CITY VIEW VOLUNTEER FIRE DEPT

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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

1952

Legal Domicile

Principal Officer

JASON O'FERRELL

Phone

3367278084

Tax Period

2018-07-01 to 2019-06-30

CITY VIEW VOLUNTEER FIRE DEPT, founded in 1952, is a small nonprofit that reported $278K in total revenue in fiscal year 2018. Revenue decreased 10% compared to the prior year.

Mission

TO PROVIDE VOLUNTEER FIRE AND RESCUE SERVICES WITHIN THE DEPARTMENT'S SERVICE AREA.

Program Service Accomplishments

Program 1

Expenses: $278,218

PROVIDING VOLUNTEER FIRE FIGHTING AND RESCUE SERVICES WITHOUT CHARGE TO RESIDENTS OF THE SERVICE DISTRICT

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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 (2018)

Revenue Breakdown

Contributions & Grants $264,024

Program Service Revenue $0

Investment Income $0

Other Revenue $13,781

TOTAL REVENUE $277,805

Expense Breakdown

Grants Paid $0

Salaries & Benefits $142,635

Fundraising Expenses $0

Program Expenses $278,218

Other Expenses $151,198

TOTAL EXPENSES $293,833

Year-over-Year Comparison

	2018	2017	Change
Revenue	$277,805	$308,130	-0.1%
Expenses	$293,833	$291,826	+0.0%
Net Income	$-16,028	$16,304	-2.0%

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

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

$17,213

Total Directors

$35,987

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
BRIAN COLLINS	DIRECTOR	5.00	Director	$28,567	$0	$28,567
CHRIS O'FERRELL	DIRECTOR	5.00	Director	$5,918	$0	$5,918
RONNIE COLE	VICE PRESIDE	5.00	Officer Director	$1,502	$0	$1,502
WALDEN BALL	CHAPLAIN	5.00	Director	$0	$0	$0
JASON O'FERRELL	PRESIDENT	5.00	Officer Director	$0	$0	$0
TIM CREWS	DIRECTOR	5.00	Director	$0	$0	$0
STEVE IDOL	DIRECTOR	5.00	Director	$0	$0	$0
LANE IDOL	SECRETARY	5.00	Officer Director	$0	$0	$0
BOBBY WOLFINGTON JR	TREASURER	5.00	Officer Director	$0	$0	$0
TIM WHICKER	CHIEF	10.00	Officer	$15,711	$0	$15,711

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
2019	$277,805	$293,833	$272,858	$-16,028
2019	$188,860	$196,117	No data	$-7,257