Civic Intelligence

Wayne County Fire and Rescue Association

990 • Fiscal year 2017 • EIN 34-1451281

Jan 01, 2017 to Dec 31, 2017 • Filed on Jul 19, 2018

2311 South Millborne Rd PO Box 336Apple Creek, OH 44606

(330) 683-0249

Siviq Scores

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

Liabilities / Assets

14th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

14th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

94th percentile

61%

Higher net margin than 94% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

37th percentile

$12,161

Higher top officer pay than 37% of similar nonprofits.

Top officer pay equals 1.6% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

92nd percentile

61%

Faster asset growth than 92% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

95th percentile

147%

Faster revenue growth than 95% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$1,286,370

Up $488,937 (+61%) from 2016

Net Assets

Up

$1,286,370

Up $488,937 (+61%) from 2016

Liabilities

Flat

$0

Flat from 2016

Revenue

Up

$783,056

Up $466,063 (+147%) from 2016

Expenses

Up

$306,035

Up $57,970 (+23%) from 2016

Net Income

Up

$477,021

Up $408,093 (+592%) from 2016

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $813,665Liabilities 2010: $0Net Assets 2010: $813,6652010Assets 2011: $811,865Liabilities 2011: $0Net Assets 2011: $811,8652011Assets 2012: $781,767Liabilities 2012: $0Net Assets 2012: $781,7672012Assets 2013: $783,087Liabilities 2013: $0Net Assets 2013: $783,0872013Assets 2014: $721,245Liabilities 2014: $0Net Assets 2014: $721,2452014Assets 2015: $730,331Liabilities 2015: $0Net Assets 2015: $730,3312015Assets 2016: $797,433Liabilities 2016: $0Net Assets 2016: $797,4332016Assets 2017: $1,286,370Liabilities 2017: $0Net Assets 2017: $1,286,3702017Assets 2018: $1,528,069Liabilities 2018: $0Net Assets 2018: $1,528,0692018Assets 2019: $2,687,790Liabilities 2019: $0Net Assets 2019: $2,687,7902019Assets 2020: $3,318,099Liabilities 2020: $0Net Assets 2020: $3,318,0992020Assets 2021: $3,533,746Liabilities 2021: $0Net Assets 2021: $3,533,7462021Assets 2022: $3,692,628Liabilities 2022: $0Net Assets 2022: $3,692,6282022Assets 2023: $3,610,788Liabilities 2023: $0Net Assets 2023: $3,610,7882023Assets 2024: $3,835,426Liabilities 2024: $0Net Assets 2024: $3,835,4262024

Highlighted filing

2017

Assets$1,286,370
Liabilities$0
Net Assets$1,286,370

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $111,6432010Expenses 2011: $136,9392011Expenses 2012: $167,7202012Revenue 2013: $156,671Expenses 2013: $162,399Net Income 2013: -$5,7282013Revenue 2014: $101,001Expenses 2014: $160,575Net Income 2014: -$59,5742014Revenue 2015: $263,823Expenses 2015: $247,626Net Income 2015: $16,1972015Revenue 2016: $316,993Expenses 2016: $248,065Net Income 2016: $68,9282016Revenue 2017: $783,056Expenses 2017: $306,035Net Income 2017: $477,0212017Revenue 2018: $562,380Expenses 2018: $316,861Net Income 2018: $245,5192018Revenue 2019: $1,486,933Expenses 2019: $332,918Net Income 2019: $1,154,0152019Revenue 2020: $920,310Expenses 2020: $293,168Net Income 2020: $627,1422020Revenue 2021: $652,866Expenses 2021: $440,255Net Income 2021: $212,6112021Revenue 2022: $655,823Expenses 2022: $487,153Net Income 2022: $168,6702022Revenue 2023: $433,955Expenses 2023: $521,136Net Income 2023: -$87,1812023Revenue 2024: $714,066Expenses 2024: $493,024Net Income 2024: $221,0422024

Highlighted filing

2017

Revenue$783,056
Expenses$306,035
Net Income$477,021
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Jul 19, 2018
Return Version
2017v2.3
Gross Receipts
$783,056
Mission and Program Overview

