MASSENA FIRE DEPARTMENT (EIN 331208228) - 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

1914

Legal Domicile

Principal Officer

THOMAS MACAULAY

Phone

3157692380

Tax Period

2023-01-01 to 2023-12-31

MASSENA FIRE DEPARTMENT, founded in 1914, is a small nonprofit in the Public Safety sector that reported $145K in total revenue in fiscal year 2023. Revenue surged 26% from the prior year, signaling strong growth momentum. The organization ran a surplus of $41K, a strong 28% operating margin.

Mission

PROVIDE FIRE PROTECTION SERVICES

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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 $101,112

Program Service Revenue $0

Investment Income $581

Other Revenue $43,648

TOTAL REVENUE $145,341

Expense Breakdown

Grants Paid $3,046

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $97,753

Other Expenses $101,223

TOTAL EXPENSES $104,269

Year-over-Year Comparison

	2023	2022	Change
Revenue	$145,341	$115,793	+0.3%
Expenses	$104,269	$111,596	-0.1%
Net Income	$41,072	$4,197	+8.8%

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

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
JOSH MILLER	TRUSTEE	007.00	Director	$0	$0	$0
THOMAS MILLER	1ST ASST CHIEF	013.00	Officer	$0	$0	$0
PATRICK O'BRIEN	CHIEF	015.00	Officer	$0	$0	$0
CORY DEBIEN	2ND ASST. CHIEF	013.00	Officer	$0	$0	$0
MICHAEL MACAULAY	SECRETARY	007.00	Officer	$0	$0	$0
THOMAS MACAULAY	TREASURER	007.00	Officer	$0	$0	$0
JAMES DEBIEN	SERGEANT AT ARMS	007.00	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
2024	No data	No data	No data	No data
2023	$145,341	$104,269	$231,465	$41,072
2022	$115,793	$111,596	$190,290	$4,197
2021	$111,057	$64,590	$182,839	$46,467
2020	$96,672	$62,083	$135,800	$34,589
2019	$78,225	$64,404	$101,398	$13,821
2018	$72,084	$69,421	$87,571	$2,663

MASSENA FIRE DEPARTMENT