Civic Intelligence

Pine Ridge Volunteer Fire Department Term

990 • Fiscal year 2023 • EIN 23-7346332

Jul 01, 2022 to Jun 30, 2023 • Filed on May 15, 2024

PO Box 1674Summerville, SC 29484

(843) 875-1822

Siviq Scores

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

Liabilities / Assets

85th percentile

0.64x

Higher debt load relative to assets than 85% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Liabilities / Revenue

87th percentile

1.41x

Higher debt load relative to revenue than 87% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Net Margin

31st percentile

-3.2%

Higher net margin than 31% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Top Officer Pay

22nd percentile

$0

Higher top officer pay than 22% of similar nonprofits.

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

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Asset Growth

74th percentile

18%

Faster asset growth than 74% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Revenue Growth

65th percentile

16%

Faster revenue growth than 65% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Assets

Up

$5,709,554

Up $869,858 (+18%) from 2022

Net Assets

Up

$2,062,440

Up $1,111,141 (+117%) from 2022

Liabilities

Down

$3,647,114

Down $241,283 (-6.2%) from 2022

Revenue

Up

$2,583,850

Up $347,021 (+16%) from 2022

Expenses

Up

$2,666,503

Up $536,801 (+25%) from 2022

Net Income

Down

-$82,653

Down $189,780 (-177%) from 2022

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0-$2.0MAssets 2016: $990,084Liabilities 2016: $1,267,742Net Assets 2016: -$277,6582016Assets 2017: $1,016,529Liabilities 2017: $1,147,482Net Assets 2017: -$130,9532017Assets 2018: $1,317,477Liabilities 2018: $1,103,703Net Assets 2018: $213,7742018Assets 2019: $1,528,597Liabilities 2019: $956,521Net Assets 2019: $572,0762019Assets 2020: $2,198,208Liabilities 2020: $1,534,587Net Assets 2020: $663,6212020Assets 2021: $2,266,570Liabilities 2021: $1,422,398Net Assets 2021: $844,1722021Assets 2022: $4,839,696Liabilities 2022: $3,888,397Net Assets 2022: $951,2992022Assets 2023: $5,709,554Liabilities 2023: $3,647,114Net Assets 2023: $2,062,4402023Assets 2024: $4,183,739Liabilities 2024: $3,427,510Net Assets 2024: $756,2292024

Highlighted filing

2023

Assets$5,709,554
Liabilities$3,647,114
Net Assets$2,062,440

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2016: $821,482Expenses 2016: $692,320Net Income 2016: $129,1622016Revenue 2017: $690,780Expenses 2017: $544,075Net Income 2017: $146,7052017Revenue 2018: $1,112,060Expenses 2018: $765,967Net Income 2018: $346,0932018Revenue 2019: $1,169,930Expenses 2019: $811,739Net Income 2019: $358,1912019Revenue 2020: $1,651,277Expenses 2020: $1,270,238Net Income 2020: $381,0392020Revenue 2021: $1,718,205Expenses 2021: $1,490,696Net Income 2021: $227,5092021Revenue 2022: $2,236,829Expenses 2022: $2,129,702Net Income 2022: $107,1272022Revenue 2023: $2,583,850Expenses 2023: $2,666,503Net Income 2023: -$82,6532023Revenue 2024: $2,814,556Expenses 2024: $2,675,882Net Income 2024: $138,6742024

Highlighted filing

2023

Revenue$2,583,850
Expenses$2,666,503
Net Income-$82,653
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
May 15, 2024
Return Version
2022v5.0
Gross Receipts
$2,583,850
Mission and Program Overview

Mission

It is the mission of the Pine Ridge Fire Department to provide the highest level of care and service to the citizens of Berkeley County. The primary focus of the fire department is on fire suppression. However, the fire department will be competent in handling all emergencies encountered. The fire department will also serve in a first responder role augmenting emergency medical services with life saving care to the general public.

