Civic Intelligence

Ligonier Township Volunteer Fire Department No 1

990 • Fiscal year 2014 • EIN 25-1846596

Jan 01, 2014 to Dec 31, 2014 • Filed on Apr 21, 2015

44 Fire House RoadLigonier, PA 15658

(724) 238-5193

Siviq Scores

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

Liabilities / Assets

29th percentile

0.02x

Higher debt load relative to assets than 29% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

49th percentile

0.11x

Higher debt load relative to revenue than 49% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

53rd percentile

3.6%

Higher net margin than 53% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

34th percentile

$0

Higher top officer pay than 34% of similar nonprofits.

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

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

24th percentile

-3.8%

Faster asset growth than 24% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

28th percentile

-5.0%

Faster revenue growth than 28% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Down

$1,007,441

Down $40,296 (-3.8%) from 2013

Net Assets

Up

$988,651

Up $6,355 (+0.6%) from 2013

Liabilities

Down

$18,790

Down $46,651 (-71%) from 2013

Revenue

Down

$178,478

Down $9,359 (-5.0%) from 2013

Expenses

Down

$172,123

Down $2,744 (-1.6%) from 2013

Net Income

Down

$6,355

Down $6,615 (-51%) from 2013

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $1,118,725Liabilities 2010: $149,243Net Assets 2010: $969,4822010Assets 2011: $1,090,812Liabilities 2011: $123,401Net Assets 2011: $967,4112011Assets 2012: $1,066,220Liabilities 2012: $96,894Net Assets 2012: $969,3262012Assets 2013: $1,047,737Liabilities 2013: $65,441Net Assets 2013: $982,2962013Assets 2014: $1,007,441Liabilities 2014: $18,790Net Assets 2014: $988,6512014Assets 2015: $992,082Liabilities 2015: $21,133Net Assets 2015: $970,9492015Assets 2016: $1,068,173Liabilities 2016: $119,007Net Assets 2016: $949,1662016Assets 2017: $1,076,385Liabilities 2017: $78,030Net Assets 2017: $998,3552017Assets 2018: $1,085,107Liabilities 2018: $45,377Net Assets 2018: $1,039,7302018Assets 2019: $1,065,043Liabilities 2019: $10,307Net Assets 2019: $1,054,7362019Assets 2020: $1,100,673Liabilities 2020: $0Net Assets 2020: $1,100,6732020Assets 2021: $1,172,071Liabilities 2021: $36,885Net Assets 2021: $1,135,1862021Assets 2022: $1,177,055Liabilities 2022: $29,651Net Assets 2022: $1,147,4042022Assets 2023: $1,276,428Liabilities 2023: $21,460Net Assets 2023: $1,254,9682023Assets 2024: $1,286,304Liabilities 2024: $9,757Net Assets 2024: $1,276,5472024

Highlighted filing

2014

Assets$1,007,441
Liabilities$18,790
Net Assets$988,651

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2010: $182,7862010Expenses 2011: $198,2692011Expenses 2012: $169,6572012Revenue 2013: $187,837Expenses 2013: $174,867Net Income 2013: $12,9702013Revenue 2014: $178,478Expenses 2014: $172,123Net Income 2014: $6,3552014Revenue 2015: $176,853Expenses 2015: $194,078Net Income 2015: -$17,2252015Revenue 2016: $183,804Expenses 2016: $205,587Net Income 2016: -$21,7832016Revenue 2017: $223,969Expenses 2017: $174,780Net Income 2017: $49,1892017Revenue 2018: $217,755Expenses 2018: $173,105Net Income 2018: $44,6502018Revenue 2019: $196,709Expenses 2019: $187,893Net Income 2019: $8,8162019Revenue 2020: $195,875Expenses 2020: $153,569Net Income 2020: $42,3062020Revenue 2021: $181,202Expenses 2021: $147,778Net Income 2021: $33,4242021Revenue 2022: $156,249Expenses 2022: $144,032Net Income 2022: $12,2172022Revenue 2023: $268,113Expenses 2023: $160,549Net Income 2023: $107,5642023Revenue 2024: $257,006Expenses 2024: $235,427Net Income 2024: $21,5792024

Highlighted filing

2014

Revenue$178,478
Expenses$172,123
Net Income$6,355
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Apr 21, 2015
Return Version
2014v5.0
Gross Receipts
$263,857
Mission and Program Overview

Mission

Providing emergency services which include fire fighting, assisting at vehicle accident scenes and assisting with medical emergincies as needed

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$812,470$748,035▼ $64,435
Savings and Temporary Cash Investments$235,217$254,801▲ $19,584
Prepaid Expenses and Deferred Charges-$4,555-
Cash and Non-Interest-Bearing Accounts$50$50→ $0
Total Assets$1,047,737$1,007,441▼ $40,296
Liabilities
Mortgage Notes Payable Secured by Investment Property$65,441$18,790▼ $46,651
Total Liabilities$65,441$18,790▼ $46,651
Net Assets / Fund Balance
Unrestricted Net Assets$982,296$988,651▲ $6,355
Total Net Assets Fund Balance$982,296$988,651▲ $6,355
Total Liabilities and Net Assets / Fund Balance$1,047,737$1,007,441▼ $40,296

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$365,921$1,099,208$1,465,129
Buildings$271,107$129,392$400,499
Land$79,445-$79,445
Other Land Buildings$31,562$2,448$34,010
Compensation and Service Providers

