LIBERTYTOWN VOLUNTEER FIRE DEPARTMENT (EIN 521171547) - 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

1964

Legal Domicile

Principal Officer

CLARENCE E JEWELL

Phone

3018989193

Tax Period

2024-07-01 to 2025-06-30

LIBERTYTOWN VOLUNTEER FIRE DEPARTMENT, founded in 1964, is a small nonprofit in the Public Safety sector that reported $462K in total revenue in fiscal year 2024. Expenses of $420K left a modest 9% surplus.

Mission

TO PROVIDE FIRE & RESCUE SERVICES

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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 $288,661

Program Service Revenue $77,101

Investment Income $21,761

Other Revenue $74,741

TOTAL REVENUE $462,264

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $6,924

Program Expenses $400,550

Other Expenses $413,349

TOTAL EXPENSES $420,273

Year-over-Year Comparison

	2024	2023	Change
Revenue	$462,264	$433,216	+0.1%
Expenses	$420,273	$441,468	0.0%
Net Income	$41,991	$-8,252	-6.1%

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

186

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
CLARENCE E JEWELL	PRESIDENT	20.00	Officer	$0	$0	$0
MIKE NAILL	VICE PRES/DIRECTOR	6.00	Officer Director	$0	$0	$0
YVONNE ETZLER	SECRETARY	6.00	Officer	$0	$0	$0
MICHELLE KEY	ASST SECRETARY	0.00	Officer	$0	$0	$0
RICHARD HEMP	TREASURER	6.00	Officer	$0	$0	$0
JACKIE HEMP	ASST TREAS/DIRECTOR	6.00	Officer Director	$0	$0	$0
WAYNE STEVENS	DIRECTOR	2.00	Director	$0	$0	$0
WAYNE SHELTON	DIRECTOR	2.00	Director	$0	$0	$0
BARBARA LOWMAN	DIRECTOR	2.00	Director	$0	$0	$0
MARK VASSALLO	DIRECTOR	2.00	Director	$0	$0	$0
GERALD TITUS	DIRECTOR	2.00	Director	$0	$0	$0
PETE FELTHAM	DIRECTOR/DEPUTY CHIEF	2.00	Officer Director	$0	$0	$0
PATTI ANGELL	DIRECTOR	2.00	Director	$0	$0	$0
DANIEL P MORE	CHIEF	2.00	Officer	$0	$0	$0
BRANDON SYFRIED	ASST FIRE CHIEF	2.00	Officer	$0	$0	$0
PHILIP STEVENS	CAPTAIN	2.00	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	$462,264	$420,273	$2,464,719	$41,991
2024	$433,216	$441,468	$2,480,363	$-8,252
2023	$410,782	$374,984	$2,543,802	$35,798
2022	$323,245	$446,309	$2,543,634	$-123,064
2021	$439,141	$515,072	$2,865,009	$-75,931
2020	$336,705	$475,771	$3,012,794	$-139,066
2019	$366,709	$367,629	$3,010,685	$-920

LIBERTYTOWN VOLUNTEER FIRE DEPARTMENT