Civic Intelligence

Liverpool Fire Department Inc.

990 • Fiscal year 2017 • EIN 16-1366095

Jan 01, 2017 to Dec 31, 2017 • Filed on Jun 12, 2018

1110 Oswego StreetLiverpool, NY 13088

(315) 457-0370

Siviq Scores

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

Liabilities / Assets

57th percentile

0.23x

Higher debt load relative to assets than 57% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Liabilities / Revenue

82nd percentile

1.08x

Higher debt load relative to revenue than 82% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Net Margin

78th percentile

20%

Higher net margin than 78% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Top Officer Pay

20th percentile

$0

Higher top officer pay than 20% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Asset Growth

38th percentile

0.6%

Faster asset growth than 38% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Revenue Growth

20th percentile

-7.8%

Faster revenue growth than 20% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Assets

Up

$7,433,049

Up $47,546 (+0.6%) from 2016

Net Assets

Up

$5,709,149

Up $316,233 (+5.9%) from 2016

Liabilities

Down

$1,723,900

Down $268,687 (-13%) from 2016

Revenue

Down

$1,599,790

Down $135,261 (-7.8%) from 2016

Expenses

Up

$1,283,557

Up $36,325 (+2.9%) from 2016

Net Income

Down

$316,233

Down $171,586 (-35%) from 2016

Historical Trend

Balance Sheet Trend

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

$10M$5.0M$0Assets 2010: $6,121,185Liabilities 2010: $2,600,352Net Assets 2010: $3,520,8332010Assets 2011: $6,129,653Liabilities 2011: $2,293,352Net Assets 2011: $3,836,3012011Assets 2012: $6,532,857Liabilities 2012: $2,499,575Net Assets 2012: $4,033,2822012Assets 2013: $6,560,433Liabilities 2013: $2,192,489Net Assets 2013: $4,367,9442013Assets 2014: $6,435,266Liabilities 2014: $1,837,324Net Assets 2014: $4,597,9422014Assets 2015: $6,440,246Liabilities 2015: $1,535,149Net Assets 2015: $4,905,0972015Assets 2016: $7,385,503Liabilities 2016: $1,992,587Net Assets 2016: $5,392,9162016Assets 2017: $7,433,049Liabilities 2017: $1,723,900Net Assets 2017: $5,709,1492017Assets 2018: $7,540,403Liabilities 2018: $1,447,658Net Assets 2018: $6,092,7452018Assets 2019: $7,630,942Liabilities 2019: $1,145,038Net Assets 2019: $6,485,9042019Assets 2020: $9,136,088Liabilities 2020: $2,150,965Net Assets 2020: $6,985,1232020Assets 2021: $9,137,983Liabilities 2021: $1,323,394Net Assets 2021: $7,814,5892021Assets 2022: $9,013,452Liabilities 2022: $1,176,512Net Assets 2022: $7,836,9402022Assets 2023: $9,158,741Liabilities 2023: $1,075,232Net Assets 2023: $8,083,5092023Assets 2024: $9,050,907Liabilities 2024: $825,889Net Assets 2024: $8,225,0182024

Highlighted filing

2017

Assets$7,433,049
Liabilities$1,723,900
Net Assets$5,709,149

Operations Trend

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

$3.0M$2.0M$1.0M$0Expenses 2010: $1,110,0992010Expenses 2011: $1,115,5682011Expenses 2012: $1,183,4722012Revenue 2013: $1,514,598Expenses 2013: $1,179,936Net Income 2013: $334,6622013Revenue 2014: $1,493,374Expenses 2014: $1,263,376Net Income 2014: $229,9982014Revenue 2015: $1,503,913Expenses 2015: $1,196,758Net Income 2015: $307,1552015Revenue 2016: $1,735,051Expenses 2016: $1,247,232Net Income 2016: $487,8192016Revenue 2017: $1,599,790Expenses 2017: $1,283,557Net Income 2017: $316,2332017Revenue 2018: $1,595,705Expenses 2018: $1,314,904Net Income 2018: $280,8012018Revenue 2019: $1,731,231Expenses 2019: $1,390,132Net Income 2019: $341,0992019Revenue 2020: $1,827,900Expenses 2020: $1,345,995Net Income 2020: $481,9052020Revenue 2021: $2,248,946Expenses 2021: $1,446,168Net Income 2021: $802,7782021Revenue 2022: $1,794,280Expenses 2022: $1,660,386Net Income 2022: $133,8942022Revenue 2023: $1,859,578Expenses 2023: $1,701,811Net Income 2023: $157,7672023Revenue 2024: $1,953,507Expenses 2024: $1,836,654Net Income 2024: $116,8532024

