JULIAN FIRE AND RESCUE INC (EIN 510185386) - 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

1971

Legal Domicile

Principal Officer

AMY COBLE

Phone

3366854201

Tax Period

2024-07-01 to 2025-06-30

JULIAN FIRE AND RESCUE INC, founded in 1971, is a community nonprofit that reported $2.0M in total revenue in fiscal year 2024. Revenue surged 321% from the prior year, signaling strong growth momentum. The organization ran a surplus of $1.3M, a strong 67% operating margin.

Mission

TO PROVIDE FIRE PROTECTION SERVICES FOR RESIDENTS OF JULIAN, NORTH CAROLINA COMMUNITY AND SURROUNDING AREA

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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 $1,920,391

Program Service Revenue $0

Investment Income $38,156

Other Revenue $3,697

TOTAL REVENUE $1,962,244

Expense Breakdown

Grants Paid $0

Salaries & Benefits $395,803

Fundraising Expenses $2,567

Program Expenses $623,028

Other Expenses $252,245

TOTAL EXPENSES $648,048

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,962,244	$465,696	+3.2%
Expenses	$648,048	$386,616	+0.7%
Net Income	$1,314,196	$79,080	+15.6%

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

Total Directors

$63,419

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
CAMERON SHEPHERD	FIRE CHIEF	40.00	Director	$63,419	$0	$63,419
ELLSWORTH CHASE JR	VICE PRESIDENT	5.00	Officer	$0	$0	$0
EDDIE FREEMAN	DIRECTOR	5.00	Officer	$0	$0	$0
SCOTT NIEMAN	TREASURER	5.00	Officer	$0	$0	$0
AMY COBLE	PRESIDENT	5.00	Officer	$0	$0	$0
RICKY DODSON	SECRETARY	5.00	Officer	$0	$0	$0
RONALD ROBERSON	DIRECTOR	5.00	Officer	$0	$0	$0
SUSAN DANIEL	DIRECTOR	5.00	Officer	$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	$1,962,244	$648,048	$2,708,052	$1,314,196
2024	$465,696	$386,616	$1,249,123	$79,080
2023	$343,375	$283,139	$1,191,937	$60,236
2022	$314,657	$274,621	$1,119,198	$40,036
2021	$262,423	$237,789	$1,067,299	$24,634
2020	$251,139	$282,929	$1,040,796	$-31,790
2019	$232,456	$276,827	$1,072,234	$-44,371
2018	$222,010	$216,048	$1,137,042	$5,962

JULIAN FIRE AND RESCUE INC