CORA VOLUNTEER FIRE DEPARTMENT (EIN 550658122) - 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

1973

Legal Domicile

Tax Period

2023-01-01 to 2023-12-31

CORA VOLUNTEER FIRE DEPARTMENT, founded in 1973, is a small nonprofit in the Public Safety sector that reported $198K in total revenue in fiscal year 2023. Revenue surged 59% from the prior year, signaling strong growth momentum. The organization ran a surplus of $46K, a strong 23% operating margin.

Mission

OPERATE A VOLUNTEER FIRE DEPARTMENT IN CORA, WEST VIRGINIA

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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 (2023)

Revenue Breakdown

Contributions & Grants $197,382

Program Service Revenue $0

Investment Income $119

Other Revenue $0

TOTAL REVENUE $197,501

Expense Breakdown

Grants Paid $0

Salaries & Benefits $7,102

Fundraising Expenses $0

Program Expenses $151,570

Other Expenses $144,468

TOTAL EXPENSES $151,570

Year-over-Year Comparison

	2023	2022	Change
Revenue	$197,501	$124,471	+0.6%
Expenses	$151,570	$106,229	+0.4%
Net Income	$45,931	$18,242	+1.5%

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
TRISTAN MORGAN	LIEUTENANT	5.00	Officer	$0	$0	$0
STEVE HEPLER	ASSISTANT CHIEF	10.00	Officer	$0	$0	$0
RALPH BROWN	CHIEF	15.00	Officer	$0	$0	$0
JASON NELSON	CAPTAIN	15.00	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	No data	No data	No data	No data
2023	$197,501	$151,570	$500,869	$45,931
2022	$124,471	$106,229	$475,036	$18,242
2021	$119,787	$105,951	$476,874	$13,836
2020	$128,063	$145,569	$481,365	$-17,506
2019	$99,800	$155,769	$550,715	$-55,969

CORA VOLUNTEER FIRE DEPARTMENT