FRIENDSVILLE VOLUNTEER FIRE & RESCUE DEPART INC (EIN 526002036) - 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

1951

Legal Domicile

Phone

3017465928

Tax Period

2024-01-01 to 2024-12-31

FRIENDSVILLE VOLUNTEER FIRE & RESCUE DEPART INC, founded in 1951, is a community nonprofit in the Public Safety sector that reported $1.1M in total revenue in fiscal year 2024. Revenue surged 425% from the prior year, signaling strong growth momentum.

Mission

PROVIDED FIRE PROTECTION AND SUPPRESSION FOR THE CITIZENS OF FRIENDSVILLE AND THE 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 $1,035,533

Program Service Revenue $0

Investment Income $19,788

Other Revenue $29,687

TOTAL REVENUE $1,085,008

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $1,087,286

Other Expenses $1,087,661

TOTAL EXPENSES $1,087,661

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,085,008	$206,797	+4.2%
Expenses	$1,087,661	$273,036	+3.0%
Net Income	$-2,653	$-66,239	-1.0%

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
CRAIG UMBEL	TREASURER	1.00	Officer	$0	$0	$0
RODNEY BOWSER	PRESIDENT	1.00	Officer	$0	$0	$0
EDWARD KELLY	VICE PRESIDENT	1.00	Officer	$0	$0	$0
CAITLYN MCCORMICK	SECRETARY	1.00	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	$1,085,008	$1,087,661	$1,192,551	$-2,653
2023	$206,797	$273,036	$1,225,077	$-66,239
2022	$268,876	$289,561	$1,334,855	$-20,685
2021	$270,261	$211,911	$1,399,635	$58,350
2020	$249,591	$206,409	$1,094,187	$43,182
2019	$220,039	$194,436	$1,061,287	$25,603
2018	$197,368	$186,043	$1,074,035	$11,325

FRIENDSVILLE VOLUNTEER FIRE & RESCUE DEPART INC