Civic Intelligence

West End Fire Company No 3

990 • Fiscal year 2018 • EIN 23-1210290

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 07, 2019

134 Strode AvenueCoatesville, PA 19320

(610) 383-6371

Siviq Scores

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

Liabilities / Assets

24th percentile

0.00x

Higher debt load relative to assets than 24% of similar nonprofits.

2018 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

25th percentile

0.00x

Higher debt load relative to revenue than 25% of similar nonprofits.

2018 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2018

Net Margin

29th percentile

-2.2%

Higher net margin than 29% of similar nonprofits.

2018 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

86th percentile

$600

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 0.2% of source-year revenue.

2018 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2018

Asset Growth

37th percentile

-0.8%

Faster asset growth than 37% of similar nonprofits.

2018 filings • 501(c)7 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

90th percentile

26%

Faster revenue growth than 90% of similar nonprofits.

2018 filings • 501(c)7 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Down

$915,280

Down $7,167 (-0.8%) from 2017

Net Assets

Down

$915,008

Down $7,149 (-0.8%) from 2017

Liabilities

Down

$272

Down $18 (-6.2%) from 2017

Revenue

Up

$323,626

Up $67,043 (+26%) from 2017

Expenses

Up

$330,775

Up $27,208 (+9.0%) from 2017

Net Income

Up

-$7,149

Up $39,835 (+85%) from 2017

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

2018

Assets$915,280
Liabilities$272
Net Assets$915,008

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

2018

Revenue$323,626
Expenses$330,775
Net Income-$7,149
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 7, 2019
Return Version
2018v3.1
Gross Receipts
$617,432
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$730,254$697,837▼ $32,417
Cash and Non-Interest-Bearing Accounts$116,560$144,005▲ $27,445
Savings and Temporary Cash Investments$67,617$67,685▲ $68
Inventories for Sale or Use$8,016$5,753▼ $2,263
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$922,447$915,280▼ $7,167
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$290$272▼ $18
Total Liabilities$290$272▼ $18
Net Assets / Fund Balance
Unrestricted Net Assets$922,157$915,008▼ $7,149
Total Net Assets Fund Balance$922,157$915,008▼ $7,149
Total Liabilities and Net Assets / Fund Balance$922,447$915,280▼ $7,167

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$422,166$361,714$783,880
Leasehold Improvements$160,671$106,022$266,693
Land$115,000-$115,000
Compensation and Service Providers

Employees

NameTitleBaseTotal
Charlene LeuskyRecording Sec.$600$600
Donna WeaverMembership Sec.$600$600

Board Members and Trustees

NameTitle
Janet M GregorPresident
Bob TracyVice President
Gina LanganTrustee
John MillerTrustee
Joseph TrumplemanTrustee
Robert WaymanTrustee
Scott DavidsonTrustee
Steve DobsonAst. Fire Chief
Gail WaymanFinancial Sec.
Ray HinderlingTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$14,718
Program Service Revenue
$25,919
Investment Income
$657
Other Revenue
$282,332
Change in Net Assets
$-7,149
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$200,582
Salaries, Compensation, and Employee Benefits$130,193
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$112,174
Occupancy---$66,848
Insurance---$30,504
Depreciation Depletion---$30,372
Payroll Taxes---$13,538
Fees for Services Accounting---$8,170
Office Expenses---$7,794
Other Expenses---$3,411
Other Employee Benefits---$3,281
Current Officers, Directors, Trustees, and Key Employees---$1,200
Total Functional Expenses$0$0$0$330,775
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$204,776
Gaming Direct Expenses$120,236
Fundraising Gross Income$9,917
Fundraising Direct Expenses$9,138
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraising Activities$9,917$9,917$9,138$779
Total Events$9,917$9,917$9,138$779
Political and Lobbying Activity
Political campaign 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
No
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 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

Filer Name
West End Fire Company No 3
EIN
23-1210290
Phone
6103836371
Address
134 STRODE AVENUE, COATESVILLE, PA 19320

Signing Officer

Name
Gina Langan
Title
Trustee
Signed
2019-11-07
Discuss with paid preparer
Yes

Organization Details

Legal Domicile
Pa
Voting Board Members
12
Independent Board Members
11
Employees
21
Volunteers
12

Preparer

Firm
Wenger & Company Pc
Address
25 E HIGH STREET STE 101, ELIZABETHTOWN, PA 17022
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 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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IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt019566
IRS990/NetUnrelatedBusTxblIncmAmt019223
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt066848
IRS990/OfficeExpensesGrp/TotalAmt07794
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt03281
IRS990/OtherExpensesGrp/Desc0DONATIONS
IRS990/OtherExpensesGrp/Desc1SUPPLIES
IRS990/OtherExpensesGrp/Desc2MAINTENANCE AND SUPPORT
IRS990/OtherExpensesGrp/TotalAmt035000
IRS990/OtherExpensesGrp/TotalAmt118483
IRS990/OtherExpensesGrp/TotalAmt23411
IRS990/OtherRevenueMiscGrp/Desc0JUKE BOX, POOL TABLES ETC
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt05394
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt05394
IRS990/OtherRevenueTotalAmt05394
IRS990/OtherSalariesAndWagesGrp/TotalAmt0112174
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/TotalAmt013538
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0GOVERNMENT CONTRACTS
IRS990/ProgramServiceRevenueGrp/Desc1MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt015625
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt110294
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt015625
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt110294
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt0383
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0183811
IRS990/PYOtherRevenueAmt0235094
IRS990/PYProgramServiceRevenueAmt021106
IRS990/PYRevenuesLessExpensesAmt0-46984
IRS990/PYSalariesCompEmpBnftPaidAmt0119756
IRS990/PYTotalExpensesAmt0303567
IRS990/PYTotalRevenueAmt0256583
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-7149
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt019566
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt067617
IRS990/SavingsAndTempCashInvstGrp/EOYAmt067685
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/LandGrp/BookValueAmt0115000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0115000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0160671
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0106022
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0266693
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0422166
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0361714
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0783880
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0697837
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt09138
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FUNDRAISING ACTIVITIES
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt09917
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt09917
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt09917
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt09917
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0779
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt09138
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt09138
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt0100216
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0100216
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0120236
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt0133580
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt071196
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0204776
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt084540
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt020020
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt020020
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingOtherFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Hybrid accounting method has been used for years due to the need to track inventory. 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 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part XII, Line 1 - Other Accounting Method
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0922447
IRS990/TotalAssetsEOYAmt0915280
IRS990/TotalAssetsGrp/BOYAmt0922447
IRS990/TotalAssetsGrp/EOYAmt0915280
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt014718
IRS990/TotalEmployeeCnt021
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0330775
IRS990/TotalGrossUBIAmt020223
IRS990/TotalLiabilitiesBOYAmt0290
IRS990/TotalLiabilitiesEOYAmt0272
IRS990/TotalLiabilitiesGrp/BOYAmt0290
IRS990/TotalLiabilitiesGrp/EOYAmt0272
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0922157
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0915008
IRS990/TotalProgramServiceRevenueAmt025919
IRS990/TotalReportableCompFromOrgAmt01200
IRS990/TotalRevenueGrp/ExclusionAmt084540
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0203366
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0323626
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt020223
IRS990/TotalVolunteersCnt012
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0922447
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0915280
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

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