Civic Intelligence

Perkasie Fire Company No 1

990 • Fiscal year 2020 • EIN 23-6268901

Oct 01, 2019 to Sep 30, 2020 • Filed on Feb 02, 2021

100 North Fifth StreetPerkasie, PA 18944

(215) 257-5035

Siviq Scores

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

Liabilities / Assets

55th percentile

0.13x

Higher debt load relative to assets than 55% of similar nonprofits.

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

Liabilities / Revenue

82nd percentile

0.74x

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

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

Net Margin

63rd percentile

12%

Higher net margin than 63% 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

38th percentile

-5.7%

Faster revenue growth than 38% of similar nonprofits.

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

Assets

Down

$1,467,421

Down $73,894 (-4.8%) from 2019

Net Assets

Up

$1,274,742

Up $45,926 (+3.7%) from 2019

Liabilities

Down

$192,679

Down $119,820 (-38%) from 2019

Revenue

Down

$259,998

Down $15,648 (-5.7%) from 2019

Expenses

Down

$227,516

Down $26,590 (-10%) from 2019

Net Income

Up

$32,482

Up $10,942 (+51%) from 2019

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $1,799,375Liabilities 2010: $823,136Net Assets 2010: $976,2392010Assets 2011: $1,743,606Liabilities 2011: $716,749Net Assets 2011: $1,026,8572011Assets 2012: $1,652,556Liabilities 2012: $605,591Net Assets 2012: $1,046,9652012Assets 2015: $1,915,512Liabilities 2015: $811,985Net Assets 2015: $1,103,5272015Assets 2016: $1,797,658Liabilities 2016: $691,226Net Assets 2016: $1,106,4322016Assets 2017: $1,715,937Liabilities 2017: $556,892Net Assets 2017: $1,159,0452017Assets 2018: $1,632,725Liabilities 2018: $433,370Net Assets 2018: $1,199,3552018Assets 2019: $1,541,315Liabilities 2019: $312,499Net Assets 2019: $1,228,8162019Assets 2020: $1,467,421Liabilities 2020: $192,679Net Assets 2020: $1,274,7422020Assets 2021: $1,604,875Liabilities 2021: $169,532Net Assets 2021: $1,435,3432021Assets 2022: $1,667,241Liabilities 2022: $190,506Net Assets 2022: $1,476,7352022Assets 2023: $1,696,332Liabilities 2023: $155,460Net Assets 2023: $1,540,8722023Assets 2024: $1,745,697Liabilities 2024: $120,122Net Assets 2024: $1,625,5752024

Highlighted filing

2020

Assets$1,467,421
Liabilities$192,679
Net Assets$1,274,742

Operations Trend

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

$400K$300K$200K$100K$0-$100KExpenses 2010: $290,3392010Expenses 2011: $339,9872011Expenses 2012: $287,6842012Revenue 2015: $321,548Expenses 2015: $281,925Net Income 2015: $39,6232015Revenue 2016: $301,399Expenses 2016: $306,341Net Income 2016: -$4,9422016Revenue 2017: $322,579Expenses 2017: $279,084Net Income 2017: $43,4952017Revenue 2018: $305,335Expenses 2018: $277,979Net Income 2018: $27,3562018Revenue 2019: $275,646Expenses 2019: $254,106Net Income 2019: $21,5402019Revenue 2020: $259,998Expenses 2020: $227,516Net Income 2020: $32,4822020Revenue 2021: $354,271Expenses 2021: $221,182Net Income 2021: $133,0892021Revenue 2022: $355,113Expenses 2022: $259,749Net Income 2022: $95,3642022Revenue 2023: $322,826Expenses 2023: $253,833Net Income 2023: $68,9932023Revenue 2024: $370,526Expenses 2024: $311,586Net Income 2024: $58,9402024

Highlighted filing

2020

Revenue$259,998
Expenses$227,516
Net Income$32,482
Jump To
Filing Snapshot
Filing Period
Oct 1, 2019 to Sep 30, 2020
Signed
Feb 2, 2021
Return Version
2019v5.2
Gross Receipts
$282,740
Mission and Program Overview