Highlighted filing

2017

Revenue$1,599,790
Expenses$1,283,557
Net Income$316,233
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Jun 12, 2018
Return Version
2017v2.3
Gross Receipts
$1,623,394
Mission and Program Overview

Mission

Fire protection - maintainence of a fire station; provide fire protection and emergency medical services for the residents of the town of salina; educate the public on issues of safety and fire prevention.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$5,562,352$5,322,899▼ $239,453
Savings and Temporary Cash Investments$924,272$1,285,941▲ $361,669
Investments in Publicly Traded Securities$864,659$796,930▼ $67,729
Prepaid Expenses and Deferred Charges$48,652$30,592▼ $18,060
Cash and Non-Interest-Bearing Accounts$-14,432$-3,313▲ $11,119
Total Assets$7,385,503$7,433,049▲ $47,546
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,967,322$1,704,748▼ $262,574
Accounts Payable and Accrued Expenses$25,265$19,152▼ $6,113
Total Liabilities$1,992,587$1,723,900▼ $268,687
Net Assets / Fund Balance
Unrestricted Net Assets$5,392,916$5,709,149▲ $316,233
Total Net Assets Fund Balance$5,392,916$5,709,149▲ $316,233
Total Liabilities and Net Assets / Fund Balance$7,385,503$7,433,049▲ $47,546

Asset Categories

AssetBook ValueDepreciationBasis
Land$25,000-$25,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Peter VassalloPresident
Edward FairbanksDirector
Mark KaplanDirector
Gene BalcumTrustee
Jeremy BurchTrustee
Brandon MartuscelloASS'T TREAS
Timothy GaneySecretary
David MixTreasurer
Stanley SmithVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$5,000
Program Service Revenue
$1,509,805
Investment Income
$45,023
Other Revenue
$39,962
Change in Net Assets
$316,233

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,599,790
Total Revenue per Audited Statements
$1,599,790
Total Revenue per Form 990
$1,599,790
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,194,429
Salaries, Compensation, and Employee Benefits$89,128
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$474,635--$474,635
Insurance$186,163--$186,163
All Other Expenses$105,356--$105,356
Other Salaries and Wages-$89,128-$89,128
Interest$72,692--$72,692
Other Expenses$56,590--$56,590
Occupancy$51,583--$51,583
Office Expenses-$10,094-$10,094
Total Functional Expenses$1,184,335$99,222$0$1,283,557

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,283,557
Total Expenses per Audited Statements$1,283,557
Total Expenses per Form 990$1,283,557
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
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 7A

The general membership elects the board of directors and ratifies their decisions if necessary. The terms are expressed in the articles of organization.

Form 990, Page 6, Part VI, Line 7B

Certain decisions of the board of directors are subject to the approval of a majority of the general membership of the department. The by laws explain all of the actions which require ratification by the general membership.

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

The treasurer is provided a copy of this tax return along with a copy of the audit report. The audit report and tax return are explained to the treasurer and an offer extended to attend any board meeting to explain same to the board.

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

Members are required to disclose all conflicts of interest and abstain from voting on any issues relative to the conflict.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Liverpool Fire Department Inc
EIN
16-1366095
Phone
3154570370
Address
1110 OSWEGO STREET, LIVERPOOL, NY 13088

Signing Officer

Name
David Mix
Title
Treasurer
Phone
3154570370
Signed
2018-06-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Peter Vassallo
Formed
1991
Legal Domicile
Ny
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
75

Preparer

Firm
Philip E Pellizzari CPA
Address
4914 WEST GENESEE ST, CAMILLUS, NY 13031
Preparer
Philip E Pellizzari
Phone
3154880099
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Fire protection - maintainence of a fire station; provide fire protection and emergency medical services for the residents of the town of salina; educate the public on issues of safety and fire prevention.

