Civic Intelligence

Seventh District Volunteer Fire Department Inc.

990 • Fiscal year 2019 • EIN 52-1060362

Jul 01, 2018 to Jun 30, 2019 • Filed on Jan 14, 2020

PO Box 206Avenue, MD 20609

(301) 769-3600

Siviq Scores

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

Liabilities / Assets

84th percentile

0.46x

Higher debt load relative to assets than 84% of similar nonprofits.

2019 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

90th percentile

1.96x

Higher debt load relative to revenue than 90% of similar nonprofits.

2019 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2019

Net Margin

68th percentile

19%

Higher net margin than 68% of similar nonprofits.

2019 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

58th percentile

$0

Higher top officer pay than 58% of similar nonprofits.

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

2019 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2019

Asset Growth

25th percentile

-2.5%

Faster asset growth than 25% of similar nonprofits.

2019 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

51st percentile

2.7%

Faster revenue growth than 51% of similar nonprofits.

2019 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Down

$2,002,302

Down $51,441 (-2.5%) from 2018

Net Assets

Up

$1,078,134

Up $88,937 (+9.0%) from 2018

Liabilities

Down

$924,168

Down $140,378 (-13%) from 2018

Revenue

Up

$471,993

Up $12,416 (+2.7%) from 2018

Expenses

Down

$383,056

Down $4,431 (-1.1%) from 2018

Net Income

Up

$88,937

Up $16,847 (+23%) from 2018

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 2011: $938,857Liabilities 2011: $368,432Net Assets 2011: $570,4252011Assets 2012: $925,430Liabilities 2012: $303,975Net Assets 2012: $621,4552012Assets 2013: $947,069Liabilities 2013: $272,610Net Assets 2013: $674,4592013Assets 2014: $1,528,307Liabilities 2014: $839,426Net Assets 2014: $688,8812014Assets 2015: $2,209,877Liabilities 2015: $1,457,902Net Assets 2015: $751,9752015Assets 2016: $2,238,743Liabilities 2016: $1,396,925Net Assets 2016: $841,8182016Assets 2017: $2,123,218Liabilities 2017: $1,206,112Net Assets 2017: $917,1062017Assets 2018: $2,053,743Liabilities 2018: $1,064,546Net Assets 2018: $989,1972018Assets 2019: $2,002,302Liabilities 2019: $924,168Net Assets 2019: $1,078,1342019Assets 2020: $1,936,216Liabilities 2020: $793,590Net Assets 2020: $1,142,6262020Assets 2021: $1,877,549Liabilities 2021: $639,410Net Assets 2021: $1,238,1392021Assets 2022: $2,240,989Liabilities 2022: $918,619Net Assets 2022: $1,322,3702022Assets 2023: $2,127,788Liabilities 2023: $672,017Net Assets 2023: $1,455,7712023Assets 2024: $2,554,099Liabilities 2024: $1,105,038Net Assets 2024: $1,449,0612024

Highlighted filing

2019

Assets$2,002,302
Liabilities$924,168
Net Assets$1,078,134

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2011: $344,721Expenses 2011: $275,130Net Income 2011: $69,5912011Revenue 2012: $377,329Expenses 2012: $326,299Net Income 2012: $51,0302012Expenses 2013: $302,2542013Revenue 2014: $358,465Expenses 2014: $344,043Net Income 2014: $14,4222014Revenue 2015: $444,099Expenses 2015: $381,005Net Income 2015: $63,0942015Revenue 2016: $472,632Expenses 2016: $382,789Net Income 2016: $89,8432016Revenue 2017: $456,579Expenses 2017: $381,291Net Income 2017: $75,2882017Revenue 2018: $459,577Expenses 2018: $387,487Net Income 2018: $72,0902018Revenue 2019: $471,993Expenses 2019: $383,056Net Income 2019: $88,9372019Revenue 2020: $473,419Expenses 2020: $408,927Net Income 2020: $64,4922020Revenue 2021: $494,309Expenses 2021: $406,796Net Income 2021: $87,5132021Revenue 2022: $520,072Expenses 2022: $435,841Net Income 2022: $84,2312022Revenue 2023: $641,537Expenses 2023: $508,136Net Income 2023: $133,4012023Revenue 2024: $645,013Expenses 2024: $651,723Net Income 2024: -$6,7102024

