PEORIA FIRE FIGHTERS ASSOCIATION

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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

1938

Principal Officer

MICHAEL RALSTON

Phone

3092647245

Tax Period

2025-04-01 to 2026-03-31

PEORIA FIRE FIGHTERS ASSOCIATION, founded in 1938, is a small nonprofit that reported $281K in total revenue in fiscal year 2025. Expenses of $266K left a modest 5% surplus.

Mission

TO PROMOTE THE HEALTH AND WELFARE OF MEMBERS, PAST AND PRESENT, OF THE LOCAL, AND TO SERVE AS THEIR EXCLUSIVE BARGAINING AGENT.

Program Service Accomplishments

Program 1

TO PROMOTE THE HEALTH AND WELFARE OF MEMBERS, PAST AND PRESENT, OF THE LOCAL, AND TO SERVE AS THEIR EXCLUSIVE BARGAINING AGENT.

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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 $277,657

Program Service Revenue $0

Investment Income $2,306

Other Revenue $692

TOTAL REVENUE $280,655

Expense Breakdown

Grants Paid $0

Salaries & Benefits $52,238

Fundraising Expenses $0

Other Expenses $213,931

TOTAL EXPENSES $266,169

Year-over-Year Comparison

	2025	2024	Change
Revenue	$280,655	$282,064	0.0%
Expenses	$266,169	$328,501	-0.2%
Net Income	$14,486	$-46,437	-1.3%

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

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
KYLE FIELD	PRESIDENT	N/A	Officer	$0	$0	$0
JAY SIMMONS	SECRETARY	N/A	Officer	$0	$0	$0
STEVEN STECHER	VICE PRESIDE	N/A	Officer	$0	$0	$0
CARLOS VALENCIA	TREASURER	N/A	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
2026	$280,655	$266,169	$156,058	$14,486
2025	$282,064	$328,501	$152,563	$-46,437
2024	$282,933	$260,161	$187,325	$22,772
2023	$361,773	$365,092	$164,384	$-3,319
2022	$246,237	$239,300	$250,618	$6,937
2021	$265,583	$218,904	$194,625	$46,679
2020	$288,310	$310,113	$147,925	$-21,803