Civic Intelligence

Armstrong Benefited Fire District

990 • Fiscal year 2021 • EIN 42-1187267

Jan 01, 2021 to Dec 31, 2021 • Filed on Jun 15, 2022

Organization Profile
310 4th Ave S PO Box 456Armstrong, IA 50514

(712) 868-3575

Siviq Scores

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

Liabilities / Assets

29th percentile

0.00x

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

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

29th percentile

0.00x

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

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Net Margin

36th percentile

4.6%

Higher net margin than 36% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

52nd percentile

$0

Higher top officer pay than 52% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Asset Growth

31st percentile

0.8%

Faster asset growth than 31% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

5th percentile

-55%

Faster revenue growth than 5% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets29th percentile

Assets

Up

$973,934

Up $8,157 (+0.8%) from 2020

Net Assets

Up

$973,934

Up $8,157 (+0.8%) from 2020

Liabilities

Flat

$0

Flat from 2020

Revenue And Expenses
Liabilities / Revenue29th percentileNet Margin36th percentile

Revenue

Down

$179,240

Down $218,820 (-55%) from 2020

Expenses

Up

$171,081

Up $63,644 (+59%) from 2020

Net Income

Down

$8,159

Down $282,464 (-97%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth31st percentile

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

$1.5M$1.0M$500K$0Assets 2016: $667,556Liabilities 2016: $0Net Assets 2016: $667,5562016Assets 2017: $666,177Liabilities 2017: $0Net Assets 2017: $666,1772017Assets 2018: $654,989Liabilities 2018: $0Net Assets 2018: $654,9892018Assets 2019: $675,154Liabilities 2019: $0Net Assets 2019: $675,1542019Assets 2020: $965,777Liabilities 2020: $0Net Assets 2020: $965,7772020Assets 2021: $973,934Liabilities 2021: $0Net Assets 2021: $973,9342021Assets 2022: $1,018,259Liabilities 2022: $0Net Assets 2022: $1,018,2592022Assets 2023: $1,073,832Liabilities 2023: $0Net Assets 2023: $1,073,8322023Assets 2024: $1,156,664Liabilities 2024: $0Net Assets 2024: $1,156,6642024

Highlighted filing

2021

Assets$973,934
Liabilities$0
Net Assets$973,934
Open 2021 Filing

Operations Trend

Revenue Growth5th percentile

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

$400K$200K$0-$200KRevenue 2016: $89,458Expenses 2016: $57,802Net Income 2016: $31,6562016Revenue 2017: $107,654Expenses 2017: $70,323Net Income 2017: $37,3312017Revenue 2018: $136,238Expenses 2018: $147,426Net Income 2018: -$11,1882018Revenue 2019: $124,695Expenses 2019: $133,521Net Income 2019: -$8,8262019Revenue 2020: $398,060Expenses 2020: $107,437Net Income 2020: $290,6232020Revenue 2021: $179,240Expenses 2021: $171,081Net Income 2021: $8,1592021Revenue 2022: $145,929Expenses 2022: $101,604Net Income 2022: $44,3252022Revenue 2023: $146,923Expenses 2023: $91,350Net Income 2023: $55,5732023Revenue 2024: $158,074Expenses 2024: $128,077Net Income 2024: $29,9972024

Highlighted filing

2021

Revenue$179,240
Expenses$171,081
Net Income$8,159
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Jun 15, 2022
Return Version
2021v4.2
Gross Receipts
$179,240
Mission and Program Overview

Mission

Fire suppression, fire prevention, community and school awareness, rescue activities, assisting other fire and public service departments, and fire department training.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$965,777$973,934▲ $8,157
Land, Buildings, and Equipment, Net$537,500$537,500→ $0
Cash and Non-Interest-Bearing Accounts$403,149$314,942▼ $88,207
Savings and Temporary Cash Investments$25,128$121,492▲ $96,364
Total Assets$965,777$973,934▲ $8,157
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$965,777$973,934▲ $8,157
Total Liabilities and Net Assets / Fund Balance$965,777$973,934▲ $8,157

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$200,000--
Equipment$337,500--
Compensation and Service Providers
Top Officer Pay52nd percentile

Board Members and Trustees

NameTitle
Rodney NaigEms Vice President
Richard MullenDirector
Roger TirevoldDirector
Tom LeachAsst Fire Chief
Jeff TirevoldChief
Dustin TirevoldChief Ems
Olivia KollaschEms Secretary
Doug WelbigSafety Officer
Adrian HagebockSecretary Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$179,181
Investment Income
$59
Other Revenue
$0
Change in Net Assets
$8,159
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$171,081
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$5,224--$5,224
Other Expenses$183--$183
Total Functional Expenses$171,081$0$0$171,081
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
Annual disclosure for covered persons
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

“Officers and directors review form 990 before it is filed.”

