Coaling Fire Protection District

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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

1993

Legal Domicile

Phone

2055070090

Tax Period

2025-01-01 to 2025-12-31

Coaling Fire Protection District, founded in 1993, is a small nonprofit that reported $242K in total revenue in fiscal year 2025. Revenue fell 35% from the prior year — a significant decline worth monitoring. Expenses of $272K exceeded revenue, resulting in a 12% operating deficit.

Mission

Provide Fire protection and Emergency medical services.

Program Service Accomplishments

Program 1

Expenses: $271,805

Provided for the overall life safety of citizens and limited the amount of property damage due to fires in the departments coverage area.

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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 $10,000

Program Service Revenue $232,096

Investment Income $0

Other Revenue $0

TOTAL REVENUE $242,096

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $271,805

Other Expenses $271,805

TOTAL EXPENSES $271,805

Year-over-Year Comparison

	2025	2024	Change
Revenue	$242,096	$375,078	-0.4%
Expenses	$271,805	$288,831	-0.1%
Net Income	$-29,709	$86,247	-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

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
Allen Hallum	Board Member	4.00	Director	$0	$0	$0
Lloyd Clements	Board member	4.00	Director	$0	$0	$0
William White	Board member	4.00	Director	$0	$0	$0
Lynn Lybrook	President	4.00	Officer	$0	$0	$0
Harry Upson	Treasurer	5.00	Officer	$0	$0	$0
Scott White	Fire Chief	4.00	Officer	$0	$0	$0
Amy White	Secretary	4.00	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	$242,096	$271,805	$914,805	$-29,709
2024	$375,078	$288,831	$944,514	$86,247
2023	$198,600	$239,818	$858,267	$-41,218
2022	$309,294	$197,507	$920,319	$111,787
2021	$249,101	$193,719	$808,532	$55,382
2020	$283,613	$134,766	$753,150	$148,847
2019	$173,845	$117,880	$604,303	$55,965
2018	$204,283	$143,685	$548,338	$60,598