Civic Intelligence

Garden Spot Fire Rescue

990 • Fiscal year 2016 • EIN 46-1436629

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 02, 2017

339 E Main StNew Holland, PA 17557

(717) 354-8311

Siviq Scores

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

Liabilities / Assets

69th percentile

0.30x

Higher debt load relative to assets than 69% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

79th percentile

0.60x

Higher debt load relative to revenue than 79% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

87th percentile

32%

Higher net margin than 87% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

76th percentile

13%

Faster asset growth than 76% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

87th percentile

44%

Faster revenue growth than 87% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$1,533,051

Up $179,318 (+13%) from 2015

Net Assets

Up

$1,075,912

Up $242,560 (+29%) from 2015

Liabilities

Down

$457,139

Down $63,242 (-12%) from 2015

Revenue

Up

$764,453

Up $232,333 (+44%) from 2015

Expenses

Down

$521,893

Down $101,049 (-16%) from 2015

Net Income

Up

$242,560

Up $333,382 (+367%) from 2015

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2014: $1,523,693Liabilities 2014: $599,519Net Assets 2014: $924,1742014Assets 2015: $1,353,733Liabilities 2015: $520,381Net Assets 2015: $833,3522015Assets 2016: $1,533,051Liabilities 2016: $457,139Net Assets 2016: $1,075,9122016Assets 2017: $1,569,370Liabilities 2017: $520,956Net Assets 2017: $1,048,4142017Assets 2018: $2,274,963Liabilities 2018: $562,600Net Assets 2018: $1,712,3632018Assets 2019: $2,249,337Liabilities 2019: $463,805Net Assets 2019: $1,785,5322019Assets 2020: $3,258,898Liabilities 2020: $404,616Net Assets 2020: $2,854,2822020Assets 2021: $5,301,252Liabilities 2021: $2,123,614Net Assets 2021: $3,177,6382021Assets 2022: $5,550,693Liabilities 2022: $1,961,545Net Assets 2022: $3,589,1482022Assets 2023: $6,135,018Liabilities 2023: $1,815,498Net Assets 2023: $4,319,5202023Assets 2024: $5,750,005Liabilities 2024: $1,673,109Net Assets 2024: $4,076,8962024

Highlighted filing

2016

Assets$1,533,051
Liabilities$457,139
Net Assets$1,075,912

Operations Trend

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

$2.0M$1.0M$0-$1.0MRevenue 2014: $540,658Expenses 2014: $727,061Net Income 2014: -$186,4032014Revenue 2015: $532,120Expenses 2015: $622,942Net Income 2015: -$90,8222015Revenue 2016: $764,453Expenses 2016: $521,893Net Income 2016: $242,5602016Revenue 2017: $532,261Expenses 2017: $559,759Net Income 2017: -$27,4982017Revenue 2018: $1,233,748Expenses 2018: $569,799Net Income 2018: $663,9492018Revenue 2019: $735,283Expenses 2019: $662,114Net Income 2019: $73,1692019Revenue 2020: $1,739,084Expenses 2020: $670,334Net Income 2020: $1,068,7502020Revenue 2021: $1,049,886Expenses 2021: $726,530Net Income 2021: $323,3562021Revenue 2022: $1,536,180Expenses 2022: $1,124,670Net Income 2022: $411,5102022Revenue 2023: $1,897,687Expenses 2023: $1,167,315Net Income 2023: $730,3722023Revenue 2024: $886,828Expenses 2024: $1,129,452Net Income 2024: -$242,6242024

Highlighted filing

2016

Revenue$764,453
Expenses$521,893
Net Income$242,560
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 2, 2017
Return Version
2016v3.0
Gross Receipts
$909,283
Mission and Program Overview

Mission

Volunteer fire company that provides fire protection and emergency medical services to new holland borough and earl and east earl townships.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,164,444$1,370,908▲ $206,464
Savings and Temporary Cash Investments$147,999$109,750▼ $38,249
Cash and Non-Interest-Bearing Accounts$41,290$52,393▲ $11,103
Total Assets$1,353,733$1,533,051▲ $179,318
Liabilities
Mortgage Notes Payable Secured by Investment Property$519,781$456,539▼ $63,242
Other Liabilities$600$600→ $0
Total Liabilities$520,381$457,139▼ $63,242
Net Assets / Fund Balance
Unrestricted Net Assets$833,352$1,075,912▲ $242,560
Total Net Assets Fund Balance$833,352$1,075,912▲ $242,560
Total Liabilities and Net Assets / Fund Balance$1,353,733$1,533,051▲ $179,318

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$420,830$4,545,098$4,965,928
Buildings$669,901$1,334,632$2,004,533
Land$280,177-$280,177
Compensation and Service Providers

