Civic Intelligence

Forest Bend Volunteer Fire Department

990 • Fiscal year 2016 • EIN 23-7375995

Jan 01, 2016 to Dec 31, 2016 • Filed on Jul 12, 2017

2507 W Bay Area Blvd Box 1509Webster, TX 77598

(281) 332-5209

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.46x

Higher debt load relative to assets than 83% of similar nonprofits.

2016 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

75th percentile

0.43x

Higher debt load relative to revenue than 75% of similar nonprofits.

2016 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2016

Net Margin

75th percentile

21%

Higher net margin than 75% of similar nonprofits.

2016 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

84th percentile

$41,410

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 7.1% of source-year revenue.

2016 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2016

Asset Growth

72nd percentile

8.9%

Faster asset growth than 72% of similar nonprofits.

2016 filings • 501(c)4 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

12th percentile

-21%

Faster revenue growth than 12% of similar nonprofits.

2016 filings • 501(c)4 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Up

$550,923

Up $45,076 (+8.9%) from 2015

Net Assets

Up

$299,707

Up $121,445 (+68%) from 2015

Liabilities

Down

$251,216

Down $76,369 (-23%) from 2015

Revenue

Down

$583,783

Down $155,139 (-21%) from 2015

Expenses

Down

$463,447

Down $45,285 (-8.9%) from 2015

Net Income

Down

$120,336

Down $109,854 (-48%) from 2015

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$0-$500KAssets 2010: $954,004Liabilities 2010: $841,083Net Assets 2010: $112,9212010Assets 2011: $692,161Liabilities 2011: $721,701Net Assets 2011: -$29,5402011Assets 2012: $567,043Liabilities 2012: $660,907Net Assets 2012: -$93,8642012Assets 2013: $455,820Liabilities 2013: $547,490Net Assets 2013: -$91,6702013Assets 2014: $384,738Liabilities 2014: $436,672Net Assets 2014: -$51,9342014Assets 2015: $505,847Liabilities 2015: $327,585Net Assets 2015: $178,2622015Assets 2016: $550,923Liabilities 2016: $251,216Net Assets 2016: $299,7072016Assets 2017: $567,334Liabilities 2017: $179,382Net Assets 2017: $387,9522017Assets 2018: $552,177Liabilities 2018: $100,003Net Assets 2018: $452,1742018Assets 2019: $466,587Liabilities 2019: $11,796Net Assets 2019: $454,7912019Assets 2020: $1,502,358Liabilities 2020: $1,035,355Net Assets 2020: $467,0032020Assets 2021: $1,481,417Liabilities 2021: $968,454Net Assets 2021: $512,9632021Assets 2022: $1,329,137Liabilities 2022: $889,600Net Assets 2022: $439,5372022Assets 2023: $1,280,276Liabilities 2023: $776,640Net Assets 2023: $503,6362023Assets 2024: $1,482,478Liabilities 2024: $624,242Net Assets 2024: $858,2362024

Highlighted filing

2016

Assets$550,923
Liabilities$251,216
Net Assets$299,707

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $655,6972010Expenses 2011: $694,8222011Expenses 2012: $610,0922012Revenue 2013: $549,588Expenses 2013: $547,394Net Income 2013: $2,1942013Revenue 2014: $597,768Expenses 2014: $558,032Net Income 2014: $39,7362014Revenue 2015: $738,922Expenses 2015: $508,732Net Income 2015: $230,1902015Revenue 2016: $583,783Expenses 2016: $463,447Net Income 2016: $120,3362016Revenue 2017: $573,856Expenses 2017: $485,699Net Income 2017: $88,1572017Revenue 2018: $590,813Expenses 2018: $526,591Net Income 2018: $64,2222018Revenue 2019: $628,970Expenses 2019: $626,353Net Income 2019: $2,6172019Revenue 2020: $651,407Expenses 2020: $639,195Net Income 2020: $12,2122020Revenue 2021: $718,168Expenses 2021: $672,208Net Income 2021: $45,9602021Revenue 2022: $791,581Expenses 2022: $865,007Net Income 2022: -$73,4262022Revenue 2023: $956,310Expenses 2023: $892,211Net Income 2023: $64,0992023Revenue 2024: $1,214,727Expenses 2024: $1,059,481Net Income 2024: $155,2462024

