Civic Intelligence

Teays Valley Volunteer Fire Department

EIN 55-0595258 • 501(c)4 • Scott Depot, WV

RevokedPub. 78 Eligible

Profile

To provide fire protection and medical services for transports by ambulance for area of teays valley, wv.

Revocation date: May 15, 2018

PO Box 57Scott Depot, WV 25560

www.teaysvalleyfire.com

Siviq Scores

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

Liabilities / Assets

93rd percentile

0.84x

Higher debt load relative to assets than 93% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

80th percentile

0.52x

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

501(c)4 • $1M-$5M nonprofits • Source year 2022

Net Margin

12th percentile

-20%

Higher net margin than 12% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

75th percentile

$41,600

Higher top officer pay than 75% of similar nonprofits.

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

501(c)4 • $1M-$5M nonprofits • Source year 2022

Asset Growth

64th percentile

8.9%

Faster asset growth than 64% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

84th percentile

64%

Faster revenue growth than 84% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Up

$833,210

Up $68,114 (+8.9%) from 2021

Liabilities

Up

$700,751

Up $342,788 (+96%) from 2021

Net Assets

Down

$132,459

Down $274,674 (-67%) from 2021

Revenue

Up

$1,356,773

Up $531,061 (+64%) from 2021

Expenses

Up

$1,631,447

Up $656,099 (+67%) from 2021

Net Income

Down

-$274,674

Down $125,038 (-84%) from 2021

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0Assets 2010: $222,989Liabilities 2010: $98,013Net Assets 2010: $124,9762010Assets 2011: $199,353Liabilities 2011: $71,500Net Assets 2011: $127,8532011Assets 2012: $180,341Liabilities 2012: $60,517Net Assets 2012: $119,8242012Assets 2014: $215,951Liabilities 2014: $150,9502014Assets 2019: $723,351Liabilities 2019: $271,539Net Assets 2019: $451,8122019Assets 2020: $803,877Liabilities 2020: $247,108Net Assets 2020: $556,7692020Assets 2021: $765,096Liabilities 2021: $357,963Net Assets 2021: $407,1332021Assets 2022: $833,210Liabilities 2022: $700,751Net Assets 2022: $132,4592022

Highlighted filing

2022

Assets$833,210
Liabilities$700,751
Net Assets$132,459

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2010: $55,659Expenses 2010: $53,888Net Income 2010: $1,7712010Revenue 2011: $63,234Expenses 2011: $60,357Net Income 2011: $2,8772011Revenue 2012: $56,358Expenses 2012: $64,387Net Income 2012: -$8,0292012Revenue 2014: $287,766Expenses 2014: $334,965Net Income 2014: -$47,1992014Revenue 2019: $503,975Expenses 2019: $609,986Net Income 2019: -$106,0112019Revenue 2020: $812,128Expenses 2020: $707,171Net Income 2020: $104,9572020Revenue 2021: $825,712Expenses 2021: $975,348Net Income 2021: -$149,6362021Revenue 2022: $1,356,773Expenses 2022: $1,631,447Net Income 2022: -$274,6742022

Highlighted filing

2022

Revenue$1,356,773
Expenses$1,631,447
Net Income-$274,674

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
May 9, 2023
Return Version
2022v5.0
Gross Receipts
$1,356,773
Mission and Program Overview

Mission

To provide fire protection and medical services for transports by ambulance for area of teays valley, wv.

