Civic Intelligence

Lewes Fire Department Incorporated

990 • Fiscal year 2016 • EIN 23-7216619

Jan 01, 2016 to Dec 31, 2016 • Filed on Mar 03, 2017

P O Box 225Lewes, DE 19958

(302) 645-6556

Siviq Scores

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

Liabilities / Assets

51st percentile

0.24x

Higher debt load relative to assets than 51% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Liabilities / Revenue

80th percentile

1.08x

Higher debt load relative to revenue than 80% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Net Margin

36th percentile

-0.2%

Higher net margin than 36% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Top Officer Pay

12th percentile

$0

Higher top officer pay than 12% of similar nonprofits.

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

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Asset Growth

35th percentile

-1.0%

Faster asset growth than 35% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Revenue Growth

66th percentile

9.0%

Faster revenue growth than 66% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Assets

Down

$10,811,608

Down $105,113 (-1.0%) from 2015

Net Assets

Up

$8,220,798

Up $21,177 (+0.3%) from 2015

Liabilities

Down

$2,590,810

Down $126,290 (-4.6%) from 2015

Revenue

Up

$2,403,829

Up $198,245 (+9.0%) from 2015

Expenses

Up

$2,408,075

Up $287,222 (+14%) from 2015

Net Income

Down

-$4,246

Down $88,977 (-105%) from 2015

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2012: $7,652,510Liabilities 2012: $0Net Assets 2012: $7,652,5102012Assets 2013: $8,023,197Liabilities 2013: $0Net Assets 2013: $8,023,1972013Assets 2014: $9,154,648Liabilities 2014: $1,004,854Net Assets 2014: $8,149,7942014Assets 2015: $10,916,721Liabilities 2015: $2,717,100Net Assets 2015: $8,199,6212015Assets 2016: $10,811,608Liabilities 2016: $2,590,810Net Assets 2016: $8,220,7982016Assets 2017: $10,541,772Liabilities 2017: $2,460,907Net Assets 2017: $8,080,8652017Assets 2018: $9,892,006Liabilities 2018: $2,327,476Net Assets 2018: $7,564,5302018Assets 2019: $10,710,242Liabilities 2019: $2,190,435Net Assets 2019: $8,519,8072019Assets 2020: $11,132,581Liabilities 2020: $2,049,837Net Assets 2020: $9,082,7442020Assets 2021: $11,634,744Liabilities 2021: $1,905,268Net Assets 2021: $9,729,4762021Assets 2022: $11,777,070Liabilities 2022: $1,756,778Net Assets 2022: $10,020,2922022Assets 2023: $13,069,046Liabilities 2023: $2,362,232Net Assets 2023: $10,706,8142023Assets 2024: $14,558,240Liabilities 2024: $2,126,235Net Assets 2024: $12,432,0052024

Highlighted filing

2016

Assets$10,811,608
Liabilities$2,590,810
Net Assets$8,220,798

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2012: $1,567,1292012Revenue 2013: $2,026,430Expenses 2013: $1,676,166Net Income 2013: $350,2642013Revenue 2014: $2,092,518Expenses 2014: $1,946,964Net Income 2014: $145,5542014Revenue 2015: $2,205,584Expenses 2015: $2,120,853Net Income 2015: $84,7312015Revenue 2016: $2,403,829Expenses 2016: $2,408,075Net Income 2016: -$4,2462016Revenue 2017: $2,465,049Expenses 2017: $2,630,955Net Income 2017: -$165,9062017Revenue 2018: $2,231,743Expenses 2018: $2,700,145Net Income 2018: -$468,4022018Revenue 2019: $3,789,736Expenses 2019: $2,877,647Net Income 2019: $912,0892019Revenue 2020: $3,290,325Expenses 2020: $2,749,446Net Income 2020: $540,8792020Revenue 2021: $3,694,319Expenses 2021: $3,055,103Net Income 2021: $639,2162021Revenue 2022: $3,961,403Expenses 2022: $3,604,847Net Income 2022: $356,5562022Revenue 2023: $4,775,530Expenses 2023: $4,119,974Net Income 2023: $655,5562023Revenue 2024: $5,759,822Expenses 2024: $4,062,470Net Income 2024: $1,697,3522024

