Civic Intelligence

Key Largo Volunteer Fire Department Inc.

990 • Fiscal year 2020 • EIN 46-2821808

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 13, 2021

1 East DriveKey Largo, FL 33037

(305) 451-2766

Siviq Scores

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

Liabilities / Assets

17th percentile

0.00x

Higher debt load relative to assets than 17% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

15th percentile

0.00x

Higher debt load relative to revenue than 15% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

34th percentile

-1.4%

Higher net margin than 34% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

57th percentile

$75,721

Higher top officer pay than 57% of similar nonprofits.

Top officer pay equals 5.7% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

2nd percentile

-39%

Faster asset growth than 2% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

65th percentile

9.5%

Faster revenue growth than 65% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Down

$30,545

Down $19,152 (-39%) from 2019

Net Assets

Down

$30,532

Down $19,146 (-39%) from 2019

Liabilities

Down

$13

Down $6 (-32%) from 2019

Revenue

Up

$1,331,707

Up $115,806 (+9.5%) from 2019

Expenses

Up

$1,350,854

Up $154,141 (+13%) from 2019

Net Income

Down

-$19,147

Down $38,335 (-200%) from 2019

Historical Trend

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2013: $25,526Liabilities 2013: $2,052Net Assets 2013: $23,4742013Assets 2014: $23,740Liabilities 2014: $936Net Assets 2014: $22,8042014Assets 2015: $32,653Liabilities 2015: $118Net Assets 2015: $32,5352015Assets 2016: $27,979Liabilities 2016: $31Net Assets 2016: $27,9482016Assets 2017: $48,893Liabilities 2017: $31,897Net Assets 2017: $16,9962017Assets 2018: $30,518Liabilities 2018: $29Net Assets 2018: $30,4892018Assets 2019: $49,697Liabilities 2019: $19Net Assets 2019: $49,6782019Assets 2020: $30,545Liabilities 2020: $13Net Assets 2020: $30,5322020Assets 2021: $15,840Liabilities 2021: $1,214Net Assets 2021: $14,6262021Assets 2022: $24,158Liabilities 2022: $1,207Net Assets 2022: $22,9512022Assets 2023: $27,288Liabilities 2023: $4Net Assets 2023: $27,2842023Assets 2024: $127,303Liabilities 2024: $17Net Assets 2024: $127,2862024

Highlighted filing

2020

Assets$30,545
Liabilities$13
Net Assets$30,532

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2013: $371,358Expenses 2013: $347,885Net Income 2013: $23,4732013Revenue 2014: $691,971Expenses 2014: $692,640Net Income 2014: -$6692014Revenue 2015: $697,977Expenses 2015: $688,246Net Income 2015: $9,7312015Revenue 2016: $688,205Expenses 2016: $692,792Net Income 2016: -$4,5872016Revenue 2017: $816,761Expenses 2017: $827,715Net Income 2017: -$10,9542017Revenue 2018: $949,961Expenses 2018: $936,467Net Income 2018: $13,4942018Revenue 2019: $1,215,901Expenses 2019: $1,196,713Net Income 2019: $19,1882019Revenue 2020: $1,331,707Expenses 2020: $1,350,854Net Income 2020: -$19,1472020Revenue 2021: $1,466,572Expenses 2021: $1,482,476Net Income 2021: -$15,9042021Revenue 2022: $1,738,012Expenses 2022: $1,729,689Net Income 2022: $8,3232022Revenue 2023: $1,888,663Expenses 2023: $1,884,331Net Income 2023: $4,3322023Revenue 2024: $2,604,743Expenses 2024: $2,504,742Net Income 2024: $100,0012024

Highlighted filing

2020

Revenue$1,331,707
Expenses$1,350,854
Net Income-$19,147
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 13, 2021
Return Version
2020v4.1
Gross Receipts
$1,331,707
Mission and Program Overview

Mission

The purpose of the organization is to provide fire and other emergency sevices to the residents and visitors of the Key Largo IRE/Emegency Medical Service District and other areas pursuant to mutual aid agreements

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$49,678$30,532▼ $19,146
Savings and Temporary Cash Investments$42,171$22,173▼ $19,998
Land, Buildings, and Equipment, Net$7,526$8,372▲ $846
Total Assets$49,697$30,545▼ $19,152
Liabilities
Accounts Payable and Accrued Expenses$19$13▼ $6
Total Liabilities$19$13▼ $6
Net Assets / Fund Balance
Total Net Assets Fund Balance$49,678$30,532▼ $19,146
Total Liabilities and Net Assets / Fund Balance$49,697$30,545▼ $19,152

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$5,735$4,635$10,370
Other Land Buildings$2,637$7,706$10,343
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jason MumperPresidentPT$75,721-$75,721
Donald BockCEOPT-$25,245$25,245
Donald ConordVice PresPT$17,677-$17,677
Travis WilsonDirectorPT$14,111-$14,111

Board Members and Trustees

NameTitle
Jonathan RameyDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$12,384
Program Service Revenue
$1,319,271
Investment Income
$52
Other Revenue
$0
All Other Contributions
$12,384
Change in Net Assets
$-19,147
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,321,621
Other Expenses$29,233
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$984,229$28,800-$1,013,029
Current Officers, Directors, Trustees, and Key Employees$107,509--$107,509
Payroll Taxes$83,732$2,203-$85,935
Other Employee Benefits$75,584--$75,584
Pension Plan Contributions$39,564--$39,564
Other Expenses$6,026$615-$6,026
Office Expenses-$4,215-$4,215
Depreciation Depletion$2,623--$2,623
Fees for Services Legal-$2,549-$2,549
Fees for Services Accounting-$2,400-$2,400
Fees for Services Other$325--$325
Travel$18--$18
Total Functional Expenses$1,310,072$40,782$0$1,350,854
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
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
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, Part VI, Section B, Line 11B

Copies of the return are provided to the board and reviewed by them before filing

Form 990, Part VI, Section C, Line 19

The governing documents, conflict of interest statement and financial records are available for review during normal business hours at the Key Largo Station located at the intersection of U.S. Highway 1 and 1 East Drive.

