Civic Intelligence

Ohio Fire & Emergency Services Foundation

990 • Fiscal year 2024 • EIN 31-1331742

Oct 01, 2023 to Sep 30, 2024 • Filed on Feb 07, 2024

450 W Wilson Bridge Rd No 150Worthington, OH 43085

(614) 410-6322

Siviq Scores

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

Liabilities / Assets

54th percentile

0.02x

Higher debt load relative to assets than 54% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

53rd percentile

0.02x

Higher debt load relative to revenue than 53% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

50th percentile

4.5%

Higher net margin than 50% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

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

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

50th percentile

4.2%

Faster asset growth than 50% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

65th percentile

20%

Faster revenue growth than 65% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$494,679

Up $87,867 (+22%) from 2022

Net Assets

Up

$483,069

Up $96,671 (+25%) from 2022

Liabilities

Down

$11,610

Down $8,804 (-43%) from 2022

Revenue

Up

$538,526

Up $137,765 (+34%) from 2022

Expenses

Up

$514,237

Up $196,572 (+62%) from 2022

Net Income

Down

$24,289

Down $58,807 (-71%) from 2022

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2010: $233,848Liabilities 2010: $37,767Net Assets 2010: $196,0812010Assets 2012: $255,107Liabilities 2012: $62,891Net Assets 2012: $192,2162012Assets 2014: $204,100Liabilities 2014: $32,682Net Assets 2014: $171,4182014Assets 2016: $287,392Liabilities 2016: $106,719Net Assets 2016: $180,6732016Assets 2017: $303,222Liabilities 2017: $106,735Net Assets 2017: $196,4872017Assets 2018: $351,272Liabilities 2018: $130,719Net Assets 2018: $220,5532018Assets 2019: $357,872Liabilities 2019: $135,315Net Assets 2019: $222,5572019Assets 2020: $387,606Liabilities 2020: $60,797Net Assets 2020: $326,8092020Assets 2022: $406,812Liabilities 2022: $20,414Net Assets 2022: $386,3982022Assets 2024: $494,679Liabilities 2024: $11,610Net Assets 2024: $483,0692024

Highlighted filing

2024

Assets$494,679
Liabilities$11,610
Net Assets$483,069

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2010: $369,7162010Expenses 2012: $396,1472012Revenue 2014: $388,618Expenses 2014: $393,956Net Income 2014: -$5,3382014Revenue 2016: $370,207Expenses 2016: $346,141Net Income 2016: $24,0662016Revenue 2017: $352,487Expenses 2017: $336,673Net Income 2017: $15,8142017Revenue 2018: $375,991Expenses 2018: $351,925Net Income 2018: $24,0662018Revenue 2019: $362,632Expenses 2019: $360,628Net Income 2019: $2,0042019Revenue 2020: $356,260Expenses 2020: $249,760Net Income 2020: $106,5002020Revenue 2022: $400,761Expenses 2022: $317,665Net Income 2022: $83,0962022Revenue 2024: $538,526Expenses 2024: $514,237Net Income 2024: $24,2892024

Highlighted filing

2024

Revenue$538,526
Expenses$514,237
Net Income$24,289
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Feb 7, 2024
Return Version
2023v6.0
Gross Receipts
$538,526
Mission and Program Overview

Mission

The purpose of the Ohio Fire and Emergency Services Foundation is to promote professional development and provide education and training for fire suppression, fire prevention, emergency management and other areas of public safety for Ohio's fire, emergency medical service and emergency response officers and members.

SEE SCHEDULE O

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$343,088$405,016▲ $61,928
Savings and Temporary Cash Investments$63,420$64,498▲ $1,078
Land, Buildings, and Equipment, Net$20,693$13,343▼ $7,350
Accounts Receivable$47,766$11,822▼ $35,944
Total Assets$474,967$494,679▲ $19,712
Liabilities
Accounts Payable and Accrued Expenses$16,187$11,610▼ $4,577
Total Liabilities$16,187$11,610▼ $4,577
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$283,246$308,232▲ $24,986
Net Assets With Donor Restrictions$175,534$174,837▼ $697
Total Net Assets Fund Balance$458,780$483,069▲ $24,289
Total Liabilities and Net Assets / Fund Balance$474,967$494,679▲ $19,712

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$13,343$61,254$74,597
Compensation and Service Providers

Board Members and Trustees

NameTitle
Paul WrightChair
Michelle FitzgibbonExec Director / T
Andrew BaillisTrustee
CLAYTON O'BRIENTrustee
Cameron HallerTrustee
James WestfallTrustee
Jason ConklinTrustee
Michael LittleTrustee
Joe KitchenOfca Preside
Richard VoberOfca Preside
Jeff DeeksOfca Sergean
Steve AgenbroadOfca Vice Pr
Revenue and Support

Revenue Composition

Contributions and Grants
$218,847
Program Service Revenue
$318,584
Investment Income
$1,095
Other Revenue
$0
All Other Contributions
$63,847
Change in Net Assets
$24,289
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$489,737
Grants and Similar Amounts Paid$24,500
Total Fundraising Expense$4,664
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Travel$102,222--$102,222
Grants to Domestic Individuals$24,500--$24,500
Office Expenses$17,080$2,871$2,203$22,154
Occupancy$10,000--$10,000
Depreciation Depletion$7,350--$7,350
Fees for Services Accounting-$700$700$1,400
Other Expenses$425$65$65$555
All Other Expenses-$73-$73
Total Functional Expenses$487,146$22,427$4,664$514,237
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

The organization has members. All members of the ohio fire chiefs' association, inc. Are members of this organization.

