Civic Intelligence

Ground Zero Emergency Training Center Foundation

990 • Fiscal year 2022 • EIN 47-1789429

Jan 01, 2022 to Dec 31, 2022 • Filed on Sep 25, 2023

3334 W Main Street Suite 445Norman, OK 73072

(405) 573-9773

Siviq Scores

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

Liabilities / Assets

71st percentile

0.23x

Higher debt load relative to assets than 71% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

80th percentile

0.51x

Higher debt load relative to revenue than 80% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

65th percentile

16%

Higher net margin than 65% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

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

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

45th percentile

-0.4%

Faster asset growth than 45% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

92nd percentile

114%

Faster revenue growth than 92% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Down

$2,119,933

Down $7,845 (-0.4%) from 2021

Net Assets

Up

$1,635,529

Up $44,329 (+2.8%) from 2021

Liabilities

Down

$484,404

Down $52,174 (-9.7%) from 2021

Revenue

Up

$955,024

Up $508,081 (+114%) from 2021

Expenses

Up

$803,852

Up $469,668 (+141%) from 2021

Net Income

Up

$151,172

Up $38,413 (+34%) from 2021

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2015: $2,182Liabilities 2015: $0Net Assets 2015: $2,1822015Assets 2016: $243,786Liabilities 2016: $0Net Assets 2016: $243,7862016Assets 2018: $757,000Liabilities 2018: $36,459Net Assets 2018: $720,5412018Assets 2019: $1,034,628Liabilities 2019: $1,824Net Assets 2019: $1,032,8042019Assets 2020: $1,837,354Liabilities 2020: $500,131Net Assets 2020: $1,337,2232020Assets 2021: $2,127,778Liabilities 2021: $536,578Net Assets 2021: $1,591,2002021Assets 2022: $2,119,933Liabilities 2022: $484,404Net Assets 2022: $1,635,5292022Assets 2024: $2,373,645Liabilities 2024: $420,620Net Assets 2024: $1,953,0252024

Highlighted filing

2022

Assets$2,119,933
Liabilities$484,404
Net Assets$1,635,529

Operations Trend

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

$1.0M$500K$0Revenue 2015: $9,950Expenses 2015: $7,768Net Income 2015: $2,1822015Revenue 2016: $290,470Expenses 2016: $56,393Net Income 2016: $234,0772016Revenue 2018: $760,663Expenses 2018: $340,767Net Income 2018: $419,8962018Revenue 2019: $625,439Expenses 2019: $359,009Net Income 2019: $266,4302019Revenue 2020: $715,124Expenses 2020: $341,031Net Income 2020: $374,0932020Revenue 2021: $446,943Expenses 2021: $334,184Net Income 2021: $112,7592021Revenue 2022: $955,024Expenses 2022: $803,852Net Income 2022: $151,1722022Revenue 2024: $754,187Expenses 2024: $611,361Net Income 2024: $142,8262024

Highlighted filing

2022

Revenue$955,024
Expenses$803,852
Net Income$151,172
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Sep 25, 2023
Return Version
2022v5.0
Gross Receipts
$1,065,877
Mission and Program Overview

Mission

Ground zero k-9 emergency training center trains canines and canine handlers. Ground zero places canines with qualified handlers at no cost in high risk areas prone to natural disaster areas.

To strengthen emergency response to natural and man-made disaster at the local, state and national level through provision of highly trained sar canines and first responder team training.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$767,302$822,979▲ $55,677
Savings and Temporary Cash Investments$540,893$560,258▲ $19,365
Cash and Non-Interest-Bearing Accounts$250,124$539,810▲ $289,686
Pledges and Grants Receivable$235,000$175,372▼ $59,628
Prepaid Expenses and Deferred Charges$54,360$14,488▼ $39,872
Inventories for Sale or Use$105,614$7,026▼ $98,588
Total Assets$2,127,778$2,119,933▼ $7,845
Other Assets Total$174,485--
Liabilities
Other Liabilities$495,776$446,099▼ $49,677
Accounts Payable and Accrued Expenses$40,802$38,305▼ $2,497
Total Liabilities$536,578$484,404▼ $52,174
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,128,700$1,203,950▲ $75,250
Net Assets With Donor Restrictions$462,500$431,579▼ $30,921
Total Net Assets Fund Balance$1,591,200$1,635,529▲ $44,329
Total Liabilities and Net Assets / Fund Balance$2,127,778$2,119,933▼ $7,845

