Civic Intelligence

District 2 Fire and Rescue

990 • Fiscal year 2019 • EIN 26-1522036

Oct 01, 2018 to Sep 30, 2019 • Filed on Aug 14, 2020

14785 Omicron Drive Building 100 RoSan Antonio, TX 78245

(210) 688-2406

Siviq Scores

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

Liabilities / Assets

80th percentile

0.63x

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

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Liabilities / Revenue

97th percentile

15.16x

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

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Net Margin

3rd percentile

-84%

Higher net margin than 3% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Top Officer Pay

19th percentile

$87,923

Higher top officer pay than 19% of similar nonprofits.

Top officer pay equals 11.2% of source-year revenue.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Asset Growth

95th percentile

67%

Faster asset growth than 95% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Revenue Growth

2nd percentile

-78%

Faster revenue growth than 2% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Assets

Up

$18,895,524

Up $7,551,206 (+67%) from 2018

Net Assets

Down

$6,950,966

Down $661,578 (-8.7%) from 2018

Liabilities

Up

$11,944,558

Up $8,212,784 (+220%) from 2018

Revenue

Down

$788,052

Down $2,863,317 (-78%) from 2018

Expenses

Up

$1,449,627

Up $951,392 (+191%) from 2018

Net Income

Down

-$661,575

Down $3,814,709 (-121%) from 2018

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

2019

Assets$18,895,524
Liabilities$11,944,558
Net Assets$6,950,966

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

2019

Revenue$788,052
Expenses$1,449,627
Net Income-$661,575
Jump To
Filing Snapshot
Filing Period
Oct 1, 2018 to Sep 30, 2019
Signed
Aug 14, 2020
Return Version
2018v3.3
Gross Receipts
$797,241
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
Cash and Non-Interest-Bearing Accounts$4,390,632$11,405,207▲ $7,014,575
Land, Buildings, and Equipment, Net$6,933,245$7,323,034▲ $389,789
Prepaid Expenses and Deferred Charges-$34,648-
Accounts Receivable-$12,640-
Total Assets$11,344,318$18,895,524▲ $7,551,206
Other Assets Total$20,441$119,995▲ $99,554
Liabilities
Mortgage Notes Payable Secured by Investment Property$3,127,020$11,596,834▲ $8,469,814
Accounts Payable and Accrued Expenses$604,754$347,724▼ $257,030
Total Liabilities$3,731,774$11,944,558▲ $8,212,784
Net Assets / Fund Balance
Unrestricted Net Assets$7,612,544$6,950,966▼ $661,578
Total Net Assets Fund Balance$7,612,544$6,950,966▼ $661,578
Total Liabilities and Net Assets / Fund Balance$11,344,318$18,895,524▲ $7,551,206

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$4,290,762$1,923,168$6,213,930
Buildings$1,328,616$707,829$2,036,445
Equipment$626,021$513,128$1,139,149
Land$1,077,635-$1,077,635
Compensation and Service Providers

Employees

NameTitleOtherTotal
Josh BrownGeneral Manager$87,923$87,923

Board Members and Trustees

NameTitle
David HarrisPresident
Richard CashVice President
Brian FiteAssistant Treasurer
Justen NoakesSecretary
Christopher RaitTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$664,000
Program Service Revenue
$0
Investment Income
$124,032
Other Revenue
$20
All Other Contributions
$13,026
Change in Net Assets
$-661,575

Audited Revenue Reconciliation

Revenue per Audited Statements
$790,947
Revenue Not Reported on Financial Statements
$-2,895
Other Revenue Adjustments
$-2,895
Total Revenue per Audited Statements
$790,947
Total Revenue per Form 990
$788,052
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,449,627
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$899,006--$899,006
Interest$382,526--$382,526
Fees for Services Other-$119,550-$119,550
Other Expenses$26,578$1,344-$27,922
Advertising-$3,282-$3,282
Fees for Services Legal-$1,014-$1,014
Total Functional Expenses$1,318,236$131,391$0$1,449,627

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,449,627
Total Expenses per Audited Statements$1,449,627
Total Expenses per Form 990$1,449,627
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
Yes
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
No
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 15 A 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
14785 Omicron Drive Building 100 Ro, San Antonio, TX 78245

Signing Officer

Name
Josh Brown
Title
General Manager
Signed
2020-08-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Josh Brown
Formed
2007
Legal Domicile
TX
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
2

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

Additional Explanations

Form 990, Part XI, Line 9

Rounding

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/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0126927
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0247
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt019
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt019
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt061
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0127273
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt020
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt0524
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0544
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98030
IRS990ScheduleA/PublicSupportCY509Pct00.00000
IRS990ScheduleA/PublicSupportPY170Pct00.99670
IRS990ScheduleA/PublicSupportTotal170Amt07503604
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0664000
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt03659210
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt02973439
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0136430
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt070525
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt07503604
IRS990ScheduleA/TotalSupportAmt07654359
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus2YearsAmt05001
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus3YearsAmt05000
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus4YearsAmt012937
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt022938
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
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt01328616
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0707829
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02036445
IRS990ScheduleD/EquipmentGrp/BookValueAmt0626021
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0513128
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01139149
IRS990ScheduleD/ExpensesSubtotalAmt01449627
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt01077635
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01077635
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt04290762
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01923168
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt06213930
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0-2895
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0-2895
IRS990ScheduleD/RevenueSubtotalAmt0790947
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/TotalBookValueLandBuildingsAmt07323034
IRS990ScheduleD/TotalExpensesPerForm990Amt01449627
IRS990ScheduleD/TotalRevenuePerForm990Amt0788052
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0790947
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01449627
IRS990/ScheduleJRequiredInd0false
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/ExplanationTxt4Rounding
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 15 a b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part XI, Line 9
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/InvolvedAmt0650974
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/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt011344318
IRS990/TotalAssetsEOYAmt018895524
IRS990/TotalAssetsGrp/BOYAmt011344318
IRS990/TotalAssetsGrp/EOYAmt018895524
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0664000
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0131391
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01318236
IRS990/TotalFunctionalExpensesGrp/TotalAmt01449627
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03731774
IRS990/TotalLiabilitiesEOYAmt011944558
IRS990/TotalLiabilitiesGrp/BOYAmt03731774
IRS990/TotalLiabilitiesGrp/EOYAmt011944558
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt07612544
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt06950966

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