Civic Intelligence

Freeport Rural Fire Association

990EZ • Fiscal year 2021 • EIN 23-7452181

Mar 01, 2020 to Feb 28, 2021 • Filed on Aug 13, 2021

100 State StreetFreeport, MI 49325

(616) 765-5450

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.21x

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

2021 filings • 501(c)4 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

90th percentile

0.57x

Higher debt load relative to revenue than 90% of similar nonprofits.

2021 filings • 501(c)4 • <$500k nonprofits • Source year 2021

Net Margin

82nd percentile

35%

Higher net margin than 82% of similar nonprofits.

2021 filings • 501(c)4 • <$500k nonprofits • Source year 2021

Top Officer Pay

86th percentile

$0

Higher top officer pay than 86% of similar nonprofits.

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

2021 filings • 501(c)4 • <$500k nonprofits • Source year 2021

Asset Growth

88th percentile

50%

Faster asset growth than 88% of similar nonprofits.

2021 filings • 501(c)4 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

82nd percentile

58%

Faster revenue growth than 82% of similar nonprofits.

2021 filings • 501(c)4 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Up

$464,722

Up $154,198 (+50%) from 2020

Net Assets

Up

$368,765

Up $58,241 (+19%) from 2020

Liabilities

$95,957

No earlier filing loaded for comparison.

Revenue

Up

$168,142

Up $61,604 (+58%) from 2020

Expenses

Down

$109,902

Down $4,248 (-3.7%) from 2020

Net Income

Up

$58,240

Up $65,852 (+865%) from 2020

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2010: $232,089Net Assets 2010: $232,0892010Assets 2011: $356,124Liabilities 2011: $20,791Net Assets 2011: $335,3332011Assets 2012: $323,621Liabilities 2012: $5,748Net Assets 2012: $317,8732012Assets 2013: $288,441Net Assets 2013: $288,4412013Assets 2014: $265,114Net Assets 2014: $265,1142014Assets 2015: $302,728Net Assets 2015: $302,7282015Assets 2016: $319,261Net Assets 2016: $319,2612016Assets 2017: $342,841Net Assets 2017: $342,8412017Assets 2018: $335,486Net Assets 2018: $335,4862018Assets 2019: $318,135Net Assets 2019: $318,1352019Assets 2020: $310,524Net Assets 2020: $310,5242020Assets 2021: $464,722Liabilities 2021: $95,957Net Assets 2021: $368,7652021Assets 2022: $451,859Liabilities 2022: $69,352Net Assets 2022: $382,5072022Assets 2023: $611,605Liabilities 2023: $52,327Net Assets 2023: $559,2782023Assets 2024: $617,513Liabilities 2024: $35,030Net Assets 2024: $582,4832024Assets 2025: $590,359Liabilities 2025: $17,455Net Assets 2025: $572,9042025

Highlighted filing

2021

Assets$464,722
Liabilities$95,957
Net Assets$368,765

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2010: $152,763Expenses 2010: $116,762Net Income 2010: $36,0012010Expenses 2011: $139,3602011Revenue 2012: $117,599Expenses 2012: $135,059Net Income 2012: -$17,4602012Revenue 2013: $116,629Expenses 2013: $146,060Net Income 2013: -$29,4312013Revenue 2014: $110,188Expenses 2014: $133,515Net Income 2014: -$23,3272014Revenue 2015: $182,648Expenses 2015: $145,032Net Income 2015: $37,6162015Revenue 2016: $161,724Expenses 2016: $145,190Net Income 2016: $16,5342016Revenue 2017: $162,852Expenses 2017: $139,272Net Income 2017: $23,5802017Revenue 2018: $123,629Expenses 2018: $130,983Net Income 2018: -$7,3542018Revenue 2019: $116,060Expenses 2019: $133,409Net Income 2019: -$17,3492019Revenue 2020: $106,538Expenses 2020: $114,150Net Income 2020: -$7,6122020Revenue 2021: $168,142Expenses 2021: $109,902Net Income 2021: $58,2402021Revenue 2022: $128,057Expenses 2022: $114,315Net Income 2022: $13,7422022Revenue 2023: $277,756Expenses 2023: $100,985Net Income 2023: $176,7712023Revenue 2024: $155,687Expenses 2024: $132,482Net Income 2024: $23,2052024Revenue 2025: $157,558Expenses 2025: $167,137Net Income 2025: -$9,5792025

Highlighted filing

2021

Revenue$168,142
Expenses$109,902
Net Income$58,240
Jump To
Filing Snapshot
Filing Period
Mar 1, 2020 to Feb 28, 2021
Signed
Aug 13, 2021
Return Version
2020v4.0
Gross Receipts
$168,142
Mission and Program Overview

Mission

This organization provides emergency fire services and medical first response to local residents that might otherwise be without fire protection.