Board Members and Trustees

NameTitle
Tim SprecherPresident
Tom LieberherAt Large Mem
Leon ArmentAuxiliary Co
Geoff ClassCommunity Re
Larry MartinFire Chief
Paul NoltProperty COM
David WrightSecretary
Dennis WeaverTreasurer
Matt BoleyVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$646,410
Program Service Revenue
$28,012
Investment Income
$8,283
Other Revenue
$81,748
All Other Contributions
$248,691
Change in Net Assets
$242,560
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$521,893
Total Fundraising Expense$16,221
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$197,120--$197,120
Occupancy$46,661$10,438-$57,099
Office Expenses-$32,543$10,276$42,819
Insurance$40,905--$40,905
All Other Expenses$12,165$7,812$5,945$25,922
Interest$11,029--$11,029
Other Expenses$8,962$1,360-$8,962
Information Technology-$4,529-$4,529
Total Functional Expenses$448,990$56,682$16,221$521,893
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$141,137
Fundraising Direct Expenses$89,227
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Auxillary Fundr$50,414$50,414$29,577$20,837
Canteens$39,106$39,106$20,497$18,609
Total Events$131,558$131,558$86,905$44,653
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Owned by ChiefApparatus RepairNo$99,738
-Owned by ChiefEquipment ServiceNo$2,606
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Security Deposits$600
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
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

Organization's treasurer reviews and approves form 990 prior to submittal to irs.

Form 990, Page 6, Part VI, Line 19

Upon request, organization makes governing documents as well as 990 available to interested parties

Filing and Contact Details

Filer

Filer Name
Garden Spot Fire Rescue
EIN
46-1436629
Phone
7173548311
Address
339 E MAIN ST, NEW HOLLAND, PA 17557

Signing Officer

Name
Dennis Weaver
Title
Treasurer
Phone
7173548311
Signed
2017-11-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dennis Weaver
Formed
2012
Legal Domicile
Pa
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
165

Preparer

Firm
Wnc Cpas & Consultants LLC
Address
1360 RIDGE AVE, EPHRATA, PA 17522-9659
Preparer
Randal L Goshert CPA
Phone
7173363801
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0646410
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0388332
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0423059
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0530259
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01988060
IRS990ScheduleA/TotalSupportAmt02434963
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/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0669901
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01334632
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02004533
IRS990ScheduleD/EquipmentGrp/BookValueAmt0420830
IRS990ScheduleD/EquipmentGrp/DepreciationAmt04545098
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt04965928
IRS990ScheduleD/LandGrp/BookValueAmt0280177
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0280177
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0600
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SECURITY DEPOSITS
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01370908
IRS990ScheduleD/TotalLiabilityAmt0600
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt086905
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0AUXILLARY FUNDR
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0CANTEENS
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt050414
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt039106
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt042038
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0131558
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt050414
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt039106
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt042038
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0131558
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt044653
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt036831
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt086905
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt029577
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt020497
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt04
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt010-8 EMERGENCY VEHICLE SERVICE
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt1KEYSTONE QUALITY MOTORS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0OWNED BY CHIEF
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1OWNED BY CHIEF
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd1false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt099738
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt12606
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0APPARATUS REPAIR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1EQUIPMENT SERVICE
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ORGANIZATION'S TREASURER REVIEWS AND APPROVES FORM 990 PRIOR TO SUBMITTAL TO IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1UPON REQUEST, ORGANIZATION MAKES GOVERNING DOCUMENTS AS WELL AS 990 AVAILABLE TO INTERESTED PARTIES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0NA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0GARDEN SPOT RELIEF
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0PA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0FIRE EQUIP
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0339 E MAIN ST
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0NEW HOLLAND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0PA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd017557
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01353733
IRS990/TotalAssetsEOYAmt01533051
IRS990/TotalAssetsGrp/BOYAmt01353733
IRS990/TotalAssetsGrp/EOYAmt01533051
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0646410
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt016221
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt056682
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0448990
IRS990/TotalFunctionalExpensesGrp/TotalAmt0521893
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0520381
IRS990/TotalLiabilitiesEOYAmt0457139
IRS990/TotalLiabilitiesGrp/BOYAmt0520381
IRS990/TotalLiabilitiesGrp/EOYAmt0457139
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0833352
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01075912
IRS990/TotalProgramServiceExpensesAmt0448990
IRS990/TotalProgramServiceRevenueAmt028012
IRS990/TotalRevenueGrp/ExclusionAmt076835
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt041208
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0764453
IRS990/TotalVolunteersCnt0165
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01353733
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01533051
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0833352

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