North Cherokee County Volunteer Fire Department Inc (EIN 752554374) - Form 990 Financial Analysis & Trantor Score

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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

1995

Legal Domicile

Principal Officer

Barbara Farmer

Phone

9035868034

Tax Period

2024-10-01 to 2025-09-30

North Cherokee County Volunteer Fire Department Inc, founded in 1995, is a micro nonprofit in the Public Safety sector that reported $65K in total revenue in fiscal year 2024. Revenue decreased 17% compared to the prior year. Expenses of $99K exceeded revenue, resulting in a 51% operating deficit.

Mission

Provide fire protection to rural residents outside of the local city limits and in Cherokee County.

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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 (2024)

Revenue Breakdown

Contributions & Grants $46,640

Program Service Revenue $0

Investment Income $14,057

Other Revenue $4,745

TOTAL REVENUE $65,442

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $98,904

Other Expenses $98,904

TOTAL EXPENSES $98,904

Year-over-Year Comparison

	2024	2023	Change
Revenue	$65,442	$78,640	-0.2%
Expenses	$98,904	$94,091	+0.1%
Net Income	$-33,462	$-15,451	+1.2%

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
Norvell Roberts	President	2.00	Officer	$0	$0	$0
Barbara Farmer	Sec/Treasurer	2.00	Officer	$0	$0	$0
Eric Rozell	Chief	2.00	Director	$0	$0	$0
Paul Casey	Director	1.00	Director	$0	$0	$0
Kevin Ivy	Director	1.00	Director	$0	$0	$0
David Ritchey	Director	1.00	Director	$0	$0	$0
Barbara Farmer	Director	1.00	Director	$0	$0	$0
Jeremy Sides	Asst Fire Chief	1.00	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
2025	$65,442	$98,904	$300,776	$-33,462
2024	$78,640	$94,091	$342,346	$-15,451
2023	$267,593	$85,658	$362,765	$181,935

North Cherokee County Volunteer Fire Department Inc