GRAY COURT AREA FIRE DEPARTMENT (EIN 900214363) - 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

1976

Legal Domicile

Principal Officer

ANGELA L H LEOPARD

Tax Period

2024-07-01 to 2025-06-30

GRAY COURT AREA FIRE DEPARTMENT, founded in 1976, is a micro nonprofit in the Public Safety sector that reported $40K in total revenue in fiscal year 2024. Revenue decreased 8% compared to the prior year. Expenses of $58K exceeded revenue, resulting in a 43% operating deficit.

Mission

TO PROVIDE FIRE PROTECTION AND FIRST RESPONDER SERVICES TO RURAL AREAS.

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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 $40,213

Program Service Revenue $0

Investment Income $0

Other Revenue $31

TOTAL REVENUE $40,244

Expense Breakdown

Grants Paid $438

Salaries & Benefits $0

Fundraising Expenses $4,859

Program Expenses $41,391

Other Expenses $57,090

TOTAL EXPENSES $57,528

Year-over-Year Comparison

	2024	2023	Change
Revenue	$40,244	$43,928	-0.1%
Expenses	$57,528	$54,698	+0.1%
Net Income	$-17,284	$-10,770	+0.6%

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
ANGELA LEOPARD	TREASURY	010.00	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	$40,244	$57,528	$232,976	$-17,284
2024	$43,928	$54,698	$250,260	$-10,770
2023	$37,037	$74,278	$261,030	$-37,241
2022	$182,540	$68,869	$298,271	$113,671
2021	$51,018	$52,102	$177,605	$-1,084
2020	$53,282	$55,314	$178,689	$-2,032
2019	$26,355	$49,727	$180,721	$-23,372

GRAY COURT AREA FIRE DEPARTMENT