Civic Intelligence

Clear Spring Volunteer Fire Company Incorporated

990 • Fiscal year 2014 • EIN 52-6042926

Jan 01, 2014 to Dec 31, 2014 • Filed on Jun 15, 2015

PO Box 400Clear Spring, MD 21722

(301) 842-3775

Siviq Scores

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

Liabilities / Assets

16th percentile

0.00x

Higher debt load relative to assets than 16% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

18th percentile

0.01x

Higher debt load relative to revenue than 18% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

12th percentile

-22%

Higher net margin than 12% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

35th percentile

$2,498

Higher top officer pay than 35% of similar nonprofits.

Top officer pay equals 0.8% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

5th percentile

-25%

Faster asset growth than 5% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

16th percentile

-16%

Faster revenue growth than 16% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Down

$1,517,900

Down $508,804 (-25%) from 2013

Net Assets

Down

$1,516,220

Down $69,934 (-4.4%) from 2013

Liabilities

Down

$1,680

Down $438,870 (-100%) from 2013

Revenue

Down

$317,511

Down $60,738 (-16%) from 2013

Expenses

Down

$387,445

Down $2,124 (-0.5%) from 2013

Net Income

Down

-$69,934

Down $58,614 (-518%) from 2013

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $2,091,875Liabilities 2010: $677,802Net Assets 2010: $1,414,0732010Assets 2011: $1,926,134Liabilities 2011: $474,885Net Assets 2011: $1,451,2492011Assets 2012: $2,055,890Liabilities 2012: $458,416Net Assets 2012: $1,597,4742012Assets 2013: $2,026,704Liabilities 2013: $440,550Net Assets 2013: $1,586,1542013Assets 2014: $1,517,900Liabilities 2014: $1,680Net Assets 2014: $1,516,2202014Assets 2015: $2,298,434Liabilities 2015: $575,216Net Assets 2015: $1,723,2182015Assets 2016: $2,361,758Liabilities 2016: $524,474Net Assets 2016: $1,837,2842016Assets 2017: $2,416,997Liabilities 2017: $472,694Net Assets 2017: $1,944,3032017Assets 2018: $2,327,504Liabilities 2018: $415,436Net Assets 2018: $1,912,0682018Assets 2019: $2,492,470Liabilities 2019: $356,479Net Assets 2019: $2,135,9912019Assets 2020: $2,402,286Liabilities 2020: $298,229Net Assets 2020: $2,104,0572020Assets 2021: $2,425,099Liabilities 2021: $5,567Net Assets 2021: $2,419,5322021Assets 2022: $3,192,190Liabilities 2022: $805,315Net Assets 2022: $2,386,8752022Assets 2023: $3,024,013Liabilities 2023: $715,108Net Assets 2023: $2,308,9052023Assets 2024: $3,028,689Liabilities 2024: $647,987Net Assets 2024: $2,380,7022024

Highlighted filing

2014

Assets$1,517,900
Liabilities$1,680
Net Assets$1,516,220

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $380,9132010Expenses 2011: $334,4442011Expenses 2012: $361,0692012Revenue 2013: $378,249Expenses 2013: $389,569Net Income 2013: -$11,3202013Revenue 2014: $317,511Expenses 2014: $387,445Net Income 2014: -$69,9342014Revenue 2015: $510,026Expenses 2015: $303,028Net Income 2015: $206,9982015Revenue 2016: $506,062Expenses 2016: $391,996Net Income 2016: $114,0662016Revenue 2017: $568,533Expenses 2017: $461,514Net Income 2017: $107,0192017Revenue 2018: $432,816Expenses 2018: $465,051Net Income 2018: -$32,2352018Revenue 2019: $723,263Expenses 2019: $499,340Net Income 2019: $223,9232019Revenue 2020: $423,717Expenses 2020: $490,712Net Income 2020: -$66,9952020Revenue 2021: $850,235Expenses 2021: $534,760Net Income 2021: $315,4752021Revenue 2022: $531,538Expenses 2022: $564,195Net Income 2022: -$32,6572022Revenue 2023: $600,219Expenses 2023: $678,189Net Income 2023: -$77,9702023Revenue 2024: $698,125Expenses 2024: $626,328Net Income 2024: $71,7972024

