Scruggs Volunteer Fire & Rescue Squad (EIN 541253381) - 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

1981

Legal Domicile

Principal Officer

Ernie Ploskunyak

Phone

5407212153

Tax Period

2023-07-01 to 2024-06-30

Scruggs Volunteer Fire & Rescue Squad, founded in 1981, is a small nonprofit that reported $256K in total revenue in fiscal year 2018. Revenue surged 45% from the prior year, signaling strong growth momentum. Expenses of $306K exceeded revenue, resulting in a 20% operating deficit.

Mission

Scruggs Volunteer Fire & Rescue Squad provides emergency medical transport services and fire protection to persons and property in Franklin County, Virginia.

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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 $282,842

Program Service Revenue $0

Investment Income $3,862

Other Revenue $142,442

TOTAL REVENUE $429,146

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $15,445

Program Expenses $241,883

Other Expenses $282,763

TOTAL EXPENSES $282,763

Year-over-Year Comparison

	2023	2022	Change
Revenue	$429,146	$262,936	+0.6%
Expenses	$282,763	$276,970	+0.0%
Net Income	$146,383	$-14,034	-11.4%

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
Steve Underwood	President & Security Officer	20.00	Officer Director	$0	$0	$0
Jim Colby	Director	5.00	Director	$0	$0	$0
Carol Perkins	Director	5.00	Director	$0	$0	$0
Connie Quesenberry	Director	5.00	Director	$0	$0	$0
John Angle	Second Lieutenant, Fire	5.00	Director	$0	$0	$0
William Hoyt	Assistant Chief	20.00	Director	$0	$0	$0
Ray Perkins	First Lieutenant, Fire	20.00	Director	$0	$0	$0
Carolyn Petersen	First Lieutenant, Rescue	20.00	Director	$0	$0	$0
John Kincanon	First Lieutenant, Dive	20.00	Director	$0	$0	$0
Ruthie Ploskunyak	Secretary	5.00	Officer Director	$0	$0	$0
Melanie Moore	Director	5.00	Director	$0	$0	$0
Dempsey L Moore	Chief	20.00	Officer	$0	$0	$0
Jane Crawford	Captain, Fire Dept	20.00	Officer	$0	$0	$0
David Ward	Director, Dive Captain	20.00	Officer	$0	$0	$0
Danny Murphy	Captain, Rescue Squad	20.00	Officer	$0	$0	$0
Ernie Ploskunyak	Treasurer	20.00	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	No data	No data	No data	No data
2024	$429,146	$282,763	$1,041,364	$146,383
2023	$262,936	$276,970	$894,981	$-14,034
2022	$288,553	$250,375	$908,953	$38,178
2021	$329,229	$359,624	$870,776	$-30,395
2020	$283,879	$332,230	$901,171	$-48,351
2019	$255,529	$305,637	$1,083,778	$-50,108

Scruggs Volunteer Fire & Rescue Squad