NATIONAL ASSOCIATION OF STATE FIRE… - Form 990 Financial Data

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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

1989

Legal Domicile

Principal Officer

MICHAEL DESROCHERS

Tax Period

2023-10-01 to 2024-09-30

NATIONAL ASSOCIATION OF STATE FIRE MARSHALS INC, founded in 1989, is a community nonprofit that reported $1.2M in total revenue in fiscal year 2023. Revenue surged 24% from the prior year, signaling strong growth momentum. Expenses of $1.2M left a modest 5% surplus.

Mission

FIRE SAFETY, PREVENTION, AND EDUCATION.

Program Service Accomplishments

Program 1

PROGRAMS SPONSORED BY THE NATIONAL ASSOCIATION OF FIRE MARSHALS AR FUNDED BY GRANTS AND DONATIONS. PROGRAMS INCLUDE FIRE SAFETY AND PREVENTION, PUBLIC FIRE SAFETY EDUCATION, ARSON INVESTIGATION...

PROGRAMS SPONSORED BY THE NATIONAL ASSOCIATION OF FIRE MARSHALS AR FUNDED BY GRANTS AND DONATIONS. PROGRAMS INCLUDE FIRE SAFETY AND PREVENTION, PUBLIC FIRE SAFETY EDUCATION, ARSON INVESTIGATION, DEVELOPEMENT AND IMPLEMENTATION OF UNIFORM FIRE SAFETY STANDARDS FOR ALL STATES. ADDITIONALLY, THERE IS A CONVENTION AND EDUCATION SEMINARS FOR THE MEMBERSHIP COVERING THE PROGRAMS LISTED ABOVE.

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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 $163,150

Program Service Revenue $0

Investment Income $40,185

Other Revenue $1,006,866

TOTAL REVENUE $1,210,201

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $1,154,748

TOTAL EXPENSES $1,154,748

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,210,201	$975,586	+0.2%
Expenses	$1,154,748	$1,052,803	+0.1%
Net Income	$55,453	$-77,217	-1.7%

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
MIKE MORGAN	DIRECTOR	1.00	Director	$0	$0	$0
DOUG NELSON	DIRECTOR	1.00	Director	$0	$0	$0
PETER OSTROSKEY	DIRECTOR	1.00	Director	$0	$0	$0
BRIAN GERACI	DIRECTOR	1.00	Director	$0	$0	$0
JULIUS HALAS	DIRECTOR	1.00	Director	$0	$0	$0
SEAN TOOMEY	VICE PRESIDENT	2.00	Officer Director	$0	$0	$0
BRIAN TAYLOR	SECRETARYTREASURER	2.00	Officer Director	$0	$0	$0
MICHAEL DESROCHERS	PRESIDENT	2.00	Officer 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
2025	No data	No data	No data	No data
2024	$1,210,201	$1,154,748	$1,249,583	$55,453
2023	$975,586	$1,052,803	$1,057,259	$-77,217
2022	$493,861	$633,199	$1,073,728	$-139,338
2021	$706,837	$544,569	$1,238,518	$162,268
2020	$431,228	$604,260	$1,127,263	$-173,032
2019	$728,042	$739,957	$1,233,830	$-11,915
2018	$773,281	$820,658	$1,293,632	$-47,377

NATIONAL ASSOCIATION OF STATE FIRE MARSHALS INC