Highlighted filing

2014

Revenue$317,511
Expenses$387,445
Net Income-$69,934
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Jun 15, 2015
Return Version
2014v5.0
Gross Receipts
$2,526,064
Mission and Program Overview

Mission

VOLUNTEER FIRE COMPANY

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,586,154$1,516,220▼ $69,934
Land, Buildings, and Equipment, Net$1,691,656$829,856▼ $861,800
Savings and Temporary Cash Investments$319,548$672,544▲ $352,996
Inventories for Sale or Use$15,500$15,500→ $0
Total Assets$2,026,704$1,517,900▼ $508,804
Liabilities
Mortgage Notes Payable Secured by Investment Property$435,840--
Accounts Payable and Accrued Expenses$2,770--
Other Liabilities$1,940$1,680▼ $260
Total Liabilities$440,550$1,680▼ $438,870
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,586,154$1,516,220▼ $69,934
Total Liabilities and Net Assets / Fund Balance$2,026,704$1,517,900▼ $508,804

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$201,683$1,758,370$1,960,053
Buildings$609,392$565,108$1,174,500
Land$18,781-$18,781
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Charles MundeyTreasurerPT$2,498$2,498
Tammy MariottiSecretaryPT$495$495

Board Members and Trustees

NameTitle
Gary MariottiPresident
Donna ReidDirector
Grailing MillsDirector
Michael MainDirector
Rick RoweDirector
Todd WelchDirector
Robert DownsVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$158,448
Program Service Revenue
$0
Investment Income
$-110,819
Other Revenue
$269,882
All Other Contributions
$28,255
Change in Net Assets
$-69,934
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$340,979
Salaries, Compensation, and Employee Benefits$42,307
Grants and Similar Amounts Paid$4,159
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$121,687--$121,687
Other Salaries and Wages$27,980--$27,980
Interest$27,127--$27,127
Occupancy$23,059--$23,059
Office Expenses$14,667--$14,667
Payroll Taxes$11,334--$11,334
Other Expenses$10,921--$10,921
All Other Expenses$7,649--$7,649
Grants to Domestic Orgs$4,159--$4,159
Fees for Services Accounting$4,090--$4,090
Current Officers, Directors, Trustees, and Key Employees$2,993--$2,993
Conferences and Meetings$1,323--$1,323
Insurance$467--$467
Total Functional Expenses$387,445$0$0$387,445
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$1,432,025
Gaming Direct Expenses$1,225,079
Fundraising Gross Income$214,508
Fundraising Direct Expenses$161,111
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Carnival$121,711$121,711$18,868$102,843
Kitchen Sales$45,895$45,895-$45,895
Total Events$199,046$199,046$146,278$52,768
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$1,680
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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
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, Page 6, Part VI, Line 11B

Form 990 was presented at monthly board meeting where it was reviewed and discussed.

Form 990, Page 6, Part VI, Line 19

The fire company invites public inspection of their documents by including the statement "governing documents, financial statements and form 990 are available upon request by visiting the firehouse office during normal business hours" in ads for their fund raising activities.

Filing and Contact Details

Filer

Filer Name
Clear Spring Volunteer Fire Company
EIN
52-6042926
Phone
3018423775
Address
PO BOX 400, CLEAR SPRING, MD 21722

Signing Officer

Name
Gary Mariotti
Title
President
Phone
3018423775
Signed
2015-06-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gary Mariotti
Formed
1950
Legal Domicile
Md
Voting Board Members
9
Independent Board Members
9
Employees
32
Volunteers
150

