Waverly Fire Relief Association (EIN 454630695) - 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

1944

Legal Domicile

Principal Officer

John Woitalla

Phone

7632265533

Tax Period

2023-01-01 to 2023-12-31

Waverly Fire Relief Association, founded in 1944, is a micro nonprofit in the Public Safety sector that reported $48K in total revenue in fiscal year 2023. Revenue fell 37% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $41K, a strong 86% operating margin.

Mission

To provide 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 (2023)

Revenue Breakdown

Contributions & Grants $27,768

Program Service Revenue $0

Investment Income $20,371

Other Revenue $0

TOTAL REVENUE $48,139

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $6,792

TOTAL EXPENSES $6,792

Year-over-Year Comparison

	2023	2022	Change
Revenue	$48,139	$77,002	-0.4%
Expenses	$6,792	$6,370	+0.1%
Net Income	$41,347	$70,632	-0.4%

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Spencer Benes	President	0.50	Officer Director	$0	$0	$0
Jared Ewert	Vice President	0.50	Officer Director	$0	$0	$0
John Woitalla	Secretary	0.50	Officer Director	$0	$0	$0
Steve Eggiman	Treasurer	0.50	Officer Director	$0	$0	$0
Ashley Cody	Trustee	0.50	Director	$0	$0	$0
Josh Reed	Trustee	0.50	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
2024	No data	No data	No data	No data
2023	$48,139	$6,792	$828,378	$41,347
2022	$77,002	$6,370	$711,204	$70,632
2021	$96,948	$17,490	$777,768	$79,458
2020	$42,849	$11,535	$658,120	$31,314
2019	$55,481	$25,025	$564,808	$30,456
2018	$56,259	$58,827	$466,290	$-2,568

Waverly Fire Relief Association