Program Services

DescriptionGrantsExpenses
THIS ORGANIZATION PROVIDES EMERGENCY FIRE SERVICES AND MEDICAL FIRST RESPONSE TO LOCAL RESIDENTS THAT MIGHT OTHERWISE BE WITHOUT FIRE PROTECTION.-$104,873
THIS ORGANIZATION PROVIDES EMERGENCY FIRE SERVICES AND MEDICAL FIRST RESPONSE TO LOCAL RESIDENTS THAT MIGHT OTHERWISE BE WITHOUT PROTECTION.--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
RUSS YARGERPresidentPT$0--
JACK MINERTreasurer-$0--
LANI FORBESBoard MemberPT$0--
LARRY BRUMMELVice Pres/Se-$0--
Filing and Contact Details

Filer

Filer Name
Freeport Rural Fire Association
EIN
23-7452181
Phone
6167655450
Address
100 STATE STREET, FREEPORT, MI 49325

Signing Officer

Name
Jack Miner
Title
Treasurer
Phone
2699454010
Signed
2021-08-13
Discuss with paid preparer
Yes

Preparer

Firm
Walker Fluke & Sheldon Plc
Address
525 W APPLE STREET, HASTINGS, MI 49058
Preparer
Katherine K Sheldon
Phone
2699459452
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

Expenses advertising 47 training 15,168 interest expense 457 bank fees 169 building maintenance 364 clothing 453 dues and subscriptions 857 firefighter supplies 5,719 gas and diesel 1,525 insurance 15,007 medical 506 memorial donations 97 miscellaneous 34 office supplies 541 phones and pagers 2,028 radios 846 truck maintenance and rep 16,335 non-investment depreciation 40,222 total 100,375

Form 990-ez, Part II, Line 24

Vehicles and equipment 712,821 760,894 less accumulated depreciation 546,044 586,266 total 166,777 174,628

Form 990-ez, Part II, Line 26

FIRE TRUCK LOAN 0 95,957

Form 990-ez, Part III

This organization provides emergency fire services and medical first response to local residents that might otherwise be without fire protection.

Form 990-ez, Part III, Line 31

This organization provides emergency fire services and medical first response to local residents that might otherwise be without protection.

