Civic Intelligence

Wayne County Fire and Rescue Association

990 • Fiscal year 2022 • EIN 34-1451281

Jan 01, 2022 to Dec 31, 2022 • Filed on Oct 26, 2023

2725 S Millborne RdApple Creek, OH 44606

(330) 683-0249

Siviq Scores

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

Liabilities / Assets

17th percentile

0.00x

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

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

17th percentile

0.00x

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

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

76th percentile

26%

Higher net margin than 76% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

41st percentile

$10,710

Higher top officer pay than 41% of similar nonprofits.

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

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

58th percentile

4.5%

Faster asset growth than 58% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

41st percentile

0.5%

Faster revenue growth than 41% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Up

$3,692,628

Up $158,882 (+4.5%) from 2021

Net Assets

Up

$3,692,628

Up $158,882 (+4.5%) from 2021

Liabilities

Flat

$0

Flat from 2021

Revenue

Up

$655,823

Up $2,957 (+0.5%) from 2021

Expenses

Up

$487,153

Up $46,898 (+11%) from 2021

Net Income

Down

$168,670

Down $43,941 (-21%) from 2021

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

2022

Assets$3,692,628
Liabilities$0
Net Assets$3,692,628

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

2022

Revenue$655,823
Expenses$487,153
Net Income$168,670
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Oct 26, 2023
Return Version
2022v5.0
Gross Receipts
$655,823
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.

To promote fellowship among its members, cooperation between fire & emergency, and various educational programs & certifications.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$3,533,746$3,692,628▲ $158,882
Land, Buildings, and Equipment, Net$2,997,525$3,221,468▲ $223,943
Savings and Temporary Cash Investments$285,747$368,127▲ $82,380
Investments in Publicly Traded Securities$250,225$102,783▼ $147,442
Cash and Non-Interest-Bearing Accounts$249$250▲ $1
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$3,533,746$3,692,628▲ $158,882
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$3,533,746$3,692,628▲ $158,882
Total Liabilities and Net Assets / Fund Balance$3,533,746$3,692,628▲ $158,882

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,798,649$639,554$3,438,203
Leasehold Improvements$339,192$34,998$374,190
Equipment$20,857$101,176$122,033
Other Land Buildings$0$80,011$80,011
Land$62,770-$62,770
Compensation and Service Providers

Employees

NameTitleBaseTotal
Dick GlessnerDirector$10,710$10,710
Bobbie VickroyTreasurer$6,200$6,200
Nathan MurphyDirector$5,179$5,179
Erica SpringerExecutive Director$5,000$5,000
Michael RaymondPresident$4,780$4,780
Dallas TerrellVice President$4,160$4,160
Ardeta RomanchikSecretary$150$150

Board Members and Trustees

NameTitle
Lois WelchDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$325,053
Program Service Revenue
$323,189
Investment Income
$2,083
Other Revenue
$5,498
All Other Contributions
$272,883
Change in Net Assets
$168,670
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$324,233
Salaries, Compensation, and Employee Benefits$162,920
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$114,569--$114,569
Depreciation Depletion$106,539--$106,539
Current Officers, Directors, Trustees, and Key Employees$5,168$31,011-$36,179
Other Expenses$26,387--$26,387
Insurance$23,804--$23,804
Occupancy-$14,114-$14,114
Office Expenses$6,733$6,734-$13,467
All Other Expenses$13,403--$13,403
Payroll Taxes$9,668$2,504-$12,172
Fees for Services Accounting-$3,012-$3,012
Fees for Service Investment Mgmnt Fees-$1,496-$1,496
Total Functional Expenses$428,282$58,871$0$487,153
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$326
Fundraising Direct Expenses$0
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
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
No
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

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

Form 990, Part VI, Section C, Line 19

Current documents made available upon request

Filing and Contact Details

Filer

Filer Name
Wayne County Fire & Rescue
EIN
34-1451281
Phone
3306830249
Address
2725 S MILLBORNE RD, APPLE CREEK, OH 44606

Signing Officer

Name
Bobbie Vickroy
Title
Treasurer
Phone
3306830249
Signed
2023-10-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mike Raymond
Formed
1992
Legal Domicile
Oh
Voting Board Members
7
Independent Board Members
7
Employees
56
Volunteers
56

Preparer

Firm
Meaden & Moore Ltd
Address
2363 EAGLE PASS SUITE A, WOOSTER, OH 44691-5344
Preparer
Andrea Hoban
Phone
3302647307
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

ROUNDING 1.

Raw XML AppendixShowing 400 of 442 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.

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IRS990/PYTotalExpensesAmt0440255
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0652866
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0168670
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0328361
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt03533746
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt03692628
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0285747
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0368127
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0325053
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0307291
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0678710
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt01219815
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0359043
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt02889912
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt01475
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt01268
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt02809
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt09030
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt04363
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt018945
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0323189
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0243385
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0201019
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0257673
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0196925
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01222191
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt01475
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt01268
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt02809
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt09030
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt04363
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt018945
IRS990ScheduleA/InvestmentIncomeCYPct00.00450
IRS990ScheduleA/InvestmentIncomePYPct00.00480
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt05172
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt021749
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt036639
IRS990ScheduleA/OtherIncome509Grp/TotalAmt063560
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.98030
IRS990ScheduleA/PublicSupportPY509Pct00.98170
IRS990ScheduleA/PublicSupportTotal509Amt04112103
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0648242
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0550676
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0879729
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01477488
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0555968
IRS990ScheduleA/Total509Grp/TotalAmt04112103
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0654889
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0573693
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0919177
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01486518
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0560331
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04194608
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/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt02798649
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0639554
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03438203
IRS990ScheduleD/EquipmentGrp/BookValueAmt020857
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0101176
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0122033
IRS990ScheduleD/LandGrp/BookValueAmt062770
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt062770
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0339192
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt034998
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0374190
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt080011
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt080011
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03221468
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 WILL BE REVIEWED BY THE DIRECTOR/VICE PRESIDENT AND TREASURER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CURRENT DOCUMENTS MADE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ROUNDING 1.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART XI, LINE 9:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt03533746
IRS990/TotalAssetsEOYAmt03692628
IRS990/TotalAssetsGrp/BOYAmt03533746
IRS990/TotalAssetsGrp/EOYAmt03692628
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0325053
IRS990/TotalEmployeeCnt056
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt058871
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0428282
IRS990/TotalFunctionalExpensesGrp/TotalAmt0487153
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03533746
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03692628
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0428282
IRS990/TotalProgramServiceRevenueAmt0323189
IRS990/TotalReportableCompFromOrgAmt036179
IRS990/TotalRevenueGrp/ExclusionAmt02409
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0328361
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0655823
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt056
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03533746
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03692628
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02725 S MILLBORNE RD

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