Civic Intelligence

Lower Frederick Fire Co Inc

990 • Fiscal year 2020 • EIN 23-2002673

Jan 01, 2020 to Dec 31, 2020 • Filed on Mar 31, 2021

137 Spring Mount RoadSpring Mount, PA 19478

(610) 287-9513

Siviq Scores

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

Liabilities / Assets

64th percentile

0.22x

Higher debt load relative to assets than 64% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

91st percentile

2.24x

Higher debt load relative to revenue than 91% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

19th percentile

-15%

Higher net margin than 19% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

37th percentile

$0

Higher top officer pay than 37% of similar nonprofits.

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

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

15th percentile

-4.8%

Faster asset growth than 15% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

21st percentile

-22%

Faster revenue growth than 21% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Down

$1,938,065

Down $97,092 (-4.8%) from 2019

Net Assets

Down

$1,511,133

Down $65,657 (-4.2%) from 2019

Liabilities

Down

$426,932

Down $31,435 (-6.9%) from 2019

Revenue

Down

$190,318

Down $53,981 (-22%) from 2019

Expenses

Down

$218,714

Down $40,006 (-15%) from 2019

Net Income

Down

-$28,396

Down $13,975 (-97%) from 2019

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $1,079,064Liabilities 2011: $109,207Net Assets 2011: $969,8572011Assets 2012: $1,103,316Liabilities 2012: $76,880Net Assets 2012: $1,026,4362012Assets 2013: $1,199,648Liabilities 2013: $3,970Net Assets 2013: $1,195,6782013Assets 2014: $1,888,555Liabilities 2014: $606,457Net Assets 2014: $1,282,0982014Assets 2015: $1,814,773Liabilities 2015: $570,254Net Assets 2015: $1,244,5192015Assets 2016: $1,752,717Liabilities 2016: $548,307Net Assets 2016: $1,204,4102016Assets 2017: $2,144,869Liabilities 2017: $518,794Net Assets 2017: $1,626,0752017Assets 2018: $2,051,092Liabilities 2018: $503,716Net Assets 2018: $1,547,3762018Assets 2019: $2,035,157Liabilities 2019: $458,367Net Assets 2019: $1,576,7902019Assets 2020: $1,938,065Liabilities 2020: $426,932Net Assets 2020: $1,511,1332020Assets 2021: $1,994,124Liabilities 2021: $479,581Net Assets 2021: $1,514,5432021Assets 2022: $1,907,093Liabilities 2022: $467,933Net Assets 2022: $1,439,1602022Assets 2023: $2,027,793Liabilities 2023: $409,240Net Assets 2023: $1,618,5532023Assets 2024: $1,988,681Liabilities 2024: $349,274Net Assets 2024: $1,639,4072024

Highlighted filing

2020

Assets$1,938,065
Liabilities$426,932
Net Assets$1,511,133

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $306,913Expenses 2011: $253,679Net Income 2011: $53,2342011Revenue 2012: $243,737Expenses 2012: $229,421Net Income 2012: $14,3162012Revenue 2013: $374,666Expenses 2013: $251,941Net Income 2013: $122,7252013Revenue 2014: $301,329Expenses 2014: $233,680Net Income 2014: $67,6492014Revenue 2015: $249,877Expenses 2015: $276,186Net Income 2015: -$26,3092015Revenue 2016: $206,285Expenses 2016: $268,921Net Income 2016: -$62,6362016Revenue 2017: $427,481Expenses 2017: $303,056Net Income 2017: $124,4252017Revenue 2018: $268,208Expenses 2018: $297,738Net Income 2018: -$29,5302018Revenue 2019: $244,299Expenses 2019: $258,720Net Income 2019: -$14,4212019Revenue 2020: $190,318Expenses 2020: $218,714Net Income 2020: -$28,3962020Revenue 2021: $234,998Expenses 2021: $258,878Net Income 2021: -$23,8802021Revenue 2022: $246,139Expenses 2022: $259,487Net Income 2022: -$13,3482022Revenue 2023: $502,311Expenses 2023: $297,641Net Income 2023: $204,6702023Revenue 2024: $276,805Expenses 2024: $289,605Net Income 2024: -$12,8002024

