Civic Intelligence

Caughdenoy Volunteer Fire Department Inc.

990 • Fiscal year 2014 • EIN 22-2551385

Apr 01, 2013 to Mar 31, 2014 • Filed on Nov 12, 2014

48 Prospect Street13036

(315) 668-3551

Siviq Scores

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

Liabilities / Assets

44th percentile

0.13x

Higher debt load relative to assets than 44% of similar nonprofits.

2014 filings • NTEE M24 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

67th percentile

1.55x

Higher debt load relative to revenue than 67% of similar nonprofits.

2014 filings • NTEE M24 • $1M-$5M nonprofits • Source year 2014

Net Margin

8th percentile

-21%

Higher net margin than 8% of similar nonprofits.

2014 filings • NTEE M24 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

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

2014 filings • NTEE M24 • $1M-$5M nonprofits • Source year 2014

Asset Growth

7th percentile

-7.4%

Faster asset growth than 7% of similar nonprofits.

2014 filings • NTEE M24 • $1M-$5M 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

Assets

Down

$3,914,092

Down $311,076 (-7.4%) from 2013

Net Assets

Down

$3,396,765

Down $166,810 (-4.7%) from 2013

Liabilities

Down

$517,327

Down $144,266 (-22%) from 2013

Revenue

$333,324

No earlier filing loaded for comparison.

Expenses

Down

$401,977

Down $35,604 (-8.1%) from 2013

Net Income

-$68,653

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2010: $4,681,427Liabilities 2010: $866,827Net Assets 2010: $3,814,6002010Assets 2011: $4,725,681Liabilities 2011: $801,574Net Assets 2011: $3,924,1072011Assets 2012: $4,466,010Liabilities 2012: $733,256Net Assets 2012: $3,732,7542012Assets 2013: $4,225,168Liabilities 2013: $661,593Net Assets 2013: $3,563,5752013Assets 2014: $3,914,092Liabilities 2014: $517,327Net Assets 2014: $3,396,7652014Assets 2015: $4,092,125Liabilities 2015: $472,303Net Assets 2015: $3,619,8222015Assets 2016: $3,919,846Liabilities 2016: $425,235Net Assets 2016: $3,494,6112016Assets 2017: $4,051,607Liabilities 2017: $642,152Net Assets 2017: $3,409,4552017Assets 2018: $4,034,058Liabilities 2018: $654,575Net Assets 2018: $3,379,4832018Assets 2019: $4,136,466Liabilities 2019: $602,996Net Assets 2019: $3,533,4702019Assets 2020: $3,910,208Liabilities 2020: $457,980Net Assets 2020: $3,452,2282020Assets 2021: $3,689,185Liabilities 2021: $306,859Net Assets 2021: $3,382,3262021Assets 2022: $3,697,721Liabilities 2022: $400,000Net Assets 2022: $3,297,7212022Assets 2023: $3,704,302Liabilities 2023: $322,782Net Assets 2023: $3,381,5202023Assets 2024: $3,370,459Liabilities 2024: $279,011Net Assets 2024: $3,091,4482024Assets 2025: $3,133,132Liabilities 2025: $149,648Net Assets 2025: $2,983,4842025

Highlighted filing

2014

Assets$3,914,092
Liabilities$517,327
Net Assets$3,396,765

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $451,3052010Expenses 2011: $443,1952011Expenses 2012: $425,8482012Expenses 2013: $437,5812013Revenue 2014: $333,324Expenses 2014: $401,977Net Income 2014: -$68,6532014Revenue 2015: $342,550Expenses 2015: $389,259Net Income 2015: -$46,7092015Revenue 2016: $345,462Expenses 2016: $415,063Net Income 2016: -$69,6012016Revenue 2017: $339,876Expenses 2017: $436,208Net Income 2017: -$96,3322017Revenue 2018: $343,654Expenses 2018: $434,207Net Income 2018: -$90,5532018Revenue 2019: $579,436Expenses 2019: $429,035Net Income 2019: $150,4012019Revenue 2020: $360,685Expenses 2020: $445,278Net Income 2020: -$84,5932020Revenue 2021: $365,874Expenses 2021: $438,110Net Income 2021: -$72,2362021Revenue 2022: $367,117Expenses 2022: $456,079Net Income 2022: -$88,9622022Revenue 2023: $545,597Expenses 2023: $466,494Net Income 2023: $79,1032023Revenue 2024: $396,113Expenses 2024: $632,156Net Income 2024: -$236,0432024Revenue 2025: $405,265Expenses 2025: $583,692Net Income 2025: -$178,4272025

