Civic Intelligence

Iona Mcgregor Retiree Ins Tr Fund

990 • Fiscal year 2014 • EIN 14-6325156

Oct 01, 2013 to Sep 30, 2014 • Filed on Jun 04, 2015

Organization ProfileN/A
6061 South Pointe Blvd33919

(239) 433-0660

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

92nd percentile

0.95x

Higher debt load relative to assets than 92% of similar nonprofits.

2014 filings • 501(c)9 • $5M-$10M nonprofits • Source year 2014

Liabilities / Revenue

99th percentile

9.51x

Higher debt load relative to revenue than 99% of similar nonprofits.

2014 filings • 501(c)9 • $5M-$10M nonprofits • Source year 2014

Net Margin

94th percentile

72%

Higher net margin than 94% of similar nonprofits.

2014 filings • 501(c)9 • $5M-$10M nonprofits • Source year 2014

Top Officer Pay

82nd percentile

$141,750

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 24.5% of source-year revenue.

2014 filings • 501(c)9 • $5M-$10M nonprofits • Source year 2014

Asset Growth

80th percentile

19%

Faster asset growth than 80% of similar nonprofits.

2014 filings • 501(c)9 • $5M-$10M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Balance Sheet
Liabilities / Assets92nd percentile

Assets

Up

$5,763,177

Up $900,160 (+19%) from 2013

Net Assets

Up

$263,786

Up $534,229 (+198%) from 2013

Liabilities

Up

$5,499,391

Up $365,931 (+7.1%) from 2013

Revenue And Expenses
Liabilities / Revenue99th percentileNet Margin94th percentile

Revenue

$578,006

No earlier filing loaded for comparison.

Expenses

Up

$163,589

Up $10,940 (+7.2%) from 2013

Net Income

$414,417

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth80th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$20M$15M$10M$5.0M$0-$5.0MAssets 2010: $2,635,019Liabilities 2010: $1,423Net Assets 2010: $2,633,5962010Assets 2011: $2,975,141Liabilities 2011: $3,941,978Net Assets 2011: -$966,8372011Assets 2012: $3,980,577Liabilities 2012: $4,170,778Net Assets 2012: -$190,2012012Assets 2013: $4,863,017Liabilities 2013: $5,133,460Net Assets 2013: -$270,4432013Assets 2014: $5,763,177Liabilities 2014: $5,499,391Net Assets 2014: $263,7862014Assets 2015: $5,963,411Liabilities 2015: $5,706,418Net Assets 2015: $256,9932015Assets 2016: $6,973,436Liabilities 2016: $5,988,223Net Assets 2016: $985,2132016Assets 2017: $8,206,237Liabilities 2017: $5,902Net Assets 2017: $8,200,3352017Assets 2018: $9,398,771Liabilities 2018: $7,449Net Assets 2018: $9,391,3222018Assets 2019: $9,937,542Liabilities 2019: $17,338Net Assets 2019: $9,920,2042019Assets 2020: $11,434,601Liabilities 2020: $5,888Net Assets 2020: $11,428,7132020Assets 2021: $14,338,010Liabilities 2021: $3,875Net Assets 2021: $14,334,1352021Assets 2022: $11,738,659Liabilities 2022: $5,813Net Assets 2022: $11,732,8462022Assets 2023: $13,685,673Liabilities 2023: $61,363Net Assets 2023: $13,624,3102023Assets 2024: $17,779,523Liabilities 2024: $66,038Net Assets 2024: $17,713,4852024

Highlighted filing

2014

Assets$5,763,177
Liabilities$5,499,391
Net Assets$263,786
Open 2014 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0Expenses 2010: $33,9822010Expenses 2011: $35,3912011Expenses 2012: $118,7792012Expenses 2013: $152,6492013Revenue 2014: $578,006Expenses 2014: $163,589Net Income 2014: $414,4172014Revenue 2015: $604,982Expenses 2015: $161,502Net Income 2015: $443,4802015Revenue 2016: $619,938Expenses 2016: $206,942Net Income 2016: $412,9962016Revenue 2017: $592,398Expenses 2017: $249,494Net Income 2017: $342,9042017Revenue 2018: $623,946Expenses 2018: $283,877Net Income 2018: $340,0692018Revenue 2019: $709,100Expenses 2019: $319,689Net Income 2019: $389,4112019Revenue 2020: $719,129Expenses 2020: $359,695Net Income 2020: $359,4342020Revenue 2021: $794,194Expenses 2021: $388,493Net Income 2021: $405,7012021Revenue 2022: $851,953Expenses 2022: $429,315Net Income 2022: $422,6382022Revenue 2023: $827,729Expenses 2023: $541,371Net Income 2023: $286,3582023Revenue 2024: $1,023,739Expenses 2024: $538,717Net Income 2024: $485,0222024