Highlighted filing

2016

Revenue$2,403,829
Expenses$2,408,075
Net Income-$4,246
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Mar 3, 2017
Return Version
2016v3.0
Gross Receipts
$2,573,579
Mission and Program Overview

Mission

Volunteer fire company- for fire fighting and protection - ambulance and rescue service for the local community of lewes, delaware

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$9,228,764$9,032,227▼ $196,537
Cash and Non-Interest-Bearing Accounts$986,570$914,986▼ $71,584
Investments in Publicly Traded Securities$537,612$585,145▲ $47,533
Total Assets$10,916,721$10,811,608▼ $105,113
Other Assets Total$163,775$279,250▲ $115,475
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,717,100$2,590,810▼ $126,290
Total Liabilities$2,717,100$2,590,810▼ $126,290
Net Assets / Fund Balance
Unrestricted Net Assets$8,199,621$8,220,798▲ $21,177
Total Net Assets Fund Balance$8,199,621$8,220,798▲ $21,177
Total Liabilities and Net Assets / Fund Balance$10,916,721$10,811,608▼ $105,113

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$7,892,233$4,196,091$12,088,324
Buildings$914,138$991,928$1,906,066
Land$225,856-$225,856
Compensation and Service Providers

Board Members and Trustees

NameTitle
Edward SchaefferPresident
Charles ArnoldV. President
Beau FibilkornBoard Member
Dillon SharpBoard Member
John PignataroBoard Member
Wally EvansBoard Member
Mike MaccoyTrustee/dire
Shawn MusgroveSecretary
Bryan PepperTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,629,415
Program Service Revenue
$807,267
Investment Income
$-84,100
Other Revenue
$51,247
All Other Contributions
$670,124
Change in Net Assets
$-4,246

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,403,829
Total Revenue per Audited Statements
$2,403,829
Total Revenue per Form 990
$2,403,829
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,567,455
Salaries, Compensation, and Employee Benefits$840,620
Total Fundraising Expense$34,095
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$619,391--$619,391
Depreciation Depletion$602,443--$602,443
All Other Expenses$412,327$26,198$34,095$472,620
Other Employee Benefits$157,906--$157,906
Interest-$71,382-$71,382
Other Expenses$60,571--$60,571
Insurance$54,302--$54,302
Payroll Taxes$44,154--$44,154
Pension Plan Contributions$19,169--$19,169
Fees for Services Accounting$5,374$11,100-$16,474
Total Functional Expenses$2,265,300$108,680$34,095$2,408,075

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,408,075
Total Expenses per Audited Statements$2,408,075
Total Expenses per Form 990$2,408,075
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
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, Page 6, Part VI, Line 11B

Treasurer reviews with the board of directors prior to filing

Form 990, Page 6, Part VI, Line 19

Documents are available to the public upon request. Financial information is also filed with delaware state fire marshall.

Filing and Contact Details

Filer

Filer Name
Lewes Fire Department Inc
EIN
23-7216619
Phone
3026456556
Address
P O BOX 225, LEWES, DE 19958

Signing Officer

Name
Bryan Pepper
Title
Treasurer
Phone
3028562555
Signed
2017-03-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bryan Pepper
Formed
1796
Legal Domicile
De
Voting Board Members
9
Independent Board Members
9
Employees
31
Volunteers
150

Preparer

Firm
Raymond F Book & Associates Pa
Address
220 BEISER BLVD, DOVER, DE 19904-7790
Preparer
Sarah E Timmons
Phone
3027345826
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Volunteers provide all aspects of a fire and rescue operation to the city of lewes and surrounding area.

Form 990, Page 2, Part III, Line 4D

Volunteer fire protection for lewes and surrounding area.

Form 990, Part IX, Line 24E

Ambulance-billing 54,995 0 0 repair- building 50,821 0 0 ambulance - repairs 44,327 0 0 heating-station 2 41,332 0 0 member benefits 38,953 0 0 fire station 3 37,676 0 0 fund drive expense 0 0 34,095 memorial expenses 31,416 0 0 ems expenses 28,352 0 0 fuel-fire equipment 28,334 0 0 training 17,884 0 0 miscellaneous 14,620 0 0 administrative 14,329 0 0 computer expenses 0 11,282 0 association dues 0 11,009 0 fuel-ambulance 5,608 0 0 telephone 0 3,907 0 heating-station 1 3,680 0 0 total 412,327 26,198 34,095

