OAK GROVE COMMUNITY FIRE 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

2002

Legal Domicile

Principal Officer

DENISE DENNING

Phone

6155821219

Tax Period

2022-02-01 to 2023-01-31

OAK GROVE COMMUNITY FIRE DISTRICT, founded in 2002, is a small nonprofit in the Public Safety sector that reported $404K in total revenue in fiscal year 2022. Revenue surged 228% from the prior year, signaling strong growth momentum.

Mission

TO PROVIDE AN ALL VOLUTEER FORCE OF FIREFIGHTERS, RESCUE, AND MEDICAL RESPONDERS TO THE UNINCORPORATED AREA OF NORTHERN SUMNER COUNTY TENNESSEE.

Program Service Accomplishments

Program 1

Expenses: $393,292

RESPOND TO HOUSE FIRES, VEHICLE FIRES, CRASHES, FLOODS, MISSING PERSONS, MUTUAL AID, AND MEDICAL CALLS. WE CANNOT PLACE A DOLLAR VALUE ON LIVES THAT WE HAVE HELPED SAVE. WE HOPE TO CONTINUE TO...

RESPOND TO HOUSE FIRES, VEHICLE FIRES, CRASHES, FLOODS, MISSING PERSONS, MUTUAL AID, AND MEDICAL CALLS. WE CANNOT PLACE A DOLLAR VALUE ON LIVES THAT WE HAVE HELPED SAVE. WE HOPE TO CONTINUE TO PROVIDE THESE LIFE SAVING SERVICES.

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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 (2022)

Revenue Breakdown

Contributions & Grants $404,446

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $404,446

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $393,292

Other Expenses $410,690

TOTAL EXPENSES $410,690

Year-over-Year Comparison

	2022	2021	Change
Revenue	$404,446	$123,324	+2.3%
Expenses	$410,690	$139,720	+1.9%
Net Income	$-6,244	$-16,396	-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

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
JERRY DENNING	PRESIDENT	1.00	Officer	$0	$0	$0
MICHELLE GOLOB	SECRETARY	1.00	Officer	$0	$0	$0
DENISE DENNING	TREASURER	5.00	Officer	$0	$0	$0
JACK BRADLEY	VICE PRESIDENT	1.00	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
2023	$404,446	$410,690	$384,291	$-6,244