Civic Intelligence

Congressional Fire Services Institute Inc.

990 • Fiscal year 2020 • EIN 52-1613732

Oct 01, 2019 to Sep 30, 2020 • Filed on Aug 06, 2021

1530 Wilson Boulevard Suite 520Arlington, VA 22209

(202) 371-1277

Siviq Scores

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

Liabilities / Assets

59th percentile

0.09x

Higher debt load relative to assets than 59% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

60th percentile

0.12x

Higher debt load relative to revenue than 60% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Net Margin

52nd percentile

7.4%

Higher net margin than 52% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

92nd percentile

$126,375

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 25.6% of source-year revenue.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Asset Growth

66th percentile

18%

Faster asset growth than 66% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

51st percentile

-0.5%

Faster revenue growth than 51% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Assets

Up

$617,785

Up $92,751 (+18%) from 2019

Net Assets

Up

$559,172

Up $36,761 (+7.0%) from 2019

Liabilities

Up

$58,613

Up $55,990 (+2135%) from 2019

Revenue

Down

$493,761

Down $2,238 (-0.5%) from 2019

Expenses

Down

$457,000

Down $28,079 (-5.8%) from 2019

Net Income

Up

$36,761

Up $25,841 (+237%) from 2019

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2010: $562,389Liabilities 2010: $10,307Net Assets 2010: $552,0822010Assets 2011: $538,136Liabilities 2011: $6,764Net Assets 2011: $531,3722011Assets 2012: $495,138Liabilities 2012: $2,529Net Assets 2012: $492,6092012Assets 2013: $499,592Liabilities 2013: $0Net Assets 2013: $499,5922013Assets 2014: $478,158Liabilities 2014: $4,852Net Assets 2014: $473,3062014Assets 2015: $508,264Liabilities 2015: $3,277Net Assets 2015: $504,9872015Assets 2016: $556,779Liabilities 2016: $5,891Net Assets 2016: $550,8882016Assets 2017: $518,440Liabilities 2017: $3,985Net Assets 2017: $514,4552017Assets 2018: $511,938Liabilities 2018: $447Net Assets 2018: $511,4912018Assets 2019: $525,034Liabilities 2019: $2,623Net Assets 2019: $522,4112019Assets 2020: $617,785Liabilities 2020: $58,613Net Assets 2020: $559,1722020Assets 2021: $654,238Liabilities 2021: $15,541Net Assets 2021: $638,6972021Assets 2022: $577,255Liabilities 2022: $7,290Net Assets 2022: $569,9652022Assets 2023: $629,832Liabilities 2023: $5,653Net Assets 2023: $624,1792023Assets 2024: $643,354Liabilities 2024: $3,348Net Assets 2024: $640,0062024

Highlighted filing

2020

Assets$617,785
Liabilities$58,613
Net Assets$559,172

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2010: $548,4112010Expenses 2011: $493,7762011Expenses 2012: $479,1262012Revenue 2013: $432,396Expenses 2013: $425,413Net Income 2013: $6,9832013Revenue 2014: $411,903Expenses 2014: $438,189Net Income 2014: -$26,2862014Revenue 2015: $462,480Expenses 2015: $430,799Net Income 2015: $31,6812015Revenue 2016: $522,667Expenses 2016: $476,766Net Income 2016: $45,9012016Revenue 2017: $454,899Expenses 2017: $491,332Net Income 2017: -$36,4332017Revenue 2018: $461,657Expenses 2018: $464,621Net Income 2018: -$2,9642018Revenue 2019: $495,999Expenses 2019: $485,079Net Income 2019: $10,9202019Revenue 2020: $493,761Expenses 2020: $457,000Net Income 2020: $36,7612020Revenue 2021: $516,331Expenses 2021: $436,807Net Income 2021: $79,5242021Revenue 2022: $356,578Expenses 2022: $425,310Net Income 2022: -$68,7322022Revenue 2023: $506,480Expenses 2023: $452,266Net Income 2023: $54,2142023Revenue 2024: $478,278Expenses 2024: $462,451Net Income 2024: $15,8272024