Highlighted filing

2019

Revenue$471,993
Expenses$383,056
Net Income$88,937
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Jan 14, 2020
Return Version
2018v3.1
Gross Receipts
$480,003
Mission and Program Overview

Mission

The mission of this department shall be to encourage fire prevention and education, to provide fire protection, and to prevent the loss of life and property by fire within our district and through mutual aid to adjacent territories.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,531,274$1,541,003▲ $9,729
Savings and Temporary Cash Investments$348,153$334,707▼ $13,446
Cash and Non-Interest-Bearing Accounts$148,617$108,588▼ $40,029
Prepaid Expenses and Deferred Charges$24,709$15,832▼ $8,877
Pledges and Grants Receivable$990$2,172▲ $1,182
Total Assets$2,053,743$2,002,302▼ $51,441
Liabilities
Mortgage Notes Payable Secured by Investment Property$564,407$518,329▼ $46,078
Tax Exempt Bond Liabilities$472,935$383,267▼ $89,668
Accounts Payable and Accrued Expenses$27,204$22,572▼ $4,632
Total Liabilities$1,064,546$924,168▼ $140,378
Net Assets / Fund Balance
Unrestricted Net Assets$965,975$1,054,912▲ $88,937
Temporarily Rstr Net Assets$23,222$23,222→ $0
Total Net Assets Fund Balance$989,197$1,078,134▲ $88,937
Total Liabilities and Net Assets / Fund Balance$2,053,743$2,002,302▼ $51,441

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$449,467$2,464,650$2,914,117
Other Land Buildings$942,243$40,088$982,331
Buildings$141,276$393,485$534,761
Land$8,017-$8,017
Compensation and Service Providers

Board Members and Trustees

NameTitle
J D NelsonPresident
M R HusemanVice President
J PhetteplaceChaplain
J a NelsonFire Chief
G Hayden IvMember at Large
R Oliver JrMember at Large
L a HammettSecretary
M C PettitTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$456,667
Program Service Revenue
$0
Investment Income
$1,150
Other Revenue
$14,176
All Other Contributions
$12,138
Change in Net Assets
$88,937

Audited Revenue Reconciliation

Revenue per Audited Statements
$471,993
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$189,780
Total Revenue per Audited Statements
$661,773
Total Revenue per Form 990
$471,993
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$383,056
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$147,062--$147,062
Insurance$52,886--$52,886
Occupancy$51,342--$51,342
Fees for Services Accounting-$17,723-$17,723
Interest$15,599--$15,599
All Other Expenses$10,816$2,986-$13,802
Office Expenses$8,998--$8,998
Other Expenses$8,179$14,944-$8,179
Conferences and Meetings$3,519--$3,519
Information Technology$375--$375
Total Functional Expenses$347,403$35,653$0$383,056

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$572,836
Expenses per Audited Statements$383,056
Total Expenses per Form 990$383,056
Expenses Not Reported on Form 990$189,780
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$11,211
Fundraising Gross Income$10,476
Fundraising Direct Expenses$6,535
Gaming Direct Expenses$1,475
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Bond Issues

BondIssuerIssuedIssue PricePurpose
BSeventh District Vfd Inc2013-10-28$570,000PURCHASE PUMPER
ASeventh District Vfd Inc2011-05-18$310,000PURCHASE FIRE TRUCK

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
B$570,000-$259,685-
A$310,000$253$237,048-

Bond Financing Compliance

No rebate due
No
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
No
Corrective action procedures
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
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
Yes
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 2

Related party information among officers j.d. Nelson, president,and j.a. Nelson, fire chief, have a family relationship

Form 990, Part VI, Section A, Line 6

The department consists of six types of membership: probationary, junior, active, honorary, lifetime, and auxiliary. The firefighting components of the department shall be limited to probationary, junior, active, and lifetime members. Probationary members are persons of good moral character and standing who shall be at least sixteen years of age and reside in st. Mary's county and not belong to another volunteer fire company in the county. Junior members are persons between sixteen and eighteen years of age and must reside in st. Mary's county and not belong to another volunteer fire company in the county. Active members are persons of good moral character and standing who shall be at least eighteen years of age and reside in st. Mary's county and not belong to another volunteer fire company in the county. Honorary members are limited to any active member who, because of age, condition of health, or other good cause, cannot further assume their duties to the department as an active member. Prospective honorary members shall have served a minimum of ten years as an active member. Probationary and junior membership time can be included. Lifetime members shall be limited to an active member in good standing who has served at least twenty-five years as an active member. Auxiliary members are persons of good moral character and standing, at least sixteen years of age, who will abide by the preamble and by-laws of the seventh district volunteer fire department auxiliary. Auxiliary members must live in st. Mary's county and can be a member of another fire or rescue squad auxiliary.

