Civic Intelligence

Melfa Volunteer Fire and Rescue Company Inc.

990 • Fiscal year 2017 • EIN 54-1115813

May 01, 2016 to Apr 30, 2017 • Filed on Aug 17, 2017

PO Box 100Melfa, VA 23410

(757) 787-4511

Siviq Scores

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

Liabilities / Assets

74th percentile

0.24x

Higher debt load relative to assets than 74% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

80th percentile

0.33x

Higher debt load relative to revenue than 80% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

87th percentile

36%

Higher net margin than 87% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

53rd percentile

$16,025

Higher top officer pay than 53% of similar nonprofits.

Top officer pay equals 3.1% of source-year revenue.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

81st percentile

26%

Faster asset growth than 81% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

95th percentile

151%

Faster revenue growth than 95% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Up

$711,066

Up $145,564 (+26%) from 2016

Net Assets

Up

$540,290

Up $190,100 (+54%) from 2016

Liabilities

Down

$170,776

Down $44,536 (-21%) from 2016

Revenue

Up

$523,373

Up $314,510 (+151%) from 2016

Expenses

Up

$333,248

Up $33,569 (+11%) from 2016

Net Income

Up

$190,125

Up $280,941 (+309%) from 2016

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2009: $917,427Liabilities 2009: $343,033Net Assets 2009: $574,3942009Assets 2010: $958,548Liabilities 2010: $324,119Net Assets 2010: $634,4292010Assets 2015: $680,350Liabilities 2015: $239,344Net Assets 2015: $441,0062015Assets 2016: $565,502Liabilities 2016: $215,312Net Assets 2016: $350,1902016Assets 2017: $711,066Liabilities 2017: $170,776Net Assets 2017: $540,2902017Assets 2018: $630,879Liabilities 2018: $182,333Net Assets 2018: $448,5462018Assets 2019: $794,979Liabilities 2019: $160,218Net Assets 2019: $634,7612019Assets 2020: $736,772Liabilities 2020: $144,619Net Assets 2020: $592,1532020Assets 2021: $596,357Liabilities 2021: $121,927Net Assets 2021: $474,4302021Assets 2022: $636,674Liabilities 2022: $103,728Net Assets 2022: $532,9462022Assets 2023: $574,050Liabilities 2023: $89,291Net Assets 2023: $484,7592023Assets 2024: $624,237Liabilities 2024: $61,459Net Assets 2024: $562,7782024Assets 2025: $536,858Liabilities 2025: $40,354Net Assets 2025: $496,5042025

Highlighted filing

2017

Assets$711,066
Liabilities$170,776
Net Assets$540,290

Operations Trend

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

$600K$400K$200K$0-$200K-$400KRevenue 2009: $337,349Expenses 2009: $318,127Net Income 2009: $19,2222009Revenue 2010: $399,678Expenses 2010: $339,643Net Income 2010: $60,0352010Revenue 2015: $146,820Expenses 2015: $348,401Net Income 2015: -$201,5812015Revenue 2016: $208,863Expenses 2016: $299,679Net Income 2016: -$90,8162016Revenue 2017: $523,373Expenses 2017: $333,248Net Income 2017: $190,1252017Revenue 2018: $244,315Expenses 2018: $336,190Net Income 2018: -$91,8752018Revenue 2019: $471,736Expenses 2019: $287,937Net Income 2019: $183,7992019Revenue 2020: $284,603Expenses 2020: $324,557Net Income 2020: -$39,9542020Revenue 2021: $265,127Expenses 2021: $380,569Net Income 2021: -$115,4422021Revenue 2022: $347,234Expenses 2022: $288,718Net Income 2022: $58,5162022Revenue 2023: $308,750Expenses 2023: $356,937Net Income 2023: -$48,1872023Revenue 2024: $402,424Expenses 2024: $324,405Net Income 2024: $78,0192024Revenue 2025: $216,290Expenses 2025: $286,456Net Income 2025: -$70,1662025

Highlighted filing

2017

Revenue$523,373
Expenses$333,248
Net Income$190,125
Jump To
Filing Snapshot
Filing Period
May 1, 2016 to Apr 30, 2017
Signed
Aug 17, 2017
Return Version
2016v3.0
Gross Receipts
$523,658
Mission and Program Overview

Mission

All funds are used to provide community fire and rescue services. Approximately 20 active members serve a population of 6000 +/- answering in excess of 600 calls annually.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$350,190$540,290▲ $190,100
Land, Buildings, and Equipment, Net$469,085$432,137▼ $36,948
Cash and Non-Interest-Bearing Accounts$8,148$185,875▲ $177,727
Savings and Temporary Cash Investments$86,029$85,889▼ $140
Receivable From Disqualified Prsn-$6,375-
Receivables From Officers Etc$1,340--
Other Notes and Loans Receivable, Net$900$790▼ $110
Total Assets$565,502$711,066▲ $145,564
Liabilities
Mortgage Notes Payable Secured by Investment Property$200,000$165,700▼ $34,300
Other Liabilities$12,998$5,076▼ $7,922
Accounts Payable and Accrued Expenses$2,314--
Total Liabilities$215,312$170,776▼ $44,536
Net Assets / Fund Balance
Total Net Assets Fund Balance$350,190$540,290▲ $190,100
Total Liabilities and Net Assets / Fund Balance$565,502$711,066▲ $145,564

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$86,293$819,072$905,365
Land$2,400-$2,400
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Daveonte BainesFire Chief-$16,025$16,025
Chris LillistonChaplain-$6,300$6,300
Robert Gregory NottinghamPresidentPT$4,675$4,675
Ashley NockTreasurer-$1,600$1,600
Randy GreenExec Board M-$1,450$1,450
Jennifer JustisSecretary-$100$100

