EAST COLUMBUS INDEPENDENT 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

1993

Legal Domicile

Principal Officer

CHRIS SELKING

Phone

8123766858

Tax Period

2023-01-01 to 2023-12-31

EAST COLUMBUS INDEPENDENT FIRE DEPT, founded in 1993, is a small nonprofit in the Public Safety sector that reported $174K in total revenue in fiscal year 2023. Revenue fell 39% from the prior year — a significant decline worth monitoring. Expenses of $241K exceeded revenue, resulting in a 38% operating deficit.

Mission

TO PROVIDE FIRE FIGHTING SERVICE TO RESIDENTS OF COLUMBUS TOWNSHIP OUTSIDE THE COLUMBUS CITY LIMITS.

Program Service Accomplishments

Program 1

Expenses: $224,660 Revenue: $9,341

TO PROVIDE FIRE FIGHTING SERVICE, TO PROMOTE FIRE SAFETY AND FIRE PREVENTION, AND TO PROVIDE HOUSING FOR OTHER NON-PROFIT ORGANIZATIONS.

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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 $151,770

Program Service Revenue $9,341

Investment Income $9

Other Revenue $12,855

TOTAL REVENUE $173,975

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $60

Program Expenses $224,660

Other Expenses $240,641

TOTAL EXPENSES $240,641

Year-over-Year Comparison

	2023	2022	Change
Revenue	$173,975	$287,295	-0.4%
Expenses	$240,641	$248,318	0.0%
Net Income	$-66,666	$38,977	-2.7%

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
TIM TIBBS	PRESIDENT	N/A	Officer Director	$0	$0	$0
JOHNA WILSON	VICE PRESIDE	N/A	Officer Director	$0	$0	$0
CHRIS SELKING	TREASURER	N/A	Officer Director	$0	$0	$0
AMY GEPHART	SECRETARY	N/A	Officer Director	$0	$0	$0
CHARLIE CAMPBELL	BOARD MEMBER	N/A	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	$173,975	$240,641	$903,022	$-66,666
2022	$287,295	$248,318	$1,098,816	$38,977
2019	$182,065	$212,053	$1,112,523	$-29,988
2018	$194,460	$185,770	$942,520	$8,690