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$512,979$187,979$700,958
Land$300,000-$300,000
Equipment$10,000$10,000$20,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Ken MillerPresident
Brianna BaughmanBoard Member
Cindy MorrisonBoard Member
Joe DormanBoard Member
Kacee Van HornBoard Member
Mike CopelandBoard Member
Nick HathawayBoard Member
Rebecca M SwitzerCEO
Richard DunningCommitte Mem
Barbara DennyCommittee Me
Travis BrorsenSecretary
Kory CootsTreasurer
Rebecca SamplesVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$249,359
Program Service Revenue
$0
Investment Income
$2,822
Other Revenue
$702,843
All Other Contributions
$219,657
Change in Net Assets
$151,172
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$655,932
Total Fundraising Expense$195,080
Salaries, Compensation, and Employee Benefits$147,920
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$216,337$517$32,366$249,220
Fees for Services Management--$154,859$154,859
Other Salaries and Wages$131,587--$131,587
Occupancy$43,784--$43,784
Depreciation Depletion$41,843$1,389$26$43,258
Insurance$32,005$949$1,320$34,274
Travel$20,916-$614$21,530
Interest$18,459--$18,459
Payroll Taxes$16,333--$16,333
Office Expenses$4,380$259$4,403$9,042
Fees for Services Accounting$7,830$435$435$8,700
All Other Expenses$5,021$1,044$45$6,110
Advertising$1,238$1,935$697$3,870
Other Expenses$2,500$4,095-$2,500
Information Technology$331$264$264$859
Conferences and Meetings$182$589$51$822
Total Functional Expenses$597,296$11,476$195,080$803,852
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$751,288
Fundraising Direct Expenses$110,786
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Charity Auction$751,288$751,288$5,604$745,684
Total Events$751,288$751,288$110,786$640,502
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
-OwnerInsurance PoliciesNo$20,299
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Note Payable$446,099
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
Yes
Business relationship with organization members
Yes
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, Page 6, Part VI, Line 11B

ELECTRONIC REVIEW

Form 990, Page 6, Part VI, Line 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Ground Zero Emergency Training Cent
EIN
47-1789429
Phone
4055739773
Address
3334 W MAIN STREET SUITE 445, NORMAN, OK 73072

Signing Officer

Name
Rebecca M Switzer
Title
CEO
Phone
4059995565
Signed
2023-09-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rebecca M Switzer
Formed
2014
Legal Domicile
Ok
Voting Board Members
10
Independent Board Members
10
Employees
12

Preparer

Firm
Sr Sower & Associates LLC
Address
4301 MOONLIGHT RD, MUSTANG, OK 73064
Preparer
Shaniee Rena Green Ea
Phone
4054209911
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Ground zero's current mission statement is to strengthen emergency response to natural and man-made disaster at the local, state, and national level. We are focused on 2 major goals: train the people, and train the canines.

Form 990, Page 1, Part I, Line 6

In november of 2019 ground zero switched over to a volunteer executive direct and volunteer development agent. Prior to that day those duties were handled through a contract with the form exective dirctor.

Form 990, Page 2, Part III, Line 4A

Emergency preparedness search and rescue canine team training program ground zero produces highly specialized sar canines, valued at 50,000, places them with emergency responders at no charge, and trains them to be a team. The program includes 18 months of intensive canine training in rubble pile, wilderness, scent trailing, and water rescue and recovery. Training for sar teams includes structural collapse, search tactics, basic and advanced medical triage, response to active shooter incidents, hazmat, basic and advanced technical rescue, and mass casualty incidents. Canines learn to search, locate and alert when human scent is detected and are trained to ignore all other smells. Most importantly they learn to distinguish between the scent of the first responder and the victim who might be buried below the rubble. This specialized training means when a trained canine barks to alert the first responder, there is, in fact, a person in need of rescuing. Canines are also trained to navigate unstable footing, including collapsed concrete buildings with glass and nails everywhere. Off-leash training enables the canine, independent of their handler, to search the scene of a disaster more safely and effectively than a human first responder. In 2016, there were only 9 dogs certified in oklahoma to respond to disaster events and most were nearing retirement age. Ok task force 1, comprised of emergency responders from tulsa and oklahoma city, had been on a wait list for over 3 years to receive new canines, putting the task force teams in both cities in a dire position. Ground zero ensures ok emergency responders always have the minimum number of certified sar canines required to deploy and provides advanced training and continuing educations for sar teams. Ground zero's programs include community education presentations, disaster risk awareness, preparedness and response presentations in community schools, and advanced specialized skill training for emergency responders.

