Civic Intelligence

Rockaway Beach Volunteer Fire Co Inc

EIN 52-1802059 • 501(c)3 • Essex, MD

Profile

Fire supression and education.

1449 Sussex RdEssex, MD 21221

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2017

Liabilities / Revenue

62nd percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

9th percentile

-122%

Higher net margin than 9% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

10th percentile

-100%

Faster asset growth than 10% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

22nd percentile

-40%

Faster revenue growth than 22% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Down

$0

Down $574,490 (-100%) from 2016

Liabilities

Down

$0

Down $211,723 (-100%) from 2016

Net Assets

Down

$0

Down $362,767 (-100%) from 2016

Revenue

Down

$37,962

Down $25,720 (-40%) from 2016

Expenses

Down

$84,272

Down $110,060 (-57%) from 2016

Net Income

Up

-$46,310

Up $84,340 (+65%) from 2016

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.0M$500K$0Assets 2010: $735,482Liabilities 2010: $396,658Net Assets 2010: $338,8242010Assets 2011: $734,284Liabilities 2011: $405,387Net Assets 2011: $328,8972011Assets 2012: $855,570Liabilities 2012: $388,620Net Assets 2012: $466,9502012Assets 2013: $775,020Liabilities 2013: $344,886Net Assets 2013: $430,1342013Assets 2014: $718,150Liabilities 2014: $301,327Net Assets 2014: $416,8232014Assets 2015: $611,431Liabilities 2015: $257,370Net Assets 2015: $354,0612015Assets 2016: $574,490Liabilities 2016: $211,723Net Assets 2016: $362,7672016Assets 2017: $0Liabilities 2017: $0Net Assets 2017: $02017

Highlighted filing

2017

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100K-$200KExpenses 2010: $139,4242010Expenses 2011: $135,9602011Expenses 2012: $141,4562012Revenue 2013: $157,373Expenses 2013: $230,835Net Income 2013: -$73,4622013Revenue 2014: $103,248Expenses 2014: $132,907Net Income 2014: -$29,6592014Revenue 2015: $58,648Expenses 2015: $187,839Net Income 2015: -$129,1912015Revenue 2016: $63,682Expenses 2016: $194,332Net Income 2016: -$130,6502016Revenue 2017: $37,962Expenses 2017: $84,272Net Income 2017: -$46,3102017

Highlighted filing

2017

Revenue$37,962
Expenses$84,272
Net Income-$46,310

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 13, 2018
Return Version
2017v2.3
Gross Receipts
$37,962
Mission and Program Overview

Mission

Fire supression and education.

Fire suppresssion and education. 100% volunteer fire company, no paid employees.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$240,434$0▼ $240,434
Land, Buildings, and Equipment, Net$211,724$0▼ $211,724
Savings and Temporary Cash Investments$122,332$0▼ $122,332
Cash and Non-Interest-Bearing Accounts-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$574,490$0▼ $574,490
Other Assets Total-$0-
Liabilities
Other Liabilities$211,723$0▼ $211,723
Total Liabilities$211,723$0▼ $211,723
Net Assets / Fund Balance
Temporarily Rstr Net Assets$236,828$0▼ $236,828
Unrestricted Net Assets$122,332$0▼ $122,332
Permanently Rstr Net Assets$3,607$0▼ $3,607
Total Net Assets Fund Balance$362,767$0▼ $362,767
Total Liabilities and Net Assets / Fund Balance$574,490$0▼ $574,490
Compensation and Service Providers

Board Members and Trustees

NameTitle
Kevin NidaPresident
Michael StinsonVice President
Danielle DaySecretary
Frank SpanglerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$36,245
Program Service Revenue
$0
Investment Income
$250
Other Revenue
$1,467
All Other Contributions
$16,793
Change in Net Assets
$-46,310
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$84,272
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
Occupancy$16,734$9,010-$25,744
Depreciation Depletion$15,756--$15,756
Insurance$9,870$3,290-$13,160
Interest$4,376--$4,376
Advertising$3,702--$3,702
Other Expenses$984$1,000-$984
All Other Expenses$708--$708
Office Expenses-$354-$354
Total Functional Expenses$70,618$13,654$0$84,272
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
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

Form 990 is reviewed and discussed by the board members at an annual meeting. It is then approved and signed by the president or treasurer.

Form 990, Part VI, Section C, Line 19

Governing documents, by-laws and conflict of interest statements are available upon request

Filing and Contact Details

Filer

Filer Name
Rockaway Beach Volunteer Fire Co Inc
EIN
52-1802059
Phone
4103914718
Address
1449 SUSSEX RD, ESSEX, MD 21221

Signing Officer

Name
Kevin Nida
Title
President
Phone
4103914718
Signed
2018-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kevin Nida
Formed
1946
Legal Domicile
Md
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
35

Preparer

Firm
Katz & Associates Pa
Address
1777 REISTERSTOWN ROAD, BALTIMORE, MD 21208-1393
Preparer
Carol L Purvis
Phone
4106022266
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Net book value of assets and liabilities transferred to other non-profit -316,457.

