Civic Intelligence

District 2 Fire and Rescue

990 • Fiscal year 2018 • EIN 26-1522036

Oct 01, 2017 to Sep 30, 2018 • Filed on Aug 13, 2019

7045 Old Talley RdSan Antonio, TX 78253

(210) 688-2406

Siviq Scores

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

Liabilities / Assets

61st percentile

0.33x

Higher debt load relative to assets than 61% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Liabilities / Revenue

80th percentile

1.02x

Higher debt load relative to revenue than 80% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Net Margin

97th percentile

86%

Higher net margin than 97% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Top Officer Pay

21st percentile

$98,767

Higher top officer pay than 21% of similar nonprofits.

Top officer pay equals 2.7% of source-year revenue.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Asset Growth

92nd percentile

39%

Faster asset growth than 92% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2017 to 2018

Revenue Growth

79th percentile

23%

Faster revenue growth than 79% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2017 to 2018

Assets

Up

$11,344,318

Up $3,181,318 (+39%) from 2017

Net Assets

Up

$7,612,544

Up $3,153,134 (+71%) from 2017

Liabilities

Up

$3,731,774

Up $28,184 (+0.8%) from 2017

Revenue

Up

$3,651,369

Up $672,910 (+23%) from 2017

Expenses

Up

$498,235

Up $135,879 (+37%) from 2017

Net Income

Up

$3,153,134

Up $537,031 (+21%) from 2017

Historical Trend

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2015: $2,667,009Liabilities 2015: $581,135Net Assets 2015: $2,085,8742015Assets 2016: $2,524,519Liabilities 2016: $681,212Net Assets 2016: $1,843,3072016Assets 2017: $8,163,000Liabilities 2017: $3,703,590Net Assets 2017: $4,459,4102017Assets 2018: $11,344,318Liabilities 2018: $3,731,774Net Assets 2018: $7,612,5442018Assets 2019: $18,895,524Liabilities 2019: $11,944,558Net Assets 2019: $6,950,9662019Assets 2020: $21,319,727Liabilities 2020: $14,170,664Net Assets 2020: $7,149,0632020Assets 2021: $23,651,666Liabilities 2021: $12,867,311Net Assets 2021: $10,784,3552021Assets 2022: $22,066,509Liabilities 2022: $11,336,970Net Assets 2022: $10,729,5392022Assets 2023: $19,844,031Liabilities 2023: $10,124,807Net Assets 2023: $9,719,2242023Assets 2024: $17,968,100Liabilities 2024: $8,098,947Net Assets 2024: $9,869,1532024

Highlighted filing

2018

Assets$11,344,318
Liabilities$3,731,774
Net Assets$7,612,544

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2015: $83,523Expenses 2015: $462,425Net Income 2015: -$378,9022015Revenue 2016: $141,449Expenses 2016: $384,016Net Income 2016: -$242,5672016Revenue 2017: $2,978,459Expenses 2017: $362,356Net Income 2017: $2,616,1032017Revenue 2018: $3,651,369Expenses 2018: $498,235Net Income 2018: $3,153,1342018Revenue 2019: $788,052Expenses 2019: $1,449,627Net Income 2019: -$661,5752019Revenue 2020: $2,070,434Expenses 2020: $1,872,337Net Income 2020: $198,0972020Revenue 2021: $5,728,261Expenses 2021: $2,092,970Net Income 2021: $3,635,2912021Revenue 2022: $2,397,917Expenses 2022: $2,452,734Net Income 2022: -$54,8172022Revenue 2023: $1,730,820Expenses 2023: $2,741,136Net Income 2023: -$1,010,3162023Revenue 2024: $1,676,358Expenses 2024: $1,526,431Net Income 2024: $149,9272024

Highlighted filing

2018

Revenue$3,651,369
Expenses$498,235
Net Income$3,153,134
Jump To
Filing Snapshot
Filing Period
Oct 1, 2017 to Sep 30, 2018
Signed
Aug 13, 2019
Return Version
2017v2.3
Gross Receipts
$3,694,321
Mission and Program Overview

Mission

To provide fire protection and emergency services to the citizens who reside within the emergency service District No. 2.