Conflict of interest policy compliance Part VI line 12C

“Conflict of interest policy compliance:if an interested person (director, principal officer, or committee member with governing powers) has a conflict of interest or potential conflict of interest they have a duty to disclose and will be given the opportunity to disclose all material facts. The board of directors will review the situation. If necessary an outside expert will be brought in (not mandatory)if needed. A decision will be reached by the board of directors. Written records will be kept of these meetings.”

CEO executive director top management comp Part VI line 15A

“There is no compensation of top management officials of the armstrong benefited fire department.”

Governing documents etc available to public Part VI line 19

“Governing documents are available to the public on request. Some of the governing documents are available on the iowa secretary of state website.”

Filing and Contact Details

Filer

Filer Name
Armstrong Benefited Fire District
EIN
42-1187267
Address
310 4TH AVE S PO BOX 456, ARMSTRONG, IA 50514

Signing Officer

Name
Richard Mullen
Title
Director
Phone
7122097006
Signed
2022-06-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Roger Tirevold
Formed
2013
Legal Domicile
Ia
Voting Board Members
4
Independent Board Members
4
Employees
0

Preparer

Firm
Mcgregor Accounting LLC
Address
PO BOX 605, ARMSTRONG, IA 50514
Preparer
Genevieve Mcgregor
Phone
7128683943
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

“ROUNDING -2”

Raw XML Appendix350 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/Form990PartVIISectionAGrp/TitleTxt4EMS VICE PRESIDENT
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OFFICERS AND DIRECTORS REVIEW FORM 990 BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CONFLICT OF INTEREST POLICY COMPLIANCE:IF AN INTERESTED PERSON (DIRECTOR, PRINCIPAL OFFICER, OR COMMITTEE MEMBER WITH GOVERNING POWERS) HAS A CONFLICT OF INTEREST OR POTENTIAL CONFLICT OF INTEREST THEY HAVE A DUTY TO DISCLOSE AND WILL BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS. THE BOARD OF DIRECTORS WILL REVIEW THE SITUATION. IF NECESSARY AN OUTSIDE EXPERT WILL BE BROUGHT IN (NOT MANDATORY)IF NEEDED. A DECISION WILL BE REACHED BY THE BOARD OF DIRECTORS. WRITTEN RECORDS WILL BE KEPT OF THESE MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THERE IS NO COMPENSATION OF TOP MANAGEMENT OFFICIALS OF THE ARMSTRONG BENEFITED FIRE DEPARTMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC ON REQUEST. SOME OF THE GOVERNING DOCUMENTS ARE AVAILABLE ON THE IOWA SECRETARY OF STATE WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ROUNDING -2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Explanation of other changes in net assets or fund balances Part XI line 9
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IRS990/TotalProgramServiceRevenueAmt0179181
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0179240
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ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd000
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RICHARD MULLEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum07122097006
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-06-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ARMSTRONG BENEFITED FIRE DISTRICT
ReturnHeader/Filer/BusinessNameControlTxt0ARMS
ReturnHeader/Filer/EIN0421187267
ReturnHeader/Filer/USAddress/AddressLine1Txt0310 4TH AVE S PO BOX 456
ReturnHeader/Filer/USAddress/CityNm0ARMSTRONG
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MCGREGOR ACCOUNTING LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 605
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ARMSTRONG
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd050514
ReturnHeader/PreparerPersonGrp/PhoneNum07128683943
ReturnHeader/PreparerPersonGrp/PreparationDt02022-07-20
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GENEVIEVE MCGREGOR
ReturnHeader/ReturnTs02022-07-20T17:20:33-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0RICHARD
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0MULLEN
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$973,934
Liabilities
$0
Net assets
$973,934
Revenue
$179,240
Expenses
$171,081
Net income
$8,159
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.16$0.00$1.16$0.16$0.13$0.03
2023Detailed filing. Detailed filing data is available for this year.$1.07$0.00$1.07$0.15$0.09$0.06
2022Detailed filing. Detailed filing data is available for this year.$1.02$0.00$1.02$0.15$0.10$0.04
2021Detailed filing. Detailed filing data is available for this year.$0.97$0.00$0.97$0.18$0.17$0.01
2020Detailed filing. Detailed filing data is available for this year.$0.97$0.00$0.97$0.40$0.11$0.29
2019Detailed filing. Detailed filing data is available for this year.$0.68$0.00$0.68$0.12$0.13$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.65$0.00$0.65$0.14$0.15$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.67$0.00$0.67$0.11$0.07$0.04
2016Summary only. Only limited summary data is available for this year.$0.67$0.00$0.67$0.09$0.06$0.03