Civic Intelligence

Brussels Union Gardner Fire Department Inc.

990 • Fiscal year 2018 • EIN 39-1317308

Oct 01, 2017 to Sep 30, 2018 • Filed on Oct 30, 2018

1080 County Rd CBrussels, WI 54204

(920) 493-8160

Siviq Scores

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

Liabilities / Assets

50th percentile

0.02x

Higher debt load relative to assets than 50% of similar nonprofits.

2018 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

55th percentile

0.07x

Higher debt load relative to revenue than 55% of similar nonprofits.

2018 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2018

Net Margin

78th percentile

26%

Higher net margin than 78% of similar nonprofits.

2018 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

78th percentile

$7,000

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 2.4% of source-year revenue.

2018 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2018

Asset Growth

48th percentile

0.6%

Faster asset growth than 48% of similar nonprofits.

2018 filings • 501(c)4 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

87th percentile

40%

Faster revenue growth than 87% of similar nonprofits.

2018 filings • 501(c)4 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Up

$850,742

Up $5,450 (+0.6%) from 2017

Net Assets

Up

$830,242

Up $6,773 (+0.8%) from 2017

Liabilities

Down

$20,500

Down $1,323 (-6.1%) from 2017

Revenue

Up

$287,812

Up $82,505 (+40%) from 2017

Expenses

Down

$212,055

Down $8,531 (-3.9%) from 2017

Net Income

Up

$75,757

Up $91,036 (+596%) from 2017

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $790,718Liabilities 2011: $0Net Assets 2011: $790,7182011Assets 2012: $765,546Liabilities 2012: $1,553Net Assets 2012: $763,9932012Assets 2013: $735,728Liabilities 2013: $930Net Assets 2013: $734,7982013Assets 2014: $828,831Liabilities 2014: $70,032Net Assets 2014: $758,7992014Assets 2015: $807,220Liabilities 2015: $39,789Net Assets 2015: $767,4312015Assets 2016: $813,483Liabilities 2016: $31,067Net Assets 2016: $782,4162016Assets 2017: $845,292Liabilities 2017: $21,823Net Assets 2017: $823,4692017Assets 2018: $850,742Liabilities 2018: $20,500Net Assets 2018: $830,2422018Assets 2019: $850,925Liabilities 2019: $0Net Assets 2019: $850,9252019Assets 2020: $844,621Liabilities 2020: $17,909Net Assets 2020: $826,7122020Assets 2021: $715,443Liabilities 2021: $1,816Net Assets 2021: $713,6272021Assets 2022: $660,298Liabilities 2022: $1,596Net Assets 2022: $658,7022022Assets 2023: $685,505Liabilities 2023: $2,256Net Assets 2023: $683,2492023Assets 2024: $783,899Liabilities 2024: $0Net Assets 2024: $783,8992024Assets 2025: $719,324Liabilities 2025: $1,583Net Assets 2025: $717,7412025

Highlighted filing

2018

Assets$850,742
Liabilities$20,500
Net Assets$830,242

Operations Trend

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

$400K$200K$0-$200KRevenue 2011: $203,165Expenses 2011: $187,134Net Income 2011: $16,0312011Revenue 2012: $223,140Expenses 2012: $196,194Net Income 2012: $26,9462012Revenue 2013: $206,976Expenses 2013: $260,601Net Income 2013: -$53,6252013Revenue 2014: $256,563Expenses 2014: $232,562Net Income 2014: $24,0012014Revenue 2015: $204,263Expenses 2015: $203,654Net Income 2015: $6092015Revenue 2016: $202,923Expenses 2016: $187,938Net Income 2016: $14,9852016Revenue 2017: $205,307Expenses 2017: $220,586Net Income 2017: -$15,2792017Revenue 2018: $287,812Expenses 2018: $212,055Net Income 2018: $75,7572018Revenue 2019: $222,923Expenses 2019: $202,242Net Income 2019: $20,6812019Revenue 2020: $221,392Expenses 2020: $246,535Net Income 2020: -$25,1432020Revenue 2021: $163,792Expenses 2021: $276,877Net Income 2021: -$113,0852021Revenue 2022: $228,531Expenses 2022: $283,456Net Income 2022: -$54,9252022Revenue 2023: $296,978Expenses 2023: $272,430Net Income 2023: $24,5482023Revenue 2024: $352,229Expenses 2024: $251,579Net Income 2024: $100,6502024Revenue 2025: $270,785Expenses 2025: $336,943Net Income 2025: -$66,1582025

