Civic Intelligence

Raphine Volunteer Fire Company

990 • Fiscal year 2016 • EIN 23-7419385

Jul 01, 2015 to Jun 30, 2016 • Filed on Dec 27, 2016

PO Box 142Raphine, VA 24472

(540) 377-2888

Siviq Scores

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

Liabilities / Assets

14th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

14th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

82nd percentile

23%

Higher net margin than 82% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

56th percentile

2.8%

Faster asset growth than 56% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

12th percentile

-26%

Faster revenue growth than 12% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$1,339,180

Up $36,649 (+2.8%) from 2015

Net Assets

Up

$1,339,180

Up $36,649 (+2.8%) from 2015

Liabilities

Flat

$0

Flat from 2015

Revenue

Down

$188,754

Down $67,990 (-26%) from 2015

Expenses

Down

$144,714

Down $3,413 (-2.3%) from 2015

Net Income

Down

$44,040

Down $64,577 (-59%) from 2015

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 2010: $1,249,124Liabilities 2010: $103,733Net Assets 2010: $1,145,3912010Assets 2011: $1,169,610Liabilities 2011: $0Net Assets 2011: $1,169,6102011Assets 2014: $1,203,083Liabilities 2014: $0Net Assets 2014: $1,203,0832014Assets 2015: $1,302,531Liabilities 2015: $0Net Assets 2015: $1,302,5312015Assets 2016: $1,339,180Liabilities 2016: $0Net Assets 2016: $1,339,1802016Assets 2017: $1,652,607Liabilities 2017: $250,000Net Assets 2017: $1,402,6072017Assets 2018: $1,696,214Liabilities 2018: $200,000Net Assets 2018: $1,496,2142018Assets 2019: $1,726,347Liabilities 2019: $150,000Net Assets 2019: $1,576,3472019Assets 2020: $1,750,062Liabilities 2020: $100,000Net Assets 2020: $1,650,0622020Assets 2021: $1,939,583Liabilities 2021: $100,000Net Assets 2021: $1,839,5832021Assets 2022: $1,924,504Liabilities 2022: $0Net Assets 2022: $1,924,5042022Assets 2023: $2,003,972Liabilities 2023: $0Net Assets 2023: $2,003,9722023Assets 2024: $2,161,970Liabilities 2024: $0Net Assets 2024: $2,161,9702024

Highlighted filing

2016

Assets$1,339,180
Liabilities$0
Net Assets$1,339,180

Operations Trend

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

$400K$300K$200K$100K$0Expenses 2010: $197,5552010Expenses 2011: $223,1362011Revenue 2014: $186,256Expenses 2014: $176,730Net Income 2014: $9,5262014Revenue 2015: $256,744Expenses 2015: $148,127Net Income 2015: $108,6172015Revenue 2016: $188,754Expenses 2016: $144,714Net Income 2016: $44,0402016Revenue 2017: $231,118Expenses 2017: $173,991Net Income 2017: $57,1272017Revenue 2018: $263,229Expenses 2018: $166,861Net Income 2018: $96,3682018Revenue 2019: $276,973Expenses 2019: $199,304Net Income 2019: $77,6692019Revenue 2020: $250,924Expenses 2020: $165,710Net Income 2020: $85,2142020Revenue 2021: $317,161Expenses 2021: $154,164Net Income 2021: $162,9972021Revenue 2022: $275,524Expenses 2022: $165,608Net Income 2022: $109,9162022Revenue 2023: $302,004Expenses 2023: $221,739Net Income 2023: $80,2652023Revenue 2024: $316,478Expenses 2024: $165,815Net Income 2024: $150,6632024

Highlighted filing

2016

Revenue$188,754
Expenses$144,714
Net Income$44,040
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Dec 27, 2016
Return Version
2015v3.0
Gross Receipts
$231,846
Mission and Program Overview

Mission

Provision of fire and emergency services and fire safety education.

Emergency Firefighting

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$746,165$784,157▲ $37,992
Savings and Temporary Cash Investments$235,982$245,726▲ $9,744
Cash and Non-Interest-Bearing Accounts$200,724$175,859▼ $24,865
Investments in Publicly Traded Securities$119,660$119,714▲ $54
Accounts Receivable-$13,724-
Total Assets$1,302,531$1,339,180▲ $36,649
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$1,302,531$1,339,180▲ $36,649
Total Net Assets Fund Balance$1,302,531$1,339,180▲ $36,649
Total Liabilities and Net Assets / Fund Balance$1,302,531$1,339,180▲ $36,649

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$318,883$812,446$1,131,329
Buildings$261,712$290,773$552,485
Other Land Buildings$113,182$100$113,282
Land$90,380-$90,380
Compensation and Service Providers

Board Members and Trustees

NameTitle
Layne KingChairman/President
Eric WilsonBoard Member
Jeff BrooksBoard Member
Jeremy RamseyBoard Member
Kevin MooreBoard Member
Steve ReeseBoard Member
Mike WilsonSecretary
David FiskeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$130,563
Program Service Revenue
$0
Investment Income
$10,934
Other Revenue
$47,257
All Other Contributions
$18,798
Change in Net Assets
$44,040

Audited Revenue Reconciliation

Revenue per Audited Statements
$188,754
Revenue Not Reported on Form 990
$18,978
Total Revenue per Audited Statements
$207,732
Total Revenue per Form 990
$188,754
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$144,714
Total Fundraising Expense$3,266
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$78,650$1,656$2,483$82,789
All Other Expenses$34,623$0$0$34,623
Insurance$14,266$375$375$15,016
Office Expenses$408$817$408$1,633
Information Technology$0$1,007$0$1,007
Other Expenses$0$310$0$310
Total Functional Expenses$137,139$4,309$3,266$144,714

