Civic Intelligence

Ligonier Township Volunteer Fire Department No 1

990 • Fiscal year 2015 • EIN 25-1846596

Jan 01, 2015 to Dec 31, 2015 • Filed on Jul 12, 2016

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

43rd percentile

0.02x

Higher debt load relative to assets than 43% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

66th percentile

0.12x

Higher debt load relative to revenue than 66% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Net Margin

21st percentile

-9.7%

Higher net margin than 21% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

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

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Asset Growth

39th percentile

-1.5%

Faster asset growth than 39% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

40th percentile

-0.9%

Faster revenue growth than 40% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Assets

Down

$992,082

Down $15,359 (-1.5%) from 2014

Net Assets

Down

$970,949

Down $17,702 (-1.8%) from 2014

Liabilities

Up

$21,133

Up $2,343 (+12%) from 2014

Revenue

Down

$176,853

Down $1,625 (-0.9%) from 2014

Expenses

Up

$194,078

Up $21,955 (+13%) from 2014

Net Income

Down

-$17,225

Down $23,580 (-371%) from 2014

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

2015

Assets$992,082
Liabilities$21,133
Net Assets$970,949

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

2015

Revenue$176,853
Expenses$194,078
Net Income-$17,225
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Jul 12, 2016
Return Version
2015v2.1
Gross Receipts
$283,785
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$748,035$689,403▼ $58,632
Savings and Temporary Cash Investments$254,801$298,114▲ $43,313
Prepaid Expenses and Deferred Charges$4,555$4,515▼ $40
Cash and Non-Interest-Bearing Accounts$50$50→ $0
Total Assets$1,007,441$992,082▼ $15,359
Liabilities
Mortgage Notes Payable Secured by Investment Property$18,790$21,133▲ $2,343
Total Liabilities$18,790$21,133▲ $2,343
Net Assets / Fund Balance
Unrestricted Net Assets$988,651$970,949▼ $17,702
Total Net Assets Fund Balance$988,651$970,949▼ $17,702
Total Liabilities and Net Assets / Fund Balance$1,007,441$992,082▼ $15,359

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$294,845$1,188,136$1,482,981
Buildings$284,564$143,375$427,939
Land$79,445-$79,445
Other Land Buildings$30,549$3,461$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
$72,303
Program Service Revenue
$0
Investment Income
$811
Other Revenue
$103,739
All Other Contributions
$64,303
Change in Net Assets
$-17,225
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$194,078
Total Fundraising Expense$140
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$103,783-$140$103,923
Other Expenses$31,949--$31,949
Occupancy$30,677--$30,677
Insurance$12,727--$12,727
Conferences and Meetings$6,811--$6,811
Office Expenses$4,237$2,489-$6,726
Fees for Services Accounting-$750-$750
Interest$515--$515
Total Functional Expenses$190,699$3,239$140$194,078
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$134,674
Fundraising Direct Expenses$90,117
Gaming Gross Income$59,677
Gaming Direct Expenses$11,230
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Carnival$38,844$38,844$6,417$32,427
Concerts$24,469$24,469$1,445$23,024
Total Events$134,674$134,674$90,117$44,557
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
2016-07-12
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 433 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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IRS990ScheduleD/TotalBookValueLandBuildingsAmt0689403
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt090117
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt08500
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent2Amt011937
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt020437
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0CARNIVAL
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0CONCERTS
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt06217
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent2Amt07129
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageOtherEventsAmt016014
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt029360
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt038844
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt024469
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt071361
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0134674
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt038844
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt024469
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt071361
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0134674
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt044557
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesOtherEventsAmt013270
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt013270
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt019188
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt027050
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt06417
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt01445
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt03
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt011230
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt019892
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt039785
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt059677
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt048447
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt07486
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt011230
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt03744
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoPct01.00000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingPct01.00000
IRS990ScheduleG/GamingManagerIsDirectorOfcrInd0X
IRS990ScheduleG/GamingManagerPersonNm0RONALD DERK
IRS990ScheduleG/GamingManagerServicesProvTxt0OVERSEE OPERATION
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/IndividualWithBooksNm0RONALD DERK
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt044 FIRE HALL ROAD
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0LIGONIER
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0PA
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd015658
IRS990ScheduleG/StatesWhereGamingConductedCd0PA
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/TotalAssetsBOYAmt01007441
IRS990/TotalAssetsEOYAmt0992082
IRS990/TotalAssetsGrp/BOYAmt01007441
IRS990/TotalAssetsGrp/EOYAmt0992082
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt072303
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0140
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt03239
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0190699
IRS990/TotalFunctionalExpensesGrp/TotalAmt0194078
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt018790
IRS990/TotalLiabilitiesEOYAmt021133
IRS990/TotalLiabilitiesGrp/BOYAmt018790
IRS990/TotalLiabilitiesGrp/EOYAmt021133
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0988651
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0970949
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0190699
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt045368
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt059182
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0176853
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01007441
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0992082
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false

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
2015Detailed filing. Detailed filing data is available for this year.$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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2015 filings • 501(c)3 • $500k-$1M nonprofits