Civic Intelligence

Tioga Fire Department Ambulance Service

990 • Fiscal year 2017 • EIN 45-0367575

Jan 01, 2017 to Dec 31, 2017 • Filed on Sep 12, 2018

PO Box 451Tioga, ND 58852-0451

(701) 664-3305

Siviq Scores

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

Liabilities / Assets

16th percentile

0.01x

Higher debt load relative to assets than 16% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Liabilities / Revenue

16th percentile

0.03x

Higher debt load relative to revenue than 16% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Net Margin

94th percentile

67%

Higher net margin than 94% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Top Officer Pay

21st percentile

$13,110

Higher top officer pay than 21% of similar nonprofits.

Top officer pay equals 0.7% of source-year revenue.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Asset Growth

24th percentile

-2.4%

Faster asset growth than 24% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Revenue Growth

28th percentile

-2.9%

Faster revenue growth than 28% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Assets

Down

$5,847,859

Down $146,231 (-2.4%) from 2016

Net Assets

Up

$5,797,262

Up $1,188,944 (+26%) from 2016

Liabilities

Down

$50,597

Down $1,335,175 (-96%) from 2016

Revenue

Down

$1,776,887

Down $52,467 (-2.9%) from 2016

Expenses

Up

$587,943

Up $9,439 (+1.6%) from 2016

Net Income

Down

$1,188,944

Down $61,906 (-4.9%) from 2016

Historical Trend

Balance Sheet Trend

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

$10M$5.0M$0Assets 2012: $2,587,050Liabilities 2012: $33,853Net Assets 2012: $2,553,1972012Assets 2013: $2,688,390Liabilities 2013: $31,991Net Assets 2013: $2,656,3992013Assets 2014: $3,014,690Liabilities 2014: $36,087Net Assets 2014: $2,978,6032014Assets 2015: $3,420,602Liabilities 2015: $63,134Net Assets 2015: $3,357,4682015Assets 2016: $5,994,090Liabilities 2016: $1,385,772Net Assets 2016: $4,608,3182016Assets 2017: $5,847,859Liabilities 2017: $50,597Net Assets 2017: $5,797,2622017Assets 2018: $5,715,315Liabilities 2018: $77,192Net Assets 2018: $5,638,1232018Assets 2019: $5,893,668Liabilities 2019: $57,531Net Assets 2019: $5,836,1372019Assets 2020: $7,260,198Liabilities 2020: $412,702Net Assets 2020: $6,847,4962020Assets 2021: $7,551,911Liabilities 2021: $38,020Net Assets 2021: $7,513,8912021Assets 2022: $7,317,060Liabilities 2022: $36,094Net Assets 2022: $7,280,9662022Assets 2023: $9,398,343Liabilities 2023: $58,926Net Assets 2023: $9,339,4172023Assets 2024: $9,364,316Liabilities 2024: $44,693Net Assets 2024: $9,319,6232024

Highlighted filing

2017

Assets$5,847,859
Liabilities$50,597
Net Assets$5,797,262

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2012: $1,008,993Expenses 2012: $195,039Net Income 2012: $813,9542012Revenue 2013: $440,822Expenses 2013: $337,620Net Income 2013: $103,2022013Revenue 2014: $679,326Expenses 2014: $357,122Net Income 2014: $322,2042014Revenue 2015: $870,529Expenses 2015: $491,664Net Income 2015: $378,8652015Revenue 2016: $1,829,354Expenses 2016: $578,504Net Income 2016: $1,250,8502016Revenue 2017: $1,776,887Expenses 2017: $587,943Net Income 2017: $1,188,9442017Revenue 2018: $442,910Expenses 2018: $602,049Net Income 2018: -$159,1392018Revenue 2019: $830,966Expenses 2019: $632,952Net Income 2019: $198,0142019Revenue 2020: $1,645,489Expenses 2020: $634,130Net Income 2020: $1,011,3592020Revenue 2021: $1,352,135Expenses 2021: $685,740Net Income 2021: $666,3952021Revenue 2022: $498,068Expenses 2022: $685,993Net Income 2022: -$187,9252022Revenue 2023: $2,905,562Expenses 2023: $847,111Net Income 2023: $2,058,4512023Revenue 2024: $933,436Expenses 2024: $953,230Net Income 2024: -$19,7942024

Highlighted filing

2017

Revenue$1,776,887
Expenses$587,943
Net Income$1,188,944
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Sep 12, 2018
Return Version
2017v2.3
Gross Receipts
$1,798,193
Mission and Program Overview

