Civic Intelligence

Short Gap Volunteer Fire Company

990 • Fiscal year 2016 • EIN 55-0578982

Jan 01, 2016 to Dec 31, 2016 • Filed on Feb 13, 2017

128 Knobley RoadRidgeley, WV 26753

(304) 726-4388

Siviq Scores

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

Liabilities / Assets

70th percentile

0.32x

Higher debt load relative to assets than 70% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

88th percentile

1.59x

Higher debt load relative to revenue than 88% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

30th percentile

-4.3%

Higher net margin than 30% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

35th percentile

-2.0%

Faster asset growth than 35% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

57th percentile

5.6%

Faster revenue growth than 57% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Down

$1,328,651

Down $27,531 (-2.0%) from 2015

Net Assets

Down

$903,687

Down $11,587 (-1.3%) from 2015

Liabilities

Down

$424,964

Down $15,944 (-3.6%) from 2015

Revenue

Up

$267,674

Up $14,175 (+5.6%) from 2015

Expenses

Up

$279,261

Up $24,034 (+9.4%) from 2015

Net Income

Down

-$11,587

Down $9,859 (-571%) from 2015

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $1,019,884Liabilities 2011: $249,019Net Assets 2011: $770,8652011Assets 2012: $1,017,394Liabilities 2012: $206,465Net Assets 2012: $810,9292012Assets 2013: $872,929Liabilities 2013: $14,525Net Assets 2013: $858,4042013Assets 2014: $1,406,768Liabilities 2014: $489,766Net Assets 2014: $917,0022014Assets 2015: $1,356,182Liabilities 2015: $440,908Net Assets 2015: $915,2742015Assets 2016: $1,328,651Liabilities 2016: $424,964Net Assets 2016: $903,6872016Assets 2017: $1,332,057Liabilities 2017: $364,430Net Assets 2017: $967,6272017Assets 2018: $1,303,252Liabilities 2018: $335,625Net Assets 2018: $967,6272018Assets 2019: $1,323,271Liabilities 2019: $284,245Net Assets 2019: $1,039,0262019Assets 2020: $1,461,034Liabilities 2020: $232,827Net Assets 2020: $1,228,2072020Assets 2021: $1,393,378Liabilities 2021: $753,031Net Assets 2021: $640,3472021Assets 2022: $1,371,329Liabilities 2022: $689,187Net Assets 2022: $682,1422022Assets 2023: $1,365,891Liabilities 2023: $396,802Net Assets 2023: $969,0892023Assets 2024: $1,336,360Liabilities 2024: $767,814Net Assets 2024: $568,5462024

Highlighted filing

2016

Assets$1,328,651
Liabilities$424,964
Net Assets$903,687

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $316,547Expenses 2011: $156,437Net Income 2011: $160,1102011Expenses 2012: $218,7552012Revenue 2013: $233,039Expenses 2013: $185,564Net Income 2013: $47,4752013Revenue 2014: $284,991Expenses 2014: $226,393Net Income 2014: $58,5982014Revenue 2015: $253,499Expenses 2015: $255,227Net Income 2015: -$1,7282015Revenue 2016: $267,674Expenses 2016: $279,261Net Income 2016: -$11,5872016Revenue 2017: $243,353Expenses 2017: $154,685Net Income 2017: $88,6682017Revenue 2018: $209,635Expenses 2018: $119,238Net Income 2018: $90,3972018Revenue 2019: $473,316Expenses 2019: $171,384Net Income 2019: $301,9322019Revenue 2020: $340,437Expenses 2020: $241,939Net Income 2020: $98,4982020Revenue 2021: $333,700Expenses 2021: $473,935Net Income 2021: -$140,2352021Revenue 2022: $392,501Expenses 2022: $254,436Net Income 2022: $138,0652022Revenue 2023: $311,618Expenses 2023: $275,510Net Income 2023: $36,1082023Revenue 2024: $562,301Expenses 2024: $725,687Net Income 2024: -$163,3862024

Highlighted filing

2016

Revenue$267,674
Expenses$279,261
Net Income-$11,587
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Feb 13, 2017
Return Version
2016v3.0
Gross Receipts
$296,785
Mission and Program Overview

Mission

Volunteer fire and ambulance company providing life and property protection to the community of short gap and surrounding areas.

