CALLANDS FIRE AND RESCUE INC (EIN 510242810) - Form 990 Financial Analysis & Trantor Score

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Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2008

Legal Domicile

Principal Officer

JO ANN AMOS

Phone

4344322311

Tax Period

2023-01-01 to 2023-12-31

CALLANDS FIRE AND RESCUE INC, founded in 2008, is a micro nonprofit that reported $75K in total revenue in fiscal year 2018. Revenue fell 28% from the prior year — a significant decline worth monitoring. Expenses of $117K exceeded revenue, resulting in a 57% operating deficit.

Mission

VOLUNTEER FIRE & RESCUE SERVICE

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Trantor Score

Financial Health & Payment Capacity Assessment (FICO Scale: 300–850)

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $56,029

Program Service Revenue $29,619

Investment Income $1,274

Other Revenue $29,295

TOTAL REVENUE $116,217

Expense Breakdown

Grants Paid $0

Salaries & Benefits $27,018

Fundraising Expenses $0

Program Expenses $94,313

Other Expenses $80,268

TOTAL EXPENSES $107,286

Year-over-Year Comparison

	2023	2022	Change
Revenue	$116,217	$179,666	-0.4%
Expenses	$107,286	$130,044	-0.2%
Net Income	$8,931	$49,622	-0.8%

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

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
BILLY REYNOLDS	DIRECTOR	1.00	Director	$0	$0	$0
KERMIT KING JR	PRESIDENT	1.00	Officer Director	$0	$0	$0
TIM KENDRICK	DIRECTOR	1.00	Director	$0	$0	$0
GLEN REYNOLDS	DIRECTOR	1.00	Director	$0	$0	$0
RYLAND REYNOLDS	DIRECTOR	1.00	Director	$0	$0	$0
EARL STANFIELD	DIRECTOR	1.00	Director	$0	$0	$0
JO ANN AMOS	TREASURER	3.00	Officer Director	$0	$0	$0
MALON SHELTON	CHAIRMAN OF THE BOARD	8.00	Officer Director	$0	$0	$0
ERWIN MOTLEY	DIRECTOR	1.00	Director	$0	$0	$0
TIM MANESS	ASST CHIEF	1.00	Director	$0	$0	$0
KENNY REYNOLDS	DIRECTOR	1.00	Director	$0	$0	$0
KENNETH CREWS	DIRECTOR	1.00	Director	$0	$0	$0
DAMIAN MAURAKIS	FIRE CHIEF	8.00	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
2024	No data	No data	No data	No data
2023	$116,217	$107,286	$613,107	$8,931
2022	$179,666	$130,044	$604,646	$49,622
2021	$199,802	$136,765	$555,265	$63,037
2020	$91,399	$112,912	$492,200	$-21,513
2018	$74,758	$117,161	$502,305	$-42,403

CALLANDS FIRE AND RESCUE INC