Form 990, Page 6, Part VI, Line 7A

The organization has 6 districts. Each district appoints 1 member to represent it.

Form 990, Page 6, Part VI, Line 11B

The executive director reviews the form 990 before it is filed.

Form 990, Page 6, Part VI, Line 12C

The organization requires that a conflict of interest policy be signed annually. Any potential conflicts are discussed at the next board meeting.

Form 990, Page 6, Part VI, Line 19

Documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Ohio Fire and Emergency Services
EIN
31-1331742
Phone
6144106322
Address
450 W WILSON BRIDGE RD NO 150, WORTHINGTON, OH 43085

Signing Officer

Name
Michelle Fitzgibbon
Title
Exec Director / Treas
Phone
6144106322
Signed
2024-02-07

Organization Details

Principal Officer
Michelle Fitzgibbon
Formed
1991
Legal Domicile
Oh
Voting Board Members
11
Independent Board Members
11
Employees
0
Volunteers
20

Preparer

Firm
Dg Perry Pllc
Address
6745 LONGSHORE STREET STE 240, DUBLIN, OH 43017
Preparer
Jason a Monro CPA
Phone
6144311040
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The purpose of the ohio fire and emergency services foundation is to promote professional development and provide education and training for fire suppression, fire prevention, emergency management, and other areas of public safety for ohio's fire, emergency medical service, and emergency response officers and members.

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IRS990/MissionDesc0THE PURPOSE OF THE OHIO FIRE AND EMERGENCY SERVICES FOUNDATION IS TO PROMOTE PROFESSIONAL DEVELOPMENT AND PROVIDE EDUCATION AND TRAINING FOR FIRE SUPPRESSION, FIRE PREVENTION, EMERGENCY MANAGEMENT, AND OTHER AREAS OF PUBLIC SAFETY FOR OHIO'S FIRE, EMERGENCY MEDICAL SERVICE, AND EMERGENCY RESPONSE OFFICERS AND MEMBERS.
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt064498
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt050000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt050000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt0100000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0218847
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt097989
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt071415
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt069911
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt073241
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0531403
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt01095
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt076
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt058
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt071
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0216
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt01516
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0318584
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0352281
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0329288
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0167761
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0282803
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01450717
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt01095
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt076
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt058
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt071
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0216
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt01516
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.94880
IRS990ScheduleA/PublicSupportPY509Pct00.94430
IRS990ScheduleA/PublicSupportTotal509Amt01882120
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt050000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt050000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0100000
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0537431
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0450270
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0400703
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0237672
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0356044
IRS990ScheduleA/Total509Grp/TotalAmt01982120
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0538526
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0450346
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0400761
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0237743
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0356260
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01983636
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/EquipmentGrp/BookValueAmt013343
IRS990ScheduleD/EquipmentGrp/DepreciationAmt061254
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt074597
IRS990ScheduleD/TotalBookValueLandBuildingsAmt013343
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt024500
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt068
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION DISTRIBUTES SCHOLARSHIP FUNDS DIRECTLY TO QUALIFIED SCHOOLS AS DESCRIBED UNDER SECTION 170(B)(1)(A)II).
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PAGE 1, PART I, LINE 2
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE PURPOSE OF THE OHIO FIRE AND EMERGENCY SERVICES FOUNDATION IS TO PROMOTE PROFESSIONAL DEVELOPMENT AND PROVIDE EDUCATION AND TRAINING FOR FIRE SUPPRESSION, FIRE PREVENTION, EMERGENCY MANAGEMENT, AND OTHER AREAS OF PUBLIC SAFETY FOR OHIO'S FIRE, EMERGENCY MEDICAL SERVICE, AND EMERGENCY RESPONSE OFFICERS AND MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS MEMBERS. ALL MEMBERS OF THE OHIO FIRE CHIEFS' ASSOCIATION, INC. ARE MEMBERS OF THIS ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION HAS 6 DISTRICTS. EACH DISTRICT APPOINTS 1 MEMBER TO REPRESENT IT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE EXECUTIVE DIRECTOR REVIEWS THE FORM 990 BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION REQUIRES THAT A CONFLICT OF INTEREST POLICY BE SIGNED ANNUALLY. ANY POTENTIAL CONFLICTS ARE DISCUSSED AT THE NEXT BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0NA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0OHIO FIRE CHIEFS' ASSOCIATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0310888822
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C6
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0EDUCATE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0450 W WILSON BRIDGE RD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0WORTHINGTON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd043085
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0true
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0true
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0true
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt054353
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0CASH
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0OHIO FIRE CHIEFS' ASSOCIATION
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0P
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false

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