Dow City Arion Community Fire Department Inc.

990EZ • Fiscal year 2019 • EIN 42-6268071

Jul 01, 2018 to Jun 30, 2019 • Filed on May 15, 2020

Organization Profile N/A

PO Box 27Dow City, IA 51528

(712) 674-3524

Siviq Scores

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

0.28x

Higher debt load relative to assets than 86% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

0.82x

Higher debt load relative to revenue than 95% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

-48%

Higher net margin than 8% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Higher top officer pay than 77% of similar nonprofits.

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

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

-23%

Faster asset growth than 19% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

-29%

Faster revenue growth than 18% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Balance Sheet

Liabilities / Assets86th percentile

Assets

Down

$322,224

Down $96,479 (-23%) from 2018

Net Assets

Down

$230,976

Down $53,393 (-19%) from 2018

Liabilities

Down

$91,248

Down $43,086 (-32%) from 2018

Revenue And Expenses

Liabilities / Revenue95th percentile Net Margin8th percentile

Revenue

Down

$111,665

Down $44,614 (-29%) from 2018

Expenses

$165,057

Up $32,484 (+25%) from 2018

Net Income

Down

-$53,392

Down $77,098 (-325%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth19th percentile

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

Highlighted filing

2019

Assets$322,224

Liabilities$91,248

Net Assets$230,976

Open 2019 Filing

Operations Trend

Revenue Growth18th percentile

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

Highlighted filing

2019

Revenue$111,665

Expenses$165,057

Net Income-$53,392

Open 2019 Filing

Jump To

Filing Snapshot

Filing Period: Jul 1, 2018 to Jun 30, 2019
Signed: May 15, 2020
Return Version: 2018v3.2
Gross Receipts: $119,765

Mission and Program Overview

Mission

To serve the community with fire safety and emergency assistance

Program Services

Description	Grants	Expenses
TO SERVE THE COMMUNITY WITH FIRE SAFETY AND EMERGENCY ASSISTANCE.	-	$165,057
TO SERVE THE COMMUNITY WITH FIRE SAFETY AND EMERGENCY ASSISTANCE.	-	-

Compensation and Service Providers

Top Officer Pay77th percentile

Employees

Name	Title	Full / Part Time	Base	Other	Total
JOE GORDEN	Chief	-	$0	-	-
LANDON BURHOOP	Assistant Ch	-	$0	-	-
MARGIE GORDEN	Secretary	-	$0	-	-
DEB GARRETT	Treasurer	-	$0	-	-
REBECCA GREEN	President	-	$0	-	-
KODY MEYER	Vice Preside	-	$0	-	-

Fundraising, Events, and Gaming

Fundraising Events

Event	Gross Receipts	Gross Revenue	Direct Expenses	Net Income
Fun Days	$14,520	$14,520	$6,673	$7,847
Pancake Breakfa	$10,397	$10,397	$812	$9,585
Total Events	$24,917	$24,917	$7,485	$17,432

Filing and Contact Details

Filer

Filer Name: Dow City-arion Community Fire Dept
EIN: 42-6268071
Address: PO BOX 27, DOW CITY, IA 51528

Signing Officer

Name: Rebecca Green
Title: President
Signed: 2020-05-15
Discuss with paid preparer: Yes

Preparer

Firm: Gross & Company Pllc
Address: 613 IOWA AVE, DUNLAP, IA 51529-1046
Preparer: Courtney M Lee CPA
Phone: 7126435158

Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses office 397 conferences/meetings 4,484 interest 3,642 ambulance billing service 1,632 fire prevention week 424 fuel 2,952 medical supplies 3,098 membership dues 200 miscellaneous 2,633 other fundraising supply 127 radios/pagers/batteries 1,059 repairs 15,141 utilities 2,737 non-investment depreciation 126,228 total 164,754”

Form 990-ez, Part II, Line 24

“520,232 533,602 less accumulated depreciation 186,753 312,981 fire truck 0 0 total 333,479 220,621”

Form 990-ez, Part II, Line 26

“Unsecured notes and loans payable 134,334 91,248”

Form 990-ez, Part III, Line 31

“To serve the community with fire safety and emergency assistance.”

Raw XML Appendix162 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.