Board Members and Trustees

NameTitle
Candee ReidExec Board M
Tyler MarksExec Board M
Troy JustisRescue Chief
Anthony JustisVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$362,138
Program Service Revenue
$160,660
Investment Income
$575
Other Revenue
$0
All Other Contributions
$9,735
Change in Net Assets
$190,125
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$222,555
Salaries, Compensation, and Employee Benefits$110,693
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$72,538--$72,538
Depreciation Depletion$36,663--$36,663
Current Officers, Directors, Trustees, and Key Employees$30,150--$30,150
Insurance$29,290--$29,290
Occupancy$28,193--$28,193
Fees for Services Other$13,658--$13,658
Fees for Services Accounting$11,100--$11,100
Interest$10,307--$10,307
Payroll Taxes$8,005--$8,005
Office Expenses$4,946--$4,946
Other Expenses$4,477--$4,477
All Other Expenses$4,143--$4,143
Travel$3,278--$3,278
Total Functional Expenses$333,248$0$0$333,248
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

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Anthony T JustisSon of Bd MbrLawn CareNo$4,495
Jennifer JustisOfficer/bd MbrTrainng FeesNo$728

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$6,375-
Receivables from Officers, Directors, Trustees, and Key Employees$1,340--
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Cards$2,619
Payroll Liabilities$2,457
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
Business relationship with family members
Yes
Business relationship with organization members
Yes
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, Page 6, Part VI, Line 2

Troy justis jennifer j justis rescue chief secretaray married

Form 990, Page 6, Part VI, Line 11B

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

Documents available to public upon request.

Filing and Contact Details

Filer

Filer Name
Melfa Volunteer Fire and Rescue Co
EIN
54-1115813
Phone
7577874511
Address
PO BOX 100, MELFA, VA 23410

Signing Officer

Name
Robert Gregory Nottingham
Title
President
Phone
7577103806
Signed
2017-08-17

Organization Details

Principal Officer
Robert Gregory Nottingham
Legal Domicile
Va
Voting Board Members
10
Independent Board Members
10
Employees
17

Preparer

Firm
Ginsberg Nottingham & Mapp
Address
PO BOX 416, ACCOMAC, VA 23301-0416
Preparer
Susan D Nottingham CPA
Phone
7577874700
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

All funds are used to provide community fire and rescue services. Approximately 20 active volunteers serve a population of 6,000 +/- in a rural underserved area.

Form 990, Part XI, Line 9

Adjust py payroll liablities -25

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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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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0719217
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0810
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0583
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt01393
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0161470
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0204091
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0136335
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0170488
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0165030
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0837414
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0810
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0583
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt01393
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.57810
IRS990ScheduleA/PublicSupportPY509Pct00.38120
IRS990ScheduleA/PublicSupportTotal509Amt0900685
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IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt0131337
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt0165488
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt0160030
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0655946
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt0199091
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt0131337
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt0165488
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus4YearsAmt0160030
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt0655946
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0523608
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0210034
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0192695
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0331180
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0299114
IRS990ScheduleA/Total509Grp/TotalAmt01556631
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0524418
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0210617
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0192695
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0331180
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0299114
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01558024
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/EquipmentGrp/BookValueAmt086293
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0819072
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0905365
IRS990ScheduleD/LandGrp/BookValueAmt02400
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt02400
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02619
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt12457
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CREDIT CARDS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL LIABILITIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt088693
IRS990ScheduleD/TotalLiabilityAmt05076
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1JENNIFER JUSTIS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0SON OF BD MBR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1OFFICER/BD MBR
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd1false
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt1728
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0LAWN CARE
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1TRAINNG FEES
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt06375
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanFromOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt08375
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0JUSTIS FAMILY NOTE
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0FORMER OFFICER
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0false
IRS990ScheduleL/TotalBalanceDueAmt06375
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALL FUNDS ARE USED TO PROVIDE COMMUNITY FIRE AND RESCUE SERVICES. APPROXIMATELY 20 ACTIVE VOLUNTEERS SERVE A POPULATION OF 6,000 +/- IN A RURAL UNDERSERVED AREA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TROY JUSTIS JENNIFER J JUSTIS RESCUE CHIEF SECRETARAY MARRIED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS AVAILABLE TO PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ADJUST PY PAYROLL LIABLITIES -25
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
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IRS990/SignificantChangeInd0false
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IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0565502
IRS990/TotalAssetsEOYAmt0711066
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IRS990/TotalAssetsGrp/EOYAmt0711066
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0362138
IRS990/TotalEmployeeCnt017
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0333248
IRS990/TotalFunctionalExpensesGrp/TotalAmt0333248
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0215312
IRS990/TotalLiabilitiesEOYAmt0170776
IRS990/TotalLiabilitiesGrp/BOYAmt0215312
IRS990/TotalLiabilitiesGrp/EOYAmt0170776
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0350190
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0540290
IRS990/TotalProgramServiceExpensesAmt0333248
IRS990/TotalProgramServiceRevenueAmt0160660
IRS990/TotalReportableCompFromOrgAmt030150
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0161235
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0523373
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0565502
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0711066
IRS990/TravelGrp/ProgramServicesAmt03278
IRS990/TravelGrp/TotalAmt03278
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 100
IRS990/USAddress/CityNm0MELFA
IRS990/USAddress/StateAbbreviationCd0VA
IRS990/USAddress/ZIPCd023410
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBERT GREGORY NOTTINGHAM
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07577103806
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-08-17

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