BROSVILLE COMMUNITY FIRE DEPARTMENT (EIN 521227023) - 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

1972

Legal Domicile

Principal Officer

BELINDA SMITH

Phone

4346853797

Tax Period

2024-01-01 to 2024-12-31

BROSVILLE COMMUNITY FIRE DEPARTMENT, founded in 1972, is a small nonprofit that reported $188K in total revenue in fiscal year 2018. Revenue decreased 11% compared to the prior year. Net assets of $686K represent 44 months of operating reserves.

Mission

VOLUNTEER FIRE DEPARTEMENT AND EMERGENCY SERVICES

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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 (2024)

Revenue Breakdown

Contributions & Grants $129,496

Program Service Revenue $183,715

Investment Income $280

Other Revenue $5,876

TOTAL REVENUE $319,367

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $319,089

Other Expenses $377,044

TOTAL EXPENSES $377,044

Year-over-Year Comparison

	2024	2023	Change
Revenue	$319,367	$232,826	+0.4%
Expenses	$377,044	$363,361	+0.0%
Net Income	$-57,677	$-130,535	-0.6%

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

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
LEROY PHELPS	CHAIRMAN/CEO	10.00	Officer Director	$0	$0	$0
CHANEY WILKERSON	VICE CHAIRMAN	5.00	Officer Director	$0	$0	$0
TYLER KEY	HEAD OF FINANCE/CFO	5.00	Officer Director	$0	$0	$0
BELINDA SMITH	TREASURER	5.00	Officer Director	$0	$0	$0
RUTH YEAMAN	SECRETARY	5.00	Officer Director	$0	$0	$0
BILLY MCCRAW	ASSISTANT TREASURER	5.00	Officer Director	$0	$0	$0
STEVE WILSON	DIRECTOR	5.00	Director	$0	$0	$0
JACK GATES	DIRECTOR	5.00	Director	$0	$0	$0
JASON CURTIS	DIRECTOR	5.00	Director	$0	$0	$0
NIKKI DURHAM	DIRECTOR	5.00	Director	$0	$0	$0
BRAD MOORE	DIRECTOR	5.00	Director	$0	$0	$0
HUGH YEAMAN	DIRECTOR	5.00	Director	$0	$0	$0
BOB THURMAN	DIRECTOR	5.00	Director	$0	$0	$0
PHYLLIS DAVIS	DIRECTOR	5.00	Director	$0	$0	$0
CHRISTINA JACKSON	DIRECTOR	5.00	Director	$0	$0	$0
STEVE THOMPSON	DIRECTOR	5.00	Director	$0	$0	$0
CHASITY PHILIPS	DIRECTOR	5.00	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
2024	$319,367	$377,044	$1,143,565	$-57,677
2023	$232,826	$363,361	$1,225,948	$-130,535
2022	$279,970	$344,978	$1,386,928	$-65,008
2021	$494,406	$323,364	$1,321,391	$171,042
2020	$294,915	$230,585	$1,179,122	$64,330
2019	$216,108	$183,824	$718,126	$32,284
2018	$188,055	$197,320	$728,261	$-9,265

BROSVILLE COMMUNITY FIRE DEPARTMENT