Smithburg Volunteer Fire Department Incorporated (EIN 823004643) - 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

1978

Legal Domicile

Principal Officer

David E Sponaugle

Phone

3049976885

Tax Period

2023-01-01 to 2023-12-31

Smithburg Volunteer Fire Department Incorporated, founded in 1978, is a small nonprofit in the Public Safety sector that reported $193K in total revenue in fiscal year 2023. Revenue surged 142% from the prior year, signaling strong growth momentum. Expenses of $178K left a modest 8% surplus.

Mission

The Smithburg Volunteer Fire Department keeps all of their volunteers up to date in training in order to serve our constituents to the best of our ability.

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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 (2023)

Revenue Breakdown

Contributions & Grants $193,042

Program Service Revenue $0

Investment Income $20

Other Revenue $0

TOTAL REVENUE $193,062

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $177,622

TOTAL EXPENSES $177,622

Year-over-Year Comparison

	2023	2022	Change
Revenue	$193,062	$79,787	+1.4%
Expenses	$177,622	$98,784	+0.8%
Net Income	$15,440	$-18,997	-1.8%

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

N/A

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
David E Sponaugle	Treasurer	001.00	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	No data	No data	No data	No data
2024	No data	No data	No data	No data
2023	$193,062	$177,622	$23,082	$15,440
2022	$79,787	$98,784	$7,642	$-18,997
2021	$224,698	$226,908	$26,639	$-2,210

Smithburg Volunteer Fire Department Incorporated