COMMODORE VOLUNTEER FIRE DEPT

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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

1952

Legal Domicile

Principal Officer

James D Hopkins III

Phone

7242542060

Tax Period

2025-01-01 to 2025-12-31

COMMODORE VOLUNTEER FIRE DEPT, founded in 1952, is a small nonprofit in the Public Safety sector that reported $394K in total revenue in fiscal year 2025. Revenue surged 242% from the prior year, signaling strong growth momentum.

Mission

Volunteer Fire Company to protect the citizens and property of Green Township, Indiana County, Pennsylvania

Program Service Accomplishments

Program 1

Expenses: $382,513 Revenue: $56,566

Responded to emergency calls such as fires, rescues, accidents, utility lines down, medical assistance calls, physical rescues, etc. Maintained fire equipment and apparatus. Educated citizens and...

Responded to emergency calls such as fires, rescues, accidents, utility lines down, medical assistance calls, physical rescues, etc. Maintained fire equipment and apparatus. Educated citizens and students about fire prevention, awareness and safety. The majority of our expenses were for new structural firefighting gear.

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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 $300,744

Program Service Revenue $56,566

Investment Income $315

Other Revenue $36,371

TOTAL REVENUE $393,996

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $2,609

Program Expenses $382,513

Other Expenses $390,820

TOTAL EXPENSES $393,429

Year-over-Year Comparison

	2025	2024	Change
Revenue	$393,996	$115,368	+2.4%
Expenses	$393,429	$114,898	+2.4%
Net Income	$567	$470	+0.2%

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
James D Hopkins III	President and 1st Asst Fire Chief	10.00	Officer Director	$0	$0	$0
Mark Riva	Fire Chief	10.00	Officer	$0	$0	$0
Mary Beth Bowler	Treasurer	4.00	Director	$0	$0	$0
Scott Henry	Vice President and 2nd Asst Fire Chief	2.00	Officer Director	$0	$0	$0
Sam Lute	Asst Treasurer	1.00	Director	$0	$0	$0
Brooke Stitt	Secretary	2.00	Director	$0	$0	$0
Bob Riddell	Fire Captain	2.00	Officer	$0	$0	$0
Brianna Keener	Fire Captain	2.00	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	$393,996	$393,429	$732,863	$567
2024	$115,368	$114,898	$482,296	$470