SIERRA MADRE FIRE FOUNDATION (EIN 954380070) - 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

1992

Legal Domicile

Principal Officer

Mike Kefalas

Phone

6263552185

Tax Period

2025-01-01 to 2025-12-31

SIERRA MADRE FIRE FOUNDATION, founded in 1992, is a micro nonprofit in the Public Safety sector that reported $45K in total revenue in fiscal year 2025. Revenue fell 39% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $21K, a strong 48% operating margin.

Mission

Communication,fellowship,chartiable education,relief of pain and suffering from tragedy of fire. Sponsor or suppoort education programss through donations to chartiable organizations.

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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 $13,285

Program Service Revenue $0

Investment Income $31,253

Other Revenue $0

TOTAL REVENUE $44,538

Expense Breakdown

Grants Paid $18,900

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $18,900

Other Expenses $4,149

TOTAL EXPENSES $23,049

Year-over-Year Comparison

	2025	2024	Change
Revenue	$44,538	$73,460	-0.4%
Expenses	$23,049	$24,575	-0.1%
Net Income	$21,489	$48,885	-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

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
Mike Kefalas	President	4.00	Officer	$0	$0	$0
Brent Bartlett	1st Vice President	2.00	Officer	$0	$0	$0
Larry Chu	2nd Vice President	2.00	Officer	$0	$0	$0
Mike Comer	Treasurer	4.00	Officer	$0	$0	$0
Karen Elizondo	Secretary	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
2025	$44,538	$23,049	$1,021,995	$21,489
2024	$73,460	$24,575	$1,000,506	$48,885
2023	$2,259	$23,046	$951,621	$-20,787
2022	$7,214	$14,027	$972,408	$-6,813
2021	$7,736	$20,542	$979,221	$-12,806
2020	$71,239	$25,773	$992,027	$45,466
2019	$33,055	$47,335	$946,561	$-14,280

SIERRA MADRE FIRE FOUNDATION