SALISBURY FIRE DEPARTMENT INC

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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

1917

Legal Domicile

Principal Officer

MARK COTTER

Phone

4105483122

Tax Period

2025-01-01 to 2025-12-31

SALISBURY FIRE DEPARTMENT INC, founded in 1917, is a small nonprofit that reported $191K in total revenue in fiscal year 2025. Revenue decreased 8% compared to the prior year. The organization ran a surplus of $78K, a strong 41% operating margin.

Mission

FIRE PREVENTION, FIRE FIGHTING, EMERGENCY SERVICES INCLUDING AMBULANCE.

Program Service Accomplishments

Program 1

Expenses: $91,051

FIRE PREVENTION, FIRE FIGHTING, EMERGENCY SERVICES INCLUDING AMBULANCE. THE CITIZENS OF THE CITY OF SALISBURY AND WICOMICO COUNTY BENEFIT FROM ALL THE SERVICES PROVIDED.

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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 $147,238

Program Service Revenue $10,555

Investment Income $30,756

Other Revenue $2,489

TOTAL REVENUE $191,038

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $91,051

Other Expenses $113,001

TOTAL EXPENSES $113,001

Year-over-Year Comparison

	2025	2024	Change
Revenue	$191,038	$207,187	-0.1%
Expenses	$113,001	$230,886	-0.5%
Net Income	$78,037	$-23,699	-4.3%

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

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

$1,800

Total Directors

$2,200

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
LEE SMITH	ASST TREASURER	2.00	Officer Director	$200	$0	$200
DANNY LONG	SECRETARY	8.00	Officer Director	$400	$0	$400
MARK COTTER	TREASURER	8.00	Officer Director	$400	$0	$400
JOE DYKES	VICE PRESIDENT	8.00	Officer Director	$400	$0	$400
TODD DUDEK	PRESIDENT	8.00	Officer Director	$400	$0	$400
MATT RAJALA	TRUSTEE	2.00	Director	$0	$0	$0
MADELYNNE WHITE	TRUSTEE	2.00	Director	$0	$0	$0
SEAN COLLINS	TRUSTEE	2.00	Director	$0	$0	$0
SHELBY GARDINER	TRUSTEE	2.00	Director	$0	$0	$0
JUSTIN MILLS	TRUSTEE	2.00	Director	$200	$0	$200
TYLER GARDNER	TRUSTEE	2.00	Director	$200	$0	$200
THOMAS OAKLEY	TRUSTEE	2.00	Director	$0	$0	$0
STEPHANIE CYRAN	TRUSTEE	2.00	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
2025	$191,038	$113,001	$541,681	$78,037
2024	No data	No data	No data	No data
2023	$251,183	$142,172	$486,947	$109,011
2022	$242,975	$205,251	$377,936	$37,724
2021	$197,869	$138,872	$342,064	$58,997
2020	$100,446	$166,897	$282,514	$-66,451
2019	$128,534	$273,754	$349,106	$-145,220
2018	$156,071	$247,804	$470,121	$-91,733