Board Members and Trustees

NameTitle
Ron DerkPresident
Tony AmrheinVice President
John VuchinaTrustee
Paul TrimeloniTrustee
William DaughertyTrustee
Kerry ByersSecretary
Matt SpringerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$76,665
Program Service Revenue
$0
Investment Income
$978
Other Revenue
$100,835
All Other Contributions
$69,765
Change in Net Assets
$6,355
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$172,123
Total Fundraising Expense$220
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$102,544-$220$102,764
Occupancy$38,027$321-$38,348
Other Expenses$22,543--$22,543
Conferences and Meetings$4,508--$4,508
Interest$1,819--$1,819
Office Expenses$876$515-$1,391
Fees for Services Accounting-$750-$750
Total Functional Expenses$170,317$1,586$220$172,123
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$168,604
Fundraising Direct Expenses$76,806
Gaming Gross Income$13,410
Gaming Direct Expenses$4,933
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Carnival$36,606$36,606$6,380$30,226
Concerts$27,781$27,781$10,080$17,701
Total Events$168,604$168,604$76,806$91,798
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
Yes
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

The members of the organization can vote on issues brought before them at each monthly meeting

Member election for additional members Part VI line 7A

Members of the organization elect the officers of the organization

Governing body decisions Part VI line 7B

Members have the right to approve all actions regarding the organizations operations

Form 990 governing body review Part VI line 11

Form 990 is presented to the membership of the organization before it is filed

Governing documents etc available to public Part VI line 19

The 990 is availabile to the public upon request received

Filing and Contact Details

Filer

Filer Name
LIGONIER TOWNSHIP VFD #1
EIN
25-1846596
Address
44 FIRE HOUSE ROAD, LIGONIER, PA 15658

Signing Officer

Name
Ronald Derk Sr
Title
President
Phone
7242385270
Signed
2015-04-21
Discuss with paid preparer
Yes

Organization Details

Formed
1937
Legal Domicile
Pa
Voting Board Members
50
Independent Board Members
0
Employees
0
Volunteers
50

Preparer

Firm
Emert Financial Service
Address
138 MONTICUE DRIVE, STAHLSTOWN, PA 15687
Preparer
Chris W Emert CPA Cfp
Phone
7245937148
Raw XML AppendixShowing 400 of 403 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.

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IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent2Amt011250
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt024970
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0CARNIVAL
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0CONCERTS
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt03093
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent2Amt04071
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageOtherEventsAmt011903
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt019067
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt036606
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt027781
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt0104217
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0168604
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt036606
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt027781
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt0104217
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0168604
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt091798
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt016309
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt032769
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt06380
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt010080
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt05
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MEMBERS OF THE ORGANIZATION CAN VOTE ON ISSUES BROUGHT BEFORE THEM AT EACH MONTHLY MEETING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS OF THE ORGANIZATION ELECT THE OFFICERS OF THE ORGANIZATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS HAVE THE RIGHT TO APPROVE ALL ACTIONS REGARDING THE ORGANIZATIONS OPERATIONS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 IS PRESENTED TO THE MEMBERSHIP OF THE ORGANIZATION BEFORE IT IS FILED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE 990 IS AVAILABILE TO THE PUBLIC UPON REQUEST RECEIVED
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0LIGONIER VALLEY FIRE COMPANIES
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0LIGONIER VALLEY FIRE COMPANIES
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0770710498
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0PA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0JOINT FIRE DEPARTMENT FUNDRAISING
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0PO BOX 376
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0LIGONIER
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0PA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd015658
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0true
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransferFromOtherOrgInd0true
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01047737
IRS990/TotalAssetsEOYAmt01007441
IRS990/TotalAssetsGrp/BOYAmt01047737
IRS990/TotalAssetsGrp/EOYAmt01007441
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt076665
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0220
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01586
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0170317
IRS990/TotalFunctionalExpensesGrp/TotalAmt0172123
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt065441
IRS990/TotalLiabilitiesEOYAmt018790
IRS990/TotalLiabilitiesGrp/BOYAmt065441
IRS990/TotalLiabilitiesGrp/EOYAmt018790
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0982296
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0988651
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0170317
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt092776
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt09037
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0178478
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01047737
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01007441
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0982296
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0988651
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt050
IRS990/VotingMembersIndependentCnt00
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RONALD DERK SR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07242385270
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-04-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LIGONIER TOWNSHIP VFD #1
ReturnHeader/Filer/BusinessNameControlTxt0LIGO
ReturnHeader/Filer/EIN0251846596
ReturnHeader/Filer/USAddress/AddressLine1Txt044 FIRE HOUSE ROAD
ReturnHeader/Filer/USAddress/CityNm0LIGONIER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd015658
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0EMERT FINANCIAL SERVICE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0138 MONTICUE DRIVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0STAHLSTOWN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd015687
ReturnHeader/PreparerPersonGrp/PhoneNum07245937148
ReturnHeader/PreparerPersonGrp/PreparationDt02015-04-20
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHRIS W EMERT CPA CFP
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02015-04-20T16:19:04-04:00
ReturnHeader/ReturnTypeCd0990

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.29$0.01$1.28$0.26$0.24$0.02
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.28$0.02$1.25$0.27$0.16$0.11
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.18$0.03$1.15$0.16$0.14$0.01
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.17$0.04$1.14$0.18$0.15$0.03
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.10$0.00$1.10$0.20$0.15$0.04
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.07$0.01$1.05$0.20$0.19$0.01
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.09$0.05$1.04$0.22$0.17$0.04
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.08$0.08$1.00$0.22$0.17$0.05
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.07$0.12$0.95$0.18$0.21$0.02
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.99$0.02$0.97$0.18$0.19$0.02
2014Detailed filing. Detailed filing data is available for this year.$1.01$0.02$0.99$0.18$0.17$0.01
2013Detailed filing. Detailed filing data is available for this year.$1.05$0.07$0.98$0.19$0.17$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.07$0.10$0.97$0.17
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.09$0.12$0.97$0.20
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.12$0.15$0.97$0.18