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

All elective officers shall be elected at the regular november business meeting or the next regular business meeting following their nomination. Only those candidates whose nominations were placed on record at the preceding business meeting shall be eligible to compete in the election. All elective officers shall be elected by secret ballot, and must receive a majority vote of those present and voting. Absentee ballots shall not be accepted. The by-laws outline procedures for votes failing to give a majority.

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

Decisions subject to approval of members: probationary and junior members have no vote in the affairs of the department. Active members shall be entitled to vote on all affairs of the department, except when on leave of absence or when they have not attended three of the six previous business meetings, unless excused by the executive committee. Honorary members have a voice but no vote in the affairs of the department. Lifetime members not retaining active membership status shall be entitled to vote on all affairs of the department, except when they have not attended three of the six previous business meetings.

Form 990, Part VI, Section B, Line 11B

Organization's process to review form 990- a completed copy of the form 990 is provided to the board of directors for review and comment prior to filing.

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

Interested persons are required to disclose the existence of possible or actual conflicts of interest to the board of directors, including all material facts.

Form 990, Part VI, Section C, Line 19

Governing documents, policies, and financial statements are made available upon written request to the organization.

Filing and Contact Details

Filer

Filer Name
Seventh District Volunteer Fire
EIN
52-1060362
Phone
3017693600
Address
PO BOX 206, AVENUE, MD 20609

Signing Officer

Name
J D Nelson
Title
President
Phone
3017693600
Signed
2020-01-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
J D Nelson
Formed
1949
Legal Domicile
Md
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
36

Preparer

Firm
Heimlantz Cpas & Advisors LLC
Address
22738 MAPLE ROAD STE 201, LEXINGTON PARK, MD 20653
Preparer
Joshua S Price CPA
Phone
3018623367
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The organization is exempt from federal income tax under section 501 (c) (4) of the internal revenue code. However, income from certain activities not directly related to the organization's tax-exempt purpose is subject to taxation as unrelated business income. The organization did not conduct unrelated business activities for the year ended june 30, 2019. Accounting principles generally accepted in the united states of america require management of an organization to evaluate tax positions taken by the organization and recognize income tax liability if the organization has taken an uncertain tax position that more likely than not would be sustained upon examination by the internal revenue service. Management has evaluated the tax positions taken by the organization and concluded that, as of june 30, 2019, there are no uncertain positions taken or expected to be taken that would require the recognition of a liability or disclosure in the financial statements.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Fundraising expense reported net for tax 8,010.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Fundraising expense reported net for tax 8,010.