Mission

None

Provide fire and ambulance service when called upon.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,058,097$4,126,309▲ $1,068,212
Savings and Temporary Cash Investments$2,572,652$1,332,704▼ $1,239,948
Accounts Receivable$363,341$388,846▲ $25,505
Total Assets$5,994,090$5,847,859▼ $146,231
Liabilities
Other Liabilities$1,378,237$31,621▼ $1,346,616
Accounts Payable and Accrued Expenses$7,535$18,976▲ $11,441
Total Liabilities$1,385,772$50,597▼ $1,335,175
Net Assets / Fund Balance
Unrestricted Net Assets$4,608,318$5,797,262▲ $1,188,944
Total Net Assets Fund Balance$4,608,318$5,797,262▲ $1,188,944
Total Liabilities and Net Assets / Fund Balance$5,994,090$5,847,859▼ $146,231

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,169,240$83,291$3,252,531
Equipment$957,069$1,573,001$2,530,070
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Randall PedersonTreasurerPT$13,110$13,110

Board Members and Trustees

NameTitle
Michael HolmPresident
Timothy SundhagenVice President
Daniel McGinnitySecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$1,505,706
Program Service Revenue
$243,911
Investment Income
$850
Other Revenue
$26,420
All Other Contributions
$9,234
Change in Net Assets
$1,188,944
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$475,727
Salaries, Compensation, and Employee Benefits$111,644
Total Fundraising Expense$853
Grants and Similar Amounts Paid$572
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$320,644--$320,644
Other Salaries and Wages$96,215--$96,215
Office Expenses-$31,684-$31,684
Occupancy$22,936--$22,936
Current Officers, Directors, Trustees, and Key Employees$2,310$10,800-$13,110
Conferences and Meetings$8,962--$8,962
Travel$8,638--$8,638
All Other Expenses$7,798--$7,798
Other Expenses$6,310--$6,310
Insurance$2,458--$2,458
Payroll Taxes$2,319--$2,319
Fees for Services Other$2,175--$2,175
Advertising--$853$853
Grants to Domestic Orgs$572--$572
Interest$36--$36
Total Functional Expenses$544,606$42,484$853$587,943
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$37,754
Gaming Direct Expenses$16,095
Fundraising Gross Income$9,922
Fundraising Direct Expenses$5,211
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
Restitution Funds$31,621
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 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, Part VI, Section A, line 6

There are three classes of membership: Active, Reserve and Honorary/Retired. Active membership is applied to all persons performing any duties related to firefighting tactics, rescue, responding to hazardous materials incidents, inspection or investigation and other duties as required. Reserve membership will be applied to all persons unable to serve as an active status member because of various condition of heath, age, etc. Honorary/retired membership will be applied to those persons performing service to the department who do not wish to apply for active or reserve membership, or who are deemed to hold a position within the local community who enrollment to the honorary/retired rolls would bring credit upon the department.

Form 990, Part VI, Section A, line 7A

Members elect the officers of the organization.

Form 990, Part VI, Section A, line 8B

There are no committees which can act on behalf of the board.

Form 990, Part VI, Section B, line 11B

Prior to filing the Form 990 it is reviewed and approved by the members and the executive committee.

Form 990, Part VI, Section B, line 12C

On an annual basis we have membership review the conflict of interest resolution and then sign off on a disclosure statement any conflicts they may have with the department. Any new members are also required to complete this form upon acceptance to the department. If a conflict is disclosed, officers review to ascertain whether restrictions will be imposed.

Form 990, Part VI, Section C, line 19

The Organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Tioga Fire Department
EIN
45-0367575
Phone
7016643305
Address
PO Box 451, Tioga, ND 58852-0451
Doing Business As
Tioga Fire DepartmentAmbulance Services

Signing Officer

Name
Randall Pederson
Title
Treasurer
Phone
7016643305
Signed
2018-09-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Randall Pederson
Formed
1911
Legal Domicile
Nd
Voting Board Members
4
Independent Board Members
3
Employees
26
Volunteers
45

