ATHENS VOLUNTEER FIRE DEPARTMENT

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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

1958

Legal Domicile

Principal Officer

TIM PIKE

Phone

3043847333

Tax Period

2024-07-01 to 2025-06-30

ATHENS VOLUNTEER FIRE DEPARTMENT, founded in 1958, is a small nonprofit in the Public Safety sector that reported $213K in total revenue in fiscal year 2024. Revenue grew 9% year-over-year, indicating healthy expansion. Net assets of $759K represent 43 months of operating reserves.

Mission

PROVIDE EMERGENCY MEDICAL, FIRE FIGHTING AND RESCUE SERVICES. PROVIDE FIRE PREVENTIION EDUCATION.

Program Service Accomplishments

Program 1

Expenses: $213,499 Revenue: $174,675

ALL EXPENSES ARE INCUURED TO MEET THE DEPARTMENTS MISSION OF PROVIDING EMERGENCY MEDICAL, FIRE FIGHTING, AND RESCURE SERVICES AND FIRE PREVENTION EDUCATION FOR OUR AREA OF COVERAGE.

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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 $25,216

Program Service Revenue $174,675

Investment Income $13,308

Other Revenue $0

TOTAL REVENUE $213,199

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $213,499

Other Expenses $213,499

TOTAL EXPENSES $213,499

Year-over-Year Comparison

	2024	2023	Change
Revenue	$213,199	$195,867	+0.1%
Expenses	$213,499	$128,677	+0.7%
Net Income	$-300	$67,190	-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

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DUSTIN CROY	SECERETARY,	N/A	Officer	$0	$0	$0
DOUGLAS MICHEM	DIRECTOR	N/A	Director	$0	$0	$0
HUBERT BUDDY POFF	DIRECTOR	N/A	Director	$0	$0	$0
TIM PIKE	PRESIDENT	N/A	Officer	$0	$0	$0
HELEN PHILLIPS	DIRECTOR	N/A	Director	$0	$0	$0
STANLEY HARVEY	VICE PRESIDE	N/A	Officer	$0	$0	$0
STEVE PUGH	DIRECTOR	N/A	Director	$0	$0	$0
DR MARK YOST	DIRECTOR	N/A	Director	$0	$0	$0
ROGER LOKAY	DIRECTOR	N/A	Director	$0	$0	$0
JACK LAMM	FIRE FIGHTER	N/A	Director	$0	$0	$0
STANLEY MCKENZIE	DIRECTOR	N/A	Director	$0	$0	$0
TIMOTHY JENNINGS	TREASURER	N/A	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	$213,199	$213,499	$860,822	$-300
2024	$195,867	$128,677	$898,263	$67,190
2023	$283,721	$134,732	$750,453	$148,989
2022	$143,523	$142,949	$644,761	$574
2021	$179,591	$217,439	$760,106	$-37,848