FIRE CHIEFS ASSN OF BROWARD COUNTY

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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

1996

Legal Domicile

Principal Officer

ROBERTO LORENZO

Phone

9549717010

Tax Period

2023-01-01 to 2023-12-31

FIRE CHIEFS ASSN OF BROWARD COUNTY, founded in 1996, is a small nonprofit in the Public Safety sector that reported $270K in total revenue in fiscal year 2023. Revenue surged 30% from the prior year, signaling strong growth momentum. The organization ran a surplus of $217K, a strong 80% operating margin.

Mission

THIS ORGANIZATION WAS FORMED TO PROMOTE PROACTIVE LEADERSHIP AND PROFESSIONAL EDUCATION FOR FIRE RESCUE AND RELATED SERVICES WITHIN BROWARD COUNTY, FLORIDA.

Program Service Accomplishments

Program 1

Expenses: $22,891

THIS ORGANIZATION WAS FORMED TO PROMOTE PROACTIVE LEADERSHIP AND PROFESSIONAL EDUCATION FOR FIRE RESCUE AND RELATED SERVICES WITHIN BROWARD COUNTY, FLORIDA.

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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 $0

Program Service Revenue $25,192

Investment Income $0

Other Revenue $245,009

TOTAL REVENUE $270,201

Expense Breakdown

Grants Paid $20,900

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $22,891

Other Expenses $32,737

TOTAL EXPENSES $53,637

Year-over-Year Comparison

	2023	2022	Change
Revenue	$270,201	$207,452	+0.3%
Expenses	$53,637	$39,766	+0.3%
Net Income	$216,564	$167,686	+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

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
STEPHEN KRIVJANIK	PRESIDENT	2.50	Officer	$0	$0	$0
ROBERTO TORRES	VICE PRESIDENT	2.00	Officer	$0	$0	$0
JORGE GONZALEZ	VICE PRESIDENT	2.00	Officer	$0	$0	$0
MARCELINE RODRIGUEZ	SECRETARY	2.00	Officer	$0	$0	$0
ROBERTO LORENZO	TREASURER	2.00	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
2023	$270,201	$53,637	$638,749	$216,564
2022	$207,452	$39,766	$422,185	$167,686
2021	$49,270	$27,027	$254,499	$22,243
2020	$40,197	$14,863	$232,256	$25,334
2019	$35,022	$21,151	$206,922	$13,871
2018	$22,329	$30,212	$193,051	$-7,883