Civic Intelligence

Ligonier Firemen'S Relief

990EZ • Fiscal year 2021 • EIN 25-6040919

Jan 01, 2021 to Dec 31, 2021 • Filed on May 12, 2022

Organization ProfileN/A
112 North Fairfield St PO Box 573Ligonier, PA 15658

(724) 238-2016

Siviq Scores

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

Liabilities / Assets

81st percentile

0.16x

Higher debt load relative to assets than 81% of similar nonprofits.

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

Liabilities / Revenue

97th percentile

1.90x

Higher debt load relative to revenue than 97% of similar nonprofits.

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

Net Margin

24th percentile

-12%

Higher net margin than 24% 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

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2021

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2021

Balance Sheet
Liabilities / Assets81st percentile

Assets

$273,543

No earlier filing loaded for comparison.

Net Assets

$228,543

No earlier filing loaded for comparison.

Liabilities

$45,000

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue97th percentileNet Margin24th percentile

Revenue

$23,735

No earlier filing loaded for comparison.

Expenses

$26,628

No earlier filing loaded for comparison.

Net Income

-$2,893

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

$300K$200K$100K$0Assets 2021: $273,543Liabilities 2021: $45,000Net Assets 2021: $228,5432021Assets 2022: $243,818Liabilities 2022: $45,000Net Assets 2022: $198,8182022Assets 2023: $265,702Liabilities 2023: $55,000Net Assets 2023: $210,7022023Assets 2024: $287,395Liabilities 2024: $45,000Net Assets 2024: $242,3952024

Highlighted filing

2021

Assets$273,543
Liabilities$45,000
Net Assets$228,543
Open 2021 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$30K$20K$10K$0-$10KRevenue 2021: $23,735Expenses 2021: $26,628Net Income 2021: -$2,8932021Revenue 2022: $18,770Expenses 2022: $18,126Net Income 2022: $6442022Revenue 2023: $18,629Expenses 2023: $22,245Net Income 2023: -$3,6162023Revenue 2024: $24,833Expenses 2024: $23,484Net Income 2024: $1,3492024

Highlighted filing

2021

Revenue$23,735
Expenses$26,628
Net Income-$2,893
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
May 12, 2022
Return Version
2021v4.0
Gross Receipts
$23,735
Mission and Program Overview

Mission

Protecting the volunteer firefighters in ligonier

Program Services

DescriptionGrantsExpenses
INSURANCE FOR MEMBERS: 1) TERM LIFE INSURANCE, 2) ACCIDENT & HEALTH, 3) DEATH AND DISMEMBERMENT, 4) 5,000 DEATH BENEFIT, 5) PERSONAL PROTECTIVE EQUIPMENT.-$20,405
DEPRECIATION ON EQUIPMENT-$5,266
Compensation and Service Providers
Top Officer Pay86th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
WILLIAM MASON DAUGHERTYPresident-$0--
MATTHEW FERRYVice-Preside-$0--
PHILLIP J FLEMINGSecretary-$0--
JACK BUTLERTreasurer-$0--
JOSHUA DERKDirector-$0--
RHIANNON RADACOSKYDirector-$0--
Filing and Contact Details

Filer

Filer Name
LIGONIER FIREMEN'S RELIEF
EIN
25-6040919
Phone
7242382016
Address
112 NORTH FAIRFIELD ST PO BOX 573, LIGONIER, PA 15658

Signing Officer

Name
Phillip J Fleming
Title
Secretary
Phone
7242382016
Signed
2022-05-12

Preparer

Firm
Rennie & Associates Cpas Pc
Address
132 WEST MAIN STREET, LIGONIER, PA 15658
Preparer
Thomas J Rennie CPA
Phone
7242384598
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses non-investment depreciation 5,266 total 5,266”

Form 990-ez, Part I, Line 20

“Changes in market value 35,538”

Form 990-ez, Part II, Line 24

“Equipment/generator 0 27,772 less accumulated depreciation 0 5,266 total 0 22,506”

Form 990-ez, Part II, Line 26

“Death benefits to pay 50,000 45,000”

Form 990-ez, Part III, Line 31

“Depreciation on equipment”

Raw XML Appendix130 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BenefitsPaidToOrForMembersAmt020405
IRS990EZ/BooksInCareOfDetail/PersonNm0JACK BUTLER
IRS990EZ/BooksInCareOfDetail/PhoneNum07248753566
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 364
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0LAUGHLINTOWN
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0PA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd015655
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0224026
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0251037
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt08946
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-2893
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0957
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0245898
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0273543
IRS990EZ/GrossReceiptsAmt023735
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt014789
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0195898
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0228543
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0195898
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0228543
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt41.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt51.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0WILLIAM MASON DAUGHERTY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1MATTHEW FERRY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2PHILLIP J FLEMING
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3JACK BUTLER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4JOSHUA DERK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5RHIANNON RADACOSKY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE-PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt021872
IRS990EZ/OtherAssetsTotalDetail/EOYAmt022506
IRS990EZ/OtherChangesInNetAssetsAmt035538
IRS990EZ/OtherExpensesTotalAmt05266
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0PROTECTING THE VOLUNTEER FIREFIGHTERS IN LIGONIER
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0INSURANCE FOR MEMBERS: 1) TERM LIFE INSURANCE, 2) ACCIDENT & HEALTH, 3) DEATH AND DISMEMBERMENT, 4) 5,000 DEATH BENEFIT, 5) PERSONAL PROTECTIVE EQUIPMENT.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1DEPRECIATION ON EQUIPMENT
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt020405
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt15266
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt050000
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt045000
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt026628
IRS990EZ/TotalProgramServiceExpensesAmt025671
IRS990EZ/TotalRevenueAmt023735
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES NON-INVESTMENT DEPRECIATION 5,266 TOTAL 5,266
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CHANGES IN MARKET VALUE 35,538
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EQUIPMENT/GENERATOR 0 27,772 LESS ACCUMULATED DEPRECIATION 0 5,266 TOTAL 0 22,506
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DEATH BENEFITS TO PAY 50,000 45,000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DEPRECIATION ON EQUIPMENT
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART III, LINE 31
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/PersonNm0PHILLIP J FLEMING
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum07242382016
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-05-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LIGONIER FIREMEN'S RELIEF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0LIGO
ReturnHeader/Filer/EIN0256040919
ReturnHeader/Filer/PhoneNum07242382016
ReturnHeader/Filer/USAddress/AddressLine1Txt0112 NORTH FAIRFIELD ST PO BOX 573
ReturnHeader/Filer/USAddress/CityNm0LIGONIER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd015658
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0202095054
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RENNIE & ASSOCIATES CPAS PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0132 WEST MAIN STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LIGONIER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd015658
ReturnHeader/PreparerPersonGrp/PhoneNum07242384598
ReturnHeader/PreparerPersonGrp/PreparationDt02022-05-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0THOMAS J RENNIE CPA
ReturnHeader/ReturnTs02022-05-12T08:10:33-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0PHILLIP J
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0FLEMING
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2021 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$273,543
Liabilities
$45,000
Net assets
$228,543
Revenue
$23,735
Expenses
$26,628
Net income
-$2,893
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.87$0.45$2.42$0.25$0.23$0.01
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.66$0.55$2.11$0.19$0.22$0.04
2022Detailed filing. Detailed filing data is available for this year.$2.44$0.45$1.99$0.19$0.18$0.01
2021Detailed filing. Detailed filing data is available for this year.$2.74$0.45$2.29$0.24$0.27$0.03