Highlighted filing

2020

Revenue$190,318
Expenses$218,714
Net Income-$28,396
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Mar 31, 2021
Return Version
2020v4.0
Gross Receipts
$216,250
Mission and Program Overview

Mission

Volunteer fire fighting.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,576,790$1,511,133▼ $65,657
Land, Buildings, and Equipment, Net$982,541$956,428▼ $26,113
Cash and Non-Interest-Bearing Accounts$552,926$599,043▲ $46,117
Investments in Publicly Traded Securities$386,558$301,359▼ $85,199
Savings and Temporary Cash Investments$107,632$75,734▼ $31,898
Other Notes and Loans Receivable, Net$5,500$5,500→ $0
Accounts Receivable-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$2,035,157$1,938,065▼ $97,092
Other Assets Total-$1-
Liabilities
Other Liabilities$458,367$426,932▼ $31,435
Total Liabilities$458,367$426,932▼ $31,435
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,576,790$1,511,133▼ $65,657
Total Liabilities and Net Assets / Fund Balance$2,035,157$1,938,065▼ $97,092

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$890,989$1,192,283$2,083,272
Leasehold Improvements$60,439$214,459$274,898
Buildings-$30,000$30,000
Land$5,000-$5,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Ed StrawhackerPresident
Steve BoyerVice President
Maria SteinmetzSecretary
Paul SacksTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$139,271
Program Service Revenue
$0
Investment Income
$3,340
Other Revenue
$47,707
All Other Contributions
$12,732
Change in Net Assets
$-28,396
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$214,162
Salaries, Compensation, and Employee Benefits$4,552
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$97,327--$97,327
Occupancy$37,939--$37,939
Interest$12,844--$12,844
Insurance$12,109--$12,109
Other Expenses$5,234$4,294-$5,234
Other Salaries and Wages-$4,550-$4,550
All Other Expenses$3,409$267-$3,676
Fees for Services Accounting-$3,025-$3,025
Travel$2,770--$2,770
Information Technology-$2,180-$2,180
Office Expenses-$1,057-$1,057
Conferences and Meetings$499--$499
Payroll Taxes-$2-$2
Total Functional Expenses$203,339$15,375$0$218,714
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$71,143
Fundraising Direct Expenses$25,932
Gaming Gross Income$1,119
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
House Committee$46,304$46,304$21,005$25,299
Fundraisers$24,839$24,839$4,927$19,912
Total Events$71,143$71,143$25,932$45,211
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
2% State PEMA Loan$230,388
Bank Loan - Truck$196,973
Payroll Liabilities$-429
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
No
Backup withholding compliance
No
Business relationship with 35% controlled entity
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

The officers of the fire company review the Form 990 before signing and mailing to the Internal Revenue Service.

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

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Lower Frederick Fire Co Inc
EIN
23-2002673
Phone
6102879513
Address
137 Spring Mount Road, Spring Mount, PA 19478

Signing Officer

Name
Paul Sacks
Title
Treasurer
Signed
2021-03-31
Discuss with paid preparer
Yes

Organization Details

Formed
1937
Legal Domicile
Pa
Voting Board Members
20
Independent Board Members
0
Employees
0
Volunteers
50

