Civic Intelligence

Erath County Volunteer Fire Department

990 • Fiscal year 2021 • EIN 43-2009479

Oct 01, 2020 to Sep 30, 2021 • Filed on Aug 04, 2022

830A East RoadStephenville, TX 76401

(254) 965-7321

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.23x

Higher debt load relative to assets than 83% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

77th percentile

0.08x

Higher debt load relative to revenue than 77% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

49th percentile

7.8%

Higher net margin than 49% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

96th percentile

$73,236

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 34.5% of source-year revenue.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

77th percentile

41%

Faster asset growth than 77% of similar nonprofits.

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

Revenue Growth

26th percentile

-28%

Faster revenue growth than 26% of similar nonprofits.

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

Assets

Up

$73,082

Up $21,106 (+41%) from 2020

Net Assets

Up

$56,322

Up $21,744 (+63%) from 2020

Liabilities

Down

$16,760

Down $638 (-3.7%) from 2020

Revenue

Down

$212,491

Down $82,858 (-28%) from 2020

Expenses

Down

$195,867

Down $108,843 (-36%) from 2020

Net Income

Up

$16,624

Up $25,985 (+278%) from 2020

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2011: $252,551Liabilities 2011: $14,819Net Assets 2011: $237,7322011Assets 2012: $276,308Liabilities 2012: $14,766Net Assets 2012: $261,5422012Assets 2013: $177,318Liabilities 2013: $15,009Net Assets 2013: $162,3092013Assets 2014: $151,184Liabilities 2014: $13,439Net Assets 2014: $137,7452014Assets 2015: $108,195Liabilities 2015: $13,436Net Assets 2015: $94,7592015Assets 2016: $72,483Liabilities 2016: $7,048Net Assets 2016: $65,4352016Assets 2017: $58,310Liabilities 2017: $13,543Net Assets 2017: $44,7672017Assets 2018: $60,288Liabilities 2018: $14,256Net Assets 2018: $46,0322018Assets 2019: $73,394Liabilities 2019: $29,455Net Assets 2019: $43,9392019Assets 2020: $51,976Liabilities 2020: $17,398Net Assets 2020: $34,5782020Assets 2021: $73,082Liabilities 2021: $16,760Net Assets 2021: $56,3222021Assets 2022: $92,418Liabilities 2022: $20,827Net Assets 2022: $71,5912022Assets 2023: $280,610Liabilities 2023: $22,918Net Assets 2023: $257,6922023Assets 2024: $281,561Liabilities 2024: $65Net Assets 2024: $281,4962024

Highlighted filing

2021

Assets$73,082
Liabilities$16,760
Net Assets$56,322

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $193,662Expenses 2011: $213,561Net Income 2011: -$19,8992011Expenses 2012: $236,9832012Expenses 2013: $319,1932013Revenue 2014: $277,987Expenses 2014: $302,551Net Income 2014: -$24,5642014Revenue 2015: $259,793Expenses 2015: $302,779Net Income 2015: -$42,9862015Revenue 2016: $277,876Expenses 2016: $307,200Net Income 2016: -$29,3242016Revenue 2017: $261,280Expenses 2017: $281,948Net Income 2017: -$20,6682017Revenue 2018: $299,655Expenses 2018: $298,390Net Income 2018: $1,2652018Revenue 2019: $275,485Expenses 2019: $277,578Net Income 2019: -$2,0932019Revenue 2020: $295,349Expenses 2020: $304,710Net Income 2020: -$9,3612020Revenue 2021: $212,491Expenses 2021: $195,867Net Income 2021: $16,6242021Revenue 2022: $247,487Expenses 2022: $233,301Net Income 2022: $14,1862022Revenue 2023: $489,554Expenses 2023: $303,453Net Income 2023: $186,1012023Revenue 2024: $293,201Expenses 2024: $303,942Net Income 2024: -$10,7412024

Highlighted filing

2021

Revenue$212,491
Expenses$195,867
Net Income$16,624
Jump To
Filing Snapshot
Filing Period
Oct 1, 2020 to Sep 30, 2021
Signed
Aug 4, 2022
Return Version
2020v4.0
Gross Receipts
$212,491
Mission and Program Overview

Mission

Provide fire protection in erath county rural areas

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$33,562$56,707▲ $23,145
Land, Buildings, and Equipment, Net$17,900$15,861▼ $2,039
Savings and Temporary Cash Investments$514$514→ $0
Total Assets$51,976$73,082▲ $21,106
Liabilities
Accounts Payable and Accrued Expenses$17,398$16,760▼ $638
Total Liabilities$17,398$16,760▼ $638
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$34,578$56,322▲ $21,744
Total Net Assets Fund Balance$34,578$56,322▲ $21,744
Total Liabilities and Net Assets / Fund Balance$51,976$73,082▲ $21,106