Mission

To maintain fire control protection for the residents of perkasie borough and surrounding communities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,193,774$1,064,591▼ $129,183
Savings and Temporary Cash Investments$171,066$211,453▲ $40,387
Investments in Publicly Traded Securities$158,159$176,580▲ $18,421
Cash and Non-Interest-Bearing Accounts$7,193$3,674▼ $3,519
Total Assets$1,541,315$1,467,421▼ $73,894
Other Assets Total$11,123$11,123→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$312,349$192,679▼ $119,670
Other Liabilities$150$0▼ $150
Total Liabilities$312,499$192,679▼ $119,820
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,228,816$1,274,742▲ $45,926
Total Net Assets Fund Balance$1,228,816$1,274,742▲ $45,926
Total Liabilities and Net Assets / Fund Balance$1,541,315$1,467,421▼ $73,894

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$939,453$1,913,116$2,852,569
Buildings$125,138$203,681$328,819
Compensation and Service Providers

Board Members and Trustees

NameTitle
Roger JonesPresident
John MavenFirst Vice President
Dennis HagerSecond Vice President
Andrew WedmanTrustee
Duane CarpenterTrustee
Joseph ConwayTrustee
Ryan RossActivities Fund Treasurer
Ashley HandAssitant Secretary
John YannacconeFinancial Secretary
Patti KostrubiakSecretary
Gerald RuppTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$242,110
Program Service Revenue
$585
Investment Income
$9,607
Other Revenue
$7,696
All Other Contributions
$226,273
Change in Net Assets
$32,482

Audited Revenue Reconciliation

Revenue per Audited Statements
$259,998
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$21,226
Total Revenue per Audited Statements
$281,224
Total Revenue per Form 990
$259,998
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$226,942
Professional Fundraising Fees$574
Total Fundraising Expense$574
Grants and Similar Amounts Paid$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$133,330--$133,330
Occupancy$18,948--$18,948
Interest$9,125--$9,125
Conferences and Meetings-$8,070-$8,070
Fees for Services Accounting-$6,930-$6,930
All Other Expenses$3,370$604-$3,974
Other Expenses$3,716--$3,716
Office Expenses-$2,367-$2,367
Fees for Service Investment Mgmnt Fees-$1,852-$1,852
Fees for Services Professional Fundraising--$574$574
Total Functional Expenses$207,119$19,823$574$227,516

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$235,298
Expenses per Audited Statements$227,516
Total Expenses per Form 990$227,516
Expenses Not Reported on Form 990$7,782
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$13,497
Fundraising Direct Expenses$7,782
Professional Fundraising Fees$574
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
Audit committee
Yes
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, Section A, Line 6

Volunteers of the fire company are voted in to be members of the organization.

Form 990, Part VI, Section A, Line 7A

Annually the members of the fire co elect the officers'.

Form 990, Part VI, Section B, Line 11B

Prior to filing the organizations form 990 is reviewed by the treasurer.

Form 990, Part VI, Section C, Line 19

Thr organization has typically made its governing documents available upon request.

Filing and Contact Details

Filer

Filer Name
Perkasie Fire Company No 1
EIN
23-6268901
Phone
2152575035
Address
100 NORTH FIFTH STREET, PERKASIE, PA 18944

Signing Officer

Name
Gerald Rupp
Title
Treasurer
Phone
2152575035
Signed
2021-02-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gerald Rupp
Formed
1906
Legal Domicile
Pa
Voting Board Members
11
Independent Board Members
11
Employees
0
Volunteers
50

Preparer

Firm
Styer Associates Pc
Address
PO BOX 64080, SOUDERTON, PA 18964
Preparer
Gregory S Ede CPA
Phone
2157230974
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The process for accepting responsiblity for the audit has not changed.

