West Metro Fire Rescue District Firefighters Relief Association (EIN 411924724) - 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

1999

Legal Domicile

Principal Officer

Sam Gerlach

Phone

7639713291

Tax Period

2024-01-01 to 2024-12-31

West Metro Fire Rescue District Firefighters Relief Association, founded in 1999, is a community nonprofit in the Mutual Benefit sector that reported $1.4M in total revenue in fiscal year 2024. Revenue fell 31% from the prior year — a significant decline worth monitoring. Expenses of $1.7M exceeded revenue, resulting in a 23% operating deficit.

Mission

To provide administration of retirement benefits to volunteer firefighters.

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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 $419,438

Program Service Revenue $0

Investment Income $551,491

Other Revenue $419,110

TOTAL REVENUE $1,390,039

Expense Breakdown

Grants Paid $329,180

Salaries & Benefits $8,000

Fundraising Expenses $0

Program Expenses $1,615,430

Other Expenses $85,734

TOTAL EXPENSES $1,707,492

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,390,039	$2,020,135	-0.3%
Expenses	$1,707,492	$585,800	+1.9%
Net Income	$-317,453	$1,434,335	-1.2%

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

$37,359

Total Directors

$52,479

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Sam Gerlach	President	2.00	Officer Director	$9,404	$1,200	$10,604
Joe Konradt	Secretary	2.00	Officer Director	$17,190	$800	$17,990
Matt Ruppert	Treasurer	2.00	Officer Director	$7,715	$1,050	$8,765
Edward Forcier	Trustee	1.00	Director	$6,945	$0	$6,945
Mike Birkland	Trustee	1.00	Director	$0	$0	$0
Jennifer Johnson	Trustee	1.00	Director	$0	$0	$0
Joe Dvorak	Trustee	1.00	Director	$8,175	$0	$8,175

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	$1,390,039	$1,707,492	$14,659,438	$-317,453
2023	$2,020,135	$585,800	$13,979,583	$1,434,335
2022	$1,452,336	$518,926	$12,296,057	$933,410
2021	$2,013,014	$1,012,535	$14,067,990	$1,000,479
2020	$1,065,253	$1,031,929	$12,215,877	$33,324
2019	$840,667	$365,204	$11,162,182	$475,463
2018	$870,725	$1,121,800	$9,122,140	$-251,075

West Metro Fire Rescue District Firefighters Relief Association