Raw XML Appendix118 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
CompensationExplanation/CompensationExplanationGrp/PersonNm0RUSS YARGER
CompensationExplanation/CompensationExplanationGrp/PersonNm1JACK MINER
CompensationExplanation/CompensationExplanationGrp/PersonNm2LANI FORBES
CompensationExplanation/CompensationExplanationGrp/PersonNm3LARRY BRUMMEL
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0LANI FORBES
IRS990EZ/BooksInCareOfDetail/PhoneNum02699454010
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0100 STATE ST
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0FREEPORT
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd049325
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0123214
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0272675
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt0167758
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt058240
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt03145
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0310525
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0464722
IRS990EZ/GrossReceiptsAmt0168142
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt0384
IRS990EZ/LandAndBuildingsGrp/BOYAmt020534
IRS990EZ/LandAndBuildingsGrp/EOYAmt017419
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0310525
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0368765
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0310525
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0368765
IRS990EZ/OccupancyRentUtltsAndMaintAmt06382
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt05.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt25.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0RUSS YARGER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JACK MINER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2LANI FORBES
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3LARRY BRUMMEL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3VICE PRES/SE
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt0166777
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0174628
IRS990EZ/OtherExpensesTotalAmt0100375
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0THIS ORGANIZATION PROVIDES EMERGENCY FIRE SERVICES AND MEDICAL FIRST RESPONSE TO LOCAL RESIDENTS THAT MIGHT OTHERWISE BE WITHOUT FIRE PROTECTION.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0THIS ORGANIZATION PROVIDES EMERGENCY FIRE SERVICES AND MEDICAL FIRST RESPONSE TO LOCAL RESIDENTS THAT MIGHT OTHERWISE BE WITHOUT FIRE PROTECTION.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1THIS ORGANIZATION PROVIDES EMERGENCY FIRE SERVICES AND MEDICAL FIRST RESPONSE TO LOCAL RESIDENTS THAT MIGHT OTHERWISE BE WITHOUT PROTECTION.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0104873
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt095957
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0109902
IRS990EZ/TotalProgramServiceExpensesAmt0104873
IRS990EZ/TotalRevenueAmt0168142
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES ADVERTISING 47 TRAINING 15,168 INTEREST EXPENSE 457 BANK FEES 169 BUILDING MAINTENANCE 364 CLOTHING 453 DUES AND SUBSCRIPTIONS 857 FIREFIGHTER SUPPLIES 5,719 GAS AND DIESEL 1,525 INSURANCE 15,007 MEDICAL 506 MEMORIAL DONATIONS 97 MISCELLANEOUS 34 OFFICE SUPPLIES 541 PHONES AND PAGERS 2,028 RADIOS 846 TRUCK MAINTENANCE AND REP 16,335 NON-INVESTMENT DEPRECIATION 40,222 TOTAL 100,375
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1VEHICLES AND EQUIPMENT 712,821 760,894 LESS ACCUMULATED DEPRECIATION 546,044 586,266 TOTAL 166,777 174,628
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FIRE TRUCK LOAN 0 95,957
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THIS ORGANIZATION PROVIDES EMERGENCY FIRE SERVICES AND MEDICAL FIRST RESPONSE TO LOCAL RESIDENTS THAT MIGHT OTHERWISE BE WITHOUT FIRE PROTECTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THIS ORGANIZATION PROVIDES EMERGENCY FIRE SERVICES AND MEDICAL FIRST RESPONSE TO LOCAL RESIDENTS THAT MIGHT OTHERWISE BE WITHOUT PROTECTION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART III, LINE 31
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JACK MINER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum02699454010
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-08-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FREEPORT RURAL FIRE ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0FREE
ReturnHeader/Filer/EIN0237452181
ReturnHeader/Filer/PhoneNum06167655450
ReturnHeader/Filer/USAddress/AddressLine1Txt0100 STATE STREET
ReturnHeader/Filer/USAddress/CityNm0FREEPORT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd049325
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0383639675
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WALKER FLUKE & SHELDON PLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0525 W APPLE STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HASTINGS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd049058
ReturnHeader/PreparerPersonGrp/PhoneNum02699459452
ReturnHeader/PreparerPersonGrp/PreparationDt02021-08-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KATHERINE K SHELDON
ReturnHeader/ReturnTs02021-08-20T07:48:28-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JACK
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0MINER
ReturnHeader/TaxPeriodBeginDt02020-03-01
ReturnHeader/TaxPeriodEndDt02021-02-28
ReturnHeader/TaxYr02020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$5.90$0.17$5.73$1.58$1.67$0.10
2024Detailed filing. Detailed filing data is available for this year.$6.18$0.35$5.82$1.56$1.32$0.23
2023Detailed filing. Detailed filing data is available for this year.$6.12$0.52$5.59$2.78$1.01$1.77
2022Detailed filing. Detailed filing data is available for this year.$4.52$0.69$3.83$1.28$1.14$0.14
2021Detailed filing. Detailed filing data is available for this year.$4.65$0.96$3.69$1.68$1.10$0.58
2020Detailed filing. Detailed filing data is available for this year.$3.11$3.11$1.07$1.14$0.08
2019Detailed filing. Detailed filing data is available for this year.$3.18$3.18$1.16$1.33$0.17
2018Detailed filing. Detailed filing data is available for this year.$3.35$3.35$1.24$1.31$0.07
2017Detailed filing. Detailed filing data is available for this year.$3.43$3.43$1.63$1.39$0.24
2016Detailed filing. Detailed filing data is available for this year.$3.19$3.19$1.62$1.45$0.17
2015Detailed filing. Detailed filing data is available for this year.$3.03$3.03$1.83$1.45$0.38
2014Detailed filing. Detailed filing data is available for this year.$2.65$2.65$1.10$1.34$0.23
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.88$2.88$1.17$1.46$0.29
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.24$0.06$3.18$1.18$1.35$0.17
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.56$0.21$3.35$1.39
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.32$2.32$1.53$1.17$0.36