Mission

The mission of this organization shall be to promote fellowship among its members; cooperation between various fire departments and/or emergency squads; to provide educational programs on fire fighting; fire prevention, emergency squad and rescue work; to operate and maintain the wcfra regional training facility; and to aid other like organizations of the state of ohio.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$797,433$1,286,370▲ $488,937
Savings and Temporary Cash Investments$270,517$762,748▲ $492,231
Land, Buildings, and Equipment, Net$426,375$398,335▼ $28,040
Investments in Publicly Traded Securities$100,292$125,038▲ $24,746
Cash and Non-Interest-Bearing Accounts$249$249→ $0
Total Assets$797,433$1,286,370▲ $488,937
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$797,433$1,286,370▲ $488,937
Total Liabilities and Net Assets / Fund Balance$797,433$1,286,370▲ $488,937

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$290,383$405,455$695,838
Equipment$45,182$130,915$176,097
Land$62,770-$62,770
Compensation and Service Providers

Employees

NameTitleBaseTotal
Dallas TerrellDirector/vpr$12,161$12,161
Richard GlessnerBoard of Director$11,008$11,008
Bobbie StutlerTreasurer$7,604$7,604
Nathan MurphyBoard of Director$2,614$2,614
Josh MartellPresident$738$738
Ardeta RomanchikSecretary$600$600

Board Members and Trustees

NameTitle
Lois WelchBoard of Director
Revenue and Support

Revenue Composition

Contributions and Grants
$583,824
Program Service Revenue
$195,978
Investment Income
$3,254
Other Revenue
$0
All Other Contributions
$66,334
Change in Net Assets
$477,021
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$200,929
Salaries, Compensation, and Employee Benefits$105,106
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$62,815--$62,815
All Other Expenses$43,188--$43,188
Depreciation Depletion$40,540--$40,540
Current Officers, Directors, Trustees, and Key Employees$6,081$28,644-$34,725
Insurance$25,449--$25,449
Occupancy-$16,682-$16,682
Other Expenses$13,107--$13,107
Office Expenses$3,898$3,899-$7,797
Payroll Taxes$5,345$2,221-$7,566
Fees for Services Accounting-$1,623-$1,623
Travel$1,217--$1,217
Total Functional Expenses$252,966$53,069$0$306,035
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
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
No
Management duties delegated
No

Governance Explanations

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

The 990 will be reviewed by the director/vice president and treasurer.

Form 990, Page 6, Part VI, Line 19

Documents made available upon request

Filing and Contact Details

Filer

Filer Name
Wayne County Fire & Rescue
EIN
34-1451281
Phone
3306830249
Address
2311 SOUTH MILLBORNE RD PO BOX 336, APPLE CREEK, OH 44606

Signing Officer

Name
Bobbie Stutler
Title
Treasurer
Phone
3306830249
Signed
2018-07-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Josh Martell
Formed
1992
Legal Domicile
Oh
Voting Board Members
7
Independent Board Members
7
Employees
40
Volunteers
40

Preparer

Firm
Long Cook & Samsa Inc
Address
505 N MARKET ST, WOOSTER, OH 44691
Preparer
Jennifer M Halvorsen
Phone
3302627111
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The mission of this organization shall be to promote fellowship among its members; cooperation between various fire departments and/or emergency squads; to provide educational programs on fire fighting; fire prevention, emergency squad and rescue work; to operate and maintain the wcfra regional training facility; and to aid other like organizations of the state of ohio.

Form 990, Part IX, Line 24E

Class cost 12,231 0 0 small equipment purchases 6,837 0 0 instructor fees 5,744 0 0 charter expense 4,392 0 0 miscellaneous 3,247 0 0 fuel 3,175 0 0 apparel 2,785 0 0 banquet costs 2,396 0 0 fees 2,381 0 0 total 43,188 0 0