Volunteer fire & ambulance company providing life and property protection to the community of short gap and surrounding areas.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,229,733$1,250,825▲ $21,092
Cash and Non-Interest-Bearing Accounts$103,922$77,826▼ $26,096
Savings and Temporary Cash Investments$22,527--
Total Assets$1,356,182$1,328,651▼ $27,531
Liabilities
Mortgage Notes Payable Secured by Investment Property$440,908$424,964▼ $15,944
Total Liabilities$440,908$424,964▼ $15,944
Net Assets / Fund Balance
Unrestricted Net Assets$915,274$903,687▼ $11,587
Total Net Assets Fund Balance$915,274$903,687▼ $11,587
Total Liabilities and Net Assets / Fund Balance$1,356,182$1,328,651▼ $27,531

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$946,314$305,436$1,251,750
Buildings$206,885$143,920$350,805
Leasehold Improvements$77,579$30,074$107,653
Land$19,638-$19,638
Other Land Buildings$409$12,872$13,281
Compensation and Service Providers

Board Members and Trustees

NameTitle
V Scott BrandtPresident
Everett MethenyTrustee
Paul MauckTrustee
Rodney BrelsfordTrustee
Lauren TrenterEms Chief
Colby J SimpsonFire Chief
Bethany ChaneySecretary
Deanna BrandtTreasurer
Chad MuirVice-preside
Revenue and Support

Revenue Composition

Contributions and Grants
$130,681
Program Service Revenue
$94,651
Investment Income
$0
Other Revenue
$42,342
All Other Contributions
$81,717
Change in Net Assets
$-11,587
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$278,161
Grants and Similar Amounts Paid$1,100
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$63,367$14,210-$77,577
Insurance$15,275$15,275-$30,550
Interest$19,063--$19,063
All Other Expenses$3,030$13,368-$16,398
Occupancy-$15,973-$15,973
Fees for Services Accounting-$8,850-$8,850
Fees for Services Other$8,195$580-$8,775
Other Expenses$19,581$8,772-$8,772
Office Expenses-$5,621-$5,621
Payments to Affiliates$2,250--$2,250
Conferences and Meetings$1,721--$1,721
Grants to Domestic Individuals$1,100--$1,100
Travel-$747-$747
Information Technology$345--$345
Total Functional Expenses$175,306$103,955$0$279,261
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$48,813
Fundraising Direct Expenses$29,111
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gun Bash$39,699$39,699$26,484$13,215
Total Events$39,699$39,699$26,484$13,215
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
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

Deanna brandt v. Scott brandt treasurer president mother

Form 990, Page 6, Part VI, Line 6

The active members elect the members of the governing body and approve significant decisions of the governing body.

Form 990, Page 6, Part VI, Line 7A

The organization holds yearly elections for each officer position. These elections are held by a closed-ballot process, with all votes to be cast by 20:00 hours on the date of election. The two non-renewing trustees tally the ballots while verifying by membership number if member had met the requirements during the year to be allowed to vote.

Form 990, Page 6, Part VI, Line 7B

The executive board meets monthly on the 2nd monday of each month. The board discusses pending policies and financial matters and makes recommendations to be brought to the membership body to be voted on. All policies and financial matters are voted on by the membership body.

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

The organization will make their governing documents, financial statements and 990 return available to each member upon request. Each member is given copy of bylaws upon being voted in after an official 90-day probationary period. Monthly non-audited financial statements are available for members to view on the bulletin board outside the company meeting room. The executive board receives notice that the 990 has been completed. Upon their review and approval, the 990 will then be signed by the president and transmitted electronically to the irs.

Form 990, Page 6, Part VI, Line 19

The organization will make their governing documents, financial statements and 990 return available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Short Gap Volunteer Fire Company
EIN
55-0578982
Phone
3047264388
Address
128 KNOBLEY ROAD, RIDGELEY, WV 26753

Signing Officer

Name
Roger Twigg
Title
President
Phone
3047264388
Signed
2017-02-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Roger Twigg
Formed
1946
Legal Domicile
Wv
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
25

Preparer

Firm
Turnbull Hoover & Kahl Pa
Address
217 GLENN ST STE 200, CUMBERLAND, MD 21502
Preparer
Richard J Hoover CPA
Phone
3017593270
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Volunteers of short gap volunteer fire company possess specialized skills needed for fire, rescue and emergency transport services for short gap and the surrounding communities.

