Civic Intelligence

Brussels Union Gardner Fire Department Inc.

990 • Fiscal year 2015 • EIN 39-1317308

Oct 01, 2014 to Sep 30, 2015 • Filed on Dec 20, 2015

1358 CO Hwy DkBrussels, WI 54204

(920) 362-8021

Siviq Scores

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

Liabilities / Assets

54th percentile

0.05x

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

2015 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

64th percentile

0.19x

Higher debt load relative to revenue than 64% of similar nonprofits.

2015 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2015

Net Margin

37th percentile

0.3%

Higher net margin than 37% of similar nonprofits.

2015 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

76th percentile

$6,450

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 3.2% of source-year revenue.

2015 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2015

Asset Growth

33rd percentile

-2.6%

Faster asset growth than 33% of similar nonprofits.

2015 filings • 501(c)4 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

15th percentile

-20%

Faster revenue growth than 15% of similar nonprofits.

2015 filings • 501(c)4 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Assets

Down

$807,220

Down $21,611 (-2.6%) from 2014

Net Assets

Up

$767,431

Up $8,632 (+1.1%) from 2014

Liabilities

Down

$39,789

Down $30,243 (-43%) from 2014

Revenue

Down

$204,263

Down $52,300 (-20%) from 2014

Expenses

Down

$203,654

Down $28,908 (-12%) from 2014

Net Income

Down

$609

Down $23,392 (-97%) from 2014

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

2015

Assets$807,220
Liabilities$39,789
Net Assets$767,431

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

2015

Revenue$204,263
Expenses$203,654
Net Income$609
Jump To
Filing Snapshot
Filing Period
Oct 1, 2014 to Sep 30, 2015
Signed
Dec 20, 2015
Return Version
2014v5.0
Gross Receipts
$204,263
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

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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$336,251$416,185▲ $79,934
Land, Buildings, and Equipment, Net$447,780$370,935▼ $76,845
Cash and Non-Interest-Bearing Accounts$44,800$20,100▼ $24,700
Total Assets$828,831$807,220▼ $21,611
Liabilities
Unsecured Notes Loans Payable$67,000$40,000▼ $27,000
Accounts Payable and Accrued Expenses$402$-73▼ $475
Other Liabilities$2,630$-138▼ $2,768
Total Liabilities$70,032$39,789▼ $30,243
Net Assets / Fund Balance
Unrestricted Net Assets$758,799$767,431▲ $8,632
Total Net Assets Fund Balance$758,799$767,431▲ $8,632
Total Liabilities and Net Assets / Fund Balance$828,831$807,220▼ $21,611

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$230,471$1,119,066$1,349,537
Buildings$68,785$178,061$246,846
Other Land Buildings$14,635$105,872$120,507
Land$57,044-$57,044
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Curt Vandertie--$6,450$6,450
James Wautier--$2,620$2,620
John BurTreasurer-$920$920
Dennis CournardPresident-$613$613
Lyle DebrouxFire ChiefPT$420$420
Jon KochAssistant Fi-$420$420
Glenn Dart--$280$280
Bruce Alberts--$140$140
Carl Waterstreet--$140$140
Revenue and Support

Revenue Composition

Contributions and Grants
$187,475
Program Service Revenue
$16,063
Investment Income
$725
Other Revenue
$0
All Other Contributions
$187,475
Change in Net Assets
$609
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$157,265
Salaries, Compensation, and Employee Benefits$46,389
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$82,425--$82,425
Other Salaries and Wages$38,572--$38,572
Occupancy$26,785--$26,785
Insurance$24,130--$24,130
Office Expenses$12,606--$12,606
Other Employee Benefits$5,880--$5,880
Travel$5,445--$5,445
Fees for Services Accounting$3,010--$3,010
Information Technology$2,864--$2,864
Payroll Taxes$1,937--$1,937
Total Functional Expenses$203,654$0$0$203,654
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Tax Whithholding$-138
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
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 6

