SOUTH MOUNTAINS FIRE RESCUE INC (EIN 561967481) - 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

1996

Legal Domicile

Principal Officer

DELL EVANS

Phone

8284388300

Tax Period

2024-07-01 to 2025-06-30

SOUTH MOUNTAINS FIRE RESCUE INC, founded in 1996, is a small nonprofit in the Public Safety sector that reported $188K in total revenue in fiscal year 2024. Revenue fell 24% from the prior year — a significant decline worth monitoring. Expenses of $171K left a modest 9% surplus.

Mission

TO PROVIDE FIRE PROTECTION AND FIRST RESPONSE SERVICES FOR THE RESIDENTS OF SOUTHMOUNTAIN COMMUNITY

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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 $16,339

Program Service Revenue $140,726

Investment Income $12,007

Other Revenue $18,928

TOTAL REVENUE $188,000

Expense Breakdown

Grants Paid $0

Salaries & Benefits $11,966

Fundraising Expenses $0

Program Expenses $170,603

Other Expenses $158,637

TOTAL EXPENSES $170,603

Year-over-Year Comparison

	2024	2023	Change
Revenue	$188,000	$247,825	-0.2%
Expenses	$170,603	$115,552	+0.5%
Net Income	$17,397	$132,273	-0.9%

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
KEVIN TOLER	PRESIDENT	5.00	Officer Director	$0	$0	$0
LARRY CARPENTER	BOARD MEMBER	2.00	Director	$0	$0	$0
DELL EVANS	TREASURER	5.00	Officer Director	$0	$0	$0
IVA C RHONEY	BOARD MEMBER	2.00	Director	$0	$0	$0
MICHELLE TOWERY LAIL	SECRETARY	2.00	Officer Director	$0	$0	$0
JONATHAN GRIFFITH	VICE PRESIDENT	5.00	Officer Director	$0	$0	$0
KAREN HAYNES	BOARD MEMBER	2.00	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
2025	$188,000	$170,603	$423,104	$17,397
2024	$247,825	$115,552	$436,803	$132,273
2023	$139,499	$122,492	$348,515	$17,007
2022	$121,015	$137,009	$358,976	$-15,994
2021	$125,962	$154,467	$400,417	$-28,505
2020	$122,574	$158,958	$457,965	$-36,384
2019	$109,847	$153,603	$524,159	$-43,756

SOUTH MOUNTAINS FIRE RESCUE INC