Civic Intelligence

Tioga Fire Department Ambulance Service

990 • Fiscal year 2020 • EIN 45-0367575

Jan 01, 2020 to Dec 31, 2020 • Filed on Jul 19, 2021

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

33rd percentile

0.06x

Higher debt load relative to assets than 33% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Liabilities / Revenue

54th percentile

0.25x

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

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Net Margin

93rd percentile

61%

Higher net margin than 93% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Top Officer Pay

23rd percentile

$15,248

Higher top officer pay than 23% of similar nonprofits.

Top officer pay equals 0.9% of source-year revenue.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Asset Growth

77th percentile

23%

Faster asset growth than 77% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2019 to 2020

Revenue Growth

93rd percentile

98%

Faster revenue growth than 93% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2019 to 2020

Assets

Up

$7,260,198

Up $1,366,530 (+23%) from 2019

Net Assets

Up

$6,847,496

Up $1,011,359 (+17%) from 2019

Liabilities

Up

$412,702

Up $355,171 (+617%) from 2019

Revenue

Up

$1,645,489

Up $814,523 (+98%) from 2019

Expenses

Up

$634,130

Up $1,178 (+0.2%) from 2019

Net Income

Up

$1,011,359

Up $813,345 (+411%) from 2019

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

2020

Assets$7,260,198
Liabilities$412,702
Net Assets$6,847,496

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

2020

Revenue$1,645,489
Expenses$634,130
Net Income$1,011,359
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Jul 19, 2021
Return Version
2020v4.1
Gross Receipts
$1,657,930
Mission and Program Overview

Mission

None

Provide fire and ambulance service when called upon.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,601,229$3,994,871▲ $393,642
Savings and Temporary Cash Investments$1,913,986$2,914,862▲ $1,000,876
Accounts Receivable$378,453$350,465▼ $27,988
Total Assets$5,893,668$7,260,198▲ $1,366,530
Liabilities
Accounts Payable and Accrued Expenses$25,910$381,081▲ $355,171
Other Liabilities$31,621$31,621→ $0
Total Liabilities$57,531$412,702▲ $355,171
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,836,137$6,847,496▲ $1,011,359
Total Net Assets Fund Balance$5,836,137$6,847,496▲ $1,011,359
Total Liabilities and Net Assets / Fund Balance$5,893,668$7,260,198▲ $1,366,530

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,007,413$334,442$3,341,855
Equipment$987,458$2,090,004$3,077,462
Compensation and Service Providers

Employees

NameTitleBaseTotal
Randall K PedersonTreasurer$15,248$15,248

Board Members and Trustees

NameTitle
Timothy SundhagenPresident
Brodie OdegaardVice President
Daniel McGinnitySecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$1,329,226
Program Service Revenue
$295,909
Investment Income
$7,848
Other Revenue
$12,506
All Other Contributions
$20,264
Change in Net Assets
$1,011,359
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$515,812
Salaries, Compensation, and Employee Benefits$117,801
Grants and Similar Amounts Paid$517
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$345,107--$345,107
Other Salaries and Wages$100,880--$100,880
Occupancy$40,333--$40,333
Office Expenses-$29,372-$29,372
Current Officers, Directors, Trustees, and Key Employees$2,058$13,189-$15,247
Travel$7,631--$7,631
All Other Expenses$4,144--$4,144
Fees for Services Other$2,755--$2,755
Payroll Taxes$1,674--$1,674
Other Expenses$567--$567
Grants to Domestic Orgs$517--$517
Conferences and Meetings$273--$273
Interest$51--$51
Total Functional Expenses$591,569$42,561$0$634,130
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$18,280
Gaming Direct Expenses$6,470
Fundraising Gross Income$6,367
Fundraising Direct Expenses$5,971
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 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, 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 K Pederson
Title
Treasurer
Phone
7016643305
Signed
2021-07-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Timothy Sundhagen
Formed
1911
Legal Domicile
Nd
Voting Board Members
4
Independent Board Members
3
Employees
25
Volunteers
60

Preparer

Firm
Eide Bailly LLP
Address
1730 Burnt Boat Loop Ste 100, Bismarck, ND 58503-0886
Preparer
Lisa Chaffee CPA
Phone
7012551091
Raw XML AppendixShowing 400 of 415 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/CurrentTaxYearMinus3YearsAmt01505706
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01566420
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt05017997
IRS990ScheduleA/TotalSupportAmt05045620
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt03007413
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0334442
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03341855
IRS990ScheduleD/EquipmentGrp/BookValueAmt0987458
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02090004
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt03077462
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt031621
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Restitution Funds
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03994871
IRS990ScheduleD/TotalLiabilityAmt031621
IRS990ScheduleG/CharitableDistributionRqrInd00
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd00
IRS990ScheduleG/ExplanationIfNoTxt0Tioga Fire Department receives a permit from the City of Tioga for their raffle.
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt06470
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt018280
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt018280
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt011810
IRS990ScheduleG/GamingInformationGrp/NonCashPrizesOtherGamingAmt05637
IRS990ScheduleG/GamingInformationGrp/NonCashPrizesTotalGamingAmt05637
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt0833
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0833
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd01
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingPct01.00000
IRS990ScheduleG/GamingManagerCompensationAmt00
IRS990ScheduleG/GamingManagerPersonNm0Nathan Germundson
IRS990ScheduleG/GamingManagerServicesProvTxt0Chairman of annual carnival, oversees carnival operations including raffle.
IRS990ScheduleG/GamingOtherFacilityPct00.00000
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd00
IRS990ScheduleG/IndividualWithBooksNm0Randall K Pederson Treasurer
IRS990ScheduleG/LicensedInd00
IRS990ScheduleG/LicenseSuspendedEtcInd00
IRS990ScheduleG/MemberOfOtherEntityInd00
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt011 N Welo St
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/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt05893668
IRS990/TotalAssetsEOYAmt07260198
IRS990/TotalAssetsGrp/BOYAmt05893668
IRS990/TotalAssetsGrp/EOYAmt07260198
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01329226
IRS990/TotalEmployeeCnt025
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt042561
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0591569
IRS990/TotalFunctionalExpensesGrp/TotalAmt0634130
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt057531
IRS990/TotalLiabilitiesEOYAmt0412702
IRS990/TotalLiabilitiesGrp/BOYAmt057531
IRS990/TotalLiabilitiesGrp/EOYAmt0412702
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt05836137
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt06847496
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0591569
IRS990/TotalProgramServiceRevenueAmt0295909
IRS990/TotalReportableCompFromOrgAmt015248
IRS990/TotalRevenueGrp/ExclusionAmt020354
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0295909
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01645489
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt060
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt05893668
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt07260198
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt07631
IRS990/TravelGrp/TotalAmt07631
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
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/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Randall K Pederson
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum07016643305
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-07-19
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/PreparerFirmGrp/PreparerFirmEIN0450250958

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

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
2020Detailed filing. Detailed filing data is available for this year.$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
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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