JOHNSON SIDING VOLUNTEER FIRE DEPT

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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

1965

Legal Domicile

Principal Officer

STEVEN SMART

Phone

6053414085

Tax Period

2025-01-01 to 2025-12-31

JOHNSON SIDING VOLUNTEER FIRE DEPT, founded in 1965, is a small nonprofit in the Public Safety sector that reported $268K in total revenue in fiscal year 2025. Revenue surged 37% from the prior year, signaling strong growth momentum. Expenses of $251K left a modest 6% surplus.

Mission

TO PROVIDE FIRE PROTECTION FOR JOHNSON SIDING DISTRICT AND CLEGHORN CANYON AREA

Program Service Accomplishments

Program 1

Expenses: $251,224 Revenue: $268,498

TO PROVIDE FIRE PROTECTION, MEDICAL RESPONSE AND OTHER EMERGENCY SERVICES TO THE JOHNSON SIDING/CLEGHORN CANYON AREA AND SURROUNDING REGION.

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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 (2025)

Revenue Breakdown

Contributions & Grants $229,430

Program Service Revenue $37,202

Investment Income $1,866

Other Revenue $0

TOTAL REVENUE $268,498

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $251,224

Other Expenses $251,224

TOTAL EXPENSES $251,224

Year-over-Year Comparison

	2025	2024	Change
Revenue	$268,498	$196,079	+0.4%
Expenses	$251,224	$163,240	+0.5%
Net Income	$17,274	$32,839	-0.5%

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

$49,825

Total Directors

$60,769

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
STEVE SMART	PRESIDENT	10.00	Officer Director	$40,757	$0	$40,757
LARRY GRAESE	VICE PRESIDENT	5.00	Officer Director	$5,866	$0	$5,866
JILL GRAESE	SECRETARY	5.00	Officer Director	$850	$0	$850
JEFFERY BAILIE	TREASURER	5.00	Officer Director	$2,352	$0	$2,352
JUSTIN LENA	DIRECTOR	5.00	Director	$10,215	$0	$10,215
DAVE FISHER	DIRECTOR	5.00	Director	$729	$0	$729

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	$268,498	$251,224	$340,442	$17,274
2020	$155,245	$134,240	$276,221	$21,005
2019	$220,473	$116,589	$255,216	$103,884