WAYNE COUNTY FIRE & RESCUE ASSOCIATION (WCFRA) (EIN 341451281) - 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

1992

Legal Domicile

Principal Officer

JOSH MARTEL

Phone

3306830249

Tax Period

2023-01-01 to 2023-12-31

WAYNE COUNTY FIRE & RESCUE ASSOCIATION (WCFRA), founded in 1992, is a small nonprofit in the Public Safety sector that reported $434K in total revenue in fiscal year 2023. Revenue fell 34% from the prior year — a significant decline worth monitoring. Expenses of $521K exceeded revenue, resulting in a 20% operating deficit.

Mission

PROVIDES EDUCATION AND OPERATION OF A TRAINING FACILITY AND FIRE SCHOOL FOR VARIOUS AGENCIES.

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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 $177,877

Program Service Revenue $252,865

Investment Income $3,095

Other Revenue $118

TOTAL REVENUE $433,955

Expense Breakdown

Grants Paid $0

Salaries & Benefits $168,577

Fundraising Expenses $0

Program Expenses $465,513

Other Expenses $352,559

TOTAL EXPENSES $521,136

Year-over-Year Comparison

	2023	2022	Change
Revenue	$433,955	$655,823	-0.3%
Expenses	$521,136	$487,153	+0.1%
Net Income	$-87,181	$168,670	-1.5%

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

$22,872

Total Directors

$38,129

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
NATHAN MURPHY	EXECUTIVE DIRECTOR	1.00	Officer Director	$12,650	$0	$12,650
DICK GLESSNER	DIRECTOR	1.00	Director	$10,560	$0	$10,560
MICHAEL RAYMOND	DIRECTOR	1.00	Director	$4,697	$0	$4,697
BOBBIE VICKROY	TREASURER	1.00	Officer Director	$7,700	$0	$7,700
JOSH MARTELL	PRESIDENT	1.00	Officer Director	$150	$0	$150
BRANDON SMITH	VICE PRESIDENT	1.00	Officer Director	$2,372	$0	$2,372
ARDETA ROMANCHIK	SECRETARY	1.00	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
2024	No data	No data	No data	No data
2023	$433,955	$521,136	$3,610,788	$-87,181
2022	$655,823	$487,153	$3,692,628	$168,670
2021	$652,866	$440,255	$3,533,746	$212,611
2020	$920,310	$293,168	$3,318,099	$627,142
2019	$1,486,933	$332,918	$2,687,790	$1,154,015
2018	$562,380	$316,861	$1,528,069	$245,519

WAYNE COUNTY FIRE & RESCUE ASSOCIATION (WCFRA)