MICHIGAN ASSOCIATION OF FIRE CHIEFS (EIN 382259831) - 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

1998

Legal Domicile

Principal Officer

LINDA MARINUCCI

Phone

2485063401

Tax Period

2024-01-01 to 2024-12-31

MICHIGAN ASSOCIATION OF FIRE CHIEFS, founded in 1998, is a small nonprofit that reported $331K in total revenue in fiscal year 2024. Revenue grew 10% year-over-year, indicating healthy expansion. Expenses of $312K left a modest 6% surplus.

Mission

TO PROVIDE FIREFIGHTER EDUCATION AND TRAINING THROUGHOUT MICHIGAN.

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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 (2024)

Revenue Breakdown

Contributions & Grants $190,132

Program Service Revenue $128,697

Investment Income $0

Other Revenue $12,226

TOTAL REVENUE $331,055

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $212,488

Other Expenses $311,789

TOTAL EXPENSES $311,789

Year-over-Year Comparison

	2024	2023	Change
Revenue	$331,055	$302,034	+0.1%
Expenses	$311,789	$291,462	+0.1%
Net Income	$19,266	$10,572	+0.8%

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

530

Independent Members

530

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

$44,000

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
LINDA MARINUCCI	EXECUTIVE DI	5.00	Director	$44,000	$0	$44,000
GREG FLYNN	DIRECTOR	3.00	Director	$0	$0	$0
JEFF FREIDENSTAB	DIRECTOR	3.00	Director	$0	$0	$0
JOSH MOSHER	DIRECTOR	3.00	Director	$0	$0	$0
SAM PETERSON	DIRECTOR	3.00	Director	$0	$0	$0
TERESA ROBINSON	DIRECTOR	3.00	Director	$0	$0	$0
STEVEN MCKELLAR	SECRETARY/TR	3.00	Officer	$0	$0	$0
JOHNNY MENIFEE	PRESIDENT	3.00	Officer	$0	$0	$0
JEFF ROBERTS	PAST PRESIDE	3.00	Officer	$0	$0	$0
CHRISTOPHER STOEKLEIN	VICE PRESIDE	3.00	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
2025	No data	No data	No data	No data
2024	$331,055	$311,789	$105,843	$19,266
2023	$302,034	$291,462	$86,577	$10,572
2022	$338,411	$359,293	$76,005	$-20,882
2021	$136,990	$113,289	$96,887	$23,701
2020	$238,146	$214,515	$73,186	$23,631
2020	$238,512	$217,602	$71,382	$20,910
2019	$328,686	$353,311	$50,472	$-24,625
2018	$166,156	$164,981	$75,097	$1,175

MICHIGAN ASSOCIATION OF FIRE CHIEFS