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IRS990/ActivityOrMissionDesc0THE MISSION OF THIS DEPARTMENT SHALL BE TO ENCOURAGE FIRE PREVENTION AND EDUCATION, TO PROVIDE FIRE PROTECTION, AND TO PREVENT THE LOSS OF LIFE AND PROPERTY BY FIRE WITHIN OUR DISTRICT AND THROUGH MUTUAL AID TO ADJACENT TERRITORIES.
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IRS990/Desc0THE ORGANIZATION PROVIDES VOLUNTEER FIRE PROTECTION, EDUCATION, AND PREVENTION SERVICE. STRATEGIC PLANNING, BOTH LONG AND SHORT-TERM, WELL-DIRECTED TRAINING PROGRAMS, PUBLIC AWARENESS WITH RESPECT TO FIRE EDUCATION AND PREVENTION, AND AN UNTIRING EFFORT TO PROVIDE THE RESIDENTS OF OUR FIRST DUE AREA, AS WELL AS ST. MARY'S COUNTY, THE MOST PROFESSIONAL VOLUNTEER FIRE SYSTEM IN AMERICA WILL CONTINUE TO BE THE GOALS AND OBJECTIVE OF THIS DEPARTMENT. THE DEPARTMENT RESPONDED TO A TOTAL OF 341 INCIDENTS IN THE FISCAL YEAR ENDED 06/30/2019. ALL SERVICES ARE PROVIDED BY VOLUNTEERS FROM THE COMMUNITY. VOLUNTEERS HAVE THE OPPORTUNITY TO TAKE PART IN MANY DAY TO DAY ACTIVITIES, SOME OF WHICH INCLUDE RESPONDING TO EMERGENCY CALLS, EXTINGUISHING FIRES, PROVIDING MEDICAL CARE, GIVING DEMONSTRATIONS TO SCHOOL CHILDREN, AND TAKING PART IN MANY OTHER EVENTS AND FUNCTIONS. THE FIRE PREVENTION MESSAGE IS SPREAD IN MANY WAYS, INCLUDING FIREHOUSE TOURS, SCHOOL VISITS, COMMUNITY EVENTS, AND SPECIALIZED TRAINING, ALL OF WHICH PROVIDE CHILDREN AND ADULTS WITH THE KNOWLEDGE TO PRACTICE FIRE SAFETY IN THEIR HOMES AND DURING THEIR DAILY ACTIVITIES.
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
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IRS990/MissionDesc0THE MISSION OF THIS DEPARTMENT SHALL BE TO ENCOURAGE FIRE PREVENTION AND EDUCATION, TO PROVIDE FIRE PROTECTION, AND TO PREVENT THE LOSS OF LIFE AND PROPERTY BY FIRE WITHIN OUR DISTRICT AND THROUGH MUTUAL AID TO ADJACENT TERRITORIES.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0564407
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0518329
IRS990/NetAssetsOrFundBalancesBOYAmt0989197
IRS990/NetAssetsOrFundBalancesEOYAmt01078134
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt03941
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt03941
IRS990/NetIncomeFromGamingGrp/ExclusionAmt09736
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt09736
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt051342
IRS990/OccupancyGrp/TotalAmt051342
IRS990/OfficeExpensesGrp/ProgramServicesAmt08998
IRS990/OfficeExpensesGrp/TotalAmt08998
IRS990/OfficerMailingAddressInd00
IRS990/OnBehalfOfIssuerInd01
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0EQUIPMENT MAINT & REPAI
IRS990/OtherExpensesGrp/Desc1AWARDS & RECOGNITION
IRS990/OtherExpensesGrp/Desc2SMALL TOOLS
IRS990/OtherExpensesGrp/Desc3MOTOR FUEL
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt014944
IRS990/OtherExpensesGrp/ProgramServicesAmt039590
IRS990/OtherExpensesGrp/ProgramServicesAmt19037
IRS990/OtherExpensesGrp/ProgramServicesAmt28179
IRS990/OtherExpensesGrp/TotalAmt039590
IRS990/OtherExpensesGrp/TotalAmt114944
IRS990/OtherExpensesGrp/TotalAmt29037
IRS990/OtherExpensesGrp/TotalAmt38179
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS REVENUE
IRS990/OtherRevenueMiscGrp/ExclusionAmt0499
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0499
IRS990/OtherRevenueTotalAmt0499
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0990
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt02172
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt024709
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt015832
IRS990/PrincipalOfficerNm0J D NELSON
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0446389
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt01435
IRS990/PYOtherExpensesAmt0387487
IRS990/PYOtherRevenueAmt011753
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt072090
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0387487
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0459577
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt088937
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0348153
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0334707
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/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0141276
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0393485
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0534761