Pine Ridge Fire Department responded to 2741 emergency calls for service during the fiscal year including 206 fires, 1280 EMS or rescue calls, and and over 1250 misc calls smoke alarms, false calls, etc.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,918,849$2,562,641▲ $643,792
Prepaid Expenses and Deferred Charges$1,369,005$1,362,125▼ $6,880
Savings and Temporary Cash Investments$1,155,576$1,345,295▲ $189,719
Accounts Receivable$281,595$307,964▲ $26,369
Cash and Non-Interest-Bearing Accounts$114,671$131,529▲ $16,858
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-
Inventories for Sale or Use-$0-
Total Assets$4,839,696$5,709,554▲ $869,858
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$3,845,165$3,574,711▼ $270,454
Accounts Payable and Accrued Expenses$43,232$72,403▲ $29,171
Total Liabilities$3,888,397$3,647,114▼ $241,283
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$803,985$1,993,688▲ $1,189,703
Net Assets With Donor Restrictions$147,314$68,752▼ $78,562
Total Net Assets Fund Balance$951,299$2,062,440▲ $1,111,141
Total Liabilities and Net Assets / Fund Balance$4,839,696$5,709,554▲ $869,858

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,872,128$2,727,185$4,599,313
Buildings$573,867$474,539$1,048,406
Land$83,000-$83,000
Leasehold Improvements$25,482$26,031$51,513
Other Land Buildings$8,164$6,243$14,407
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$348,305
Program Service Revenue
$2,214,754
Investment Income
$16,745
Other Revenue
$4,046
All Other Contributions
$10,871
Change in Net Assets
$-82,653
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,428,406
Other Expenses$1,238,097
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$916,899--$916,899
Depreciation Depletion$489,459$5,316-$494,775
Pension Plan Contributions$184,019$24,229-$208,248
Interest$122,691--$122,691
Current Officers, Directors, Trustees, and Key Employees-$119,709-$119,709
Other Employee Benefits$94,496$8,584-$103,080
Occupancy$90,345--$90,345
Payroll Taxes$71,384$9,086-$80,470
Insurance$61,776$5,581-$67,357
Office Expenses$20,508$9,955-$30,463
All Other Expenses$28,502$683-$29,185
Other Expenses$28,511$2,058-$28,511
Fees for Services Accounting-$21,200-$21,200
Information Technology$11,905--$11,905
Fees for Services Other$5,901--$5,901
Travel$2,973--$2,973
Total Functional Expenses$2,460,102$206,401$0$2,666,503
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
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
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

Membership is made up of firefighters, both career and volunteer, support staff, and the Board of Directors.

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

990 is made available to Board members prior to filing via email and hard copies. Copies are available for review and inspection at the main fire station.

Form 990, Part VI, Section B, Line 15A

Compensation for CEO is determined by Board of Directors and reviewed annually.

Form 990, Part VI, Section B, Line 15B

Compensation for other key employees is determined by Board of Directors and reviewed annually.

Form 990, Part VI, Section C, Line 19

Books and records are available for review upon request at main station.

Filing and Contact Details

Filer

Filer Name
Pine Ridge Fire Department
EIN
23-7346332
Phone
8438751822
Address
PO Box 1674, Summerville, SC 29484

Signing Officer

Name
Bruce Bailey
Title
Treasurer
Signed
2024-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Wendell Estes
Formed
1990
Legal Domicile
Sc
Voting Board Members
10
Independent Board Members
10
Employees
61

Preparer

Firm
Janene K Schmidt CPA
Address
104 Chatfield Circle, Goose Creek, SC 29445
Preparer
Janene Schmidt
Phone
8437972385
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Assets contributed by merged departments = $1193794

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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/OtherEmployeeBenefitsGrp/TotalAmt0103080
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IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0184019
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IRS990/ProgramServiceRevenueGrp/Desc0Berkeley County EMS
IRS990/ProgramServiceRevenueGrp/Desc1Cost Recovery
IRS990/ProgramServiceRevenueGrp/Desc2County Fire Contract
IRS990/ProgramServiceRevenueGrp/Desc3Fireman's Insurance Funds
IRS990/ProgramServiceRevenueGrp/Desc4Special Duty
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IRS990ScheduleD/BuildingsGrp/BookValueAmt0573867
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IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01048406
IRS990ScheduleD/EquipmentGrp/BookValueAmt01872128
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IRS990ScheduleD/LandGrp/BookValueAmt083000
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IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt025482
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IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt08164
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