WARNER 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

1972

Legal Domicile

Principal Officer

Will Rozell

Phone

6052283148

Tax Period

2025-01-01 to 2025-12-31

WARNER VOLUNTEER FIRE DEPARTMENT, founded in 1972, is a small nonprofit in the Public Safety sector that reported $167K in total revenue in fiscal year 2025. Revenue fell 76% from the prior year — a significant decline worth monitoring. Expenses of $205K exceeded revenue, resulting in a 23% operating deficit.

Mission

Protect the citizens life and property of our fire area from fire, disasters, and any medical event that may occur.

Program Service Accomplishments

Program 1

Expenses: $134,450 Revenue: $15,315

We serve 3 townships for volunteer fire protection and rescue services. In 2025 we had 85 calls we responded to. We service a 152 square mile area located in a rural community. Residential population is roughly 651. We meet monthly to work on training and maintenance gear and equipment. We are a 100% volunteer 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 (2025)

Revenue Breakdown

Contributions & Grants $150,122

Program Service Revenue $15,315

Investment Income $1,520

Other Revenue $0

TOTAL REVENUE $166,957

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $70,116

Program Expenses $134,450

Other Expenses $204,566

TOTAL EXPENSES $204,566

Year-over-Year Comparison

	2025	2024	Change
Revenue	$166,957	$700,133	-0.8%
Expenses	$204,566	$719,997	-0.7%
Net Income	$-37,609	$-19,864	+0.9%

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

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
Austin Nath	Assistant Chief	1.00	Officer	$0	$0	$0
Bradley Jung	Chief	1.00	Officer	$0	$0	$0
Jason Jung	Captain	1.00	Officer	$0	$0	$0
Will Rozell	Captain/Treasurer	1.00	Officer	$0	$0	$0
Josh Ruenz	Captain	1.00	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	$166,957	$204,566	$1,736,004	$-37,609
2024	$700,133	$719,997	$1,727,338	$-19,864