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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0142571
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0167679
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt038210
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt094437
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0638875
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt03126
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt01972
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt02112
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt03090
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt02884
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt013184
IRS990ScheduleA/InvestmentIncomeCYPct00.01000
IRS990ScheduleA/InvestmentIncomePYPct00.01000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99170
IRS990ScheduleA/PublicSupportPY509Pct00.98590
IRS990ScheduleA/PublicSupportTotal509Amt01578243
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0779802
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0294582
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0257038
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt094402
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0152419
IRS990ScheduleA/Total509Grp/TotalAmt01578243
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0782928
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0296554
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0259150
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt097492
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0155303
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01591427
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0290383
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0405455
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0695838
IRS990ScheduleD/EquipmentGrp/BookValueAmt045182
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0130915
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0176097
IRS990ScheduleD/LandGrp/BookValueAmt062770
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt062770
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0398335
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MISSION OF THIS ORGANIZATION SHALL BE TO PROMOTE FELLOWSHIP AMONG ITS MEMBERS; COOPERATION BETWEEN VARIOUS FIRE DEPARTMENTS AND/OR EMERGENCY SQUADS; TO PROVIDE EDUCATIONAL PROGRAMS ON FIRE FIGHTING; FIRE PREVENTION, EMERGENCY SQUAD AND RESCUE WORK; TO OPERATE AND MAINTAIN THE WCFRA REGIONAL TRAINING FACILITY; AND TO AID OTHER LIKE ORGANIZATIONS OF THE STATE OF OHIO.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE 990 WILL BE REVIEWED BY THE DIRECTOR/VICE PRESIDENT AND TREASURER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DOCUMENTS MADE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CLASS COST 12,231 0 0 SMALL EQUIPMENT PURCHASES 6,837 0 0 INSTRUCTOR FEES 5,744 0 0 CHARTER EXPENSE 4,392 0 0 MISCELLANEOUS 3,247 0 0 FUEL 3,175 0 0 APPAREL 2,785 0 0 BANQUET COSTS 2,396 0 0 FEES 2,381 0 0 TOTAL 43,188 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 24E
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0797433
IRS990/TotalAssetsEOYAmt01286370
IRS990/TotalAssetsGrp/BOYAmt0797433
IRS990/TotalAssetsGrp/EOYAmt01286370
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0583824
IRS990/TotalEmployeeCnt040
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt053069
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0252966
IRS990/TotalFunctionalExpensesGrp/TotalAmt0306035
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0797433
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01286370
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt0243
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt0243
IRS990/TotalProgramServiceExpensesAmt0252966
IRS990/TotalProgramServiceRevenueAmt0195978
IRS990/TotalReportableCompFromOrgAmt034725
IRS990/TotalRevenueGrp/ExclusionAmt03254
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0195978
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0783056
IRS990/TotalVolunteersCnt040
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0797433
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01286370
IRS990/TravelGrp/ProgramServicesAmt01217
IRS990/TravelGrp/TotalAmt01217
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02311 SOUTH MILLBORNE RD PO BOX 336
IRS990/USAddress/CityNm0APPLE CREEK
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd044606
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.WCFRA.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BOBBIE STUTLER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum03306830249
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-07-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WAYNE COUNTY FIRE & RESCUE
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0WAYN
ReturnHeader/Filer/EIN0341451281
ReturnHeader/Filer/PhoneNum03306830249
ReturnHeader/Filer/USAddress/AddressLine1Txt02311 SOUTH MILLBORNE RD PO BOX 336
ReturnHeader/Filer/USAddress/CityNm0APPLE CREEK
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd044606
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0B81A556EA46BEE54B1871E00B25A1CE6B0A91057
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0451E8AB82705E028D4D41E4A63E12CB08C16782D
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt071.2.8.84
ReturnHeader/FilingSecurityInformation/IPDt02018-08-06
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm008:13:48
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0341939640
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LONG COOK & SAMSA INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0505 N MARKET ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WOOSTER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd044691
ReturnHeader/PreparerPersonGrp/PhoneNum03302627111
ReturnHeader/PreparerPersonGrp/PreparationDt02018-07-20
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JENNIFER M HALVORSEN
ReturnHeader/ReturnTs02018-08-06T09:13:48-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.84$0.00$3.84$0.71$0.49$0.22
2023Detailed filing. Detailed filing data is available for this year.$3.61$0.00$3.61$0.43$0.52$0.09
2022Detailed filing. Detailed filing data is available for this year.$3.69$0.00$3.69$0.66$0.49$0.17
2021Detailed filing. Detailed filing data is available for this year.$3.53$0.00$3.53$0.65$0.44$0.21
2020Detailed filing. Detailed filing data is available for this year.$3.32$0.00$3.32$0.92$0.29$0.63
2019Detailed filing. Detailed filing data is available for this year.$2.69$0.00$2.69$1.49$0.33$1.15
2018Detailed filing. Detailed filing data is available for this year.$1.53$0.00$1.53$0.56$0.32$0.25
2017Detailed filing. Detailed filing data is available for this year.$1.29$0.00$1.29$0.78$0.31$0.48
2016Detailed filing. Detailed filing data is available for this year.$0.80$0.00$0.80$0.32$0.25$0.07
2015Detailed filing. Detailed filing data is available for this year.$0.73$0.00$0.73$0.26$0.25$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.72$0.00$0.72$0.10$0.16$0.06
2013Detailed filing. Detailed filing data is available for this year.$0.78$0.00$0.78$0.16$0.16$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.78$0.00$0.78$0.17
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.81$0.00$0.81$0.14
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.81$0.00$0.81$0.11