Civic Intelligence

Smithsburg Community Volunteer Fire Company Inc

990 • Fiscal year 2019 • EIN 52-6055291

Jan 01, 2019 to Dec 31, 2019 • Filed on Sep 01, 2020

PO Box 32 22 Main StreetSmithsburg, MD 21783-0032

(301) 824-2889

Siviq Scores

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

Liabilities / Assets

39th percentile

0.01x

Higher debt load relative to assets than 39% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

46th percentile

0.02x

Higher debt load relative to revenue than 46% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

87th percentile

38%

Higher net margin than 87% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

50th percentile

$0

Higher top officer pay than 50% of similar nonprofits.

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

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

75th percentile

18%

Faster asset growth than 75% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

79th percentile

30%

Faster revenue growth than 79% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Up

$876,398

Up $135,851 (+18%) from 2018

Net Assets

Up

$869,446

Up $128,899 (+17%) from 2018

Liabilities

Up

$6,952

Up $6,952 from 2018

Revenue

Up

$336,668

Up $77,840 (+30%) from 2018

Expenses

Down

$207,769

Down $20,701 (-9.1%) from 2018

Net Income

Up

$128,899

Up $98,541 (+325%) from 2018

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $957,614Liabilities 2011: $245,507Net Assets 2011: $712,1072011Assets 2012: $854,814Liabilities 2012: $200,931Net Assets 2012: $653,8832012Assets 2013: $741,500Liabilities 2013: $154,199Net Assets 2013: $587,3012013Assets 2014: $685,333Liabilities 2014: $105,208Net Assets 2014: $580,1252014Assets 2015: $803,122Liabilities 2015: $113,846Net Assets 2015: $689,2762015Assets 2016: $780,187Liabilities 2016: $48,238Net Assets 2016: $731,9492016Assets 2017: $746,547Liabilities 2017: $36,358Net Assets 2017: $710,1892017Assets 2018: $740,547Liabilities 2018: $0Net Assets 2018: $740,5472018Assets 2019: $876,398Liabilities 2019: $6,952Net Assets 2019: $869,4462019Assets 2020: $910,696Liabilities 2020: $1,313Net Assets 2020: $909,3832020Assets 2021: $965,540Liabilities 2021: $1,418Net Assets 2021: $964,1222021Assets 2022: $1,209,458Liabilities 2022: $5,220Net Assets 2022: $1,204,2382022Assets 2023: $1,463,219Liabilities 2023: $1,286Net Assets 2023: $1,461,9332023Assets 2024: $1,621,771Liabilities 2024: $4,686Net Assets 2024: $1,617,0852024

Highlighted filing

2019

Assets$876,398
Liabilities$6,952
Net Assets$869,446

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $279,950Expenses 2011: $299,624Net Income 2011: -$19,6742011Expenses 2012: $280,2302012Revenue 2013: $196,084Expenses 2013: $262,666Net Income 2013: -$66,5822013Revenue 2014: $247,004Expenses 2014: $254,180Net Income 2014: -$7,1762014Revenue 2015: $344,536Expenses 2015: $235,385Net Income 2015: $109,1512015Revenue 2016: $306,778Expenses 2016: $264,104Net Income 2016: $42,6742016Revenue 2017: $248,677Expenses 2017: $270,437Net Income 2017: -$21,7602017Revenue 2018: $258,828Expenses 2018: $228,470Net Income 2018: $30,3582018Revenue 2019: $336,668Expenses 2019: $207,769Net Income 2019: $128,8992019Revenue 2020: $221,568Expenses 2020: $201,473Net Income 2020: $20,0952020Revenue 2021: $229,638Expenses 2021: $174,899Net Income 2021: $54,7392021Revenue 2022: $466,466Expenses 2022: $226,350Net Income 2022: $240,1162022Revenue 2023: $518,453Expenses 2023: $260,758Net Income 2023: $257,6952023Revenue 2024: $414,135Expenses 2024: $265,429Net Income 2024: $148,7062024

Highlighted filing

2019

Revenue$336,668
Expenses$207,769
Net Income$128,899
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Sep 1, 2020
Return Version
2019v5.1
Gross Receipts
$494,187
Mission and Program Overview

Mission

To provide firefighting services to the town of smithsburg and the surrounding communities. Additionally provide educational programs in fire safety to the local schools and community and provide working smoke detectors to all residents who do not have them in their homes.

