SMITHS VOLUNTEER FIRE DEPARTMENT (EIN 582145592) - 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

1985

Legal Domicile

Principal Officer

SANDRA D LOCKLEAR

Phone

9107330862

Tax Period

2024-07-01 to 2025-06-30

SMITHS VOLUNTEER FIRE DEPARTMENT, founded in 1985, is a small nonprofit that reported $346K in total revenue in fiscal year 2024. Net assets of $763K represent 26 months of operating reserves.

Mission

TO PROVIDE FIRE PROTECTION SERVICES TO THE CITIZENS IN THE SMITH COMMUNITY FIRE DISTRICT IN ROBESON COUNTY, NC.

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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 $6,482

Program Service Revenue $339,544

Investment Income $0

Other Revenue $0

TOTAL REVENUE $346,026

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $341,636

Other Expenses $365,908

TOTAL EXPENSES $365,908

Year-over-Year Comparison

	2024	2023	Change
Revenue	$346,026	$360,759	0.0%
Expenses	$365,908	$290,570	+0.3%
Net Income	$-19,882	$70,189	-1.3%

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
CHRIS SANDERSON	VICE-PRESIDENT	5.00	Director	$0	$0	$0
LAURA FREEMAN	SECRETARY	5.00	Director	$0	$0	$0
SANDRA DEE LOCKLEAR	TREASURER	5.00	Director	$0	$0	$0
DWIGHT MCGIRT	PRESIDENT	5.00	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	$346,026	$365,908	$1,551,945	$-19,882
2024	$360,759	$290,570	$1,062,510	$70,189
2023	$376,914	$277,776	$1,018,787	$99,138
2022	$295,365	$213,825	$945,251	$81,540
2021	$234,553	$195,280	$888,378	$39,273
2020	$201,681	$163,556	$877,132	$38,125
2019	$171,782	$126,134	$491,692	$45,648

SMITHS VOLUNTEER FIRE DEPARTMENT