Volunteer fire department & medical transport

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$648,100$687,995▲ $39,895
Cash and Non-Interest-Bearing Accounts$116,996$145,215▲ $28,219
Total Assets$765,096$833,210▲ $68,114
Liabilities
Mortgage Notes Payable Secured by Investment Property$274,854$576,626▲ $301,772
Accounts Payable and Accrued Expenses$83,109$124,125▲ $41,016
Total Liabilities$357,963$700,751▲ $342,788
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$407,133$132,459▼ $274,674
Total Net Assets Fund Balance$407,133$132,459▼ $274,674
Total Liabilities and Net Assets / Fund Balance$765,096$833,210▲ $68,114

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$385,533$539,424$924,957
Buildings$37,231$794,769$832,000
Other Land Buildings$265,231$333,999$599,230
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Cody SmootDirector-$41,600-$41,600
Joey PuterbaughDirector-$36,925-$36,925
John R SmootChiefFT$18,000$1,800$19,800
James AlbrightDirector-$287-$287

Board Members and Trustees

NameTitle
Nathan BirdPresident
Jonathan T SmootVice President
Brian HudsonDirector
Michael WiedemanSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$269,781
Program Service Revenue
$1,061,938
Investment Income
$51
Other Revenue
$25,003
All Other Contributions
$250
Change in Net Assets
$-274,674
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,197,174
Other Expenses$434,273
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$921,487--$921,487
Depreciation Depletion$100,511--$100,511
Current Officers, Directors, Trustees, and Key Employees$98,612--$98,612
Payroll Taxes$77,054--$77,054
Other Employee Benefits$69,571--$69,571
Fees for Services Other$59,384--$59,384
Travel$40,204--$40,204
Pension Plan Contributions$30,450--$30,450
Insurance-$28,648-$28,648
Fees for Services Accounting-$23,050-$23,050
Office Expenses-$22,429-$22,429
Advertising-$12,124-$12,124
Fees for Services Legal$9,360--$9,360
Interest-$8,854-$8,854
Other Expenses$2,540--$2,540
All Other Expenses$1,975--$1,975
Occupancy-$1,661-$1,661
Total Functional Expenses$1,534,681$96,766$0$1,631,447
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI

During 2017 the organization discovered that from 2014 to 2017, two of its officers has embezzled an estimated $247,000. After lenghty investigation by law enforcement and the internal revenue service, the two officers were prosecuted, convicted and sentenced to jail. The amount of the diversion related to 2017 was $10,768 and was reported on line 24b of part ix of form 990. An amount of $153,817 was reported in 2016 also as a diversion of funds and reported on part ix of the 2016 form 990. Restitution payments of $2,609 were received in 2019 and were reported on part ix "statement of functional expenses" of the 2019 form 990 as a reduction on line 24e "all other expenses." restituion payments received in 2020 increased to $21,948 and were reported on part viii "statement of revenue" of the 2020 form 990 on line 11a "miscellaneous revenue". Restitution payments received in 2021 of $17,900 were reported on part viii "statement of revenue" of the 2021 form 990 on line 11a "miscellaneous revenue". Restitution payments received in 2022 were $25,003 and are reported on part viii "statement of revenue" of the 2022 form 990 on line 11a "miscellaneous revenue".

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

The board reviews the 990 before filing.

Form 990, Part VI, Section C, Line 19

The documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Teays Valley Volunteer Fire Department
EIN
55-0595258
Phone
3047577075
Address
PO BOX 57, SCOTT DEPOT, WV 25560

Signing Officer

Name
John Smoot
Title
Chief
Phone
3047577075
Signed
2023-05-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Smoot
Formed
1964
Legal Domicile
Wv
Voting Board Members
7
Independent Board Members
3
Employees
37
Volunteers
3