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$243,651$243,651
Other Land Buildings$15,861$83,903$99,764
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Chris BrooksCoordinatorFT$64,836$8,400$73,236

Board Members and Trustees

NameTitle
Jerry NorrisPresident/se
Bob DotyBoard Member
Dwayne ElstonBoard Member
Duane SparkmanTreasurer
Jerry WalkerVice Pres
Revenue and Support

Revenue Composition

Contributions and Grants
$212,491
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$21,327
Change in Net Assets
$16,624
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$176,870
Other Expenses$18,997
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$72,455$18,114-$90,569
Current Officers, Directors, Trustees, and Key Employees$73,236--$73,236
Payroll Taxes$10,452$2,613-$13,065
Depreciation Depletion$6,128--$6,128
Travel$1,887--$1,887
Other Expenses$1,223--$1,223
All Other Expenses$1,055--$1,055
Advertising$989--$989
Occupancy$373$93-$466
Total Functional Expenses$175,047$20,820$0$195,867
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
No
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
Yes
Other officer compensation reviewed
Yes
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, Page 6, Part VI, Line 11B

Board of directors received copy of the form 990 for review prior to electronic filing

Form 990, Page 6, Part VI, Line 15A

Board of directors approves the budget and the salaries for all employees including the organization coordinator who is charged with the daily administration of the organization.

Form 990, Page 6, Part VI, Line 15B

Many of the personnel are part time. The board of directors approves the budgeted wages for all personnel.

Form 990, Page 6, Part VI, Line 19

Governing documents are available at the fire department station upon request by public.

Filing and Contact Details

Filer

Filer Name
Erath County Volunteer Fire Dept
EIN
43-2009479
Phone
2549657321
Address
830A EAST ROAD, STEPHENVILLE, TX 76401

Signing Officer

Name
Chris Brooks
Title
Coordinator
Phone
2549657321
Signed
2022-08-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Chris Brooks
Legal Domicile
TX
Voting Board Members
5
Independent Board Members
5
Employees
18
Volunteers
25

Preparer

Firm
Boucher Morgan & Young Pc CPA
Address
P O BOX 203, STEPHENVILLE, TX 76401
Preparer
REMINGTON T O'DELL
Phone
2549657321
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Volunteer firemen supplement the services provided by paid employee firemen.

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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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IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.CO.ERATH.TX.US
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CHRIS BROOKS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COORDINATOR
ReturnHeader/BusinessOfficerGrp/PhoneNum02549657321
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-08-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ERATH COUNTY VOLUNTEER FIRE DEPT
ReturnHeader/Filer/BusinessNameControlTxt0ERAT
ReturnHeader/Filer/EIN0432009479
ReturnHeader/Filer/PhoneNum02549657321
ReturnHeader/Filer/USAddress/AddressLine1Txt0830A EAST ROAD
ReturnHeader/Filer/USAddress/CityNm0STEPHENVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TX
ReturnHeader/Filer/USAddress/ZIPCd076401
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0752137042
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BOUCHER MORGAN & YOUNG PC CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0P O BOX 203
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0STEPHENVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd076401
ReturnHeader/PreparerPersonGrp/PhoneNum02549657321
ReturnHeader/PreparerPersonGrp/PreparationDt02022-08-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0REMINGTON T O'DELL
ReturnHeader/ReturnTs02022-08-09T16:14:40-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0CHRIS
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0BROOKS
ReturnHeader/TaxPeriodBeginDt02020-10-01
ReturnHeader/TaxPeriodEndDt02021-09-30
ReturnHeader/TaxYr02020

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.82$0.00$2.81$2.93$3.04$0.11
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.81$0.23$2.58$4.90$3.03$1.86
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.92$0.21$0.72$2.47$2.33$0.14
2021Detailed filing. Detailed filing data is available for this year.$0.73$0.17$0.56$2.12$1.96$0.17
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.52$0.17$0.35$2.95$3.05$0.09
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.73$0.29$0.44$2.75$2.78$0.02
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.60$0.14$0.46$3.00$2.98$0.01
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.58$0.14$0.45$2.61$2.82$0.21
2016Detailed filing. Detailed filing data is available for this year.$0.72$0.07$0.65$2.78$3.07$0.29
2015Detailed filing. Detailed filing data is available for this year.$1.08$0.13$0.95$2.60$3.03$0.43
2014Detailed filing. Detailed filing data is available for this year.$1.51$0.13$1.38$2.78$3.03$0.25
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.77$0.15$1.62$3.19
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.76$0.15$2.62$2.37
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.53$0.15$2.38$1.94$2.14$0.20
Peer Organizations

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