The Waverly Volunteer Fire Company INC (EIN 621377498) - 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

1971

Legal Domicile

Principal Officer

Paul Umstot

Phone

3045885089

Tax Period

2025-01-01 to 2025-12-31

The Waverly Volunteer Fire Company INC, founded in 1971, is a small nonprofit in the Public Safety sector that reported $150K in total revenue in fiscal year 2025. Revenue fell 61% from the prior year — a significant decline worth monitoring. Expenses of $184K exceeded revenue, resulting in a 23% operating deficit.

Mission

Volunteer Fire Department

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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 (2025)

Revenue Breakdown

Contributions & Grants $149,734

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $149,734

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $184,341

Other Expenses $184,341

TOTAL EXPENSES $184,341

Year-over-Year Comparison

	2025	2024	Change
Revenue	$149,734	$381,501	-0.6%
Expenses	$184,341	$193,131	0.0%
Net Income	$-34,607	$188,370	-1.2%

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
Dennis McAtee	Fire Chief	004.00	Director	$0	$0	$0
Michael Tanner	Asst Chief	002.00	Officer	$0	$0	$0
Chris Johnson	Treasurer	002.00	Officer	$0	$0	$0
Paul Umstot	President	002.00	Officer	$0	$0	$0
Mike Umstot	Vice President	002.00	Officer	$0	$0	$0
Stephanie Umstot	Secertary	002.00	Officer	$0	$0	$0
Mike Foster	Asst Secertary	002.00	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
2025	$149,734	$184,341	$259,458	$-34,607
2024	$381,501	$193,131	$294,065	$188,370
2023	$203,062	$224,751	$311,353	$-21,689
2022	$187,653	$254,393	$374,701	$-66,740
2021	$183,204	$199,211	$469,084	$-16,007
2020	$71,528	$224,793	$512,564	$-153,265

The Waverly Volunteer Fire Company INC