Civic Intelligence

Custer Ambulance Service Inc.

990 • Fiscal year 2019 • EIN 46-0348594

Jan 01, 2019 to Dec 31, 2019 • Filed on Oct 27, 2020

PO Box 847Custer, SD 57730

(605) 673-3334

Siviq Scores

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

Liabilities / Assets

15th percentile

0.00x

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

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

15th percentile

0.00x

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

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

62nd percentile

8.0%

Higher net margin than 62% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

45th percentile

$49,747

Higher top officer pay than 45% of similar nonprofits.

Top officer pay equals 7.8% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

51st percentile

3.4%

Faster asset growth than 51% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

28th percentile

-5.2%

Faster revenue growth than 28% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$1,368,695

Up $45,338 (+3.4%) from 2018

Net Assets

Up

$1,368,695

Up $85,361 (+6.7%) from 2018

Liabilities

Down

$0

Down $40,023 (-100%) from 2018

Revenue

Down

$639,273

Down $34,942 (-5.2%) from 2018

Expenses

Down

$587,997

Down $23,875 (-3.9%) from 2018

Net Income

Down

$51,276

Down $11,067 (-18%) from 2018

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $1,397,170Liabilities 2010: $403,978Net Assets 2010: $993,1922010Assets 2011: $1,345,862Liabilities 2011: $333,381Net Assets 2011: $1,012,4812011Assets 2012: $1,328,462Liabilities 2012: $289,725Net Assets 2012: $1,038,7372012Assets 2013: $1,311,833Liabilities 2013: $243,246Net Assets 2013: $1,068,5872013Assets 2014: $1,294,353Liabilities 2014: $173,763Net Assets 2014: $1,120,5902014Assets 2015: $1,299,607Liabilities 2015: $121,131Net Assets 2015: $1,178,4762015Assets 2016: $1,426,625Liabilities 2016: $188,935Net Assets 2016: $1,237,6902016Assets 2017: $1,363,470Liabilities 2017: $102,942Net Assets 2017: $1,260,5282017Assets 2018: $1,323,357Liabilities 2018: $40,023Net Assets 2018: $1,283,3342018Assets 2019: $1,368,695Liabilities 2019: $0Net Assets 2019: $1,368,6952019Assets 2020: $1,467,172Liabilities 2020: $4,282Net Assets 2020: $1,462,8902020Assets 2021: $1,633,872Liabilities 2021: $4,385Net Assets 2021: $1,629,4872021Assets 2022: $1,700,888Liabilities 2022: $69,730Net Assets 2022: $1,631,1582022Assets 2023: $1,720,603Liabilities 2023: $5,176Net Assets 2023: $1,715,4272023Assets 2024: $1,523,829Liabilities 2024: $8,062Net Assets 2024: $1,515,7672024

Highlighted filing

2019

Assets$1,368,695
Liabilities$0
Net Assets$1,368,695

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $395,3252010Expenses 2011: $430,3892011Expenses 2012: $435,3812012Revenue 2013: $502,438Expenses 2013: $497,663Net Income 2013: $4,7752013Revenue 2014: $559,597Expenses 2014: $510,182Net Income 2014: $49,4152014Revenue 2015: $629,655Expenses 2015: $555,849Net Income 2015: $73,8062015Revenue 2016: $607,915Expenses 2016: $566,468Net Income 2016: $41,4472016Revenue 2017: $620,801Expenses 2017: $631,926Net Income 2017: -$11,1252017Revenue 2018: $674,215Expenses 2018: $611,872Net Income 2018: $62,3432018Revenue 2019: $639,273Expenses 2019: $587,997Net Income 2019: $51,2762019Revenue 2020: $729,149Expenses 2020: $651,370Net Income 2020: $77,7792020Revenue 2021: $715,984Expenses 2021: $625,839Net Income 2021: $90,1452021Revenue 2022: $833,143Expenses 2022: $721,571Net Income 2022: $111,5722022Revenue 2023: $883,166Expenses 2023: $824,851Net Income 2023: $58,3152023Revenue 2024: $1,001,874Expenses 2024: $1,225,915Net Income 2024: -$224,0412024

Highlighted filing

2019

Revenue$639,273
Expenses$587,997
Net Income$51,276
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Oct 27, 2020
Return Version
2019v5.0
Gross Receipts
$639,273
Mission and Program Overview

Mission

Provide ambulance service to custer sd and surrounding area

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$926,476$864,808▼ $61,668
Investments in Publicly Traded Securities$239,240$301,910▲ $62,670
Cash and Non-Interest-Bearing Accounts$157,641$201,977▲ $44,336
Total Assets$1,323,357$1,368,695▲ $45,338
Liabilities
Mortgage Notes Payable Secured by Investment Property$34,774--
Accounts Payable and Accrued Expenses$5,249--
Total Liabilities$40,023$0▼ $40,023
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,283,334$1,368,695▲ $85,361
Total Net Assets Fund Balance$1,283,334$1,368,695▲ $85,361
Total Liabilities and Net Assets / Fund Balance$1,323,357$1,368,695▲ $45,338

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$153,275$884,021$1,037,296
Buildings$711,533$284,199$995,732
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Hapsie NutleySecretaryFT$48,264$1,483$49,747
Rodney WaddingtonPresident-$6,095-$6,095
Norine Baird1st Vice Pre-$2,960-$2,960
Melissa JohnsonTreasurer-$1,538-$1,538
James Sanders2nd Vice Pre-$530-$530