Preparer

Firm
Eide Bailly Llp
Address
1730 BURNT BOAT LOOP STE100, BISMARCK, ND 58503-0886
Preparer
Lisa Chaffee CPA
Phone
7012551091
Raw XML AppendixShowing 400 of 411 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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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01566420
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0631428
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0440167
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt084254
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt04227975
IRS990ScheduleA/TotalSupportAmt04231592
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt03169240
IRS990ScheduleD/BuildingsGrp/DepreciationAmt083291
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03252531
IRS990ScheduleD/EquipmentGrp/BookValueAmt0957069
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01573001
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02530070
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt031621
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Restitution Funds
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04126309
IRS990ScheduleD/TotalLiabilityAmt031621
IRS990ScheduleG/CharitableDistributionRqrInd00
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd00
IRS990ScheduleG/ExplanationIfNoTxt0Tioga Fire Department receives a permit from the City of Tioga for their raffle.
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt016095
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt09055
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt028699
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt037754
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt021659
IRS990ScheduleG/GamingInformationGrp/NonCashPrizesBingoAmt0989
IRS990ScheduleG/GamingInformationGrp/NonCashPrizesOtherGamingAmt015106
IRS990ScheduleG/GamingInformationGrp/NonCashPrizesTotalGamingAmt016095
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd01
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoPct01.00000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd01
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingPct01.00000
IRS990ScheduleG/GamingManagerCompensationAmt00
IRS990ScheduleG/GamingManagerPersonNm0Nathan Germundson
IRS990ScheduleG/GamingManagerServicesProvTxt0Chairman of annual carnival, oversees carnival operations including raffle.
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd01
IRS990ScheduleG/LicensedInd00
IRS990ScheduleG/LicenseSuspendedEtcInd00
IRS990ScheduleG/MemberOfOtherEntityInd00
IRS990ScheduleG/PersonsWithBooksName/BusinessNameLine1Txt0Nathan Germundson
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0PO Box 451
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0Tioga
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0ND
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd058852
IRS990ScheduleG/StatesWhereGamingConductedCd0ND
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0There are three classes of membership: Active, Reserve and Honorary/Retired. Active membership is applied to all persons performing any duties related to firefighting tactics, rescue, responding to hazardous materials incidents, inspection or investigation and other duties as required. Reserve membership will be applied to all persons unable to serve as an active status member because of various condition of heath, age, etc. Honorary/retired membership will be applied to those persons performing service to the department who do not wish to apply for active or reserve membership, or who are deemed to hold a position within the local community who enrollment to the honorary/retired rolls would bring credit upon the department.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Members elect the officers of the organization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2There are no committees which can act on behalf of the board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Prior to filing the Form 990 it is reviewed and approved by the members and the executive committee.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4On an annual basis we have membership review the conflict of interest resolution and then sign off on a disclosure statement any conflicts they may have with the department. Any new members are also required to complete this form upon acceptance to the department. If a conflict is disclosed, officers review to ascertain whether restrictions will be imposed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The Organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt05994090
IRS990/TotalAssetsEOYAmt05847859
IRS990/TotalAssetsGrp/BOYAmt05994090
IRS990/TotalAssetsGrp/EOYAmt05847859
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01505706
IRS990/TotalEmployeeCnt026
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0853
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt042484
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0544606
IRS990/TotalFunctionalExpensesGrp/TotalAmt0587943
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01385772
IRS990/TotalLiabilitiesEOYAmt050597
IRS990/TotalLiabilitiesGrp/BOYAmt01385772
IRS990/TotalLiabilitiesGrp/EOYAmt050597
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04608318
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt05797262
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0544606
IRS990/TotalProgramServiceRevenueAmt0243911
IRS990/TotalReportableCompFromOrgAmt013110
IRS990/TotalRevenueGrp/ExclusionAmt027270
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0243911
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01776887
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt045
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt05994090
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt05847859
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt08638
IRS990/TravelGrp/TotalAmt08638
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt04608318
IRS990/UnrestrictedNetAssetsGrp/EOYAmt05797262
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO Box 451
IRS990/USAddress/CityNm0Tioga
IRS990/USAddress/StateAbbreviationCd0ND
IRS990/USAddress/ZIPCd0588520451
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0www.tiogand.net
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Randall Pederson
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum07016643305
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-09-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Tioga Fire Department
ReturnHeader/Filer/BusinessNameControlTxt0TIOG
ReturnHeader/Filer/EIN0450367575
ReturnHeader/Filer/PhoneNum07016643305
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 451
ReturnHeader/Filer/USAddress/CityNm0Tioga
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ND
ReturnHeader/Filer/USAddress/ZIPCd0588520451
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId038C0D8FF55FA272924E83028D6B9FABEF20E0653
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0597F79E0601D93DD54E717BDE3EC53AF981537C2
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt08.39.233.202
ReturnHeader/FilingSecurityInformation/IPDt02018-09-12
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm009:43:38
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0450250958
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0EIDE BAILLY LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01730 BURNT BOAT LOOP STE100

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.36$0.04$9.32$0.93$0.95$0.02
2023Summary only. Only limited summary data is available for this year.$9.40$0.06$9.34$2.91$0.85$2.06
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.32$0.04$7.28$0.50$0.69$0.19
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.55$0.04$7.51$1.35$0.69$0.67
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.26$0.41$6.85$1.65$0.63$1.01
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.89$0.06$5.84$0.83$0.63$0.20
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.72$0.08$5.64$0.44$0.60$0.16
2017Detailed filing. Detailed filing data is available for this year.$5.85$0.05$5.80$1.78$0.59$1.19
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.99$1.39$4.61$1.83$0.58$1.25
2015Detailed filing. Detailed filing data is available for this year.$3.42$0.06$3.36$0.87$0.49$0.38
2014Summary only. Only limited summary data is available for this year.$3.01$0.04$2.98$0.68$0.36$0.32
2013Summary only. Only limited summary data is available for this year.$2.69$0.03$2.66$0.44$0.34$0.10
2012Summary only. Only limited summary data is available for this year.$2.59$0.03$2.55$1.01$0.20$0.81