Form 990, Part IX, Line 11G

Outside serivces 7,892 439 439 photography 335 78 22 training & testing fees 33,625 0 0 drafting 174,485 0 0 charity auction les kerr creative 0 0 30,000 ashley fitzpatrick 0 0 1,905 total 216,337 517 32,366

Form 990, Part XI, Line 9

Prior period depreciation change -83,251

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IRS990/Desc0EMERGENCY PREPAREDNESS SEARCH AND RESCUE CANINE TEAM TRAINING PROGRAM GROUND ZERO PRODUCES HIGHLY SPECIALIZED SAR CANINES, VALUED AT 50,000, PLACES THEM WITH EMERGENCY RESPONDERS AT NO CHARGE, AND TRAINS THEM TO BE A TEAM. THE PROGRAM INCLUDES 18 MONTHS OF INTENSIVE CANINE TRAINING IN RUBBLE PILE, WILDERNESS, SCENT TRAILING, AND WATER RESCUE AND RECOVERY. TRAINING FOR SAR TEAMS INCLUDES STRUCTURAL COLLAPSE, SEARCH TACTICS, BASIC AND ADVANCED MEDICAL TRIAGE, RESPONSE TO ACTIVE SHOOTER INCIDENTS, HAZMAT, BASIC AND ADVANCED TECHNICAL RESCUE, AND MASS CASUALTY INCIDENTS. CANINES LEARN TO SEARCH, LOCATE AND ALERT WHEN HUMAN SCENT IS DETECTED AND ARE TRAINED TO IGNORE ALL OTHER SMELLS. MOST IMPORTANTLY THEY LEARN TO DISTINGUISH BETWEEN THE SCENT OF THE FIRST RESPONDER AND THE VICTIM WHO MIGHT BE BURIED BELOW THE RUBBLE. THIS SPECIALIZED TRAINING MEANS WHEN A TRAINED CANINE BARKS TO ALERT THE FIRST RESPONDER, THERE IS, IN FACT, A PERSON IN NEED OF RESCUING. CANINES ARE ALSO TRAINED TO NAVIGATE UNSTABLE FOOTING, INCLUDING COLLAPSED CONCRETE BUILDINGS WITH GLASS AND NAILS EVERYWHERE. OFF-LEASH TRAINING ENABLES THE CANINE, INDEPENDENT OF THEIR HANDLER, TO SEARCH THE SCENE OF A DISASTER MORE SAFELY AND EFFECTIVELY THAN A HUMAN FIRST RESPONDER. IN 2016, THERE WERE ONLY 9 DOGS CERTIFIED IN OKLAHOMA TO RESPOND TO DISASTER EVENTS AND MOST WERE NEARING RETIREMENT AGE. OK TASK FORCE 1, COMPRISED OF EMERGENCY RESPONDERS FROM TULSA AND OKLAHOMA CITY, HAD BEEN ON A WAIT LIST FOR OVER 3 YEARS TO RECEIVE NEW CANINES, PUTTING THE TASK FORCE TEAMS IN BOTH CITIES IN A DIRE POSITION. GROUND ZERO ENSURES OK EMERGENCY RESPONDERS ALWAYS HAVE THE MINIMUM NUMBER OF CERTIFIED SAR CANINES REQUIRED TO DEPLOY AND PROVIDES ADVANCED TRAINING AND CONTINUING EDUCATIONS FOR SAR TEAMS. GROUND ZERO'S PROGRAMS INCLUDE COMMUNITY EDUCATION PRESENTATIONS, DISASTER RISK AWARENESS, PREPAREDNESS AND RESPONSE PRESENTATIONS IN COMMUNITY SCHOOLS, AND ADVANCED SPECIALIZED SKILL TRAINING FOR EMERGENCY RESPONDERS.
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IRS990/PrincipalOfficerNm0REBECCA M SWITZER
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER INCOME 193,501
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0NOTE PAYABLE
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0INSURANCE POLICIES
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0VFIS THROUGH BURROWS AGENCY IS THE STRONGEST INSURE FOR EMERGENCY SERVICE PROVIDERS. THE ORGANIZATION HAS HAD OUTSIDE INSURANCE QUOTES REQUESTED AND COVERAGE FOR THE SPECIALIZED DOG COULD NOT BE FOUND.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE L, PART V