Preparer

Firm
Smith Elliott Kearns & Company LLC
Address
480 N POTOMAC ST, HAGERSTOWN, MD 21740
Preparer
Robert W Nelson Jr CPA
Phone
3017335020
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0137082
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0854281
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0663
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IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt07623394
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt03078
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt03034
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt03821
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt04810
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt05683
IRS990ScheduleA/OtherIncome170Grp/TotalAmt020426
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.97220
IRS990ScheduleA/PublicSupportPY170Pct00.96700
IRS990ScheduleA/PublicSupportTotal170Amt0854281
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0158448
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0136836
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0284851
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0137064
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0137082
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IRS990ScheduleA/TotalSupportAmt0878669
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/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0609392
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0565108
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01174500
IRS990ScheduleD/EquipmentGrp/BookValueAmt0201683
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01758370
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01960053
IRS990ScheduleD/LandGrp/BookValueAmt018781
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt018781
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01680
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0829856
IRS990ScheduleD/TotalLiabilityAmt01680
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent1Amt02090
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesTotalEventsAmt02090
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt0146278
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt016510
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt016510
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0CARNIVAL
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0KITCHEN SALES
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt033647
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent2Amt051862
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageOtherEventsAmt019514
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt0105023
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0121711
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt045895
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt031440
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0199046
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0121711
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt045895
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt031440
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0199046
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt052768
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt03787
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IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt03
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt0216227
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt01500
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt0809303
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt01027030
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt01225079
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt0360097
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt058911
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt01013017
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt01432025
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0206946
IRS990ScheduleG/GamingInformationGrp/NonCashPrizesBingoAmt043581
IRS990ScheduleG/GamingInformationGrp/NonCashPrizesOtherGamingAmt012852
IRS990ScheduleG/GamingInformationGrp/NonCashPrizesTotalGamingAmt056433
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt034912
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0141616
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt0106704
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0CHARLES MUNDEY
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0PO BOX 400
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0CLEAR SPRING
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MD
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd021722
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 WAS PRESENTED AT MONTHLY BOARD MEETING WHERE IT WAS REVIEWED AND DISCUSSED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FIRE COMPANY INVITES PUBLIC INSPECTION OF THEIR DOCUMENTS BY INCLUDING THE STATEMENT "GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND FORM 990 ARE AVAILABLE UPON REQUEST BY VISITING THE FIREHOUSE OFFICE DURING NORMAL BUSINESS HOURS" IN ADS FOR THEIR FUND RAISING ACTIVITIES.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02026704
IRS990/TotalAssetsEOYAmt01517900
IRS990/TotalAssetsGrp/BOYAmt02026704
IRS990/TotalAssetsGrp/EOYAmt01517900
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0158448
IRS990/TotalEmployeeCnt032
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0387445
IRS990/TotalFunctionalExpensesGrp/TotalAmt0387445
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0440550
IRS990/TotalLiabilitiesEOYAmt01680
IRS990/TotalLiabilitiesGrp/BOYAmt0440550
IRS990/TotalLiabilitiesGrp/EOYAmt01680
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01586154
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01516220

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.03$0.65$2.38$0.70$0.63$0.07
2023Detailed filing. Detailed filing data is available for this year.$3.02$0.72$2.31$0.60$0.68$0.08
2022Detailed filing. Detailed filing data is available for this year.$3.19$0.81$2.39$0.53$0.56$0.03
2021Detailed filing. Detailed filing data is available for this year.$2.43$0.01$2.42$0.85$0.53$0.32
2020Detailed filing. Detailed filing data is available for this year.$2.40$0.30$2.10$0.42$0.49$0.07
2019Detailed filing. Detailed filing data is available for this year.$2.49$0.36$2.14$0.72$0.50$0.22
2018Detailed filing. Detailed filing data is available for this year.$2.33$0.42$1.91$0.43$0.47$0.03
2017Detailed filing. Detailed filing data is available for this year.$2.42$0.47$1.94$0.57$0.46$0.11
2016Detailed filing. Detailed filing data is available for this year.$2.36$0.52$1.84$0.51$0.39$0.11
2015Detailed filing. Detailed filing data is available for this year.$2.30$0.58$1.72$0.51$0.30$0.21
2014Detailed filing. Detailed filing data is available for this year.$1.52$0.00$1.52$0.32$0.39$0.07
2013Detailed filing. Detailed filing data is available for this year.$2.03$0.44$1.59$0.38$0.39$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.06$0.46$1.60$0.36
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.93$0.47$1.45$0.33
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.09$0.68$1.41$0.38