Civic Intelligence

Pierre Volunteer Fire Department

990 • Fiscal year 2013 • EIN 46-6014562

Jan 01, 2013 to Dec 31, 2013 • Filed on Aug 04, 2014

PO Box 109257501

(605) 773-3336

Siviq Scores

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

Liabilities / Assets

30th percentile

0.00x

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

2013 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2013

Liabilities / Revenue

32nd percentile

0.00x

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

2013 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2013

Net Margin

90th percentile

49%

Higher net margin than 90% of similar nonprofits.

2013 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2013

Top Officer Pay

76th percentile

$4,000

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 3.2% of source-year revenue.

2013 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2013

Asset Growth

85th percentile

20%

Faster asset growth than 85% of similar nonprofits.

2013 filings • 501(c)4 • $500k-$1M nonprofits • Annualized from 2012 to 2013

Revenue Growth

75th percentile

16%

Faster revenue growth than 75% of similar nonprofits.

2013 filings • 501(c)4 • $500k-$1M nonprofits • Annualized from 2012 to 2013

Assets

Up

$540,932

Up $90,504 (+20%) from 2012

Net Assets

Up

$540,932

Up $90,504 (+20%) from 2012

Liabilities

Flat

$0

Flat from 2012

Revenue

Up

$123,598

Up $17,155 (+16%) from 2012

Expenses

Up

$62,561

Up $2,602 (+4.3%) from 2012

Net Income

Up

$61,037

Up $14,553 (+31%) from 2012

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $380,242Liabilities 2011: $0Net Assets 2011: $380,2422011Assets 2012: $450,428Liabilities 2012: $0Net Assets 2012: $450,4282012Assets 2013: $540,932Liabilities 2013: $0Net Assets 2013: $540,9322013Assets 2014: $564,793Liabilities 2014: $0Net Assets 2014: $564,7932014Assets 2015: $610,747Liabilities 2015: $0Net Assets 2015: $610,7472015Assets 2016: $691,394Liabilities 2016: $0Net Assets 2016: $691,3942016Assets 2017: $820,583Liabilities 2017: $0Net Assets 2017: $820,5832017Assets 2018: $773,184Liabilities 2018: $0Net Assets 2018: $773,1842018Assets 2019: $960,703Liabilities 2019: $0Net Assets 2019: $960,7032019Assets 2020: $1,052,054Liabilities 2020: $0Net Assets 2020: $1,052,0542020Assets 2021: $1,240,245Liabilities 2021: $0Net Assets 2021: $1,240,2452021Assets 2022: $1,045,052Liabilities 2022: $0Net Assets 2022: $1,045,0522022Assets 2023: $1,287,707Liabilities 2023: $0Net Assets 2023: $1,287,7072023Assets 2024: $1,355,380Liabilities 2024: $0Net Assets 2024: $1,355,3802024

Highlighted filing

2013

Assets$540,932
Liabilities$0
Net Assets$540,932

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2011: $90,056Expenses 2011: $42,177Net Income 2011: $47,8792011Revenue 2012: $106,443Expenses 2012: $59,959Net Income 2012: $46,4842012Revenue 2013: $123,598Expenses 2013: $62,561Net Income 2013: $61,0372013Revenue 2014: $133,954Expenses 2014: $102,567Net Income 2014: $31,3872014Revenue 2015: $156,554Expenses 2015: $83,102Net Income 2015: $73,4522015Revenue 2016: $120,898Expenses 2016: $77,690Net Income 2016: $43,2082016Revenue 2017: $133,058Expenses 2017: $91,275Net Income 2017: $41,7832017Revenue 2018: $132,683Expenses 2018: $92,691Net Income 2018: $39,9922018Revenue 2019: $142,054Expenses 2019: $66,521Net Income 2019: $75,5332019Revenue 2020: $206,490Expenses 2020: $117,243Net Income 2020: $89,2472020Revenue 2021: $176,699Expenses 2021: $82,360Net Income 2021: $94,3392021Revenue 2022: $95,744Expenses 2022: $104,084Net Income 2022: -$8,3402022Revenue 2023: $167,036Expenses 2023: $84,747Net Income 2023: $82,2892023Revenue 2024: $228,651Expenses 2024: $230,904Net Income 2024: -$2,2532024