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$222,799
Expenses Not Reported on Form 990$160,874
Total Expenses per Form 990$144,714
Expenses Not Reported on Financial Statements$82,789
Other Expense Adjustments$82,789
Expenses per Audited Statements$61,925
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$61,973
Fundraising Direct Expenses$35,487
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Carnival$46,424$46,424$13,503$32,921
Dinners$15,549$15,549$2,405$13,144
Total Events$61,973$61,973$35,487$26,486
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
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
Filing and Contact Details

Filer

Filer Name
Raphine Volunteer Fire Company
EIN
23-7419385
Phone
5403772888
Address
PO Box 142, Raphine, VA 24472

Signing Officer

Name
David a Fiske
Title
Treasurer
Phone
5403772888
Signed
2016-12-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David a Fiske
Formed
1948
Legal Domicile
Va
Voting Board Members
8
Independent Board Members
0
Employees
0
Volunteers
36

Preparer

Firm
Robinson Farmer Cox Associates PLLC
Address
10 Hedgerow Drive, Staunton, VA 24401
Preparer
James W Kelly
Phone
5402487300
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

Form 990 and any attachments are reviewed by the Treasurer prior to filing

Pt VI, Line 19

Governing documents are available to the public at the company's office

Pt XII, Line 1

The Company uses the accrual method of accounting for Form 990 reporting. This allows the Company to show fixed assets and associated accumulated depreciation.

Form 990, Part IX, Line 24E

Equipment Purchase 4613. 4613. 0. 0.

Form 990, Part IX, Line 24E

Equipment Maintenance 1628. 1628. 0. 0.

Form 990, Part IX, Line 24E

Fuel 3064. 3064. 0. 0.

Form 990, Part IX, Line 24E

Medical Supplies 1334. 1334. 0. 0.

Form 990, Part IX, Line 24E

Miscellaneous 1016. 1016. 0. 0.

Form 990, Part IX, Line 24E

Legal and Accounting 150. 150. 0. 0.

Form 990, Part IX, Line 24E

911 Expenses 865. 865. 0. 0.

Form 990, Part IX, Line 24E

Training 1040. 1040. 0. 0.

Form 990, Part IX, Line 24E

Truck Maintenance 13027. 13027. 0. 0.

Form 990, Part IX, Line 24E

Utilities 7886. 7886. 0. 0.

Financial Statement Notes

Pt XI, Line 2D

Rental and Fundraising Expenses, Due from Rockbridge County, and Realized Gain on Asset Disposal

Pt XII, Line 2D

Rental, Fundraising, and Capitalized Expenses

Pt XII, Line 4B

Current Year Depreciation Expense

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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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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0749656
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt034181
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt033117
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt031243
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt032208
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt022811
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0153560
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt061973
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt075089
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt072944
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt072642
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt044279
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0326927
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.60940
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct00.63170
IRS990ScheduleA/PublicSupportTotal170Amt0749656
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0130563
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0193428
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0132455
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0136060
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0157150
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0749656
IRS990ScheduleA/TotalSupportAmt01230143
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0261712
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0290773
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0552485
IRS990ScheduleD/EquipmentGrp/BookValueAmt0318883
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0812446
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01131329
IRS990ScheduleD/ExpensesNotReportedAmt0160874
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt082789
IRS990ScheduleD/ExpensesSubtotalAmt061925
IRS990ScheduleD/LandGrp/BookValueAmt090380
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt090380
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-7391
IRS990ScheduleD/OtherExpensesIncludedAmt0160874
IRS990ScheduleD/OtherExpensesNotIncludedAmt082789
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0113182
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0100
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0113282
IRS990ScheduleD/OtherRevenueAmt026369
IRS990ScheduleD/RevenueNotReportedAmt018978
IRS990ScheduleD/RevenueSubtotalAmt0188754
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Rental and Fundraising Expenses, Due from Rockbridge County, and Realized Gain on Asset Disposal
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Rental, Fundraising, and Capitalized Expenses
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2Current Year Depreciation Expense
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt XI, Line 2d
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt XII, Line 2d
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt XII, Line 4b
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0784157
IRS990ScheduleD/TotalExpensesPerForm990Amt0144714
IRS990ScheduleD/TotalRevenuePerForm990Amt0188754
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0207732
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0222799
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent1Amt05000
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesTotalEventsAmt05000
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt035487
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Carnival
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0Dinners
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt09064
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent2Amt05515
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt014579
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt046424
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt015549
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt061973
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt046424
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt015549
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt061973
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt026486
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt015908
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt013503
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt02405
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990 and any attachments are reviewed by the Treasurer prior to filing
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Governing documents are available to the public at the company's office
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Company uses the accrual method of accounting for Form 990 reporting. This allows the Company to show fixed assets and associated accumulated depreciation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Equipment Purchase 4613. 4613. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Equipment Maintenance 1628. 1628. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Fuel 3064. 3064. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Medical Supplies 1334. 1334. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Miscellaneous 1016. 1016. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Legal and Accounting 150. 150. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9911 Expenses 865. 865. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Training 1040. 1040. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Truck Maintenance 13027. 13027. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Utilities 7886. 7886. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt XII, Line 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01302531
IRS990/TotalAssetsEOYAmt01339180
IRS990/TotalAssetsGrp/BOYAmt01302531
IRS990/TotalAssetsGrp/EOYAmt01339180
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0130563
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt03266
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt04309
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0137139
IRS990/TotalFunctionalExpensesGrp/TotalAmt0144714
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01302531
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01339180
IRS990/TotalProgramServiceExpensesAmt0137139
IRS990/TotalRevenueGrp/ExclusionAmt056062
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02129
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0188754
IRS990/TotalVolunteersCnt036
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01302531
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01339180
IRS990/TransactionWithControlEntInd0false

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