To provide fire protection and emergency services to the citizens who reside within the territorial boundaries of Bexar County Emergency Services District No. 2 located within the Bexar County area.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$5,670,131$6,933,245▲ $1,263,114
Cash and Non-Interest-Bearing Accounts$2,492,869$4,390,632▲ $1,897,763
Total Assets$8,163,000$11,344,318▲ $3,181,318
Other Assets Total-$20,441-
Liabilities
Mortgage Notes Payable Secured by Investment Property$3,644,224$3,127,020▼ $517,204
Accounts Payable and Accrued Expenses$59,366$604,754▲ $545,388
Total Liabilities$3,703,590$3,731,774▲ $28,184
Net Assets / Fund Balance
Unrestricted Net Assets$4,459,410$7,612,544▲ $3,153,134
Total Net Assets Fund Balance$4,459,410$7,612,544▲ $3,153,134
Total Liabilities and Net Assets / Fund Balance$8,163,000$11,344,318▲ $3,181,318

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$3,753,163$1,363,163$5,116,326
Buildings$1,382,915$626,260$2,009,175
Land$1,077,635-$1,077,635
Equipment$719,532$334,446$1,053,978
Compensation and Service Providers

Employees

NameTitleOtherTotal
Josh BrownGeneral Manager$98,767$98,767

Board Members and Trustees

NameTitle
James BenitoPresident
Richard CashVice President
Randy McGinnisAssistant Treasurer
David HarrisTreasurer/Secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$3,659,210
Program Service Revenue
$0
Investment Income
$-8,365
Other Revenue
$524
All Other Contributions
$109,210
Change in Net Assets
$3,153,134

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Real Estate Commercial2$98,110County Appraisal District Values
Total Noncash Contributions2$98,110-

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,659,981
Revenue Not Reported on Financial Statements
$-8,612
Other Revenue Adjustments
$-8,612
Total Revenue per Audited Statements
$3,659,981
Total Revenue per Form 990
$3,651,369
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$498,235
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$375,762--$375,762
Interest$91,644--$91,644
Fees for Services Accounting-$11,415-$11,415
Other Expenses$8,568--$8,568
Advertising-$7,882-$7,882
Fees for Services Legal-$1,319-$1,319
Total Functional Expenses$477,619$20,616$0$498,235

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$498,235
Total Expenses per Audited Statements$498,235
Total Expenses per Form 990$498,235
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

Organizations process to review Form 990 A copy of Form 990 is provided to the General Manager for his review and signature prior to its electronic filing.

Form 990, Part VI, Section B, Line 12C

Enforcement of conflicts policy Conflicts of interest are disclosed as they arise. Annual disclosures are made and the policy is self-enforced.

Form 990, Part VI, Section B, Line 15A B

Compensation process for top officials salaries are determined by the Board of Directors. They compare their salaries with other volunteer department salaries for employees in comparable positions.

Form 990, Part VI, Section C, Line 19

Governing documents disclosure explanation The governing documents are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
District 2 Fire and Rescue
EIN
26-1522036
Phone
2106882406
Address
7045 Old Talley Rd, San Antonio, TX 78253

Signing Officer

Name
Josh Brown
Title
General Manager
Signed
2019-08-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Josh Brown
Formed
2007
Legal Domicile
TX
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
5

Preparer

Firm
Martinez Rosario & Company LLP
Address
14100 San Pedro Avenue Suite 611, San Antonio, TX 78232
Preparer
Ismael N Martinez CPA
Phone
2102771898
Supplemental Narrative

Financial Statement Notes

X 2

The District 2 Fire and Rescue D2FR is required to assess whether it is more likely than not that a tax position will be sustained upon examination on the technical merits of the position assuming the taxing authority has full knowledge of all information. If the tax position does not meet the more likely than not recognition threshold, the benefit of that position is not recognized in the financial statements. D2FR has determined there are no amounts to record as assets or liabilities related to uncertain tax positions.

