LUPTON FIRE DEPARTMENT INC (EIN 386090087) - 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

1972

Legal Domicile

Principal Officer

LAWRENCE DEAN

Phone

9894731154

Tax Period

2023-01-01 to 2023-12-31

LUPTON FIRE DEPARTMENT INC, founded in 1972, is a micro nonprofit that reported $47K in total revenue in fiscal year 2023. Revenue fell 34% from the prior year — a significant decline worth monitoring. Net assets of $218K represent 56 months of operating reserves.

Mission

FIREFIGHTING AND PROTECTION OF LIFE AND PROPERTY

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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 $0

Program Service Revenue $46,653

Investment Income $104

Other Revenue $0

TOTAL REVENUE $46,757

Expense Breakdown

Grants Paid $0

Salaries & Benefits $8,806

Fundraising Expenses $0

Program Expenses $46,207

Other Expenses $37,401

TOTAL EXPENSES $46,207

Year-over-Year Comparison

	2023	2022	Change
Revenue	$46,757	$71,155	-0.3%
Expenses	$46,207	$82,171	-0.4%
Net Income	$550	$-11,016	-1.0%

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

$8,806

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
GILBERT SCOTT	LUPTON, MI 48635	8.00	Officer	$1,320	$0	$1,320
DAVID WEND	LUPTON, MI 48635	8.00	Officer	$1,200	$0	$1,200
GILBERT SCOTT II	LUPTON, MI 48635	8.00	Officer	$1,570	$0	$1,570
WALTER SCOTT	LUPTON, MI 48635	8.00	Officer	$2,166	$0	$2,166
DEAN LAWRENCE	LUPTON, MI	10.00	Officer	$1,500	$0	$1,500
CANDY SZYMANSKI	LUPTON, MI	8.00	Officer	$1,050	$0	$1,050

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	$46,757	$46,207	$217,593	$550
2022	$71,155	$82,171	$215,843	$-11,016
2021	$71,519	$64,929	$227,739	$6,590
2020	$95,717	$54,162	$221,149	$41,555

LUPTON FIRE DEPARTMENT INC