LEROY VOLUNTEER FIRE DEPT

EIN: 630960957 501(c)(3) Public Safety

LEROY, AL

Total Revenue
$289,268
Total Expenses
$278,719
Total Assets
$753,159
Net Assets
$753,159
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Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year
1972
Legal Domicile
AL
Principal Officer
JACK BUSBY
Phone
2512464787
Tax Period
2025-01-01 to 2025-12-31

LEROY VOLUNTEER FIRE DEPT, founded in 1972, is a micro nonprofit in the Public Safety sector that reported $57K in total revenue in fiscal year 2023. Net assets of $772K represent 164 months of operating reserves.

Mission

PROVIDING FIRE PROTECTION AND EDUCATION FOR OUR COMMUNITY AND SURROUNDING AREAS

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Trantor Score

Financial Health & Payment Capacity Assessment (FICO Scale: 300–850)

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

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Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $289,268
Program Service Revenue $0
Investment Income $0
Other Revenue $0
TOTAL REVENUE $289,268

Expense Breakdown

Grants Paid $0
Salaries & Benefits $0
Fundraising Expenses $0
Program Expenses $278,719
Other Expenses $278,719
TOTAL EXPENSES $278,719

Year-over-Year Comparison

2025 2024 Change
Revenue $289,268 $49,628 +4.8%
Expenses $278,719 $53,087 +4.3%
Net Income $10,549 $-3,459 -4.0%
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

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Governance

Voting Members
3
Independent Members
N/A
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
2
$0
Total Directors
0
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
ANDY ELMORE CEO 25.00
Officer
$0 $0 $0
JACK BUSBY COO 45.00
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 $289,268 $278,719 $753,159 $10,549
2023 $56,513 $57,074 $772,104 $-561
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