Preparer

Firm
Volunteers Financial Service Inc
Address
301 Oxford Valley Road 1303A, Yardley, PA 19067
Preparer
Tara Fahr
Phone
2157810980
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0139022
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt03415
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt024503
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt016858
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt017590
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt07427
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt069793
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt072262
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0206585
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0215556
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0224992
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0223911
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0943306
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt03415
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt024503
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt016858
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt017590
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt07427
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt069793
IRS990ScheduleA/InvestmentIncomeCYPct00.04440
IRS990ScheduleA/InvestmentIncomePYPct00.04360
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt01302
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt01134
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt013106
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt01926
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt03468
IRS990ScheduleA/OtherIncome509Grp/TotalAmt020936
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.94230
IRS990ScheduleA/PublicSupportPY509Pct00.94480
IRS990ScheduleA/PublicSupportTotal509Amt01482717
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/CurrentTaxYearAmt085900
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/CurrentTaxYearMinus1YearAmt094264
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/CurrentTaxYearMinus2YearsAmt098652
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/CurrentTaxYearMinus3YearsAmt064048
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/CurrentTaxYearMinus4YearsAmt057525
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt0400389
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0211533
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0320411
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0332858
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0318109
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0299806
IRS990ScheduleA/Total509Grp/TotalAmt01482717
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0216250
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0346048
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0362822
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0337625
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0310701
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01573446
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/DepreciationAmt030000
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt030000
IRS990ScheduleD/EquipmentGrp/BookValueAmt0890989
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01192283
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02083272
IRS990ScheduleD/LandGrp/BookValueAmt05000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt05000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt060439
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0214459
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0274898
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0230388
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1196973
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2-429
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc02% State PEMA Loan
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Bank Loan - Truck
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Payroll Liabilities
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0956428
IRS990ScheduleD/TotalLiabilityAmt0426932
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt025932
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0House Committee
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0Fundraisers
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt046304
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt024839
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt071143
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt046304
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt024839
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt071143
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt045211
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt025932
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt021005
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt04927
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The officers of the fire company review the Form 990 before signing and mailing to the Internal Revenue Service.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
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
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02035157
IRS990/TotalAssetsEOYAmt01938065
IRS990/TotalAssetsGrp/BOYAmt02035157
IRS990/TotalAssetsGrp/EOYAmt01938065
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0139271
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt015375
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0203339
IRS990/TotalFunctionalExpensesGrp/TotalAmt0218714
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0458367
IRS990/TotalLiabilitiesEOYAmt0426932
IRS990/TotalLiabilitiesGrp/BOYAmt0458367
IRS990/TotalLiabilitiesGrp/EOYAmt0426932
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01576790
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01511133
IRS990/TotalProgramServiceExpensesAmt0203339
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt05836
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0190318
IRS990/TotalVolunteersCnt050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02035157
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01938065

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.$1.99$0.35$1.64$0.28$0.29$0.01
2023Detailed filing. Detailed filing data is available for this year.$2.03$0.41$1.62$0.50$0.30$0.20
2022Detailed filing. Detailed filing data is available for this year.$1.91$0.47$1.44$0.25$0.26$0.01
2021Detailed filing. Detailed filing data is available for this year.$1.99$0.48$1.51$0.23$0.26$0.02
2020Detailed filing. Detailed filing data is available for this year.$1.94$0.43$1.51$0.19$0.22$0.03
2019Summary only. Only limited summary data is available for this year.$2.04$0.46$1.58$0.24$0.26$0.01
2018Summary only. Only limited summary data is available for this year.$2.05$0.50$1.55$0.27$0.30$0.03
2017Summary only. Only limited summary data is available for this year.$2.14$0.52$1.63$0.43$0.30$0.12
2016Summary only. Only limited summary data is available for this year.$1.75$0.55$1.20$0.21$0.27$0.06
2015Summary only. Only limited summary data is available for this year.$1.81$0.57$1.24$0.25$0.28$0.03
2014Summary only. Only limited summary data is available for this year.$1.89$0.61$1.28$0.30$0.23$0.07
2013Summary only. Only limited summary data is available for this year.$1.20$0.00$1.20$0.37$0.25$0.12
2012Summary only. Only limited summary data is available for this year.$1.10$0.08$1.03$0.24$0.23$0.01
2011Summary only. Only limited summary data is available for this year.$1.08$0.11$0.97$0.31$0.25$0.05