SALEM FIRE DEPARTMENT (EIN 710545402) - 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

1972

Legal Domicile

Principal Officer

FRANK CARDIS

Phone

5017942707

Tax Period

2025-01-01 to 2025-12-31

SALEM FIRE DEPARTMENT, founded in 1972, is a small nonprofit in the Public Safety sector that reported $231K in total revenue in fiscal year 2018. Expenses of $325K exceeded revenue, resulting in a 41% operating deficit.

Mission

TO PROVIDE FIRE PROTECTION TO MEMBERS IN THE SALEM FIRE PROTECTION DISTRICT.

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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 (2025)

Revenue Breakdown

Contributions & Grants $488,164

Program Service Revenue $0

Investment Income $29,370

Other Revenue $0

TOTAL REVENUE $517,534

Expense Breakdown

Grants Paid $0

Salaries & Benefits $91,206

Fundraising Expenses $0

Program Expenses $331,221

Other Expenses $256,400

TOTAL EXPENSES $347,606

Year-over-Year Comparison

	2025	2024	Change
Revenue	$517,534	$504,875	+0.0%
Expenses	$347,606	$352,298	0.0%
Net Income	$169,928	$152,577	+0.1%

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

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
FRANK CARDIS	CHAIRMAN	N/A	Officer	$0	$0	$0
STEWART LINZ	ASST. CHAIRM	N/A	Officer	$0	$0	$0
TIM HANKE	TREASURER	N/A	Officer	$0	$0	$0
BEN GERRALD	BOARD MEMBER	N/A	Officer	$0	$0	$0
CHARLES FRESHOUR	BOARD MEMBER	N/A	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	$517,534	$347,606	$1,614,201	$169,928
2024	$504,875	$352,298	$1,443,792	$152,577
2023	$487,069	$345,303	$1,291,426	$141,766
2022	$445,287	$310,280	$1,149,320	$135,007
2021	$238,163	$233,675	$1,014,313	$4,488
2020	$222,740	$252,590	$1,009,825	$-29,850
2019	$437,667	$273,299	$1,197,226	$164,368
2018	$230,665	$324,549	$1,087,159	$-93,884

SALEM FIRE DEPARTMENT