GREENE COUNTY ASSOCIATION OF VOLUNTEER FIRE DEPARTMENTS (EIN 631185861) - Form 990 Financial Analysis & Trantor Score

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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

2006

Legal Domicile

Principal Officer

HODGES SMITH

Phone

2052927912

Tax Period

2023-01-01 to 2023-12-31

GREENE COUNTY ASSOCIATION OF VOLUNTEER FIRE DEPARTMENTS, founded in 2006, is a small nonprofit in the Public Safety sector that reported $503K in total revenue in fiscal year 2019. Revenue grew 17% year-over-year, indicating healthy expansion.

Mission

TO WORK WITH THE PEOPLE OF GREENE COUNTY, AL TO MAKE SURE THAT THERE IS A FIRE DEPARTMENT IN ALL AREAS OF GREENE COUNTY.

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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%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $486,018

Program Service Revenue $0

Investment Income $1,728

Other Revenue $0

TOTAL REVENUE $487,746

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $433,676

Other Expenses $433,676

TOTAL EXPENSES $433,676

Year-over-Year Comparison

	2023	2022	Change
Revenue	$487,746	$559,925	-0.1%
Expenses	$433,676	$526,848	-0.2%
Net Income	$54,070	$33,077	+0.6%

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

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
HODGES SMITH	PRESIDENT	10.00	Director	$0	$0	$0
MOLLLIE GAINES	SECRETARY	10.00	Director	$0	$0	$0
JOHN HALL	TREASURER	10.00	Director	$0	$0	$0
ROY LOUIS JINES	VICE PRESIDENT	10.00	Director	$0	$0	$0
IDELLA THOMPSON	ASST SECRETARY	10.00	Director	$0	$0	$0
LILLIE THOMAS	BOARD MEMBER	10.00	Director	$0	$0	$0
JANETTE HALL	BOARD MEMBER	10.00	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
2024	No data	No data	No data	No data
2023	$487,746	$433,676	$755,176	$54,070
2022	$559,925	$526,848	$701,106	$33,077
2021	$527,153	$476,721	$668,029	$50,432
2020	$462,089	$461,256	$617,597	$833
2019	$503,437	$493,438	$616,764	$9,999

GREENE COUNTY ASSOCIATION OF VOLUNTEER FIRE DEPARTMENTS