Civic Intelligence

Wayne County Fire and Rescue Association

990 • Fiscal year 2023 • EIN 34-1451281

Jan 01, 2023 to Dec 31, 2023 • Filed on Oct 06, 2024

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.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

17th percentile

0.00x

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

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

16th percentile

-20%

Higher net margin than 16% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

41st percentile

$12,650

Higher top officer pay than 41% of similar nonprofits.

Top officer pay equals 2.9% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

29th percentile

-2.2%

Faster asset growth than 29% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

11th percentile

-34%

Faster revenue growth than 11% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Down

$3,610,788

Down $81,840 (-2.2%) from 2022

Net Assets

Down

$3,610,788

Down $81,840 (-2.2%) from 2022

Liabilities

Flat

$0

Flat from 2022

Revenue

Down

$433,955

Down $221,868 (-34%) from 2022

Expenses

Up

$521,136

Up $33,983 (+7.0%) from 2022

Net Income

Down

-$87,181

Down $255,851 (-152%) from 2022

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

2023

Assets$3,610,788
Liabilities$0
Net Assets$3,610,788

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

2023

Revenue$433,955
Expenses$521,136
Net Income-$87,181
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Oct 6, 2024
Return Version
2023v5.1
Gross Receipts
$433,955
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.

Provides education and operation of a training facility and fire school for various agencies.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$3,692,628$3,610,788▼ $81,840
Land, Buildings, and Equipment, Net$3,221,468$3,156,358▼ $65,110
Savings and Temporary Cash Investments$368,127$309,540▼ $58,587
Investments in Publicly Traded Securities$102,783$144,640▲ $41,857
Cash and Non-Interest-Bearing Accounts$250$250→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$3,692,628$3,610,788▼ $81,840
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$3,692,628$3,610,788▼ $81,840
Total Liabilities and Net Assets / Fund Balance$3,692,628$3,610,788▼ $81,840

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,716,979$721,224$3,438,203
Leasehold Improvements$315,001$67,089$382,090
Equipment$61,608$116,135$177,743
Other Land Buildings$0$80,011$80,011
Land$62,770-$62,770
Compensation and Service Providers

Employees

NameTitleBaseTotal
Nathan MurphyExecutive Director$12,650$12,650
Dick GlessnerDirector$10,560$10,560
Bobbie VickroyTreasurer$7,700$7,700
Michael RaymondDirector$4,697$4,697
Brandon SmithVice President$2,372$2,372
Josh MartellPresident$150$150

Board Members and Trustees

NameTitle
Ardeta RomanchikSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$177,877
Program Service Revenue
$252,865
Investment Income
$3,095
Other Revenue
$118
All Other Contributions
$120,316
Change in Net Assets
$-87,181
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$352,559
Salaries, Compensation, and Employee Benefits$168,577
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$128,720--$128,720
Other Salaries and Wages$124,899--$124,899
Current Officers, Directors, Trustees, and Key Employees$5,447$32,682-$38,129
All Other Expenses$25,092--$25,092
Other Expenses$22,962--$22,962
Insurance$21,370--$21,370
Office Expenses$10,445$10,445-$20,890
Occupancy$7,723$7,723-$15,446
Payroll Taxes$4,437$1,112-$5,549
Fees for Services Accounting-$2,714-$2,714
Fees for Service Investment Mgmnt Fees-$947-$947
Conferences and Meetings$16--$16
Total Functional Expenses$465,513$55,623$0$521,136
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$118
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 executive director 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
2024-10-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Josh Martel
Formed
1992
Legal Domicile
Oh
Voting Board Members
6
Independent Board Members
5
Employees
56
Volunteers
56

Preparer

Firm
Meaden & Moore Ltd
Address
2363 EAGLE PASS SUITE A, WOOSTER, OH 44691-5344
Preparer
Carl Wells
Phone
3302647307
Raw XML AppendixShowing 400 of 424 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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IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0177877
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0325053
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0307291
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0678710
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt01219815
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt02708746
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt02929
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt01475
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt01268
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt02809
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt09030
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt017511
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0252865
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0323189
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0243385
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0201019
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0257673
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01278131
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt02929
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt01475
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt01268
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt02809
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt09030
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt017511
IRS990ScheduleA/InvestmentIncomeCYPct00.00430
IRS990ScheduleA/InvestmentIncomePYPct00.00450
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt029282
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt05172
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt021749
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt036639
IRS990ScheduleA/OtherIncome509Grp/TotalAmt092842
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.97310
IRS990ScheduleA/PublicSupportPY509Pct00.98030
IRS990ScheduleA/PublicSupportTotal509Amt03986877
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0430742
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0648242
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0550676
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0879729
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01477488
IRS990ScheduleA/Total509Grp/TotalAmt03986877
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0462953
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0654889
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0573693
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0919177
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01486518
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04097230
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/BookValueAmt02716979
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0721224
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03438203
IRS990ScheduleD/EquipmentGrp/BookValueAmt061608
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0116135
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0177743
IRS990ScheduleD/LandGrp/BookValueAmt062770
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt062770
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0315001
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt067089
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0382090
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt080011
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt080011
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03156358
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 WILL BE REVIEWED BY THE EXECUTIVE DIRECTOR AND TREASURER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CURRENT DOCUMENTS MADE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt03692628
IRS990/TotalAssetsEOYAmt03610788
IRS990/TotalAssetsGrp/BOYAmt03692628
IRS990/TotalAssetsGrp/EOYAmt03610788
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0177877
IRS990/TotalEmployeeCnt056
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt055623
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0465513
IRS990/TotalFunctionalExpensesGrp/TotalAmt0521136
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03692628
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03610788
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0465513
IRS990/TotalProgramServiceRevenueAmt0252865
IRS990/TotalReportableCompFromOrgAmt038129
IRS990/TotalRevenueGrp/ExclusionAmt03213
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0252865
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0433955
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt056
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03692628
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03610788
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02725 S MILLBORNE RD
IRS990/USAddress/CityNm0APPLE CREEK
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd044606
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.WCFRA.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0BOBBIE VICKROY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum03306830249
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-10-06

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