Highlighted filing

2016

Revenue$583,783
Expenses$463,447
Net Income$120,336
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Jul 12, 2017
Return Version
2016v3.0
Gross Receipts
$583,783
Mission and Program Overview

Mission

FIRE PROTECTION SERVICES

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$366,998$370,496▲ $3,498
Savings and Temporary Cash Investments$37,764$69,703▲ $31,939
Accounts Receivable$46,667$46,667→ $0
Cash and Non-Interest-Bearing Accounts$31,110$40,749▲ $9,639
Prepaid Expenses and Deferred Charges$23,308$23,308→ $0
Total Assets$505,847$550,923▲ $45,076
Liabilities
Mortgage Notes Payable Secured by Investment Property$285,537$218,967▼ $66,570
Accounts Payable and Accrued Expenses$42,048$16,454▼ $25,594
Other Liabilities-$15,795-
Total Liabilities$327,585$251,216▼ $76,369
Net Assets / Fund Balance
Unrestricted Net Assets$178,262$299,707▲ $121,445
Total Net Assets Fund Balance$178,262$299,707▲ $121,445
Total Liabilities and Net Assets / Fund Balance$505,847$550,923▲ $45,076

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$273,964$2,492,458$2,766,422
Buildings$56,532$72,584$129,116
Land$40,000-$40,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Randy TauchCaptain Day CrewFT$41,410$41,410

Board Members and Trustees

NameTitle
Jack MaignaudPresident
Tim BuchananVice President
Chad DarrowAsst Chief
Jared RivasCaptain
Daniel LottCaptian
Tom HoffFire Chief
Abe DalySecretary
Michael StephensTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$9,512
Program Service Revenue
$563,150
Investment Income
$126
Other Revenue
$10,995
Change in Net Assets
$120,336
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$283,745
Salaries, Compensation, and Employee Benefits$179,702
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$125,257--$125,257
All Other Expenses$50,674$39,880-$90,554
Depreciation Depletion$44,234$11,058-$55,292
Current Officers, Directors, Trustees, and Key Employees$29,484$12,636-$42,120
Insurance$27,494$6,873-$34,367
Payroll Taxes$11,349$976-$12,325
Interest$12,070--$12,070
Other Expenses$6,455$1,614-$8,069
Fees for Services Accounting$1,085$4,340-$5,425
Conferences and Meetings$4,223--$4,223
Office Expenses$436$1,744-$2,180
Total Functional Expenses$384,326$79,121$0$463,447
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Payroll and Related Expense$8,528
Interest Payable on Long Term Debt$5,442
Other Accrued Liabilitities$1,825
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
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 governing body review Part VI line 11

The form 990 is presented to the board, after approval, the president sings the return and the return is mailed to the internal revenue service.

Other officer or key employee compensation Part VI line 15B

The governing board meets annually to discuss and agree upon the annual compensation for the day crew captain. They utilize comparable market data to determine the proper annual compensation for the applicable position.

Governing documents etc available to public Part VI line 19

Government documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Forest Bend Volunteer Fire Department
EIN
23-7375995
Address
2507 W BAY AREA BLVD BOX 1509, WEBSTER, TX 77598

Signing Officer

Name
Jack Maignaud
Title
President
Phone
2813325209
Signed
2017-07-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jack Maignaud
Formed
1973
Legal Domicile
TX
Voting Board Members
35
Independent Board Members
35
Employees
15
Volunteers
34

Preparer

Firm
Shelly Johnson CPA Pllc
Address
2707 OVERLAND TRAIL, Dickinson, TX 77539
Preparer
Shelly Johnson
Phone
2813896725
Supplemental Narrative

Additional Explanations

List of other expenses Part IX line 24E

Other expenses consist of the following:uniforms 4,941annual banquet 8,397bank a& finance charges 510community relations 3,540computer & software 4,161good of the department 7,409mobile communications 6,000office equipment 1,285station supplies 4,137telephone service 6,859utilities 7,553airpack 4,903bunker gear 8,305communications 8,625dues and subscriptions 1,274fire prevention 519first responder program 4,658fuel 5,961station equipment 1,518