Path	#	Value
IRS990EZ/ActivitiesNotPreviouslyRptInd	0	false
IRS990EZ/BooksInCareOfDetail/PersonNm	0	DOW CITY-ARION COMM FIRE DEPT
IRS990EZ/BooksInCareOfDetail/PhoneNum	0	7126743524
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt	0	PO BOX 152
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm	0	DOW CITY
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd	0	IA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd	0	51528
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt	0	85223
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt	0	101603
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd	0	false
IRS990EZ/ContributionsGiftsGrantsEtcAmt	0	90862
IRS990EZ/DonorAdvisedFndsInd	0	false
IRS990EZ/EngagedInExcessBenefitTransInd	0	false
IRS990EZ/ExcessOrDeficitForYearAmt	0	-53392
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt	0	303
IRS990EZ/FiledScheduleAInd	0	true
IRS990EZ/ForeignFinancialAccountInd	0	false
IRS990EZ/ForeignOfficeInd	0	false
IRS990EZ/Form1120PolFiledInd	0	false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt	0	418702
IRS990EZ/Form990TotalAssetsGrp/EOYAmt	0	322224
IRS990EZ/FundraisingGrossIncomeAmt	0	28766
IRS990EZ/GrossReceiptsAmt	0	119765
IRS990EZ/InfoInScheduleOPartIIIInd	0	X
IRS990EZ/InfoInScheduleOPartIIInd	0	X
IRS990EZ/InfoInScheduleOPartIInd	0	X
IRS990EZ/InvestmentIncomeAmt	0	137
IRS990EZ/LobbyingActivitiesInd	0	false
IRS990EZ/MadeLoansToFromOfficersInd	0	false
IRS990EZ/MethodOfAccountingCashInd	0	X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt	0	284368
IRS990EZ/NetAssetsOrFundBalancesEOYAmt	0	230976
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt	0	284368
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt	0	230976
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	0	000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	1	000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	2	000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	3	000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	4	000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	5	000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	0	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	1	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	2	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	3	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	4	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	5	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	0	JOE GORDEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	1	LANDON BURHOOP
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	2	MARGIE GORDEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	3	DEB GARRETT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	4	REBECCA GREEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	5	KODY MEYER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	0	CHIEF
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	1	ASSISTANT CH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	2	SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	3	TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	4	PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	5	VICE PRESIDE
IRS990EZ/OperateHospitalInd	0	false
IRS990EZ/Organization501c3Ind	0	X
IRS990EZ/OrganizationDissolvedEtcInd	0	false
IRS990EZ/OrganizationHadUBIInd	0	false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt	0	333479
IRS990EZ/OtherAssetsTotalDetail/EOYAmt	0	220621
IRS990EZ/OtherExpensesTotalAmt	0	164754
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt	0	NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt	0	NONE
IRS990EZ/PoliticalCampaignActyInd	0	false
IRS990EZ/PrimaryExemptPurposeTxt	0	TO SERVE THE COMMUNITY WITH FIRE SAFETY AND EMERGENCY ASSISTANCE
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt	0	TO SERVE THE COMMUNITY WITH FIRE SAFETY AND EMERGENCY ASSISTANCE.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt	1	TO SERVE THE COMMUNITY WITH FIRE SAFETY AND EMERGENCY ASSISTANCE.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt	0	165057
IRS990EZ/ProhibitedTaxShelterTransInd	0	false
IRS990EZ/RelatedOrganizationCtrlEntInd	0	false
IRS990EZ/ScheduleBNotRequiredInd	0	X
IRS990EZ/SchoolOperatingInd	0	false
IRS990EZ/SpecialEventsDirectExpensesAmt	0	8100
IRS990EZ/SpecialEventsNetIncomeLossAmt	0	20666
IRS990EZ/SubjectToProxyTaxInd	0	false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt	0	134334
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt	0	91248
IRS990EZ/TanningServicesProvidedInd	0	false
IRS990EZ/TotalExpensesAmt	0	165057
IRS990EZ/TotalProgramServiceExpensesAmt	0	165057
IRS990EZ/TotalRevenueAmt	0	111665
IRS990EZ/TransactionWithControlEntInd	0	false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd	0	false
IRS990EZ/TypeOfOrganizationCorpInd	0	X
IRS990EZ/WebsiteAddressTxt	0	N/A
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt	0	90862
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt	0	77607
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt	0	62046
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt	0	91887
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt	0	137148
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt	0	459550
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt	0	111969
IRS990ScheduleA/PublicOrganization170Ind	0	X
IRS990ScheduleA/PublicSupportCY170Pct	0	1.00000
IRS990ScheduleA/PublicSupportPY170Pct	0	1.00000
IRS990ScheduleA/PublicSupportTotal170Amt	0	459550
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind	0	X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt	0	90862
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt	0	77607
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt	0	62046
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt	0	91887
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt	0	137148
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt	0	459550
IRS990ScheduleA/TotalSupportAmt	0	459550
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt	0	7485
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm	0	FUN DAYS
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm	0	PANCAKE BREAKFA
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt	0	14520
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt	0	10397
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt	0	24917
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt	0	14520
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt	0	10397
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt	0	24917
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt	0	17432
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt	0	7485
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt	0	6673
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt	0	812
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	0	EXPENSES OFFICE 397 CONFERENCES/MEETINGS 4,484 INTEREST 3,642 AMBULANCE BILLING SERVICE 1,632 FIRE PREVENTION WEEK 424 FUEL 2,952 MEDICAL SUPPLIES 3,098 MEMBERSHIP DUES 200 MISCELLANEOUS 2,633 OTHER FUNDRAISING SUPPLY 127 RADIOS/PAGERS/BATTERIES 1,059 REPAIRS 15,141 UTILITIES 2,737 NON-INVESTMENT DEPRECIATION 126,228 TOTAL 164,754
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	1	520,232 533,602 LESS ACCUMULATED DEPRECIATION 186,753 312,981 FIRE TRUCK 0 0 TOTAL 333,479 220,621
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	2	UNSECURED NOTES AND LOANS PAYABLE 134,334 91,248
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	3	TO SERVE THE COMMUNITY WITH FIRE SAFETY AND EMERGENCY ASSISTANCE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	0	FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	1	FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	2	FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	3	FORM 990-EZ, PART III, LINE 31
ReturnHeader/BuildTS	0	2020-09-23 17:36:50Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd	0	true
ReturnHeader/BusinessOfficerGrp/PersonNm	0	REBECCA GREEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt	0	PRESIDENT
ReturnHeader/BusinessOfficerGrp/SignatureDt	0	2020-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt	0	DOW CITY-ARION COMMUNITY FIRE DEPT
ReturnHeader/Filer/BusinessNameControlTxt	0	DOWC
ReturnHeader/Filer/EIN	0	426268071
ReturnHeader/Filer/USAddress/AddressLine1Txt	0	PO BOX 27
ReturnHeader/Filer/USAddress/CityNm	0	DOW CITY
ReturnHeader/Filer/USAddress/StateAbbreviationCd	0	IA
ReturnHeader/Filer/USAddress/ZIPCd	0	51528
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId	0	863EDFB15DC3B0C7A80FBD7CC691F1F442E6A6DA
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId	0	863EDFB15DC3B0C7A80FBD7CC691F1F442E6A6DA
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd	0	P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt	0	67.141.245.8
ReturnHeader/FilingSecurityInformation/IPDt	0	2020-05-08
ReturnHeader/FilingSecurityInformation/IPTimezoneCd	0	CD
ReturnHeader/FilingSecurityInformation/IPTm	0	15:11:04
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN	0	475125931
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt	0	GROSS & COMPANY PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt	0	613 IOWA AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm	0	DUNLAP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd	0	IA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd	0	515291046
ReturnHeader/PreparerPersonGrp/PhoneNum	0	7126435158
ReturnHeader/PreparerPersonGrp/PreparationDt	0	2020-05-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm	0	COURTNEY M LEE CPA
ReturnHeader/ReturnTs	0	2020-05-08T15:11:04-05:00
ReturnHeader/ReturnTypeCd	0	990EZ
ReturnHeader/TaxPeriodBeginDt	0	2018-07-01
ReturnHeader/TaxPeriodEndDt	0	2019-06-30
ReturnHeader/TaxYr	0	2018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing