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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/CurrentTaxYearMinus4YearsAmt071267
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0220068
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IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01099248
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IRS990ScheduleD/BuildingsGrp/BookValueAmt0206885
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0143920
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0350805
IRS990ScheduleD/EquipmentGrp/BookValueAmt0946314
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0305436
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01251750
IRS990ScheduleD/LandGrp/BookValueAmt019638
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt019638
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt077579
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt030074
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0107653
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0409
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt012872
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt013281
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01250825
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt026484
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GUN BASH
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt039699
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt039699
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt039699
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt013215
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt026484
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt026484
IRS990ScheduleG/StatesWhereGamingConductedCd0WV
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0VOLUNTEERS OF SHORT GAP VOLUNTEER FIRE COMPANY POSSESS SPECIALIZED SKILLS NEEDED FOR FIRE, RESCUE AND EMERGENCY TRANSPORT SERVICES FOR SHORT GAP AND THE SURROUNDING COMMUNITIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DEANNA BRANDT V. SCOTT BRANDT TREASURER PRESIDENT MOTHER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ACTIVE MEMBERS ELECT THE MEMBERS OF THE GOVERNING BODY AND APPROVE SIGNIFICANT DECISIONS OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION HOLDS YEARLY ELECTIONS FOR EACH OFFICER POSITION. THESE ELECTIONS ARE HELD BY A CLOSED-BALLOT PROCESS, WITH ALL VOTES TO BE CAST BY 20:00 HOURS ON THE DATE OF ELECTION. THE TWO NON-RENEWING TRUSTEES TALLY THE BALLOTS WHILE VERIFYING BY MEMBERSHIP NUMBER IF MEMBER HAD MET THE REQUIREMENTS DURING THE YEAR TO BE ALLOWED TO VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE EXECUTIVE BOARD MEETS MONTHLY ON THE 2ND MONDAY OF EACH MONTH. THE BOARD DISCUSSES PENDING POLICIES AND FINANCIAL MATTERS AND MAKES RECOMMENDATIONS TO BE BROUGHT TO THE MEMBERSHIP BODY TO BE VOTED ON. ALL POLICIES AND FINANCIAL MATTERS ARE VOTED ON BY THE MEMBERSHIP BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION WILL MAKE THEIR GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND 990 RETURN AVAILABLE TO EACH MEMBER UPON REQUEST. EACH MEMBER IS GIVEN COPY OF BYLAWS UPON BEING VOTED IN AFTER AN OFFICIAL 90-DAY PROBATIONARY PERIOD. MONTHLY NON-AUDITED FINANCIAL STATEMENTS ARE AVAILABLE FOR MEMBERS TO VIEW ON THE BULLETIN BOARD OUTSIDE THE COMPANY MEETING ROOM. THE EXECUTIVE BOARD RECEIVES NOTICE THAT THE 990 HAS BEEN COMPLETED. UPON THEIR REVIEW AND APPROVAL, THE 990 WILL THEN BE SIGNED BY THE PRESIDENT AND TRANSMITTED ELECTRONICALLY TO THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION WILL MAKE THEIR GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND 990 RETURN AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 7B
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TerminateOperationsInd0false
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0175306
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IRS990/TotalProgramServiceRevenueAmt094651
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IRS990/TotalVolunteersCnt025
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01328651
IRS990/TravelGrp/ManagementAndGeneralAmt0747
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0915274
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IRS990/USAddress/AddressLine1Txt0128 KNOBLEY ROAD
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.34$0.77$0.57$0.56$0.73$0.16
2023Detailed filing. Detailed filing data is available for this year.$1.37$0.40$0.97$0.31$0.28$0.04
2022Detailed filing. Detailed filing data is available for this year.$1.37$0.69$0.68$0.39$0.25$0.14
2021Detailed filing. Detailed filing data is available for this year.$1.39$0.75$0.64$0.33$0.47$0.14
2020Detailed filing. Detailed filing data is available for this year.$1.46$0.23$1.23$0.34$0.24$0.10
2019Detailed filing. Detailed filing data is available for this year.$1.32$0.28$1.04$0.47$0.17$0.30
2018Detailed filing. Detailed filing data is available for this year.$1.30$0.34$0.97$0.21$0.12$0.09
2017Detailed filing. Detailed filing data is available for this year.$1.33$0.36$0.97$0.24$0.15$0.09
2016Detailed filing. Detailed filing data is available for this year.$1.33$0.42$0.90$0.27$0.28$0.01
2015Detailed filing. Detailed filing data is available for this year.$1.36$0.44$0.92$0.25$0.26$0.00
2014Detailed filing. Detailed filing data is available for this year.$1.41$0.49$0.92$0.28$0.23$0.06
2013Detailed filing. Detailed filing data is available for this year.$0.87$0.01$0.86$0.23$0.19$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.02$0.21$0.81$0.22
2011Summary only. Only limited summary data is available for this year.$1.02$0.25$0.77$0.32$0.16$0.16