Highlighted filing

2020

Revenue$493,761
Expenses$457,000
Net Income$36,761
Jump To
Filing Snapshot
Filing Period
Oct 1, 2019 to Sep 30, 2020
Signed
Aug 6, 2021
Return Version
2019v5.0
Gross Receipts
$530,009
Mission and Program Overview

Mission

Educate public on fire safety issues

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$511,837$607,102▲ $95,265
Land, Buildings, and Equipment, Net$6,705$4,191▼ $2,514
Cash and Non-Interest-Bearing Accounts$405$405→ $0
Total Assets$525,034$617,785▲ $92,751
Other Assets Total$6,087$6,087→ $0
Liabilities
Other Liabilities$2,623$58,613▲ $55,990
Total Liabilities$2,623$58,613▲ $55,990
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$522,411$559,172▲ $36,761
Total Net Assets Fund Balance$522,411$559,172▲ $36,761
Total Liabilities and Net Assets / Fund Balance$525,034$617,785▲ $92,751

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$4,191$16,685$20,876
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
William M WebbExec. DirectFT$126,375$126,375

Board Members and Trustees

NameTitle
William JenawayPresident
Shane RayBoard Member
Peggy EcholsTrustee/dire
Stephen P AustinTrustee/dire
Christopher NealSecretary/tr
Jim EsteppVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$351,463
Program Service Revenue
$0
Investment Income
$937
Other Revenue
$141,361
All Other Contributions
$65,505
Change in Net Assets
$36,761
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$313,932
Other Expenses$143,068
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$64,523$78,354-$142,877
Current Officers, Directors, Trustees, and Key Employees$31,594$94,781-$126,375
Occupancy$30,495$45,743-$76,238
Payroll Taxes$7,353$11,747-$19,100
Other Employee Benefits-$18,004-$18,004
Office Expenses$8,817$3,117-$11,934
Fees for Services Accounting-$9,075-$9,075
Fees for Services Other-$8,655-$8,655
Pension Plan Contributions$3,030$4,546-$7,576
Insurance-$6,614-$6,614
All Other Expenses$600$4,553-$5,153
Depreciation Depletion-$2,514-$2,514
Other Expenses$8,378$2,484-$2,484
Travel$1,334--$1,334
Total Functional Expenses$156,124$300,876$0$457,000
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$168,988
Fundraising Direct Expenses$22,403
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Dinner$436,088$150,130$13,902$136,228
Other Fund Rais$18,858$18,858$8,501$10,357
Total Events$454,946$168,988$22,403$146,585
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Ppp Loan Payable$54,830
Social Security Tax Deferral$3,487
Credit Card Payable$296
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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, Page 6, Part VI, Line 11B

A draft copy of form 990 is provided to the board of directors prior to filing.

Form 990, Page 6, Part VI, Line 12C

Conflict of interest policy is discussed at board meetings annually and as needed.

Form 990, Page 6, Part VI, Line 15A

Any time staff salary/compensation increases are being considered, the board of directors and executive director review evaluations and make recommendations. The board will convene an executive session to privately consider the salary/compensation increases of the executive director.

Form 990, Page 6, Part VI, Line 15B

See explanation per 15a above.

Form 990, Page 6, Part VI, Line 19

The above documents are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Congressional Fire Services
EIN
52-1613732
Phone
2023711277
Address
1530 WILSON BOULEVARD SUITE 520, ARLINGTON, VA 22209

Signing Officer

Name
William M Webb
Title
Exec. Director
Phone
2023711277
Signed
2021-08-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
William Jenaway
Formed
1989
Legal Domicile
De
Voting Board Members
6
Independent Board Members
6
Employees
5
Volunteers
3

Preparer

Firm
Barsz Gowie Amon & Fultz LLC
Address
1400 N PROVIDENCE RD BUILDING 2 STE, MEDIA, PA 19063
Preparer
Michael I Amon CPA
Phone
6105651120
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

The congressional fire services institute (the "institute") has adopted asc 740-10, income taxes, as it relates to uncertain tax positions. Management is required to evaluate tax positions taken and recognize a tax liability (or asset) if the institute has taken an uncertain position that more than likely than would not be sustained upon examination by taxing authorities. Management has analyzed the tax positions taken and has concluded that as of september 30, 2020 there are no uncertain tax positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. None of the institute's federal tax returns are currently under examination by the internal revenue service (the "irs"). Management does not believe there is any unrelated business income for the year ended september 30, 2020.