Highlighted filing

2014

Revenue$333,324
Expenses$401,977
Net Income-$68,653
Jump To
Filing Snapshot
Filing Period
Apr 1, 2013 to Mar 31, 2014
Signed
Nov 12, 2014
Return Version
2013v3.1
Gross Receipts
$333,324
Mission and Program Overview

Mission

Protection of life and property, promote fire prevention, and to provide accident, emergency, rescue, and fire suppression services in the area in and around Caughdenoy, N.Y. including the Towns of Schroeppel, Hastings, and Clay located in upstate New York.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,764,382$3,578,760▼ $185,622
Savings and Temporary Cash Investments$395,298$301,538▼ $93,760
Cash and Non-Interest-Bearing Accounts$26,845$29,444▲ $2,599
Prepaid Expenses and Deferred Charges$38,643$4,350▼ $34,293
Total Assets$4,225,168$3,914,092▼ $311,076
Liabilities
Mortgage Notes Payable Secured by Investment Property$661,593$517,327▼ $144,266
Total Liabilities$661,593$517,327▼ $144,266
Net Assets / Fund Balance
Unrestricted Net Assets$3,387,219$3,318,758▼ $68,461
Temporarily Rstr Net Assets$176,356$78,007▼ $98,349
Total Net Assets Fund Balance$3,563,575$3,396,765▼ $166,810
Total Liabilities and Net Assets / Fund Balance$4,225,168$3,914,092▼ $311,076

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,149,183$1,844,898$4,994,081
Equipment$392,577$2,066,828$2,459,405
Land$37,000-$37,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Andy GormanPresident
Amanda LegerVice President
Ben HarrisonDirector
Keith WaldbyDirector
Leon MillettDirector
Rob HallahanDirector
Steve EndreszDirector
Dave AndrewsAsst Treasurer
Larry CummingsChief
Clinton WoodardSecretary
Mark OMaraTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$9,910
Program Service Revenue
$317,479
Investment Income
$315
Other Revenue
$5,620
All Other Contributions
$100
Change in Net Assets
$-68,653

Audited Revenue Reconciliation

Revenue per Audited Statements
$333,324
Total Revenue per Audited Statements
$333,324
Total Revenue per Form 990
$333,324
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$401,977
Total Fundraising Expense$2,416
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$209,851$751-$210,602
Occupancy$49,650--$49,650
Insurance$41,971--$41,971
Interest$29,346--$29,346
All Other Expenses$8,253$5,189-$13,442
Fees for Services Accounting-$6,955-$6,955
Office Expenses-$2,429$2,416$4,845
Fees for Services Other$4,200--$4,200
Other Expenses$3,489--$3,489
Total Functional Expenses$384,237$15,324$2,416$401,977

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$401,977
Expenses per Audited Statements$401,976
Total Expenses per Audited Statements$401,976
Expenses Not Reported on Financial Statements$1
Other Expense Adjustments$1
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

The 990 is reviewed by the board of directors and kept on file.

Form 990 availability to public Part VI line 18

The organization will make the IRS Form 990 and the associated Financial Statements available for review upon request to the fire station.

Governing documents etc available to public Part VI line 19

Governing Documents can be made available to the public upon request.

Filing and Contact Details

Filer

EIN
22-2551385

Signing Officer

Name
Mark OMara
Title
Treasurer
Phone
3156683551
Signed
2014-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Andy Gorman
Formed
1957
Legal Domicile
Ny
Voting Board Members
11
Independent Board Members
11
Employees
0
Volunteers
31

Preparer

Preparer
Kristopher M Anderson CPA
Phone
3154766644
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

Net Assets Released from Restrictions and Newly Restricted Net Assets: ($98,158)Rounding: $1

Financial Statement Notes

Other expenses included on Form 990 (Part XII, line 4B)

