Civic Intelligence

West End Fire Company No 3

990 • Fiscal year 2013 • EIN 23-1210290

Jan 01, 2013 to Dec 31, 2013 • Filed on Nov 12, 2014

134 Strode Avenue19320

(610) 383-6371

Siviq Scores

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

Liabilities / Assets

7th percentile

0.00x

Higher debt load relative to assets than 7% of similar nonprofits.

2013 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

8th percentile

0.00x

Higher debt load relative to revenue than 8% of similar nonprofits.

2013 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2013

Net Margin

7th percentile

-19%

Higher net margin than 7% of similar nonprofits.

2013 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

75th percentile

$16,360

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 5.8% of source-year revenue.

2013 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2013

Asset Growth

19th percentile

-4.6%

Faster asset growth than 19% of similar nonprofits.

2013 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

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

Source year 2013

Assets

Down

$1,107,098

Down $52,863 (-4.6%) from 2012

Net Assets

Down

$1,106,248

Down $52,183 (-4.5%) from 2012

Liabilities

Down

$850

Down $680 (-44%) from 2012

Revenue

$281,128

No earlier filing loaded for comparison.

Expenses

Up

$333,311

Up $4,990 (+1.5%) from 2012

Net Income

-$52,183

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.

$1.5M$1.0M$500K$0Assets 2010: $1,191,078Liabilities 2010: $4,745Net Assets 2010: $1,186,3332010Assets 2011: $1,226,017Liabilities 2011: $1,530Net Assets 2011: $1,224,4872011Assets 2012: $1,159,961Liabilities 2012: $1,530Net Assets 2012: $1,158,4312012Assets 2013: $1,107,098Liabilities 2013: $850Net Assets 2013: $1,106,2482013Assets 2014: $1,095,760Liabilities 2014: $1,129Net Assets 2014: $1,094,6312014Assets 2015: $1,028,667Liabilities 2015: $1,020Net Assets 2015: $1,027,6472015Assets 2016: $969,381Liabilities 2016: $240Net Assets 2016: $969,1412016Assets 2017: $922,447Liabilities 2017: $290Net Assets 2017: $922,1572017Assets 2018: $915,280Liabilities 2018: $272Net Assets 2018: $915,0082018Assets 2019: $873,636Liabilities 2019: $1,626Net Assets 2019: $872,0102019Assets 2020: $774,607Liabilities 2020: $650Net Assets 2020: $773,9572020Assets 2021: $705,658Liabilities 2021: $567Net Assets 2021: $705,0912021Assets 2022: $666,519Liabilities 2022: $400Net Assets 2022: $666,1192022Assets 2023: $670,854Liabilities 2023: $400Net Assets 2023: $670,4542023Assets 2024: $738,237Liabilities 2024: $400Net Assets 2024: $737,8372024

Highlighted filing

2013

Assets$1,107,098
Liabilities$850
Net Assets$1,106,248

Operations Trend

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

$400K$200K$0-$200KExpenses 2010: $238,8052010Expenses 2011: $228,2182011Expenses 2012: $328,3212012Revenue 2013: $281,128Expenses 2013: $333,311Net Income 2013: -$52,1832013Revenue 2014: $286,081Expenses 2014: $297,698Net Income 2014: -$11,6172014Revenue 2015: $245,390Expenses 2015: $312,374Net Income 2015: -$66,9842015Revenue 2016: $236,364Expenses 2016: $294,870Net Income 2016: -$58,5062016Revenue 2017: $256,583Expenses 2017: $303,567Net Income 2017: -$46,9842017Revenue 2018: $323,626Expenses 2018: $330,775Net Income 2018: -$7,1492018Revenue 2019: $263,956Expenses 2019: $306,954Net Income 2019: -$42,9982019Revenue 2020: $98,682Expenses 2020: $196,735Net Income 2020: -$98,0532020Revenue 2021: $183,363Expenses 2021: $252,229Net Income 2021: -$68,8662021Revenue 2022: $207,548Expenses 2022: $246,520Net Income 2022: -$38,9722022Revenue 2023: $246,483Expenses 2023: $242,148Net Income 2023: $4,3352023Revenue 2024: $360,857Expenses 2024: $293,474Net Income 2024: $67,3832024

Highlighted filing

2013

Revenue$281,128
Expenses$333,311
Net Income-$52,183
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Nov 12, 2014
Return Version
2013v3.1
Gross Receipts
$434,451
Mission and Program Overview