Highlighted filing

2018

Revenue$287,812
Expenses$212,055
Net Income$75,757
Jump To
Filing Snapshot
Filing Period
Oct 1, 2017 to Sep 30, 2018
Signed
Oct 30, 2018
Return Version
2017v2.2
Gross Receipts
$287,812
Mission and Program Overview

Mission

Organizations Mission This is a fire department serving 3 rural townships in the county of Door State of WI. The department also participates in the mutual aid response

Organization's mission this is a fire department serving 3 rural townships in the county of door state of wi. The department also participates in the mutual aid response

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$448,142$417,424▼ $30,718
Land, Buildings, and Equipment, Net$263,063$315,604▲ $52,541
Cash and Non-Interest-Bearing Accounts$65,103$117,714▲ $52,611
Total Assets$776,308$850,742▲ $74,434
Liabilities
Deferred Revenue-$10,500-
Unsecured Notes Loans Payable$20,000$10,000▼ $10,000
Other Liabilities$1,305--
Accounts Payable and Accrued Expenses$518--
Total Liabilities$21,823$20,500▼ $1,323
Net Assets / Fund Balance
Unrestricted Net Assets$754,485$830,242▲ $75,757
Total Net Assets Fund Balance$754,485$830,242▲ $75,757
Total Liabilities and Net Assets / Fund Balance$776,308$850,742▲ $74,434

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$82,937$1,052,688$1,135,625
Equipment$39,102$316,480$355,582
Buildings$136,521$194,472$330,993
Land$57,044-$57,044
Compensation and Service Providers

Employees

NameTitleBaseTotal
Curt VandertieFire Chief$7,000$7,000
James WautierAssistant Fire Chief$3,740$3,740
Ryan WeryAssistant Fire Chief$2,865$2,865
Bruce AlbertsPresident/Director$920$920
Carl WaterstreetDirector$420$420
Glen MerkleDirector$420$420
Lyle DebrouxDirector$420$420
Jeff LegraveTreasurer/Director$395$395
Joe WautierVice President$315$315
Revenue and Support

Revenue Composition

Contributions and Grants
$255,641
Program Service Revenue
$29,611
Investment Income
$2,560
Other Revenue
$0
All Other Contributions
$255,641
Change in Net Assets
$75,757
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$138,732
Salaries, Compensation, and Employee Benefits$73,323
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$62,079$0$0$62,079
Depreciation Depletion$48,760$0$0$48,760
Occupancy$40,010$0$0$40,010
Insurance$25,193$0$0$25,193
Travel$15,220$0$0$15,220
Other Employee Benefits$7,800$0$0$7,800
Information Technology$3,884$0$0$3,884
Payroll Taxes$3,444$0$0$3,444
Office Expenses$3,403$0$0$3,403
Fees for Services Accounting$1,815$0$0$1,815
Fees for Services Legal$447$0$0$447
Total Functional Expenses$212,055$0$0$212,055
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
Payroll Withholding-
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
Filing and Contact Details

Filer

Filer Name
Brussels Union Gardner Fire Department
EIN
39-1317308
Phone
9204938160
Address
1080 County Rd C, Brussels, WI 54204
Doing Business As
Rural Fire Department serving 3

Signing Officer

Name
Jeff Legrave
Title
Treasurer
Phone
9204938160
Signed
2018-10-30

Organization Details

Principal Officer
Jeff Legrave
Formed
1964
Legal Domicile
Wi
Voting Board Members
6
Independent Board Members
6
Employees
46
Volunteers
46

Preparer

Firm
TODD J MILLER dba CARNOT ACCOUNING SERVICES
Address
910 N CARNOT RD, FORESTVILLE, WI 54213
Preparer
Todd Miller
Phone
9204932664
Supplemental Narrative

Additional Explanations

Pt III, Line 3

Form 990, Part III Line 4d - All Other Accomplishments

Pt III, Line 3

This is a fire department serving 3 rural townships in the county of Door, State of WI. The department also participates in the mutual aid response to other towns and village fire departments within the county when called upon.

Pt VI, Line 6

Classes of Members or Stockholders

Pt VI, Line 6

Fire Board consists of 6 members from the 3 rural communities served. Townships appoint elected officials to the board.

Pt VI, Line 18

No Public Disclosure Explanation

Pt VI, Line 18

Records and monthly meetings are open to the public.

Pt VI, Line 19

Governing Documents Disclosure Explanation

Pt VI, Line 19

All records are available for public review.

