CRESTON FIREFIGHTERS ASSOCIATION

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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

1990

Legal Domicile

Principal Officer

RACHEL BODICK

Phone

4067552760

Tax Period

2024-07-01 to 2025-06-30

CRESTON FIREFIGHTERS ASSOCIATION, founded in 1990, is a small nonprofit in the Public Safety sector that reported $183K in total revenue in fiscal year 2024. Revenue fell 23% from the prior year — a significant decline worth monitoring. Expenses of $209K exceeded revenue, resulting in a 14% operating deficit.

Mission

THE CRESTON FIREFIGHTER'S ASSOCIATION IS A 100% VOLUNTEER ORGANIZATION DEDICATED TO SUPPORTING THE CRESTON FIRE DEPARTMENT IN A NUMBER OF WAYS SUCH AS FUNDRAISING, DONATION MANAGEMENT, FOOD FOR EVENTS, TRAINING AND INCIDENTS AND IN A NUMBER OF OTHER WAYS THAT ARE NON-TACTICAL AND NON- RESPONSE RELATED.

Program Service Accomplishments

Program 1

Expenses: $202,671

THE CRESTON FIREFIGHTER'S ASSOCIATION HELD ITS ANNUAL SOUP FOR SUPPER FUNDRAISER AND RAISED FUNDS WITH A PORK SALE. FUNDS RAISED FROM THESE ANNUAL EVENTS ARE USED TO SUPPORT CRESTON FIRE DEPARTMENT. THE ANNUAL AUCTION WAS ALSO HELD AND THESE FUNDS ALSO HELP SUPPORT THE CRESTON FIRE DEPARTMENT.

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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 $104,718

Program Service Revenue $0

Investment Income $3,700

Other Revenue $75,025

TOTAL REVENUE $183,443

Expense Breakdown

Grants Paid $180,226

Salaries & Benefits $0

Fundraising Expenses $3,427

Program Expenses $202,671

Other Expenses $28,678

TOTAL EXPENSES $208,904

Year-over-Year Comparison

	2024	2023	Change
Revenue	$183,443	$237,248	-0.2%
Expenses	$208,904	$101,268	+1.1%
Net Income	$-25,461	$135,980	-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
TYLER TAPPENBECK	PRESIDENT	1.00	Officer Director	$0	$0	$0
NICK WILSON	VICE PRESIDE	1.00	Officer Director	$0	$0	$0
RACHEL BODICK	SECRETARY/TR	7.50	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	$183,443	$208,904	$1,346,480	$-25,461
2024	$237,248	$101,268	$1,371,941	$135,980
2023	$132,530	$57,130	$1,235,961	$75,400
2022	$214,188	$10,047	$1,160,561	$204,141
2021	$646,007	$11,490	$954,073	$634,517
2020	$35,975	$18,658	$319,556	$17,317
2019	$83,385	$16,366	$302,239	$67,019