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt0181770
IRS990ScheduleD/DonatedServicesUseFcltsAmt0181770
IRS990ScheduleD/EquipmentGrp/BookValueAmt0449467
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02464650
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02914117
IRS990ScheduleD/ExpensesNotReportedAmt0189780
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0383056
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt08017
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt08017
IRS990ScheduleD/OtherExpensesIncludedAmt08010
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0942243
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt040088
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0982331
IRS990ScheduleD/OtherRevenueAmt08010
IRS990ScheduleD/RevenueNotReportedAmt0189780
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0471993
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501 (C) (4) OF THE INTERNAL REVENUE CODE. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE ORGANIZATION'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. THE ORGANIZATION DID NOT CONDUCT UNRELATED BUSINESS ACTIVITIES FOR THE YEAR ENDED JUNE 30, 2019. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT OF AN ORGANIZATION TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE INCOME TAX LIABILITY IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE LIKELY THAN NOT WOULD BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. MANAGEMENT HAS EVALUATED THE TAX POSITIONS TAKEN BY THE ORGANIZATION AND CONCLUDED THAT, AS OF JUNE 30, 2019, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE THE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1FUNDRAISING EXPENSE REPORTED NET FOR TAX 8,010.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2FUNDRAISING EXPENSE REPORTED NET FOR TAX 8,010.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01541003
IRS990ScheduleD/TotalExpensesPerForm990Amt0383056
IRS990ScheduleD/TotalRevenuePerForm990Amt0471993
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0661773
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0572836
IRS990/ScheduleJRequiredInd00
IRS990ScheduleK/ProceduresCorrectiveActionGrp/BondReferenceCd0A
IRS990ScheduleK/ProceduresCorrectiveActionGrp/BondReferenceCd1B
IRS990ScheduleK/ProceduresCorrectiveActionGrp/ProceduresCorrectiveActionInd01
IRS990ScheduleK/ProceduresCorrectiveActionGrp/ProceduresCorrectiveActionInd11
IRS990ScheduleK/SupplementalInformationDetail/ExplanationTxt0SEVENTH DISTRICT VFD, INC. FORM 8038-G WAS FILED LISTING THE ISSUE PRICE IN THE AMOUNT OF $319,321. THIS INCLUDES $310,000 OF PROCEEDS TO BE USED FOR A LEASE-PURCHASE AGREEMENT ON FIRE TRUCK EQUIPMENT AND $9,321 OF ADDITIONAL COSTS PRIOR TO THE FINAL ASSIGNMENT OF THE LEASE-PURCHASE AGREEMENT.
IRS990ScheduleK/SupplementalInformationDetail/ExplanationTxt1SEVENTH DISTRICT VFD, INC. FORM 8038-G WAS FILED LISTING THE ISSUE PRICE IN THE AMOUNT OF $582,205. THIS INCLUDES $570,000 OF PROCEEDS TO BE USED FOR A LEASE-PURCHASE AGREEMENT ON PUMPER EQUIPMENT AND $12,205 OF ADDITIONAL COSTS PRIOR TO THE FINAL ASSIGNMENT OF THE LEASE-PURCHASE AGREEMENT.
IRS990ScheduleK/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE K- ADDITIONAL INFORMATION
IRS990ScheduleK/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE K- ADDITIONAL INFORMATION
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/BondReferenceCd1B
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/ExceptionToRebateInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/ExceptionToRebateInd10
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/Form8038TFiledInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/Form8038TFiledInd10
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInd10
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInGICInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInGICInd10
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/HedgeIdentifiedInBksAndRecInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/HedgeIdentifiedInBksAndRecInd10
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/NoRebateDueInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/NoRebateDueInd10
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/RebateNotDueYetInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/RebateNotDueYetInd10
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/VariableRateIssueInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/VariableRateIssueInd10