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0GROUND ZERO'S CURRENT MISSION STATEMENT IS TO STRENGTHEN EMERGENCY RESPONSE TO NATURAL AND MAN-MADE DISASTER AT THE LOCAL, STATE, AND NATIONAL LEVEL. WE ARE FOCUSED ON 2 MAJOR GOALS: TRAIN THE PEOPLE, AND TRAIN THE CANINES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1IN NOVEMBER OF 2019 GROUND ZERO SWITCHED OVER TO A VOLUNTEER EXECUTIVE DIRECT AND VOLUNTEER DEVELOPMENT AGENT. PRIOR TO THAT DAY THOSE DUTIES WERE HANDLED THROUGH A CONTRACT WITH THE FORM EXECTIVE DIRCTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EMERGENCY PREPAREDNESS SEARCH AND RESCUE CANINE TEAM TRAINING PROGRAM GROUND ZERO PRODUCES HIGHLY SPECIALIZED SAR CANINES, VALUED AT 50,000, PLACES THEM WITH EMERGENCY RESPONDERS AT NO CHARGE, AND TRAINS THEM TO BE A TEAM. THE PROGRAM INCLUDES 18 MONTHS OF INTENSIVE CANINE TRAINING IN RUBBLE PILE, WILDERNESS, SCENT TRAILING, AND WATER RESCUE AND RECOVERY. TRAINING FOR SAR TEAMS INCLUDES STRUCTURAL COLLAPSE, SEARCH TACTICS, BASIC AND ADVANCED MEDICAL TRIAGE, RESPONSE TO ACTIVE SHOOTER INCIDENTS, HAZMAT, BASIC AND ADVANCED TECHNICAL RESCUE, AND MASS CASUALTY INCIDENTS. CANINES LEARN TO SEARCH, LOCATE AND ALERT WHEN HUMAN SCENT IS DETECTED AND ARE TRAINED TO IGNORE ALL OTHER SMELLS. MOST IMPORTANTLY THEY LEARN TO DISTINGUISH BETWEEN THE SCENT OF THE FIRST RESPONDER AND THE VICTIM WHO MIGHT BE BURIED BELOW THE RUBBLE. THIS SPECIALIZED TRAINING MEANS WHEN A TRAINED CANINE BARKS TO ALERT THE FIRST RESPONDER, THERE IS, IN FACT, A PERSON IN NEED OF RESCUING. CANINES ARE ALSO TRAINED TO NAVIGATE UNSTABLE FOOTING, INCLUDING COLLAPSED CONCRETE BUILDINGS WITH GLASS AND NAILS EVERYWHERE. OFF-LEASH TRAINING ENABLES THE CANINE, INDEPENDENT OF THEIR HANDLER, TO SEARCH THE SCENE OF A DISASTER MORE SAFELY AND EFFECTIVELY THAN A HUMAN FIRST RESPONDER. IN 2016, THERE WERE ONLY 9 DOGS CERTIFIED IN OKLAHOMA TO RESPOND TO DISASTER EVENTS AND MOST WERE NEARING RETIREMENT AGE. OK TASK FORCE 1, COMPRISED OF EMERGENCY RESPONDERS FROM TULSA AND OKLAHOMA CITY, HAD BEEN ON A WAIT LIST FOR OVER 3 YEARS TO RECEIVE NEW CANINES, PUTTING THE TASK FORCE TEAMS IN BOTH CITIES IN A DIRE POSITION. GROUND ZERO ENSURES OK EMERGENCY RESPONDERS ALWAYS HAVE THE MINIMUM NUMBER OF CERTIFIED SAR CANINES REQUIRED TO DEPLOY AND PROVIDES ADVANCED TRAINING AND CONTINUING EDUCATIONS FOR SAR TEAMS. GROUND ZERO'S PROGRAMS INCLUDE COMMUNITY EDUCATION PRESENTATIONS, DISASTER RISK AWARENESS, PREPAREDNESS AND RESPONSE PRESENTATIONS IN COMMUNITY SCHOOLS, AND ADVANCED SPECIALIZED SKILL TRAINING FOR EMERGENCY RESPONDERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ELECTRONIC REVIEW
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5OUTSIDE SERIVCES 7,892 439 439 PHOTOGRAPHY 335 78 22 TRAINING & TESTING FEES 33,625 0 0 DRAFTING 174,485 0 0 CHARITY AUCTION LES KERR CREATIVE 0 0 30,000 ASHLEY FITZPATRICK 0 0 1,905 TOTAL 216,337 517 32,366
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6PRIOR PERIOD DEPRECIATION CHANGE -83,251

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