Highlighted filing

2013

Revenue$123,598
Expenses$62,561
Net Income$61,037
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Aug 4, 2014
Return Version
2013v3.0
Gross Receipts
$138,860
Mission and Program Overview

Mission

Working safely and diligently to protect lives and property.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$450,428$540,932▲ $90,504
Investments Other Securities$411,168$501,278▲ $90,110
Cash and Non-Interest-Bearing Accounts$27,335$28,222▲ $887
Land, Buildings, and Equipment, Net$11,925$11,432▼ $493
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$450,428$540,932▲ $90,504
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$450,428$540,932▲ $90,504
Total Liabilities and Net Assets / Fund Balance$450,428$540,932▲ $90,504

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$11,040$811$11,851
Equipment$392$551$943
Other Securities$501,278--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ian PaulDeputy ChiefPT$4,000$4,000
Pat Snyder1st Assistant Chief-$2,500$2,500
Leon Ellis2nd Assistant Chief-$2,000$2,000
Ken MarksTreasurer-$500$500
Paula TronvoldSecretary-$500$500
Revenue and Support

Revenue Composition

Contributions and Grants
$31,031
Program Service Revenue
$69,414
Investment Income
$23,153
Other Revenue
$0
All Other Contributions
$31,031
Change in Net Assets
$61,037
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$51,561
Salaries, Compensation, and Employee Benefits$9,500
Total Fundraising Expense$8,177
Grants and Similar Amounts Paid$1,500
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$16,559--$16,559
Current Officers, Directors, Trustees, and Key Employees-$9,500-$9,500
Other Expenses$7,511-$8,177$7,511
Grants to Domestic Individuals$1,500--$1,500
Office Expenses$964--$964
Depreciation Depletion$493--$493
Fees for Services Accounting-$65-$65
Total Functional Expenses$44,819$9,565$8,177$62,561
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The organization has members.

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

The department is led by a full-time fire chief, a volunteer deputy chief, and two volunteer assistant chiefs, all of which are elected annually from the department at large. There are 11 members of the board of directors that are voted for annually.

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

All members are required to vote on bylaw changes and election of officers.

Form 990, Part VI, Section B, Line 11

Each year an audit committe consisting of 3 to 5 members are appointed by the board of directors to review all the financial records each year. They also review the form 990 and attached schedules for filing.

Form 990, Part VI, Section C, Line 18

Once returns are made available, a copy of form 990 and attached schedules is presented to the city of pierre and supplied to others as requested.

Form 990, Part VI, Section C, Line 19

Documents made available to public upon request.

Filing and Contact Details

Filer

EIN
46-6014562
Phone
6057733336

Signing Officer

Name
Ken Marks
Title
Treasurer
Phone
6057733336
Signed
2014-08-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ken Marks
Formed
1881
Legal Domicile
Sd
Voting Board Members
55
Independent Board Members
50
Employees
0
Volunteers
55

Preparer

Preparer
William J Hoffert CPA
Phone
6052248826
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Deferred compensation: program service expenses 7,280. Management and general expenses 0. Fundraising expenses 0. Total expenses 7,280. Bank fees: program service expenses 3,730. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,730. Food: program service expenses 3,041. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,041. Awards: program service expenses 2,247. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,247. Referral/recruitment expense: program service expenses 200. Management and general expenses 0. Fundraising expenses 0. Total expenses 200. Gas: program service expenses 61. Management and general expenses 0. Fundraising expenses 0. Total expenses 61.