Financial Statement Notes

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Direct fund raising expenses

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Direct fund raising expenses

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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/PYTotalRevenueAmt0275646
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt032482
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0585
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0171066
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0211453
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt089905
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt064295
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt098376
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0105474
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt090741
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0448791
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt05311
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt05424
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt04639
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt04330
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt05808
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt025512
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0205297
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt01981
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt013264
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt01725
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt03358
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt03573
IRS990ScheduleA/OtherIncome170Grp/TotalAmt023901
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.96280
IRS990ScheduleA/PublicSupportPY170Pct00.96170
IRS990ScheduleA/PublicSupportTotal170Amt01279801
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearAmt0152205
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus1YearAmt0166675
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus2YearsAmt0172894
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus3YearsAmt0169496
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus4YearsAmt0169740
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt0831010
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0242110
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0230970
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0271270
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0274970
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0260481
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01279801
IRS990ScheduleA/TotalSupportAmt01329214
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0125138
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0203681
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0328819
IRS990ScheduleD/EquipmentGrp/BookValueAmt0939453
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01913116
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02852569
IRS990ScheduleD/ExpensesNotReportedAmt07782
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0227516
IRS990ScheduleD/NetUnrealizedGainsInvstAmt013444
IRS990ScheduleD/OtherExpensesIncludedAmt07782
IRS990ScheduleD/OtherRevenueAmt07782
IRS990ScheduleD/RevenueNotReportedAmt021226
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0259998
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0DIRECT FUND RAISING EXPENSES
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1DIRECT FUND RAISING EXPENSES
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01064591
IRS990ScheduleD/TotalExpensesPerForm990Amt0227516
IRS990ScheduleD/TotalRevenuePerForm990Amt0259998
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0281224
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0235298
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0VOLUNTEERS OF THE FIRE COMPANY ARE VOTED IN TO BE MEMBERS OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ANNUALLY THE MEMBERS OF THE FIRE CO ELECT THE OFFICERS'.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PRIOR TO FILING THE ORGANIZATIONS FORM 990 IS REVIEWED BY THE TREASURER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THR ORGANIZATION HAS TYPICALLY MADE ITS GOVERNING DOCUMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE PROCESS FOR ACCEPTING RESPONSIBLITY FOR THE AUDIT HAS NOT CHANGED.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0PA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01541315
IRS990/TotalAssetsEOYAmt01467421
IRS990/TotalAssetsGrp/BOYAmt01541315
IRS990/TotalAssetsGrp/EOYAmt01467421
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0242110
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0574
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt019823
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0207119
IRS990/TotalFunctionalExpensesGrp/TotalAmt0227516
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0312499
IRS990/TotalLiabilitiesEOYAmt0192679
IRS990/TotalLiabilitiesGrp/BOYAmt0312499
IRS990/TotalLiabilitiesGrp/EOYAmt0192679
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01228816
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01274742
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0207119
IRS990/TotalProgramServiceRevenueAmt0585
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt017303
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0585
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0259998
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01541315
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01467421
IRS990/TotReportableCompRltdOrgAmt00

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.75$0.12$1.63$0.37$0.31$0.06
2023Detailed filing. Detailed filing data is available for this year.$1.70$0.16$1.54$0.32$0.25$0.07
2022Detailed filing. Detailed filing data is available for this year.$1.67$0.19$1.48$0.36$0.26$0.10
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.60$0.17$1.44$0.35$0.22$0.13
2020Detailed filing. Detailed filing data is available for this year.$1.47$0.19$1.27$0.26$0.23$0.03
2019Detailed filing. Detailed filing data is available for this year.$1.54$0.31$1.23$0.28$0.25$0.02
2018Detailed filing. Detailed filing data is available for this year.$1.63$0.43$1.20$0.31$0.28$0.03
2017Detailed filing. Detailed filing data is available for this year.$1.72$0.56$1.16$0.32$0.28$0.04
2016Detailed filing. Detailed filing data is available for this year.$1.80$0.69$1.11$0.30$0.31$0.00
2015Detailed filing. Detailed filing data is available for this year.$1.92$0.81$1.10$0.32$0.28$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.65$0.61$1.05$0.29
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.74$0.72$1.03$0.34
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.80$0.82$0.98$0.29