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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED PAYROLL AND RELATED EXPENSE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1OTHER ACCRUED LIABILITITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2INTEREST PAYABLE ON LONG TERM DEBT
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IRS990ScheduleD/TotalLiabilityAmt015795
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS PRESENTED TO THE BOARD, AFTER APPROVAL, THE PRESIDENT SINGS THE RETURN AND THE RETURN IS MAILED TO THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE GOVERNING BOARD MEETS ANNUALLY TO DISCUSS AND AGREE UPON THE ANNUAL COMPENSATION FOR THE DAY CREW CAPTAIN. THEY UTILIZE COMPARABLE MARKET DATA TO DETERMINE THE PROPER ANNUAL COMPENSATION FOR THE APPLICABLE POSITION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNMENT DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3OTHER EXPENSES CONSIST OF THE FOLLOWING:UNIFORMS 4,941ANNUAL BANQUET 8,397BANK A& FINANCE CHARGES 510COMMUNITY RELATIONS 3,540COMPUTER & SOFTWARE 4,161GOOD OF THE DEPARTMENT 7,409MOBILE COMMUNICATIONS 6,000OFFICE EQUIPMENT 1,285STATION SUPPLIES 4,137TELEPHONE SERVICE 6,859UTILITIES 7,553AIRPACK 4,903BUNKER GEAR 8,305COMMUNICATIONS 8,625DUES AND SUBSCRIPTIONS 1,274FIRE PREVENTION 519FIRST RESPONDER PROGRAM 4,658FUEL 5,961STATION EQUIPMENT 1,518
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3List of other expenses Part IX line 24e
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0384326
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IRS990/TotalGrossUBIAmt00
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IRS990/TotalOtherCompensationAmt00
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IRS990/TotalProgramServiceRevenueAmt0563150
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IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0574145
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0583783
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt034
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0505847
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0550923
IRS990/TotReportableCompRltdOrgAmt00
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IRS990/UponRequestInd0X
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IRS990/VotingMembersIndependentCnt035
IRS990/WebsiteAddressTxt0WWW.FORESTBENDFIRE.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JACK MAIGNAUD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02813325209
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-07-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FOREST BEND VOLUNTEER FIRE DEPARTMENT
ReturnHeader/Filer/BusinessNameControlTxt0FORE
ReturnHeader/Filer/EIN0237375995
ReturnHeader/Filer/USAddress/AddressLine1Txt02507 W BAY AREA BLVD BOX 1509
ReturnHeader/Filer/USAddress/CityNm0WEBSTER
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ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0FD2678363B266F8C81103332216A575D0061C6A8
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0FD2678363B266F8C81103332216A575D0061C6A8
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId07937652017199auhs1lh
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02017-07-18
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt070.196.82.39
ReturnHeader/FilingSecurityInformation/IPDt02017-07-18
ReturnHeader/FilingSecurityInformation/IPTm016:20:56
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0453232616
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SHELLY JOHNSON CPA PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02707 OVERLAND TRAIL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Dickinson
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd077539
ReturnHeader/PreparerPersonGrp/PhoneNum02813896725
ReturnHeader/PreparerPersonGrp/PreparationDt02017-07-18
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SHELLY JOHNSON
ReturnHeader/ReturnTs02017-07-18T16:17:56-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

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.$1.48$0.62$0.86$1.21$1.06$0.16
2023Detailed filing. Detailed filing data is available for this year.$1.28$0.78$0.50$0.96$0.89$0.06
2022Detailed filing. Detailed filing data is available for this year.$1.33$0.89$0.44$0.79$0.87$0.07
2021Detailed filing. Detailed filing data is available for this year.$1.48$0.97$0.51$0.72$0.67$0.05
2020Detailed filing. Detailed filing data is available for this year.$1.50$1.04$0.47$0.65$0.64$0.01
2019Detailed filing. Detailed filing data is available for this year.$0.47$0.01$0.45$0.63$0.63$0.00
2018Detailed filing. Detailed filing data is available for this year.$0.55$0.10$0.45$0.59$0.53$0.06
2017Detailed filing. Detailed filing data is available for this year.$0.57$0.18$0.39$0.57$0.49$0.09
2016Detailed filing. Detailed filing data is available for this year.$0.55$0.25$0.30$0.58$0.46$0.12
2015Detailed filing. Detailed filing data is available for this year.$0.51$0.33$0.18$0.74$0.51$0.23
2014Detailed filing. Detailed filing data is available for this year.$0.38$0.44$0.05$0.60$0.56$0.04
2013Detailed filing. Detailed filing data is available for this year.$0.46$0.55$0.09$0.55$0.55$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.57$0.66$0.09$0.61
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.69$0.72$0.03$0.69
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.95$0.84$0.11$0.66