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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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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PPP LOAN PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1SOCIAL SECURITY TAX DEFERRAL
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2CREDIT CARD PAYABLE
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE CONGRESSIONAL FIRE SERVICES INSTITUTE (THE "INSTITUTE") HAS ADOPTED ASC 740-10, INCOME TAXES, AS IT RELATES TO UNCERTAIN TAX POSITIONS. MANAGEMENT IS REQUIRED TO EVALUATE TAX POSITIONS TAKEN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE INSTITUTE HAS TAKEN AN UNCERTAIN POSITION THAT MORE THAN LIKELY THAN WOULD NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN AND HAS CONCLUDED THAT AS OF SEPTEMBER 30, 2020 THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. NONE OF THE INSTITUTE'S FEDERAL TAX RETURNS ARE CURRENTLY UNDER EXAMINATION BY THE INTERNAL REVENUE SERVICE (THE "IRS"). MANAGEMENT DOES NOT BELIEVE THERE IS ANY UNRELATED BUSINESS INCOME FOR THE YEAR ENDED SEPTEMBER 30, 2020.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A DRAFT COPY OF FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CONFLICT OF INTEREST POLICY IS DISCUSSED AT BOARD MEETINGS ANNUALLY AND AS NEEDED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANY TIME STAFF SALARY/COMPENSATION INCREASES ARE BEING CONSIDERED, THE BOARD OF DIRECTORS AND EXECUTIVE DIRECTOR REVIEW EVALUATIONS AND MAKE RECOMMENDATIONS. THE BOARD WILL CONVENE AN EXECUTIVE SESSION TO PRIVATELY CONSIDER THE SALARY/COMPENSATION INCREASES OF THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SEE EXPLANATION PER 15A ABOVE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ABOVE DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0WILLIAM M WEBB
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXEC. DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum02023711277
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-08-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CONGRESSIONAL FIRE SERVICES
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0INSTITUTE INC
ReturnHeader/Filer/BusinessNameControlTxt0CONG
ReturnHeader/Filer/EIN0521613732

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.$6.43$0.03$6.40$4.78$4.62$0.16
2023Detailed filing. Detailed filing data is available for this year.$6.30$0.06$6.24$5.06$4.52$0.54
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.77$0.07$5.70$3.57$4.25$0.69
2021Detailed filing. Detailed filing data is available for this year.$6.54$0.16$6.39$5.16$4.37$0.80
2020Detailed filing. Detailed filing data is available for this year.$6.18$0.59$5.59$4.94$4.57$0.37
2019Detailed filing. Detailed filing data is available for this year.$5.25$0.03$5.22$4.96$4.85$0.11
2018Detailed filing. Detailed filing data is available for this year.$5.12$0.00$5.11$4.62$4.65$0.03
2017Detailed filing. Detailed filing data is available for this year.$5.18$0.04$5.14$4.55$4.91$0.36
2016Detailed filing. Detailed filing data is available for this year.$5.57$0.06$5.51$5.23$4.77$0.46
2015Detailed filing. Detailed filing data is available for this year.$5.08$0.03$5.05$4.62$4.31$0.32
2014Detailed filing. Detailed filing data is available for this year.$4.78$0.05$4.73$4.12$4.38$0.26
2013Summary only. Only limited summary data is available for this year.$5.00$0.00$5.00$4.32$4.25$0.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.95$0.03$4.93$4.79
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.38$0.07$5.31$4.94
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.62$0.10$5.52$5.48