Civic Intelligence

Congressional Fire Services Institute Inc.

990 • Fiscal year 2023 • EIN 52-1613732

Oct 01, 2022 to Sep 30, 2023 • Filed on Aug 14, 2024

1101 Wilson Blvd 6th FloorArlington, VA 22209

(202) 371-1277

Siviq Scores

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

Liabilities / Assets

45th percentile

0.01x

Higher debt load relative to assets than 45% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

45th percentile

0.01x

Higher debt load relative to revenue than 45% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

61st percentile

11%

Higher net margin than 61% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

94th percentile

$145,266

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 28.7% of source-year revenue.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

61st percentile

9.1%

Faster asset growth than 61% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

78th percentile

42%

Faster revenue growth than 78% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Up

$629,832

Up $52,577 (+9.1%) from 2022

Net Assets

Up

$624,179

Up $54,214 (+9.5%) from 2022

Liabilities

Down

$5,653

Down $1,637 (-22%) from 2022

Revenue

Up

$506,480

Up $149,902 (+42%) from 2022

Expenses

Up

$452,266

Up $26,956 (+6.3%) from 2022

Net Income

Up

$54,214

Up $122,946 (+179%) from 2022

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

2023

Assets$629,832
Liabilities$5,653
Net Assets$624,179

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

2023

Revenue$506,480
Expenses$452,266
Net Income$54,214
Jump To
Filing Snapshot
Filing Period
Oct 1, 2022 to Sep 30, 2023
Signed
Aug 14, 2024
Return Version
2022v5.0
Gross Receipts
$805,320
Mission and Program Overview

Mission

Educate public on fire safety issues

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$573,720$625,528▲ $51,808
Land, Buildings, and Equipment, Net$1,208--
Total Assets$577,255$629,832▲ $52,577
Other Assets Total$2,327$4,304▲ $1,977
Liabilities
Other Liabilities$7,290$5,653▼ $1,637
Total Liabilities$7,290$5,653▼ $1,637
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$569,965$624,179▲ $54,214
Total Net Assets Fund Balance$569,965$624,179▲ $54,214
Total Liabilities and Net Assets / Fund Balance$577,255$629,832▲ $52,577

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$8,540$8,540
Other Land Buildings-$1,410$1,410
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
William M WebbExec. DirectFT$140,969$4,297$145,266

Board Members and Trustees

NameTitle
Jim EsteppPresident
Keith BrandstedterBoard Member
Nicole ForziatiBoard Member
Shane RayBoard Member
Stephen P AustinBoard Member
Christopher NealSecretary/tr
Peggy EcholsVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$680,049
Program Service Revenue
$0
Investment Income
$907
Other Revenue
$-174,476
All Other Contributions
$376,731
Change in Net Assets
$54,214
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$343,355
Other Expenses$108,911
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees-$148,674-$148,674
Other Salaries and Wages$141,226--$141,226
Payroll Taxes$15,614$15,833-$31,447
Fees for Services Other-$27,425-$27,425
Occupancy$9,108$13,662-$22,770
Other Employee Benefits-$13,184-$13,184
Conferences and Meetings$12,734--$12,734
Pension Plan Contributions$3,052$5,772-$8,824
Office Expenses$2,410$5,291-$7,701
Travel$6,525--$6,525
Insurance-$2,808-$2,808
All Other Expenses$250$1,513-$1,763
Other Expenses$9,431$1,318-$1,318
Depreciation Depletion-$1,208-$1,208
Total Functional Expenses$200,350$251,916$0$452,266
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$299,380
Fundraising Gross Income$124,094
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Symposium$150,756$90,251$297,524$-207,273
Special Program$144,406$33,843$1,856$31,987
Total Events$295,162$124,094$299,380$-175,286
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Card Payable$3,613
Pension Payable$2,040
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
1101 WILSON BLVD 6TH FLOOR, ARLINGTON, VA 22209

Signing Officer

Name
William M Webb
Title
Exec. Director
Phone
2023711277
Signed
2024-08-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jim Estepp
Formed
1989
Legal Domicile
De
Voting Board Members
6
Independent Board Members
6
Employees
3
Volunteers
3

Preparer

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

Financial Statement Notes

Schedule D, Page 3, Part X

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, 2023 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.

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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/Desc0CREDIT CARD PAYABLE
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT 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, 2023 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.
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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IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02024-08-08 14:25:15Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0WILLIAM M WEBB
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXEC. DIRECTOR

Document Assets

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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