Highlighted filing

2014

Revenue$578,006
Expenses$163,589
Net Income$414,417
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2013 to Sep 30, 2014
Signed
Jun 4, 2015
Return Version
2013v4.0
Gross Receipts
$638,963
Mission and Program Overview

Mission

This fund has been established to provide post-retirement health benefits for the iona-mcgregor fire protection and rescue service district, a governmental unit established under florida statute.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$4,846,890$5,741,940▲ $895,050
Savings and Temporary Cash Investments$16,127$21,237▲ $5,110
Total Assets$4,863,017$5,763,177▲ $900,160
Liabilities
Other Liabilities$5,130,162$5,486,711▲ $356,549
Accounts Payable and Accrued Expenses$3,298$12,680▲ $9,382
Total Liabilities$5,133,460$5,499,391▲ $365,931
Net Assets / Fund Balance
Unrestricted Net Assets$-270,443$263,786▲ $534,229
Total Net Assets Fund Balance$-270,443$263,786▲ $534,229
Total Liabilities and Net Assets / Fund Balance$4,863,017$5,763,177▲ $900,160
Compensation and Service Providers
Top Officer Pay82nd percentile

Employees

NameTitleOtherTotal
Jeff BerndtChair$141,750$141,750
William SimpsonVice Chair$81,481$81,481
Khalid AquilTrustee$80,163$80,163
Norman PorterTrustee$77,149$77,149
Cynthia ZingerSecretary$68,552$68,552
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$402,942
Investment Income
$175,064
Other Revenue
$0
Change in Net Assets
$414,417

Audited Revenue Reconciliation

Revenue per Audited Statements
$578,006
Revenue Not Reported on Form 990
$476,361
Total Revenue per Audited Statements
$1,054,367
Total Revenue per Form 990
$578,006
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$29,689
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$133,900
Fees for Services Accounting---$10,650
Fees for Services Other---$9,382
Fees for Service Investment Mgmnt Fees---$6,596
Fees for Services Legal---$2,960
Other Expenses---$101
Total Functional Expenses$0$0$0$163,589

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$163,589
Total Expenses per Audited Statements$163,589
Total Expenses per Form 990$163,589
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Actuarial Accrued Liability$5,486,711
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“An independent certified public accountant reviews the form 990 with the board of trustees prior to filing.”

Form 990, Page 6, Part VI, Line 12C

“Each member of the board of trustees is required to review and execute a new conflict of interest policy form on an annual basis.”

Form 990, Page 6, Part VI, Line 15A

“The organization does not provide compensation to any member of its governing body.”

Form 990, Page 6, Part VI, Line 15B

“The organization does not have any other officers or key employees.”

Form 990, Page 6, Part VI, Line 19

“The organization governing documents, conflict of interest policy, and financial statements are available upon request.”

Filing and Contact Details

Filer

EIN
14-6325156
Phone
2394330660

Signing Officer

Name
Jeff Berndt
Title
Chairman / Trustee
Phone
2394330660
Signed
2015-06-04
Discuss with paid preparer
Yes

Organization Details

Formed
2007
Legal Domicile
Fl
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
5

Preparer

Preparer
Erica K Harp
Phone
2399392233
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“This fund has been established to provide post-retirement health benefits for the iona-mcgregor fire protection and rescue service district, a governmental unit established under florida statute.”

Form 990, Page 2, Part III, Line 4D

“N/A”

Form 990, Part XI, Line 9

“Change in accrued benefit obligation 356,549 the decrease in net assets of 356,549 is a direct result of the change in actuarially determined accrued benefit liability.”