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

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

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

Form 990, Page 6, Part VI, Line 18

Records and monthly meetings are open to the public

Form 990, Page 6, Part VI, Line 19

All records are available for public review

Filing and Contact Details

Filer

Filer Name
Brussels Union Gardner Fire
EIN
39-1317308
Phone
9203628021
Address
1358 CO HWY DK, BRUSSELS, WI 54204
Doing Business As
Rural Fire Department Serving 3

Signing Officer

Name
John Bur
Title
Treasurer
Phone
9203628021
Signed
2015-12-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Bur Treasurer
Formed
1964
Legal Domicile
Wi
Voting Board Members
6
Independent Board Members
6
Employees
34

Preparer

Firm
Locascio & Company
Address
233 BREEZY ACRES RD, LUXEMBURG, WI 54217
Preparer
Guy J Locascio CPA
Phone
9203661464
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Item C

LOCAL TOWNS

FORM 990 - 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 to other towns and village fire departments within the county when called upon.

Form 990, Page 2, Part III, Line 4D

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.

Form 990, Part XI, Line 9

Prior year reclass of expenses 8,023

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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/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/ExplanationTxt2THIS 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/ExplanationTxt3FIRE BOARD CONSISTS OF 6 MEMBERS FROM THE 3 RURAL COMMUNITIES SERVED. TOWNSHIPS APPOINT ELECTED OFFICIALS TO THE BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4TREASURER AND PREPARER REVIEW RETURN. TREASURER BRINGS RETURN TO FULL BOARD MEETING TO REVIEW RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5RECORDS AND MONTHLY MEETINGS ARE OPEN TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ALL RECORDS ARE AVAILABLE FOR PUBLIC REVIEW
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7PRIOR YEAR RECLASS OF EXPENSES 8,023
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, ITEM C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0WI
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0828831
IRS990/TotalAssetsEOYAmt0807220
IRS990/TotalAssetsGrp/BOYAmt0828831
IRS990/TotalAssetsGrp/EOYAmt0807220
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0187475
IRS990/TotalEmployeeCnt034
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0203654
IRS990/TotalFunctionalExpensesGrp/TotalAmt0203654
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt070032
IRS990/TotalLiabilitiesEOYAmt039789
IRS990/TotalLiabilitiesGrp/BOYAmt070032
IRS990/TotalLiabilitiesGrp/EOYAmt039789
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0758799
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0767431
IRS990/TotalOtherProgSrvcExpenseAmt0203654
IRS990/TotalProgramServiceExpensesAmt0203654
IRS990/TotalProgramServiceRevenueAmt016063
IRS990/TotalReportableCompFromOrgAmt012003
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt016788
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0204263
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0828831
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0807220
IRS990/TravelGrp/ProgramServicesAmt05445
IRS990/TravelGrp/TotalAmt05445
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0758799
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0767431
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt067000
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt040000
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0345 BREEZY ACRES RD
IRS990/USAddress/CityNm0LUXEMBURG
IRS990/USAddress/StateAbbreviationCd0WI
IRS990/USAddress/ZIPCd054217
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0BUGFIREDEPARTMENT.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN BUR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum09203628021
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-12-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BRUSSELS UNION GARDNER FIRE
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0DEPARTMENT
ReturnHeader/Filer/BusinessNameControlTxt0BRUS
ReturnHeader/Filer/EIN0391317308
ReturnHeader/Filer/PhoneNum09203628021
ReturnHeader/Filer/USAddress/AddressLine1Txt01358 CO HWY DK
ReturnHeader/Filer/USAddress/CityNm0BRUSSELS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WI
ReturnHeader/Filer/USAddress/ZIPCd054204
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0391755989
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LOCASCIO & COMPANY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0233 BREEZY ACRES RD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LUXEMBURG
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd054217
ReturnHeader/PreparerPersonGrp/PhoneNum09203661464
ReturnHeader/PreparerPersonGrp/PreparationDt02015-12-20
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GUY J LOCASCIO CPA
ReturnHeader/ReturnTs02015-12-20T20:15:52-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-10-01
ReturnHeader/TaxPeriodEndDt02015-09-30
ReturnHeader/TaxYr02014

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
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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
2015Detailed filing. Detailed filing data is available for this year.$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