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IRS990/ReconcilationRevenueExpnssAmt0-4246
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt043987
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0807267
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt01629415
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt01371010
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt02024655
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt01964430
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt01920160
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt08909670
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt07878
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt07351
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt062002
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt077231
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0807267
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0778299
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt050395
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt052218
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01688179
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt087
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt087
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt07878
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt062002
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt077231
IRS990ScheduleA/InvestmentIncomeCYPct00.01000
IRS990ScheduleA/InvestmentIncomePYPct00.01000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearAmt050247
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus1YearAmt037595
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt087842
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.98470
IRS990ScheduleA/PublicSupportPY509Pct00.98710
IRS990ScheduleA/PublicSupportTotal509Amt010597936
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IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt02436682
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt02149309
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt02075137
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt02016648
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01920160
IRS990ScheduleA/Total509Grp/TotalAmt010597936
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt02494807
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt02194255
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt02075137
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt02016648
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01982162
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt010763009
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0914138
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0991928
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01906066
IRS990ScheduleD/ExpensesSubtotalAmt02408075
IRS990ScheduleD/LandGrp/BookValueAmt0225856
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0225856
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt07892233
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt04196091
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt012088324
IRS990ScheduleD/RevenueSubtotalAmt02403829
IRS990ScheduleD/TotalBookValueLandBuildingsAmt09032227
IRS990ScheduleD/TotalExpensesPerForm990Amt02408075
IRS990ScheduleD/TotalRevenuePerForm990Amt02403829
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02403829
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02408075
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0VOLUNTEERS PROVIDE ALL ASPECTS OF A FIRE AND RESCUE OPERATION TO THE CITY OF LEWES AND SURROUNDING AREA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1VOLUNTEER FIRE PROTECTION FOR LEWES AND SURROUNDING AREA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2TREASURER REVIEWS WITH THE BOARD OF DIRECTORS PRIOR TO FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FINANCIAL INFORMATION IS ALSO FILED WITH DELAWARE STATE FIRE MARSHALL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AMBULANCE-BILLING 54,995 0 0 REPAIR- BUILDING 50,821 0 0 AMBULANCE - REPAIRS 44,327 0 0 HEATING-STATION 2 41,332 0 0 MEMBER BENEFITS 38,953 0 0 FIRE STATION 3 37,676 0 0 FUND DRIVE EXPENSE 0 0 34,095 MEMORIAL EXPENSES 31,416 0 0 EMS EXPENSES 28,352 0 0 FUEL-FIRE EQUIPMENT 28,334 0 0 TRAINING 17,884 0 0 MISCELLANEOUS 14,620 0 0 ADMINISTRATIVE 14,329 0 0 COMPUTER EXPENSES 0 11,282 0 ASSOCIATION DUES 0 11,009 0 FUEL-AMBULANCE 5,608 0 0 TELEPHONE 0 3,907 0 HEATING-STATION 1 3,680 0 0 TOTAL 412,327 26,198 34,095
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 24E
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt010811608
IRS990/TotalAssetsGrp/BOYAmt010916721
IRS990/TotalAssetsGrp/EOYAmt010811608
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01629415
IRS990/TotalEmployeeCnt031
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt034095
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0108680
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02265300
IRS990/TotalFunctionalExpensesGrp/TotalAmt02408075
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02717100
IRS990/TotalLiabilitiesEOYAmt02590810
IRS990/TotalLiabilitiesGrp/BOYAmt02717100
IRS990/TotalLiabilitiesGrp/EOYAmt02590810
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt08199621
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt08220798
IRS990/TotalProgramServiceExpensesAmt02265300
IRS990/TotalProgramServiceRevenueAmt0807267
IRS990/TotalRevenueGrp/ExclusionAmt071354
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0703060
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02403829
IRS990/TotalVolunteersCnt0150
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt010916721
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt010811608
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt08199621
IRS990/UnrestrictedNetAssetsGrp/EOYAmt08220798
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 225
IRS990/USAddress/CityNm0LEWES
IRS990/USAddress/StateAbbreviationCd0DE
IRS990/USAddress/ZIPCd019958
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.LEWESFIRE.COM
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BRYAN PEPPER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum03028562555
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-03-03

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