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THIS FUND HAS BEEN ESTABLISHED TO PROVIDE POST-RETIREMENT HEALTH BENEFITS FOR THE IONA-MCGREGOR FIRE PROTECTION AND RESCUE SERVICE DISTRICT, A GOVERNMENTAL UNIT ESTABLISHED UNDER FLORIDA STATUTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AN INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT REVIEWS THE FORM 990 WITH THE BOARD OF TRUSTEES PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EACH MEMBER OF THE BOARD OF TRUSTEES IS REQUIRED TO REVIEW AND EXECUTE A NEW CONFLICT OF INTEREST POLICY FORM ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION DOES NOT PROVIDE COMPENSATION TO ANY MEMBER OF ITS GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION DOES NOT HAVE ANY OTHER OFFICERS OR KEY EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7CHANGE IN ACCRUED BENEFIT OBLIGATION 356,549 THE DECREASE IN NET ASSETS OF 356,549 IS A DIRECT RESULT OF THE CHANGE IN ACTUARIALLY DETERMINED ACCRUED BENEFIT LIABILITY.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI, LINE 9
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IRS990ScheduleR/TransferFromOtherOrgInd0true
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0FL
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt04863017
IRS990/TotalAssetsEOYAmt05763177
IRS990/TotalAssetsGrp/BOYAmt04863017
IRS990/TotalAssetsGrp/EOYAmt05763177
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0163589
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt05133460
IRS990/TotalLiabilitiesEOYAmt05499391
IRS990/TotalLiabilitiesGrp/BOYAmt05133460
IRS990/TotalLiabilitiesGrp/EOYAmt05499391
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-270443
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0263786
IRS990/TotalProgramServiceRevenueAmt0402942
IRS990/TotalRevenueGrp/ExclusionAmt0175064
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0402942
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt05763177
IRS990/TotReportableCompRltdOrgAmt0449095
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IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-270443
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0263786
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JEFF BERNDT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN / TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum02394330660
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-06-04
ReturnHeader/Filer/BusinessName/BusinessNameLine10IONA MCGREGOR RETIREE INS TR FUND
ReturnHeader/Filer/BusinessNameControlTxt0IONA
ReturnHeader/Filer/EIN0146325156
ReturnHeader/Filer/PhoneNum02394330660
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ReturnHeader/Filer/USAddress/State0FL
ReturnHeader/Filer/USAddress/ZIPCode033919
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0592309183
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10HUGHES SNELL & CO PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine101470 ROYAL PALM SQUARE BLVD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0FORT MYERS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0339191049
ReturnHeader/PreparerPersonGrp/PhoneNum02399392233
ReturnHeader/PreparerPersonGrp/PreparationDt02015-07-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ERICA K HARP
ReturnHeader/ReturnTs02015-08-17T12:50:57-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-10-01
ReturnHeader/TaxPeriodEndDt02014-09-30
ReturnHeader/TaxYr02013

Document Assets

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Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$5,763,177
Liabilities
$5,499,391
Net assets
$263,786
Revenue
$578,006
Expenses
$163,589
Net income
$414,417
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$17.8$0.07$17.7$1.02$0.54$0.49
2023Summary only. Only limited summary data is available for this year.$13.7$0.06$13.6$0.83$0.54$0.29
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.7$0.01$11.7$0.85$0.43$0.42
2021Summary only. Only limited summary data is available for this year.$14.3$0.00$14.3$0.79$0.39$0.41
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.4$0.01$11.4$0.72$0.36$0.36
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.94$0.02$9.92$0.71$0.32$0.39
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.40$0.01$9.39$0.62$0.28$0.34
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.21$0.01$8.20$0.59$0.25$0.34
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.97$5.99$0.99$0.62$0.21$0.41
2015Detailed filing. Detailed filing data is available for this year.$5.96$5.71$0.26$0.60$0.16$0.44
2014Detailed filing. Detailed filing data is available for this year.$5.76$5.50$0.26$0.58$0.16$0.41
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.86$5.13$0.27$0.15
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.98$4.17$0.19$0.12
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.98$3.94$0.97$0.04
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.64$0.00$2.63$0.03