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/WrittenProcToMonitorReqsInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/WrittenProcToMonitorReqsInd10
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt02011-05-18
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt12013-10-28
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuerEIN0521060362
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuerEIN1521060362
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondReferenceCd1B
IRS990ScheduleK/TaxExemptBondsIssuesGrp/DefeasedInd00
IRS990ScheduleK/TaxExemptBondsIssuesGrp/DefeasedInd10
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuePriceAmt0310000
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuePriceAmt1570000
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt0SEVENTH DISTRICT VFD INC
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt1SEVENTH DISTRICT VFD INC
IRS990ScheduleK/TaxExemptBondsIssuesGrp/OnBehalfOfIssuerInd01
IRS990ScheduleK/TaxExemptBondsIssuesGrp/OnBehalfOfIssuerInd11
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PoolFinancingInd00
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PoolFinancingInd10
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PurposeDesc0PURCHASE FIRE TRUCK
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PurposeDesc1PURCHASE PUMPER
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyLeaseArrangementsInd00
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyLeaseArrangementsInd10
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyResearchAgreementsInd00
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyResearchAgreementsInd10
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondIssMeetPrvtSecPymtTestInd00
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondIssMeetPrvtSecPymtTestInd10
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondReferenceCd1B
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ChangeInUseBondFinancedPropInd00
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ChangeInUseBondFinancedPropInd10
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/MgmtContractBondFincdPropInd00
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/MgmtContractBondFincdPropInd10
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/OwningBondFinancedPropertyInd00
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/OwningBondFinancedPropertyInd10
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ProcsNonqualifiedBondRemdtdInd00
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ProcsNonqualifiedBondRemdtdInd10
IRS990ScheduleK/TaxExemptBondsProceedsGrp/AdequateBooksAndRecMaintInd01
IRS990ScheduleK/TaxExemptBondsProceedsGrp/AdequateBooksAndRecMaintInd11
IRS990ScheduleK/TaxExemptBondsProceedsGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsProceedsGrp/BondReferenceCd1B
IRS990ScheduleK/TaxExemptBondsProceedsGrp/CapitalExpendituresAmt0309747
IRS990ScheduleK/TaxExemptBondsProceedsGrp/CapitalExpendituresAmt1570000
IRS990ScheduleK/TaxExemptBondsProceedsGrp/FinalAllocationMadeInd01
IRS990ScheduleK/TaxExemptBondsProceedsGrp/FinalAllocationMadeInd11
IRS990ScheduleK/TaxExemptBondsProceedsGrp/OtherSpentProceedsAmt0253
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxableBondsInd00
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxableBondsInd10
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxExemptBondsInd00
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxExemptBondsInd10
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RetiredAmt0237048
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RetiredAmt1259685
IRS990ScheduleK/TaxExemptBondsProceedsGrp/SubstantialCompletionYr02012
IRS990ScheduleK/TaxExemptBondsProceedsGrp/SubstantialCompletionYr12014
IRS990ScheduleK/TaxExemptBondsProceedsGrp/TotalProceedsAmt0310000
IRS990ScheduleK/TaxExemptBondsProceedsGrp/TotalProceedsAmt1570000
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0RELATED PARTY INFORMATION AMONG OFFICERS J.D. NELSON, PRESIDENT,AND J.A. NELSON, FIRE CHIEF, HAVE A FAMILY RELATIONSHIP