Preparer

Firm
Suttle & Stalnaker Pllc
Address
1411 VIRGINIA ST E STE 100, CHARLESTON, WV 25301
Preparer
Saundra H Uy CPA
Phone
3043434126
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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/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0133474
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0364809
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0445243
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt02548574
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt051
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt01136
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt036
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt060
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0100
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt01383
IRS990ScheduleA/InvestmentIncomeCYPct00.00030
IRS990ScheduleA/InvestmentIncomePYPct00.00040
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt025003
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt022174
IRS990ScheduleA/OtherIncome509Grp/TotalAmt047177
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.98790
IRS990ScheduleA/PublicSupportPY509Pct00.99360
IRS990ScheduleA/PublicSupportTotal509Amt03952262
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01331719
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0802402
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0790144
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0503915
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0524082
IRS990ScheduleA/Total509Grp/TotalAmt03952262
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01356773
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0825712
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0790180
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0503975
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0524182
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04000822
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/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt037231
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0794769
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0832000
IRS990ScheduleD/EquipmentGrp/BookValueAmt0385533
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0539424
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0924957
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0265231
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0333999
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0599230
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0687995
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DURING 2017 THE ORGANIZATION DISCOVERED THAT FROM 2014 TO 2017, TWO OF ITS OFFICERS HAS EMBEZZLED AN ESTIMATED $247,000. AFTER LENGHTY INVESTIGATION BY LAW ENFORCEMENT AND THE INTERNAL REVENUE SERVICE, THE TWO OFFICERS WERE PROSECUTED, CONVICTED AND SENTENCED TO JAIL. THE AMOUNT OF THE DIVERSION RELATED TO 2017 WAS $10,768 AND WAS REPORTED ON LINE 24B OF PART IX OF FORM 990. AN AMOUNT OF $153,817 WAS REPORTED IN 2016 ALSO AS A DIVERSION OF FUNDS AND REPORTED ON PART IX OF THE 2016 FORM 990. RESTITUTION PAYMENTS OF $2,609 WERE RECEIVED IN 2019 AND WERE REPORTED ON PART IX "STATEMENT OF FUNCTIONAL EXPENSES" OF THE 2019 FORM 990 AS A REDUCTION ON LINE 24E "ALL OTHER EXPENSES." RESTITUION PAYMENTS RECEIVED IN 2020 INCREASED TO $21,948 AND WERE REPORTED ON PART VIII "STATEMENT OF REVENUE" OF THE 2020 FORM 990 ON LINE 11A "MISCELLANEOUS REVENUE". RESTITUTION PAYMENTS RECEIVED IN 2021 OF $17,900 WERE REPORTED ON PART VIII "STATEMENT OF REVENUE" OF THE 2021 FORM 990 ON LINE 11A "MISCELLANEOUS REVENUE". RESTITUTION PAYMENTS RECEIVED IN 2022 WERE $25,003 AND ARE REPORTED ON PART VIII "STATEMENT OF REVENUE" OF THE 2022 FORM 990 ON LINE 11A "MISCELLANEOUS REVENUE".
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD REVIEWS THE 990 BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0765096
IRS990/TotalAssetsEOYAmt0833210
IRS990/TotalAssetsGrp/BOYAmt0765096
IRS990/TotalAssetsGrp/EOYAmt0833210
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0269781
IRS990/TotalEmployeeCnt037
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt096766
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01534681
IRS990/TotalFunctionalExpensesGrp/TotalAmt01631447
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0357963
IRS990/TotalLiabilitiesEOYAmt0700751
IRS990/TotalLiabilitiesGrp/BOYAmt0357963
IRS990/TotalLiabilitiesGrp/EOYAmt0700751
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0407133
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0132459
IRS990/TotalOtherCompensationAmt01800
IRS990/TotalProgramServiceExpensesAmt01534681
IRS990/TotalProgramServiceRevenueAmt01061938
IRS990/TotalReportableCompFromOrgAmt096812
IRS990/TotalRevenueGrp/ExclusionAmt051
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01086941
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01356773
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt03
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0765096
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0833210
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt040204
IRS990/TravelGrp/TotalAmt040204
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 57
IRS990/USAddress/CityNm0SCOTT DEPOT
IRS990/USAddress/StateAbbreviationCd0WV
IRS990/USAddress/ZIPCd025560
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0WWW.TEAYSVALLEYFIRE.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN SMOOT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHIEF
ReturnHeader/BusinessOfficerGrp/PhoneNum03047577075
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-05-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0TEAYS VALLEY VOLUNTEER FIRE DEPARTMENT
ReturnHeader/Filer/BusinessNameControlTxt0TEAY

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