Raw XML Appendix319 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE DEPARTMENT IS LED BY A FULL-TIME FIRE CHIEF, A VOLUNTEER DEPUTY CHIEF, AND TWO VOLUNTEER ASSISTANT CHIEFS, ALL OF WHICH ARE ELECTED ANNUALLY FROM THE DEPARTMENT AT LARGE. THERE ARE 11 MEMBERS OF THE BOARD OF DIRECTORS THAT ARE VOTED FOR ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL MEMBERS ARE REQUIRED TO VOTE ON BYLAW CHANGES AND ELECTION OF OFFICERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EACH YEAR AN AUDIT COMMITTE CONSISTING OF 3 TO 5 MEMBERS ARE APPOINTED BY THE BOARD OF DIRECTORS TO REVIEW ALL THE FINANCIAL RECORDS EACH YEAR. THEY ALSO REVIEW THE FORM 990 AND ATTACHED SCHEDULES FOR FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ONCE RETURNS ARE MADE AVAILABLE, A COPY OF FORM 990 AND ATTACHED SCHEDULES IS PRESENTED TO THE CITY OF PIERRE AND SUPPLIED TO OTHERS AS REQUESTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DOCUMENTS MADE AVAILABLE TO PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6DEFERRED COMPENSATION: PROGRAM SERVICE EXPENSES 7,280. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,280. BANK FEES: PROGRAM SERVICE EXPENSES 3,730. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,730. FOOD: PROGRAM SERVICE EXPENSES 3,041. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,041. AWARDS: PROGRAM SERVICE EXPENSES 2,247. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,247. REFERRAL/RECRUITMENT EXPENSE: PROGRAM SERVICE EXPENSES 200. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 200. GAS: PROGRAM SERVICE EXPENSES 61. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 61.
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 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 24E
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IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0450428
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0540932
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt069414
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt069414
IRS990/TotalProgramServiceExpensesAmt044819
IRS990/TotalProgramServiceRevenueAmt069414
IRS990/TotalReportableCompFromOrgAmt09500
IRS990/TotalRevenueGrp/ExclusionAmt023153
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt069414
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0123598
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt055
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0450428
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0540932
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10PO BOX 1092
IRS990/USAddress/City0PIERRE
IRS990/USAddress/State0SD
IRS990/USAddress/ZIPCode057501
IRS990/VotingMembersGoverningBodyCnt055
IRS990/VotingMembersIndependentCnt050
IRS990/WebsiteAddressTxt0WWW.PIERREFIREDEPT.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0KEN MARKS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06057733336
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-08-04
ReturnHeader/Filer/BusinessName/BusinessNameLine10PIERRE VOLUNTEER FIRE DEPARTMENT
ReturnHeader/Filer/BusinessNameControlTxt0PIER
ReturnHeader/Filer/EIN0466014562
ReturnHeader/Filer/PhoneNum06057733336
ReturnHeader/Filer/USAddress/AddressLine10PO BOX 1092
ReturnHeader/Filer/USAddress/City0PIERRE
ReturnHeader/Filer/USAddress/State0SD
ReturnHeader/Filer/USAddress/ZIPCode057501
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0203430198
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10PALMER CURRIER & HOFFERT LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine101714 N LINCOLN AVE 3 PO BOX 130
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0PIERRE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0SD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode057501
ReturnHeader/PreparerPersonGrp/PhoneNum06052248826
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0WILLIAM J HOFFERT CPA
ReturnHeader/ReturnTs02014-08-11T08:27:55-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.36$0.00$1.36$0.23$0.23$0.00
2023Detailed filing. Detailed filing data is available for this year.$1.29$0.00$1.29$0.17$0.08$0.08
2022Detailed filing. Detailed filing data is available for this year.$1.05$0.00$1.05$0.10$0.10$0.01
2021Detailed filing. Detailed filing data is available for this year.$1.24$0.00$1.24$0.18$0.08$0.09
2020Detailed filing. Detailed filing data is available for this year.$1.05$0.00$1.05$0.21$0.12$0.09
2019Detailed filing. Detailed filing data is available for this year.$0.96$0.00$0.96$0.14$0.07$0.08
2018Detailed filing. Detailed filing data is available for this year.$0.77$0.00$0.77$0.13$0.09$0.04
2017Detailed filing. Detailed filing data is available for this year.$0.82$0.00$0.82$0.13$0.09$0.04
2016Detailed filing. Detailed filing data is available for this year.$0.69$0.00$0.69$0.12$0.08$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.61$0.00$0.61$0.16$0.08$0.07
2014Detailed filing. Detailed filing data is available for this year.$0.56$0.00$0.56$0.13$0.10$0.03
2013Detailed filing. Detailed filing data is available for this year.$0.54$0.00$0.54$0.12$0.06$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.45$0.00$0.45$0.11$0.06$0.05
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.38$0.00$0.38$0.09$0.04$0.05