MELISSA MARSH HEAVER FUND FBO THE FIRE (EIN 866654960) - 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

2021

Legal Domicile

Principal Officer

DANIEL R GORMAN

Phone

6175231635

Tax Period

2025-01-01 to 2025-12-31

MELISSA MARSH HEAVER FUND FBO THE FIRE, founded in 2021, is a micro nonprofit in the Arts, Culture & Humanities sector that reported $12K in total revenue in fiscal year 2025. Revenue fell 50% from the prior year — a significant decline worth monitoring. Expenses of $48K exceeded revenue, resulting in a 300% operating deficit.

Mission

A SUPPORTING ORGANIZATION UNDER IRC 509(A)(3) TO THE FIRE MUSEUM OF MARYLAND (EIN 23-7116405) AND ITS EDUCATIONAL, HISTORIC, PRESERVATION AND MUSEUM FUNCTION AS A PUBLIC RESOURCE FOR ALL WHO VISIT ITS PREMISES.

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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 $0

Program Service Revenue $0

Investment Income $12,074

Other Revenue $0

TOTAL REVENUE $12,074

Expense Breakdown

Grants Paid $33,575

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $14,774

TOTAL EXPENSES $48,349

Year-over-Year Comparison

	2025	2024	Change
Revenue	$12,074	$24,330	-0.5%
Expenses	$48,349	$73,858	-0.3%
Net Income	$-36,275	$-49,528	-0.3%

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

N/A

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
STEPHEN G HEAVER	TRUSTEE	N/A	Director	$0	$0	$0
THOMAS M BRUGGMAN	TRUSTEE	N/A	Director	$0	$0	$0
DANEL R GORMAN	TRUSTEE	N/A	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
2025	$12,074	$48,349	$735,517	$-36,275
2024	$24,330	$73,858	$771,792	$-49,528
2023	$10,196	$27,790	$821,320	$-17,594
2022	$9,688	$65,077	$838,914	$-55,389
2022	$9,688	$65,077	$838,914	$-55,389
2021	$10,157	$15,854	$894,303	$-5,697

MELISSA MARSH HEAVER FUND FBO THE FIRE