Mission

To establish, support and maintain a volunteer fire company. To acquire, possess and use suitable apparatus for the preservation of property from destruction and damage by fire and for the purpose of establishing a social, fraternal and beneficial association.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$863,708$846,219▼ $17,489
Cash and Non-Interest-Bearing Accounts$210,442$209,626▼ $816
Savings and Temporary Cash Investments$71,524$38,459▼ $33,065
Inventories for Sale or Use$14,287$12,794▼ $1,493
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$1,159,961$1,107,098▼ $52,863
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$1,530$850▼ $680
Total Liabilities$1,530$850▼ $680
Net Assets / Fund Balance
Unrestricted Net Assets$1,158,431$1,106,248▼ $52,183
Total Net Assets Fund Balance$1,158,431$1,106,248▼ $52,183
Total Liabilities and Net Assets / Fund Balance$1,159,961$1,107,098▼ $52,863

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$531,228$220,061$751,289
Leasehold Improvements$191,505$54,425$245,930
Land$115,000-$115,000
Equipment$8,486$6,334$14,820
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jennifer a MillerTrusteePT$16,360$16,360
John MinkerFinancial Sec.PT$7,875$7,875
George LeuskyVice President-$7,450$7,450
Robert I LawTrustee-$5,576$5,576
Charlene LeuskyRecording Sec.-$3,238$3,238
Janet M GregorPresident-$1,735$1,735
Donna WeaverMembership Sec.PT$686$686

Board Members and Trustees

NameTitle
Gary GillTrustee
John MillerTrustee
Joseph TrumlemanTrustee
Nancy a MinkerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$11,080
Program Service Revenue
$24,526
Investment Income
$393
Other Revenue
$245,129
All Other Contributions
$1,400
Change in Net Assets
$-52,183
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$192,098
Salaries, Compensation, and Employee Benefits$135,213
Grants and Similar Amounts Paid$6,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$70,916
Current Officers, Directors, Trustees, and Key Employees---$42,920
Depreciation Depletion---$38,953
Occupancy---$26,680
Insurance---$24,245
Payroll Taxes---$16,408
Office Expenses---$13,536
Grants to Domestic Orgs---$6,000
Other Employee Benefits---$4,969
Fees for Services Accounting---$4,397
Other Expenses---$620
Total Functional Expenses$0$0$0$333,311
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
22-2601403---$6,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$101,612
Gaming Direct Expenses$16,314
Fundraising Direct Expenses$3,932
Fundraising Gross Income$1,015
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
No
Audit committee
Yes
Backup withholding compliance
No
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, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

The Vice President and the Recording Secretary are related. The Treasurer and Financial Secretary are related.

Form 990, Part VI, Line 11B: Form 990 Review Process

No review was or will be conducted.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

No documents available to the public.

Filing and Contact Details

Filer

EIN
23-1210290
Phone
6103836371

Signing Officer

Name
Janet M Gregor
Title
President
Signed
2014-11-12
Discuss with paid preparer
Yes

Organization Details

Legal Domicile
Pa
Voting Board Members
11
Independent Board Members
9
Employees
19
Volunteers
12

Preparer

Preparer
Jessica Wenger
Phone
7173678037
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 1 - Other Accounting Method

The Hybrid accounting method has been used for years due to the need to track inventory. The previous returns did not properly reflect the accounting method. The organization records receipts when received and expenses when paid with the exception of their beverage inventory. Inventory is reported at cost and expensed when sold.