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

Fire prevention and emergency services

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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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IRS990ScheduleA/PublicSupportCY170Pct00.98210
IRS990ScheduleA/PublicSupportPY170Pct00.98170
IRS990ScheduleA/PublicSupportTotal170Amt07354080
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearAmt01509805
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus1YearAmt01495746
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus2YearsAmt01461179
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IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus4YearsAmt01441175
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FIRE PROTECTION - MAINTAINENCE OF A FIRE STATION; PROVIDE FIRE PROTECTION AND EMERGENCY MEDICAL SERVICES FOR THE RESIDENTS OF THE TOWN OF SALINA; EDUCATE THE PUBLIC ON ISSUES OF SAFETY AND FIRE PREVENTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FIRE PREVENTION AND EMERGENCY SERVICES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE GENERAL MEMBERSHIP ELECTS THE BOARD OF DIRECTORS AND RATIFIES THEIR DECISIONS IF NECESSARY. THE TERMS ARE EXPRESSED IN THE ARTICLES OF ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CERTAIN DECISIONS OF THE BOARD OF DIRECTORS ARE SUBJECT TO THE APPROVAL OF A MAJORITY OF THE GENERAL MEMBERSHIP OF THE DEPARTMENT. THE BY LAWS EXPLAIN ALL OF THE ACTIONS WHICH REQUIRE RATIFICATION BY THE GENERAL MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE TREASURER IS PROVIDED A COPY OF THIS TAX RETURN ALONG WITH A COPY OF THE AUDIT REPORT. THE AUDIT REPORT AND TAX RETURN ARE EXPLAINED TO THE TREASURER AND AN OFFER EXTENDED TO ATTEND ANY BOARD MEETING TO EXPLAIN SAME TO THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5MEMBERS ARE REQUIRED TO DISCLOSE ALL CONFLICTS OF INTEREST AND ABSTAIN FROM VOTING ON ANY ISSUES RELATIVE TO THE CONFLICT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6NO DOCUMENTS AVAILABLE TO THE PUBLIC
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 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsGrp/BOYAmt07385503
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IRS990/TotalContributionsAmt05000
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IRS990/TotalLiabilitiesGrp/EOYAmt01723900
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt05392916
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt05709149
IRS990/TotalOtherProgSrvcExpenseAmt01184335
IRS990/TotalOtherProgSrvcRevenueAmt01509805
IRS990/TotalProgramServiceExpensesAmt01184335
IRS990/TotalProgramServiceRevenueAmt01509805
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01594790
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01599790
IRS990/TotalVolunteersCnt075
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt07385503
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt07433049
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt05392916
IRS990/UnrestrictedNetAssetsGrp/EOYAmt05709149
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt04266 AMBLEWOOD LANE
IRS990/USAddress/CityNm0CLAY
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd013041
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0LIVERPOOLFIRE.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVID MIX
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum03154570370
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-06-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LIVERPOOL FIRE DEPARTMENT INC
ReturnHeader/Filer/BusinessNameControlTxt0LIVE
ReturnHeader/Filer/EIN0161366095
ReturnHeader/Filer/PhoneNum03154570370
ReturnHeader/Filer/USAddress/AddressLine1Txt01110 OSWEGO STREET
ReturnHeader/Filer/USAddress/CityNm0LIVERPOOL
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
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ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0DA0BFC1D7EEB97DFC8E3018F2B497D4275FCE6DA
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0CC70CB69349788BAE73736E6F3617F7207F5C4F9
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0167.68.16.49
ReturnHeader/FilingSecurityInformation/IPDt02018-06-18
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm019:46:01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0161174070
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PHILIP E PELLIZZARI CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04914 WEST GENESEE ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CAMILLUS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd013031
ReturnHeader/PreparerPersonGrp/PhoneNum03154880099
ReturnHeader/PreparerPersonGrp/PreparationDt02018-06-18
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PHILIP E PELLIZZARI
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02018-06-18T20:46:01-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.05$0.83$8.23$1.95$1.84$0.12
2023Detailed filing. Detailed filing data is available for this year.$9.16$1.08$8.08$1.86$1.70$0.16
2022Detailed filing. Detailed filing data is available for this year.$9.01$1.18$7.84$1.79$1.66$0.13
2021Detailed filing. Detailed filing data is available for this year.$9.14$1.32$7.81$2.25$1.45$0.80
2020Detailed filing. Detailed filing data is available for this year.$9.14$2.15$6.99$1.83$1.35$0.48
2019Detailed filing. Detailed filing data is available for this year.$7.63$1.15$6.49$1.73$1.39$0.34
2018Detailed filing. Detailed filing data is available for this year.$7.54$1.45$6.09$1.60$1.31$0.28
2017Detailed filing. Detailed filing data is available for this year.$7.43$1.72$5.71$1.60$1.28$0.32
2016Detailed filing. Detailed filing data is available for this year.$7.39$1.99$5.39$1.74$1.25$0.49
2015Detailed filing. Detailed filing data is available for this year.$6.44$1.54$4.91$1.50$1.20$0.31
2014Detailed filing. Detailed filing data is available for this year.$6.44$1.84$4.60$1.49$1.26$0.23
2013Detailed filing. Detailed filing data is available for this year.$6.56$2.19$4.37$1.51$1.18$0.33
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.53$2.50$4.03$1.18
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.13$2.29$3.84$1.12
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.12$2.60$3.52$1.11