Jupiter 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

1975

Legal Domicile

Principal Officer

Darrel Bartlett

Phone

8286457624

Tax Period

2024-07-01 to 2025-06-30

Jupiter Volunteer Fire Department, founded in 1975, is a community nonprofit in the Public Safety sector that reported $1.7M in total revenue in fiscal year 2024. Expenses of $1.5M left a modest 11% surplus.

Mission

To provide fire protection and emergency medical services to the Jupiter community and surrounding areas of Buncombe and Madison counties of N.C.

Program Service Accomplishments

Program 1

Expenses: $1,501,611 Revenue: $0

To provide fire protection and emergency medical services to the Jupiter community and surrounding areas of Buncombe and Madison counties of N.C. . During the 2024-2025 fiscal year, the Department...

To provide fire protection and emergency medical services to the Jupiter community and surrounding areas of Buncombe and Madison counties of N.C. . During the 2024-2025 fiscal year, the Department answered 939 fire protection & medical emergency related calls.

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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 $1,712,194

Program Service Revenue $0

Investment Income $283

Other Revenue $12,177

TOTAL REVENUE $1,724,654

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,297,569

Fundraising Expenses $0

Program Expenses $1,501,611

Other Expenses $236,863

TOTAL EXPENSES $1,534,432

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,724,654	$1,612,731	+0.1%
Expenses	$1,534,432	$1,409,807	+0.1%
Net Income	$190,222	$202,924	-0.1%

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

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

$166,169

Total Directors

$79,302

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Darrel Bartlett	Treasurer/Captain	40.00	Officer Director	$71,129	$8,173	$79,302
Jeff Allman	Fire Chief	40.00	Officer	$78,070	$8,797	$86,867
Chuck Robinson	President	0.75	Officer Director	$0	$0	$0
David Hensley	Vice President	0.75	Officer Director	$0	$0	$0
Angela Keith	Secretary	0.75	Officer Director	$0	$0	$0
Durwin Rice	Director	0.75	Director	$0	$0	$0
Ray Roberts	Director	0.75	Director	$0	$0	$0
Arthur Herron	Director	0.75	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	$1,724,654	$1,534,432	$2,507,604	$190,222
2024	$1,612,731	$1,409,807	$2,319,571	$202,924
2023	$1,391,322	$1,200,655	$2,104,828	$190,667
2022	$1,355,378	$1,120,811	$1,893,406	$234,567
2021	$1,160,906	$1,042,928	$1,545,841	$117,978
2020	$1,145,193	$1,010,281	$1,427,556	$134,912