XI 4B

Loss on disposal of fixed assets.

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IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus1YearAmt05001
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus2YearsAmt05000
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus3YearsAmt012937
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus4YearsAmt01840
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt024778
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01382915
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0626260
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02009175
IRS990ScheduleD/EquipmentGrp/BookValueAmt0719532
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0334446
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01053978
IRS990ScheduleD/ExpensesSubtotalAmt0498235
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt01077635
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01077635
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt03753163
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01363163
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt05116326
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0-8612
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0-8612
IRS990ScheduleD/RevenueSubtotalAmt03659981
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The District 2 Fire and Rescue D2FR is required to assess whether it is more likely than not that a tax position will be sustained upon examination on the technical merits of the position assuming the taxing authority has full knowledge of all information. If the tax position does not meet the more likely than not recognition threshold, the benefit of that position is not recognized in the financial statements. D2FR has determined there are no amounts to record as assets or liabilities related to uncertain tax positions.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Loss on disposal of fixed assets.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0X 2
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1XI 4b
IRS990ScheduleD/TotalBookValueLandBuildingsAmt06933245
IRS990ScheduleD/TotalExpensesPerForm990Amt0498235
IRS990ScheduleD/TotalRevenuePerForm990Amt03651369
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03659981
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0498235
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/RealEstateCommercialGrp/ContributionCnt02
IRS990ScheduleM/RealEstateCommercialGrp/MethodOfDeterminingRevenuesTxt0County Appraisal District Values
IRS990ScheduleM/RealEstateCommercialGrp/NonCashCheckboxInd0X
IRS990ScheduleM/RealEstateCommercialGrp/NoncashContributionsRptF990Amt098110
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Organizations process to review Form 990 A copy of Form 990 is provided to the General Manager for his review and signature prior to its electronic filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Enforcement of conflicts policy Conflicts of interest are disclosed as they arise. Annual disclosures are made and the policy is self-enforced.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Compensation process for top officials salaries are determined by the Board of Directors. They compare their salaries with other volunteer department salaries for employees in comparable positions.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Governing documents disclosure explanation The governing documents are available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15a b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0Bexar County
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Bexar County Emergency Services District No 2
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0200197342
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0TX
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Fire Prevention
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt07045 Old Talley Rd
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0San Antonio
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0TX
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd078253
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt03550000
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0US GAAP
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0Bexar County Emergency Services District No 2
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0s
IRS990ScheduleR/TransferFromOtherOrgInd0true
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt08163000
IRS990/TotalAssetsEOYAmt011344318
IRS990/TotalAssetsGrp/BOYAmt08163000
IRS990/TotalAssetsGrp/EOYAmt011344318
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt03659210
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt020616
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0477619
IRS990/TotalFunctionalExpensesGrp/TotalAmt0498235
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03703590
IRS990/TotalLiabilitiesEOYAmt03731774
IRS990/TotalLiabilitiesGrp/BOYAmt03703590
IRS990/TotalLiabilitiesGrp/EOYAmt03731774
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04459410
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt07612544
IRS990/TotalOtherCompensationAmt09767
IRS990/TotalProgramServiceExpensesAmt0477619
IRS990/TotalRevenueGrp/ExclusionAmt0-7841
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03651369
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt08163000
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt011344318
IRS990/TotReportableCompRltdOrgAmt089000
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt04459410
IRS990/UnrestrictedNetAssetsGrp/EOYAmt07612544
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt07045 Old Talley Rd
IRS990/USAddress/CityNm0San Antonio
IRS990/USAddress/StateAbbreviationCd0TX
IRS990/USAddress/ZIPCd078253
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Josh Brown
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0General Manager
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-08-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0District 2 Fire and Rescue

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