The object and purpose of said corporation is to protect the property and lives of the citizens of smithsburg and surrounding community by extinguishing or suppressing fires and provide the community with programs to teach fire safety.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$516,267$699,634▲ $183,367
Land, Buildings, and Equipment, Net$205,451$155,393▼ $50,058
Cash and Non-Interest-Bearing Accounts$15,907$20,148▲ $4,241
Inventories for Sale or Use$2,922$1,223▼ $1,699
Total Assets$740,547$876,398▲ $135,851
Liabilities
Accounts Payable and Accrued Expenses$0$6,952▲ $6,952
Total Liabilities$0$6,952▲ $6,952
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$740,547$869,446▲ $128,899
Total Net Assets Fund Balance$740,547$869,446▲ $128,899
Total Liabilities and Net Assets / Fund Balance$740,547$876,398▲ $135,851

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$76,751$2,169,077$2,245,828
Leasehold Improvements$75,642$176,612$252,254
Buildings$0$181,382$181,382
Land$3,000-$3,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Phil RohrerPresident
Chuckie JohnsonVice President
David JohnsonDirector
John MillerDirector
Kenny SmithDirector
Barb MillerSecretary
Chris RohrerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$281,371
Program Service Revenue
$0
Investment Income
$8,330
Other Revenue
$46,967
All Other Contributions
$1,750
Change in Net Assets
$128,899
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$207,769
Total Fundraising Expense$8,930
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$66,172$8,441-$74,613
Occupancy$28,069$1,500-$29,569
Office Expenses-$13,539$8,930$22,469
All Other Expenses$13,465$1,739-$15,204
Other Expenses$8,138$8,768-$8,138
Fees for Services Accounting-$4,125-$4,125
Fees for Services Legal-$300-$300
Insurance-$296-$296
Interest$71--$71
Total Functional Expenses$160,131$38,708$8,930$207,769
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$103,362
Gaming Gross Income$95,467
Gaming Direct Expenses$81,443
Fundraising Direct Expenses$76,076
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Carnival$87,979$87,979$48,701$39,278
Fund Drive$39,590---
Total Events$142,952$103,362$76,076$27,286
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
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
No
Other officer compensation reviewed
No
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, Part VI, Section A, Line 6

The organization has volunteer members.

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

The members elect the officers to be the governing body.

Form 990, Part VI, Section A, Line 8B

There is no other committee that has the authority to act on behalf of the governing body.

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

The form 990 is reviewed by the treasurer and once approved, the form is mailed to the internal revenue service. It is available for review by any member.

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

If the governing body has reasonable cause to believe a member has failed to disclose actual or possible conflicts of interest, it shall inform the member of the basis for such belief and afford the member an opportunity to explain the alleged failure to disclose. If the governing body determines the member has failed to disclose the conflict of interest after making further investigation as warranted by the circumstances, it shall take appropriate disciplinary and corrective action.

Form 990, Part VI, Section C, Line 19

All relevant documents, including form 990, are maintained in the fire hall and are available upon request. Form 990 can also be viewed on guidestar.org.

Filing and Contact Details

Filer

Filer Name
Smithsburg Community Volunteer
EIN
52-6055291
Phone
3018242889
Address
PO BOX 32 22 MAIN STREET, SMITHSBURG, MD 21783-0032

Signing Officer

Name
Phil Rohrer
Title
President
Phone
3018242889
Signed
2020-09-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Phil Rohrer
Formed
1933
Legal Domicile
Md
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
55

