND OTHER SERVICES TO THE COMMUNITY OF ROCKY GROVE AND SURROUNDING AREAS. THE SERVICES ARE PROVIDED BY THE USE OF MANY VOLUNTEERS FROM THE LOCAL COMMUNITY.

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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 $77,351

Program Service Revenue $12,149

Investment Income $6,683

Other Revenue $154,636

TOTAL REVENUE $250,819

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $7,797

Program Expenses $207,107

Other Expenses $226,850

TOTAL EXPENSES $226,850

Year-over-Year Comparison

	2025	2024	Change
Revenue	$250,819	$245,458	+0.0%
Expenses	$226,850	$202,982	+0.1%
Net Income	$23,969	$42,476	-0.4%

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
JEREMY RANKIN	CHAIRMAN	4.00	Officer Director	$0	$0	$0
MIKE COOK	BOARD MEMBER	4.00	Director	$0	$0	$0
GARY KNOX	BOARD MEMBER	4.00	Director	$0	$0	$0
SCOTT SANDERSON	BOARD MEMBER	4.00	Director	$0	$0	$0
LORI COCHRAN	VICE PRESIDENT	4.00	Officer Director	$0	$0	$0
JUDY BRAYMER	PRESIDENT	4.00	Officer Director	$0	$0	$0
ANGELA RANKIN	TREASURER	4.00	Officer Director	$0	$0	$0
ALICIA COOK	SECRETARY	4.00	Officer 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	$250,819	$226,850	$563,842	$23,969
2024	$245,458	$202,982	$539,873	$42,476
2023	$301,399	$189,679	$497,397	$111,720
2022	$177,365	$177,563	$410,305	$-198
2021	$163,170	$167,721	$460,400	$-4,551
2020	$173,006	$158,132	$489,540	$14,874
2019	$230,412	$159,084	$507,021	$71,328
2018	$180,045	$166,102	$304,224	$13,943