Raw XML AppendixShowing 400 of 416 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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IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt5501(C)(3)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt0ORIGINAL COST W/OUT DEPRECIATION
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt1ORIGINAL COST
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt2ORIGINAL COST W/OUT DEPRECIATION
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt3ORIGINAL COST W/OUT DEPRECIATION
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt4CASH VALUE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt5CONTRACT VALUE OF ANNUITY FROM BROKER STATEMENT
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt01449 SUSSEX ROAD
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt11449 SUSSEX ROAD
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt21449 SUSSEX ROAD
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt31449 SUSSEX ROAD
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt41449 SUSSEX ROAD
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt51449 SUSSEX ROAD
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm0ESSEX
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm1ESSEX
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm2ESSEX
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm3ESSEX
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm4ESSEX
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm5ESSEX
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd0MD
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd1MD
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd2MD
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd3MD
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd4MD
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd5MD
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd021221
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd121221
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd221221
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd321221
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd421221
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd521221
IRS990ScheduleN/OwnerOfSuccessorInd00
IRS990ScheduleN/ReceiveCompensationInd00
IRS990ScheduleN/RequiredToNotifyAGInd01
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt0PERSON(S) INVOLVED: KEVIN NIDA
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt1EXPLANATION OF INVOLVEMENT: KEVIN NIDA BECAME PRESIDENT OF ESSEX VOLUNTEER FIRE COMPANY, INCORPORATED AFTER THE MERGER TOOK PLACE
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2E:
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc1PART I, LINE 2E:
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS REVIEWED AND DISCUSSED BY THE BOARD MEMBERS AT AN ANNUAL MEETING. IT IS THEN APPROVED AND SIGNED BY THE PRESIDENT OR TREASURER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GOVERNING DOCUMENTS, BY-LAWS AND CONFLICT OF INTEREST STATEMENTS ARE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NET BOOK VALUE OF ASSETS AND LIABILITIES TRANSFERRED TO OTHER NON-PROFIT -316,457.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART XI, LINE 9:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MD
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0236828
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd01
IRS990/TotalAssetsBOYAmt0574490
IRS990/TotalAssetsEOYAmt00
IRS990/TotalAssetsGrp/BOYAmt0574490
IRS990/TotalAssetsGrp/EOYAmt00
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt036245
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt013654
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt070618
IRS990/TotalFunctionalExpensesGrp/TotalAmt084272
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0211723
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt0211723
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0362767
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt070618
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01717
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt037962
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt035
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0574490
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0122332
IRS990/UnrestrictedNetAssetsGrp/EOYAmt00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01449 SUSSEX RD
IRS990/USAddress/CityNm0ESSEX
IRS990/USAddress/StateAbbreviationCd0MD
IRS990/USAddress/ZIPCd021221
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReasonableCauseExplanation/ExplanationTxt0ROCKAWAY BEACH VOLUNTEER FIRE CO. INC. MERGED WITH ESSEX VOLUNTEER FIRE CO. INC. ID#52-1733399 AND MIDDLEBOROUGH VOLUNTEER FIRE COMPANY, INC. ID# 52-6114032 ON OCTOBER 6, 2017. DURING THE MERGER PROCESS, WHICH INCLUDED COMBINING THREE FIRE DEPARTMENT'S PROPERTY AND EQUIPMENT, ALONG WITH FINANCIAL ASSETS, THE EXTENSION REQUEST FOR FORM 990 DID NOT GET FILED TIMELY. THE BOARD OF DIRECTORS FOR THE MERGED ENTITY (ESSEX VOLUNTEER FIRE CO. INC.) IS WORKING TO CATCH UP WITH THE ACCOUNTING AND TAX FILINGS OF ALL THREE COMPANIES.
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0KEVIN NIDA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04103914718
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ROCKAWAY BEACH VOLUNTEER FIRE CO INC
ReturnHeader/Filer/BusinessNameControlTxt0ROCK
ReturnHeader/Filer/EIN0521802059
ReturnHeader/Filer/PhoneNum04103914718
ReturnHeader/Filer/USAddress/AddressLine1Txt01449 SUSSEX RD
ReturnHeader/Filer/USAddress/CityNm0ESSEX
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MD
ReturnHeader/Filer/USAddress/ZIPCd021221
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId097ED6C2B9923A369933C7E0FA68D92CC6D1497A8
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId097ED6C2B9923A369933C7E0FA68D92CC6D1497A8
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt074.92.140.185

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