Assets: $322,224
Liabilities: $91,248
Net assets: $230,976
Revenue: $111,665
Expenses: $165,057
Net income: -$53,392

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.	$3.18	$0.00	$3.18	$0.98	$1.63	$0.65
2023Summary only. Only limited summary data is available for this year.	$3.83	$0.00	$3.83	$2.68	$1.49	$1.18
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$2.65	$0.00	$2.65	$1.35	$2.16	$0.80
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.	$3.45	$0.00	$3.45	$2.87	$2.45	$0.43
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.	$6.17	$0.58	$5.59	$5.03	$1.75	$3.28
2019Detailed filing. Detailed filing data is available for this year.	$3.22	$0.91	$2.31	$1.12	$1.65	$0.53
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$4.19	$1.34	$2.84	$1.56	$1.33	$0.24
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$4.59	$1.98	$2.61	$0.76	$0.56	$0.19
2016Detailed filing. Detailed filing data is available for this year.	$2.41		$2.41	$0.99	$0.62	$0.37
2015Detailed filing. Detailed filing data is available for this year.	$2.04		$2.04	$1.43	$0.46	$0.97
2014Detailed filing. Detailed filing data is available for this year.	$1.08		$1.08	$0.53	$0.32	$0.22
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.	$1.09	$0.23	$0.86	$0.50	$0.23	$0.27
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.	$0.95	$0.36	$0.59	$0.50	$0.16	$0.34
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.	$0.74	$0.49	$0.25	$1.38	$1.61	$0.23