Rounding: $1

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IRS990/PYRevenuesLessExpensesAmt0-104154
IRS990/PYTotalExpensesAmt0437581
IRS990/PYTotalRevenueAmt0333427
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-68653
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0323099
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0395298
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0301538
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt09910
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt09627
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt010457
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt011673
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt011393
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt053060
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0315
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0620
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0915
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt01296
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt01529
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt04675
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt05620
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt05701
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt04882
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt05960
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt012405
IRS990ScheduleA/OtherIncome170Grp/TotalAmt034568
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.97650
IRS990ScheduleA/PublicSupportPY170Pct00.97660
IRS990ScheduleA/PublicSupportTotal170Amt01627916
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearAmt0317479
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus1YearAmt0317479
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus2YearsAmt0315533
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus3YearsAmt0315533
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus4YearsAmt0308832
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt01574856
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0327389
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0327106
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0325990
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0327206
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0320225
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01627916
IRS990ScheduleA/TotalSupportAmt01667159
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt03149183
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01844898
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt04994081
IRS990ScheduleD/EquipmentGrp/BookValueAmt0392577
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02066828
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02459405
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt01
IRS990ScheduleD/ExpensesSubtotalAmt0401976
IRS990ScheduleD/LandGrp/BookValueAmt037000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt037000
IRS990ScheduleD/OtherExpensesNotIncludedAmt01
IRS990ScheduleD/RevenueSubtotalAmt0333324
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Rounding: $1
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Other expenses included on Form 990 (Part XII, line 4b)
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03578760
IRS990ScheduleD/TotalExpensesPerForm990Amt0401977
IRS990ScheduleD/TotalRevenuePerForm990Amt0333324
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0333324
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0401976
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The 990 is reviewed by the board of directors and kept on file.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The organization will make the IRS Form 990 and the associated Financial Statements available for review upon request to the fire station.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Governing Documents can be made available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Net Assets Released from Restrictions and Newly Restricted Net Assets: ($98,158)Rounding: $1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 availability to public Part VI line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Explanation of other changes in net assets or fund balances Part XI line 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0176356
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt078007
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt04225168
IRS990/TotalAssetsEOYAmt03914092
IRS990/TotalAssetsGrp/BOYAmt04225168
IRS990/TotalAssetsGrp/EOYAmt03914092
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt09910
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt02416
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt015324
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0384237
IRS990/TotalFunctionalExpensesGrp/TotalAmt0401977
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0661593
IRS990/TotalLiabilitiesEOYAmt0517327
IRS990/TotalLiabilitiesGrp/BOYAmt0661593
IRS990/TotalLiabilitiesGrp/EOYAmt0517327
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03563575
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03396765
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0384237
IRS990/TotalProgramServiceRevenueAmt0317479
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0315
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0323099
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0333324
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt031
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04225168
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03914092
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt03387219
IRS990/UnrestrictedNetAssetsGrp/EOYAmt03318758
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Mark OMara
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum03156683551
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-11-12
ReturnHeader/Filer/BusinessName/BusinessNameLine10CAUGHDENOY VOLUNTEER FIRE DEPT INC
ReturnHeader/Filer/BusinessNameControlTxt0CAUG

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.13$0.15$2.98$0.41$0.58$0.18
2024Detailed filing. Detailed filing data is available for this year.$3.37$0.28$3.09$0.40$0.63$0.24
2023Detailed filing. Detailed filing data is available for this year.$3.70$0.32$3.38$0.55$0.47$0.08
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.70$0.40$3.30$0.37$0.46$0.09
2021Detailed filing. Detailed filing data is available for this year.$3.69$0.31$3.38$0.37$0.44$0.07
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.91$0.46$3.45$0.36$0.45$0.08
2019Detailed filing. Detailed filing data is available for this year.$4.14$0.60$3.53$0.58$0.43$0.15
2018Detailed filing. Detailed filing data is available for this year.$4.03$0.65$3.38$0.34$0.43$0.09
2017Detailed filing. Detailed filing data is available for this year.$4.05$0.64$3.41$0.34$0.44$0.10
2016Detailed filing. Detailed filing data is available for this year.$3.92$0.43$3.49$0.35$0.42$0.07
2015Detailed filing. Detailed filing data is available for this year.$4.09$0.47$3.62$0.34$0.39$0.05
2014Detailed filing. Detailed filing data is available for this year.$3.91$0.52$3.40$0.33$0.40$0.07
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.23$0.66$3.56$0.44
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.47$0.73$3.73$0.43
2011XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.73$0.80$3.92$0.44
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.68$0.87$3.81$0.45