Board Members and Trustees

NameTitle
Jim Lyons2020 Treasur
Revenue and Support

Revenue Composition

Contributions and Grants
$173,505
Program Service Revenue
$439,685
Investment Income
$23,691
Other Revenue
$2,392
All Other Contributions
$212
Change in Net Assets
$51,276

Audited Revenue Reconciliation

Revenue per Audited Statements
$639,273
Revenue Not Reported on Form 990
$38,979
Total Revenue per Audited Statements
$678,252
Total Revenue per Form 990
$639,273
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$319,133
Other Expenses$265,714
Grants and Similar Amounts Paid$3,150
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$163,137$49,787-$212,924
Depreciation Depletion$105,173$498-$105,671
Current Officers, Directors, Trustees, and Key Employees$45,946$14,924-$60,870
Other Employee Benefits$17,403$5,379-$22,782
Payroll Taxes$15,790$6,767-$22,557
Travel$20,132--$20,132
Insurance$19,962--$19,962
Occupancy$18,105$294-$18,399
Other Expenses$10,632$770-$10,632
Office Expenses$3,696$2,719-$6,415
Conferences and Meetings$3,746--$3,746
Grants to Domestic Individuals$2,500--$2,500
Fees for Services Accounting-$1,562-$1,562
Grants to Domestic Orgs$650--$650
Information Technology$543--$543
Advertising$478--$478
Total Functional Expenses$474,902$113,095$0$587,997

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$587,999
Expenses per Audited Statements$587,997
Total Expenses per Form 990$587,997
Expenses Not Reported on Form 990$2
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
Audit committee
Yes
Backup withholding compliance
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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

The form 990 is prepared by a licensed cpa and reviewed by a board designee.

Form 990, Page 6, Part VI, Line 19

A copy of the tax return and governing documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Custer Ambulance Service Inc
EIN
46-0348594
Phone
6056733334
Address
PO BOX 847, CUSTER, SD 57730

Signing Officer

Name
Jim Lyons
Title
2020 Treasurer
Phone
6056733334
Signed
2020-10-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jim Lyons
Formed
1978
Legal Domicile
Sd
Voting Board Members
5
Independent Board Members
4
Employees
24

Preparer

Firm
Ketel Thorstenson Llp
Address
PO BOX 191, CUSTER, SD 57730-0191
Preparer
Jani Zweber Ea
Phone
6056733220
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Rounding 1 rounding -2 total -1

Financial Statement Notes

Schedule D, Page 3, Part X

At december 31, 2019, the organization believes no significant uncertain tax positions or liabilities exist.

Schedule D, Page 4, Part XI, Line 2D

ROUNDING 1

Schedule D, Page 4, Part XII, Line 2D

ROUNDING 2

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0AT DECEMBER 31, 2019, THE ORGANIZATION BELIEVES NO SIGNIFICANT UNCERTAIN TAX POSITIONS OR LIABILITIES EXIST.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1ROUNDING 1
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2ROUNDING 2
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XII, LINE 2D
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS PREPARED BY A LICENSED CPA AND REVIEWED BY A BOARD DESIGNEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF THE TAX RETURN AND GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ROUNDING 1 ROUNDING -2 TOTAL -1
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IRS990/TotalEmployeeCnt024
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IRS990/TotalGrossUBIAmt00
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IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01323357
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IRS990/TravelGrp/ProgramServicesAmt020132
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
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IRS990/USAddress/CityNm0CUSTER
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IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02021-01-29 14:40:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JIM LYONS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt02020 TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06056733334
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-10-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CUSTER AMBULANCE SERVICE INC
ReturnHeader/Filer/BusinessNameControlTxt0CUST
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ReturnHeader/Filer/PhoneNum06056733334
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.52$0.01$1.52$1.00$1.23$0.22
2023Detailed filing. Detailed filing data is available for this year.$1.72$0.01$1.72$0.88$0.82$0.06
2022Detailed filing. Detailed filing data is available for this year.$1.70$0.07$1.63$0.83$0.72$0.11
2021Detailed filing. Detailed filing data is available for this year.$1.63$0.00$1.63$0.72$0.63$0.09
2020Detailed filing. Detailed filing data is available for this year.$1.47$0.00$1.46$0.73$0.65$0.08
2019Detailed filing. Detailed filing data is available for this year.$1.37$0.00$1.37$0.64$0.59$0.05
2018Detailed filing. Detailed filing data is available for this year.$1.32$0.04$1.28$0.67$0.61$0.06
2017Detailed filing. Detailed filing data is available for this year.$1.36$0.10$1.26$0.62$0.63$0.01
2016Detailed filing. Detailed filing data is available for this year.$1.43$0.19$1.24$0.61$0.57$0.04
2015Detailed filing. Detailed filing data is available for this year.$1.30$0.12$1.18$0.63$0.56$0.07
2014Detailed filing. Detailed filing data is available for this year.$1.29$0.17$1.12$0.56$0.51$0.05
2013Detailed filing. Detailed filing data is available for this year.$1.31$0.24$1.07$0.50$0.50$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.33$0.29$1.04$0.44
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.35$0.33$1.01$0.43
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.40$0.40$0.99$0.40