Hwy 321 Volunteer Fire Department

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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

1992

Legal Domicile

Principal Officer

Bill Hergemueller

Tax Period

2022-01-01 to 2022-12-31

Hwy 321 Volunteer Fire Department, founded in 1992, is a small nonprofit in the Public Safety sector that reported $116K in total revenue in fiscal year 2022. Expenses of $161K exceeded revenue, resulting in a 38% operating deficit.

Mission

Emergency response for fire and rescue operations in order to save life and property in the Hwy 321 area north of Dayton, Texas

Program Service Accomplishments

Program 1

Expenses: $160,742 Revenue: $101,363

Maintain a volunteer fire department for the Hwy 321 area in order to save lives and property Train personnel in the proper methods of fire fighting, first aid, extraction and hazardous containment...

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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 $21,713

Program Service Revenue $94,650

Investment Income $0

Other Revenue $0

TOTAL REVENUE $116,363

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $160,742

Other Expenses $160,742

TOTAL EXPENSES $160,742

Year-over-Year Comparison

	2022	2021	Change
Revenue	$116,363	$114,166	+0.0%
Expenses	$160,742	$157,248	+0.0%
Net Income	$-44,379	$-43,082	+0.0%

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

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
Sam Bretchel	Chief	20.00	Officer Director	$0	$0	$0
Jesse McGraw	Asst Chief	20.00	Officer Director	$0	$0	$0
Bill Hergemueller	President & Secretary	20.00	Officer Director	$0	$0	$0
Brett Pierce	Vice President	20.00	Officer 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
2022	$116,363	$160,742	$312,284	$-44,379
2021	$114,166	$157,248	$398,484	$-43,082
2020	$99,144	$203,222	$473,240	$-104,078
2019	$109,094	$141,640	$601,998	$-32,546