OHIO FIRE CHIEFS' ASSOCIATION 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

1965

Legal Domicile

Principal Officer

MICHELLE FITZGIBBON

Phone

6144106322

Tax Period

2023-10-01 to 2024-09-30

OHIO FIRE CHIEFS' ASSOCIATION INC, founded in 1965, is a community nonprofit that reported $1.3M in total revenue in fiscal year 2023. Revenue fell 25% from the prior year — a significant decline worth monitoring.

Mission

TO REPRESENT, EDUCATE AND SUPPORT THE LEADERSHIP OF OHIO FIRE AND EMERGENCY SERVICES.

Program Service Accomplishments

Program 1

MEMBERS WERE AFFORDED THE OPPORTUNITY TO ATTEND THE ANNUAL CONFERENCE. THIS OFFERED THEM THE ABILITY TO DISCUSS TOPICS AND EVENTS RELATING TO FIRE AND EMERGENCY PERSONNEL, PROCEDURES, TECHNIQUES, AND LEGISLATION. THESE SAME ISSUES WERE PUBLISHED IN THE INCOMMAND MAGAZINE AND BROUGHT TO THE ATTENTION OF ALL MEMBERS. THE OHIO FIRE CHIEFS ASSOCIATION SERVES APPROXIMATELY 1,605 MEMBERS.

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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 (2023)

Revenue Breakdown

Contributions & Grants $73,000

Program Service Revenue $1,126,401

Investment Income $11,016

Other Revenue $82,120

TOTAL REVENUE $1,292,537

Expense Breakdown

Grants Paid $0

Salaries & Benefits $142,254

Fundraising Expenses $0

Other Expenses $1,196,101

TOTAL EXPENSES $1,338,355

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,292,537	$1,717,772	-0.2%
Expenses	$1,338,355	$1,476,846	-0.1%
Net Income	$-45,818	$240,926	-1.2%

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

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

$156,000

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MICHELLE FITZGIBBON	EXECUTIVE DI	40.00	Officer	$156,000	$0	$156,000
STEVE AGENDROAD	BOARD MEMBER	5.00	Director	$0	$0	$0
COLIN ALTMAN	PRESIDENT	10.00	Officer Director	$0	$0	$0
CHASE BRYAN	BOARD MEMBER	5.00	Director	$0	$0	$0
CLINT CANTERBURY	BOARD MEMBER	5.00	Director	$0	$0	$0
JEFF DEEKS	BOARD MEMBER	5.00	Director	$0	$0	$0
GINA DEVITO-STAUB	BOARD MEMBER	5.00	Director	$0	$0	$0
JOHN FRAZIER	BOARD MEMBER	5.00	Director	$0	$0	$0
CHAD HOLLINGER	BOARD MEMBER	5.00	Director	$0	$0	$0
STEVE KELLY	SERGEANT AT	10.00	Officer Director	$0	$0	$0
MARK KIDD	PAST PRESIDE	5.00	Officer Director	$0	$0	$0
JOE KITCHEN	PRESIDENT-EL	10.00	Officer Director	$0	$0	$0
JACK RUPP	BOARD MEMBER	5.00	Director	$0	$0	$0
ROB RYMER	BOARD MEMBER	5.00	Director	$0	$0	$0
RICHARD VOBER	VICE PRESIDE	10.00	Officer Director	$0	$0	$0
PAUL WRIGHT	CHAIR	10.00	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
2024	$1,292,537	$1,338,355	$1,502,633	$-45,818
2023	$1,717,772	$1,476,846	$1,457,839	$240,926
2022	$1,352,122	$1,279,253	$1,210,597	$72,869
2021	$1,294,242	$1,181,422	$1,277,923	$112,820
2020	$949,576	$932,485	$1,079,624	$17,091
2019	$1,226,057	$1,062,473	$1,039,922	$163,584
2018	$1,157,888	$1,043,354	$860,427	$114,534