Pt VI, Line 11B

Organization's Process to Review Form 990

Pt VI, Line 11B

Treasurer and Preparer review return. Treasurer brings to full board meeting to review return.

Raw XML Appendix369 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990, Part III Line 4d - All Other Accomplishments
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1This is a fire department serving 3 rural townships in the county of Door, State of WI. The department also participates in the mutual aid response to other towns and village fire departments within the county when called upon.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Classes of Members or Stockholders
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Fire Board consists of 6 members from the 3 rural communities served. Townships appoint elected officials to the board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4No Public Disclosure Explanation
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Records and monthly meetings are open to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Governing Documents Disclosure Explanation
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7All records are available for public review.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Organization's Process to Review Form 990
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Treasurer and Preparer review return. Treasurer brings to full board meeting to review return.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt III, Line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt III, Line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Pt VI, Line 11b
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0776308
IRS990/TotalAssetsEOYAmt0850742
IRS990/TotalAssetsGrp/BOYAmt0776308
IRS990/TotalAssetsGrp/EOYAmt0850742
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0255641
IRS990/TotalEmployeeCnt046
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0212055
IRS990/TotalFunctionalExpensesGrp/TotalAmt0212055
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt021823
IRS990/TotalLiabilitiesEOYAmt020500
IRS990/TotalLiabilitiesGrp/BOYAmt021823
IRS990/TotalLiabilitiesGrp/EOYAmt020500
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0754485
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0830242
IRS990/TotalProgramServiceExpensesAmt0212055
IRS990/TotalProgramServiceRevenueAmt029611
IRS990/TotalReportableCompFromOrgAmt016495
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt032171
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0287812
IRS990/TotalVolunteersCnt046
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0776308
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0850742
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt00
IRS990/TravelGrp/ProgramServicesAmt015220
IRS990/TravelGrp/TotalAmt015220
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0754485
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0830242
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt020000
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt010000
IRS990/USAddress/AddressLine1Txt010580 Ledge Road
IRS990/USAddress/CityNm0Brussels
IRS990/USAddress/StateAbbreviationCd0WI
IRS990/USAddress/ZIPCd054204
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/PersonNm0JEFF LEGRAVE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum09204938160
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-10-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Brussels Union Gardner Fire Department
ReturnHeader/Filer/BusinessNameControlTxt0BRUS
ReturnHeader/Filer/EIN0391317308
ReturnHeader/Filer/PhoneNum09204938160
ReturnHeader/Filer/USAddress/AddressLine1Txt01080 County Rd C
ReturnHeader/Filer/USAddress/CityNm0Brussels
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WI
ReturnHeader/Filer/USAddress/ZIPCd054204
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId013435CA3B15D1D4EF3C14AEB9BBEF7EBF62C6EF9
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId013435CA3B15D1D4EF3C14AEB9BBEF7EBF62C6EF9
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt097.107.39.76
ReturnHeader/FilingSecurityInformation/IPDt02018-12-05
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PS
ReturnHeader/FilingSecurityInformation/IPTm017:10:47
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0TODD J MILLER dba CARNOT ACCOUNING SERVICES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0910 N CARNOT RD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FORESTVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd054213
ReturnHeader/PreparerPersonGrp/PhoneNum09204932664
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TODD MILLER
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02018-12-05T17:10:59-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-10-01
ReturnHeader/TaxPeriodEndDt02018-09-30
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$7.19$0.02$7.18$2.71$3.37$0.66
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.84$0.00$7.84$3.52$2.52$1.01
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.86$0.02$6.83$2.97$2.72$0.25
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.60$0.02$6.59$2.29$2.83$0.55
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.15$0.02$7.14$1.64$2.77$1.13
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.45$0.18$8.27$2.21$2.47$0.25
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.51$0.00$8.51$2.23$2.02$0.21
2018Detailed filing. Detailed filing data is available for this year.$8.51$0.21$8.30$2.88$2.12$0.76
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.45$0.22$8.23$2.05$2.21$0.15
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.13$0.31$7.82$2.03$1.88$0.15
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.07$0.40$7.67$2.04$2.04$0.01
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.29$0.70$7.59$2.57$2.33$0.24
2013Summary only. Only limited summary data is available for this year.$7.36$0.01$7.35$2.07$2.61$0.54
2012Summary only. Only limited summary data is available for this year.$7.66$0.02$7.64$2.23$1.96$0.27
2011Summary only. Only limited summary data is available for this year.$7.91$0.00$7.91$2.03$1.87$0.16