Preparer

Firm
ALBRIGHT CRUMBACKER MOUL & ITELL CPA'S
Address
1110 PROFESSIONAL COURT SUITE 300, HAGERSTOWN, MD 21740
Preparer
John P Itell CPA
Phone
3017395300
Raw XML AppendixShowing 400 of 452 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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IRS990/Desc0PROVIDED FIREFIGHTING SERVICES TO THE TOWN OF SMITHSBURG AND THE SURROUNDING COMMUNITIES. ALSO, PARTICIPATING IN NUMEROUS COMMUNITY EVENTS, PROMOTING FIRE SAFETY AND ASSISTING RESIDENTS AND BUSINESSES TO HAVE WORKING ALARMS IN EVERY HOME AND BUSINESS.
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IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt03853
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt02233
IRS990ScheduleA/OtherIncome170Grp/TotalAmt015155
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.96350
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IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0258553
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IRS990ScheduleA/TotalSupportAmt01263535
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt00
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0181382
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0181382
IRS990ScheduleD/EquipmentGrp/BookValueAmt076751
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02169077
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02245828
IRS990ScheduleD/LandGrp/BookValueAmt03000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt03000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt075642
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0176612
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0252254
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0155393
IRS990ScheduleG/CharitableDistributionRqrInd00
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd00
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt039590
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt039590
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt076076
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt011050
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt011050
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0CARNIVAL
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0FUND DRIVE
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt011924
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageOtherEventsAmt02382
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IRS990ScheduleG/GamingInformationGrp/NonCashPrizesOtherGamingAmt04000
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IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd00
IRS990ScheduleG/GamingWithNonmembersInd00
IRS990ScheduleG/LicensedInd01
IRS990ScheduleG/LicenseSuspendedEtcInd00
IRS990ScheduleG/MemberOfOtherEntityInd00
IRS990ScheduleG/StatesWhereGamingConductedCd0MD
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS VOLUNTEER MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEMBERS ELECT THE OFFICERS TO BE THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THERE IS NO OTHER COMMITTEE THAT HAS THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FORM 990 IS REVIEWED BY THE TREASURER AND ONCE APPROVED, THE FORM IS MAILED TO THE INTERNAL REVENUE SERVICE. IT IS AVAILABLE FOR REVIEW BY ANY MEMBER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4IF THE GOVERNING BODY HAS REASONABLE CAUSE TO BELIEVE A MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT SHALL INFORM THE MEMBER OF THE BASIS FOR SUCH BELIEF AND AFFORD THE MEMBER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF THE GOVERNING BODY DETERMINES THE MEMBER HAS FAILED TO DISCLOSE THE CONFLICT OF INTEREST AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL RELEVANT DOCUMENTS, INCLUDING FORM 990, ARE MAINTAINED IN THE FIRE HALL AND ARE AVAILABLE UPON REQUEST. FORM 990 CAN ALSO BE VIEWED ON GUIDESTAR.ORG.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MD
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0740547
IRS990/TotalAssetsEOYAmt0876398
IRS990/TotalAssetsGrp/BOYAmt0740547
IRS990/TotalAssetsGrp/EOYAmt0876398
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0281371
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt08930
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt038708
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0160131
IRS990/TotalFunctionalExpensesGrp/TotalAmt0207769
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
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IRS990/TotalLiabilitiesGrp/BOYAmt00
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IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt055

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.62$0.00$1.62$0.41$0.27$0.15
2023Detailed filing. Detailed filing data is available for this year.$1.46$0.00$1.46$0.52$0.26$0.26
2022Detailed filing. Detailed filing data is available for this year.$1.21$0.01$1.20$0.47$0.23$0.24
2021Detailed filing. Detailed filing data is available for this year.$0.97$0.00$0.96$0.23$0.17$0.05
2020Detailed filing. Detailed filing data is available for this year.$0.91$0.00$0.91$0.22$0.20$0.02
2019Detailed filing. Detailed filing data is available for this year.$0.88$0.01$0.87$0.34$0.21$0.13
2018Detailed filing. Detailed filing data is available for this year.$0.74$0.00$0.74$0.26$0.23$0.03
2017Detailed filing. Detailed filing data is available for this year.$0.75$0.04$0.71$0.25$0.27$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.78$0.05$0.73$0.31$0.26$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.80$0.11$0.69$0.34$0.24$0.11
2014Detailed filing. Detailed filing data is available for this year.$0.69$0.11$0.58$0.25$0.25$0.01
2013Detailed filing. Detailed filing data is available for this year.$0.74$0.15$0.59$0.20$0.26$0.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.85$0.20$0.65$0.28
2011Summary only. Only limited summary data is available for this year.$0.96$0.25$0.71$0.28$0.30$0.02