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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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IRS990/OccupancyGrp/TotalAmt026680
IRS990/OfficeExpensesGrp/TotalAmt013536
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt04969
IRS990/OtherExpensesGrp/Desc0DONATIONS
IRS990/OtherExpensesGrp/Desc1SUPPLIES
IRS990/OtherExpensesGrp/Desc2MAINTENANCE AND SECURITY
IRS990/OtherExpensesGrp/Desc3LICENSES & PERMITS
IRS990/OtherExpensesGrp/TotalAmt046286
IRS990/OtherExpensesGrp/TotalAmt118892
IRS990/OtherExpensesGrp/TotalAmt218489
IRS990/OtherExpensesGrp/TotalAmt3620
IRS990/OtherRevenueMiscGrp/Desc0JUKE BOX, POOL TABLES ETC
IRS990/OtherRevenueMiscGrp/ExclusionAmt06277
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt06277
IRS990/OtherRevenueTotalAmt06277
IRS990/OtherSalariesAndWagesGrp/TotalAmt070916
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/TotalAmt016408
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0GOVERNMENT CONTRACT
IRS990/ProgramServiceRevenueGrp/Desc1MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt012500
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt112026
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt012500
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt112026
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt014655
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt06000
IRS990/PYInvestmentIncomeAmt0646
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0184447
IRS990/PYOtherRevenueAmt0226308
IRS990/PYProgramServiceRevenueAmt020656
IRS990/PYRevenuesLessExpensesAmt0-66056
IRS990/PYSalariesCompEmpBnftPaidAmt0137874
IRS990/PYTotalExpensesAmt0328321
IRS990/PYTotalRevenueAmt0262265
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-52183
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt015617
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt071524
IRS990/SavingsAndTempCashInvstGrp/EOYAmt038459
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt08486
IRS990ScheduleD/EquipmentGrp/DepreciationAmt06334
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt014820
IRS990ScheduleD/LandGrp/BookValueAmt0115000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0115000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0191505
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt054425
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0245930
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0531228
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0220061
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0751289
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0846219
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt016314
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt03730
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt097882
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0101612
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt085298
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt016314
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt016314
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingOtherFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/RecipientTable/CashGrantAmt06000
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine10GRAYSTONE SOCIETY INC
IRS990ScheduleI/RecipientTable/RecipientEIN0222601403
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1050 SOUTH 1ST AVE
IRS990ScheduleI/RecipientTable/USAddress/City0COATESVILLE
IRS990ScheduleI/RecipientTable/USAddress/State0PA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCode019520
IRS990ScheduleI/Total501c3OrgCnt01
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Vice President and the Recording Secretary are related. The Treasurer and Financial Secretary are related.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Hybrid accounting method has been used for years due to the need to track inventory. The previous returns did not properly reflect the accounting method. The organization records receipts when received and expenses when paid with the exception of their beverage inventory. Inventory is reported at cost and expensed when sold.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part XII, Line 1 - Other Accounting Method
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01159961
IRS990/TotalAssetsEOYAmt01107098
IRS990/TotalAssetsGrp/BOYAmt01159961
IRS990/TotalAssetsGrp/EOYAmt01107098
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt011080
IRS990/TotalEmployeeCnt019
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0333311
IRS990/TotalGrossUBIAmt016010
IRS990/TotalLiabilitiesBOYAmt01530
IRS990/TotalLiabilitiesEOYAmt0850
IRS990/TotalLiabilitiesGrp/BOYAmt01530
IRS990/TotalLiabilitiesGrp/EOYAmt0850
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01158431
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01106248
IRS990/TotalProgramServiceRevenueAmt024526
IRS990/TotalReportableCompFromOrgAmt042920
IRS990/TotalRevenueGrp/ExclusionAmt087845
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0169110
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0281128
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt016010
IRS990/TotalVolunteersCnt012
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01159961

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.74$0.00$0.74$0.36$0.29$0.07
2023Detailed filing. Detailed filing data is available for this year.$0.67$0.00$0.67$0.25$0.24$0.00
2022Detailed filing. Detailed filing data is available for this year.$0.67$0.00$0.67$0.21$0.25$0.04
2021Detailed filing. Detailed filing data is available for this year.$0.71$0.00$0.71$0.18$0.25$0.07
2020Detailed filing. Detailed filing data is available for this year.$0.77$0.00$0.77$0.10$0.20$0.10
2019Detailed filing. Detailed filing data is available for this year.$0.87$0.00$0.87$0.26$0.31$0.04
2018Detailed filing. Detailed filing data is available for this year.$0.92$0.00$0.92$0.32$0.33$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.92$0.00$0.92$0.26$0.30$0.05
2016Detailed filing. Detailed filing data is available for this year.$0.97$0.00$0.97$0.24$0.29$0.06
2015Detailed filing. Detailed filing data is available for this year.$1.03$0.00$1.03$0.25$0.31$0.07
2014Detailed filing. Detailed filing data is available for this year.$1.10$0.00$1.09$0.29$0.30$0.01
2013Detailed filing. Detailed filing data is available for this year.$1.11$0.00$1.11$0.28$0.33$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.16$0.00$1.16$0.33
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.23$0.00$1.22$0.23
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.19$0.00$1.19$0.24