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

The policy is maintained and enforced by open monthly meetings of the board and wide attendance of all members of the organization

Form 990, Part VI, Section A, Line 6

The Key Largo Volunteer Fire Department is a membership organization per Article 4 of the By-laws

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

Board of Directors are nominated and then elected by a majority of the members at the October annual meeting. per Article 7 of the By-Laws

Form 990, Part VI, Section B, Line 15A

Currently this position is held by an individual that although entitled to compensation has declined to request same. Should compensation be requested it would require the dual approval of the Board of Directors and the District Fire EMS to establish payment level.

Form 990, Part VI, Section B, Line 15B

Pay schedules for different levels of service were established by the board in accordance with standards established by District Fire EMS

Filing and Contact Details

Filer

Filer Name
Key Largo Volunteer Fire Dept Inc
EIN
46-2821808
Phone
3054512766
Address
1 EAST DRIVE, KEY LARGO, FL 33037

Signing Officer

Name
Donald Bock
Title
CEO
Signed
2021-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jason Mumper
Formed
2013
Legal Domicile
Fl
Voting Board Members
5
Independent Board Members
1
Employees
43

Preparer

Firm
Thomas R McDonald CPA PA
Address
PO Box 1040, Tavernier, FL 33070
Preparer
Thomas R Mc Donald
Phone
3058523323
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Rounding

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IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt08372
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Copies of the return are provided to the board and reviewed by them before filing
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The governing documents, conflict of interest statement and financial records are available for review during normal business hours at the Key Largo Station located at the intersection of U.S. Highway 1 and 1 East Drive.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The policy is maintained and enforced by open monthly meetings of the board and wide attendance of all members of the organization
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Key Largo Volunteer Fire Department is a membership organization per Article 4 of the By-laws
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Board of Directors are nominated and then elected by a majority of the members at the October annual meeting. per Article 7 of the By-Laws
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Currently this position is held by an individual that although entitled to compensation has declined to request same. Should compensation be requested it would require the dual approval of the Board of Directors and the District Fire EMS to establish payment level.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Pay schedules for different levels of service were established by the board in accordance with standards established by District Fire EMS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Rounding
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section A, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section B, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part XI, Line 9
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0true
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Key LargoVolunteer Ambulance Corp Inc
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0591682537
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501c3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0FL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0ambulance service
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0509a2
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt098600 Overseas Hwy
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Key Largo
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0FL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd033037
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/StatesWhereCopyOfReturnIsFldCd0FL
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt049697
IRS990/TotalAssetsEOYAmt030545
IRS990/TotalAssetsGrp/BOYAmt049697
IRS990/TotalAssetsGrp/EOYAmt030545
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt012384
IRS990/TotalEmployeeCnt043
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt040782
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01310072
IRS990/TotalFunctionalExpensesGrp/TotalAmt01350854
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt019
IRS990/TotalLiabilitiesEOYAmt013
IRS990/TotalLiabilitiesGrp/BOYAmt019
IRS990/TotalLiabilitiesGrp/EOYAmt013
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt049678
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt030532
IRS990/TotalProgramServiceExpensesAmt01310072
IRS990/TotalProgramServiceRevenueAmt01319271
IRS990/TotalReportableCompFromOrgAmt0107509
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01331707
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt049697
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt030545
IRS990/TotReportableCompRltdOrgAmt025245
IRS990/TravelGrp/ProgramServicesAmt018
IRS990/TravelGrp/TotalAmt018
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt098600 Overseas Hwy
IRS990/USAddress/CityNm0Key Largo
IRS990/USAddress/StateAbbreviationCd0FL
IRS990/USAddress/ZIPCd033037
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt01
IRS990/WebsiteAddressTxt0https://www.facebook.com/keylargofiredepartment
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Donald Bock
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-11-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KEY LARGO VOLUNTEER FIRE DEPT INC
ReturnHeader/Filer/BusinessNameControlTxt0KEYL
ReturnHeader/Filer/EIN0462821808
ReturnHeader/Filer/PhoneNum03054512766
ReturnHeader/Filer/USAddress/AddressLine1Txt01 EAST DRIVE
ReturnHeader/Filer/USAddress/CityNm0KEY LARGO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd033037
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Thomas R McDonald CPA PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 1040
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Tavernier
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd033070
ReturnHeader/PreparerPersonGrp/PhoneNum03058523323
ReturnHeader/PreparerPersonGrp/PreparationDt02021-11-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Thomas R Mc Donald
ReturnHeader/ReturnTs02021-11-13T02:03:09-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Donald

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