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE DEPARTMENT CONSISTS OF SIX TYPES OF MEMBERSHIP: PROBATIONARY, JUNIOR, ACTIVE, HONORARY, LIFETIME, AND AUXILIARY. THE FIREFIGHTING COMPONENTS OF THE DEPARTMENT SHALL BE LIMITED TO PROBATIONARY, JUNIOR, ACTIVE, AND LIFETIME MEMBERS. PROBATIONARY MEMBERS ARE PERSONS OF GOOD MORAL CHARACTER AND STANDING WHO SHALL BE AT LEAST SIXTEEN YEARS OF AGE AND RESIDE IN ST. MARY'S COUNTY AND NOT BELONG TO ANOTHER VOLUNTEER FIRE COMPANY IN THE COUNTY. JUNIOR MEMBERS ARE PERSONS BETWEEN SIXTEEN AND EIGHTEEN YEARS OF AGE AND MUST RESIDE IN ST. MARY'S COUNTY AND NOT BELONG TO ANOTHER VOLUNTEER FIRE COMPANY IN THE COUNTY. ACTIVE MEMBERS ARE PERSONS OF GOOD MORAL CHARACTER AND STANDING WHO SHALL BE AT LEAST EIGHTEEN YEARS OF AGE AND RESIDE IN ST. MARY'S COUNTY AND NOT BELONG TO ANOTHER VOLUNTEER FIRE COMPANY IN THE COUNTY. HONORARY MEMBERS ARE LIMITED TO ANY ACTIVE MEMBER WHO, BECAUSE OF AGE, CONDITION OF HEALTH, OR OTHER GOOD CAUSE, CANNOT FURTHER ASSUME THEIR DUTIES TO THE DEPARTMENT AS AN ACTIVE MEMBER. PROSPECTIVE HONORARY MEMBERS SHALL HAVE SERVED A MINIMUM OF TEN YEARS AS AN ACTIVE MEMBER. PROBATIONARY AND JUNIOR MEMBERSHIP TIME CAN BE INCLUDED. LIFETIME MEMBERS SHALL BE LIMITED TO AN ACTIVE MEMBER IN GOOD STANDING WHO HAS SERVED AT LEAST TWENTY-FIVE YEARS AS AN ACTIVE MEMBER. AUXILIARY MEMBERS ARE PERSONS OF GOOD MORAL CHARACTER AND STANDING, AT LEAST SIXTEEN YEARS OF AGE, WHO WILL ABIDE BY THE PREAMBLE AND BY-LAWS OF THE SEVENTH DISTRICT VOLUNTEER FIRE DEPARTMENT AUXILIARY. AUXILIARY MEMBERS MUST LIVE IN ST. MARY'S COUNTY AND CAN BE A MEMBER OF ANOTHER FIRE OR RESCUE SQUAD AUXILIARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL ELECTIVE OFFICERS SHALL BE ELECTED AT THE REGULAR NOVEMBER BUSINESS MEETING OR THE NEXT REGULAR BUSINESS MEETING FOLLOWING THEIR NOMINATION. ONLY THOSE CANDIDATES WHOSE NOMINATIONS WERE PLACED ON RECORD AT THE PRECEDING BUSINESS MEETING SHALL BE ELIGIBLE TO COMPETE IN THE ELECTION. ALL ELECTIVE OFFICERS SHALL BE ELECTED BY SECRET BALLOT, AND MUST RECEIVE A MAJORITY VOTE OF THOSE PRESENT AND VOTING. ABSENTEE BALLOTS SHALL NOT BE ACCEPTED. THE BY-LAWS OUTLINE PROCEDURES FOR VOTES FAILING TO GIVE A MAJORITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DECISIONS SUBJECT TO APPROVAL OF MEMBERS: PROBATIONARY AND JUNIOR MEMBERS HAVE NO VOTE IN THE AFFAIRS OF THE DEPARTMENT. ACTIVE MEMBERS SHALL BE ENTITLED TO VOTE ON ALL AFFAIRS OF THE DEPARTMENT, EXCEPT WHEN ON LEAVE OF ABSENCE OR WHEN THEY HAVE NOT ATTENDED THREE OF THE SIX PREVIOUS BUSINESS MEETINGS, UNLESS EXCUSED BY THE EXECUTIVE COMMITTEE. HONORARY MEMBERS HAVE A VOICE BUT NO VOTE IN THE AFFAIRS OF THE DEPARTMENT. LIFETIME MEMBERS NOT RETAINING ACTIVE MEMBERSHIP STATUS SHALL BE ENTITLED TO VOTE ON ALL AFFAIRS OF THE DEPARTMENT, EXCEPT WHEN THEY HAVE NOT ATTENDED THREE OF THE SIX PREVIOUS BUSINESS MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ORGANIZATION'S PROCESS TO REVIEW FORM 990- A COMPLETED COPY OF THE FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW AND COMMENT PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5INTERESTED PERSONS ARE REQUIRED TO DISCLOSE THE EXISTENCE OF POSSIBLE OR ACTUAL CONFLICTS OF INTEREST TO THE BOARD OF DIRECTORS, INCLUDING ALL MATERIAL FACTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON WRITTEN REQUEST TO THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.55$1.11$1.45$0.65$0.65$0.01
2023Detailed filing. Detailed filing data is available for this year.$2.13$0.67$1.46$0.64$0.51$0.13
2022Detailed filing. Detailed filing data is available for this year.$2.24$0.92$1.32$0.52$0.44$0.08
2021Detailed filing. Detailed filing data is available for this year.$1.88$0.64$1.24$0.49$0.41$0.09
2020Detailed filing. Detailed filing data is available for this year.$1.94$0.79$1.14$0.47$0.41$0.06
2019Detailed filing. Detailed filing data is available for this year.$2.00$0.92$1.08$0.47$0.38$0.09
2018Summary only. Only limited summary data is available for this year.$2.05$1.06$0.99$0.46$0.39$0.07
2017Summary only. Only limited summary data is available for this year.$2.12$1.21$0.92$0.46$0.38$0.08
2016Summary only. Only limited summary data is available for this year.$2.24$1.40$0.84$0.47$0.38$0.09
2015Summary only. Only limited summary data is available for this year.$2.21$1.46$0.75$0.44$0.38$0.06
2014Summary only. Only limited summary data is available for this year.$1.53$0.84$0.69$0.36$0.34$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.95$0.27$0.67$0.30
2012Summary only. Only limited summary data is available for this year.$0.93$0.30$0.62$0.38$0.33$0.05
2011Summary only. Only limited summary data is available for this year.$0.94$0.37$0.57$0.34$0.28$0.07