Civic Intelligence

Wharton-Barret Fire Dept Inc

990 • Fiscal year 2017 • EIN 55-0638162

Jan 01, 2017 to Dec 31, 2017 • Filed on Apr 25, 2018

PO Box 122Wharton, WV 25208

(304) 247-6586

Siviq Scores

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

Liabilities / Assets

48th percentile

0.03x

Higher debt load relative to assets than 48% of similar nonprofits.

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

Liabilities / Revenue

71st percentile

0.15x

Higher debt load relative to revenue than 71% of similar nonprofits.

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

Net Margin

42nd percentile

1.0%

Higher net margin than 42% of similar nonprofits.

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

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

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

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

Asset Growth

24th percentile

-4.6%

Faster asset growth than 24% of similar nonprofits.

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

Revenue Growth

62nd percentile

11%

Faster revenue growth than 62% of similar nonprofits.

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

Assets

Down

$922,608

Down $44,849 (-4.6%) from 2016

Net Assets

Up

$895,418

Up $1,701 (+0.2%) from 2016

Liabilities

Down

$27,190

Down $46,550 (-63%) from 2016

Revenue

Up

$178,813

Up $18,152 (+11%) from 2016

Expenses

Up

$177,112

Up $529 (+0.3%) from 2016

Net Income

Up

$1,701

Up $17,623 (+111%) from 2016

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 2010: $1,104,136Liabilities 2010: $141,535Net Assets 2010: $962,6012010Assets 2011: $1,038,109Liabilities 2011: $220,420Net Assets 2011: $817,6892011Assets 2012: $992,609Liabilities 2012: $168,638Net Assets 2012: $823,9712012Assets 2013: $954,122Liabilities 2013: $114,700Net Assets 2013: $839,4222013Assets 2014: $940,402Liabilities 2014: $58,519Net Assets 2014: $881,8832014Assets 2015: $1,013,137Liabilities 2015: $103,499Net Assets 2015: $909,6382015Assets 2016: $967,457Liabilities 2016: $73,740Net Assets 2016: $893,7172016Assets 2017: $922,608Liabilities 2017: $27,190Net Assets 2017: $895,4182017Assets 2018: $892,517Liabilities 2018: $0Net Assets 2018: $892,5172018

Highlighted filing

2017

Assets$922,608
Liabilities$27,190
Net Assets$895,418

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2010: $237,2012010Revenue 2011: $271,140Expenses 2011: $416,052Net Income 2011: -$144,9122011Expenses 2012: $240,5212012Revenue 2013: $244,382Expenses 2013: $228,931Net Income 2013: $15,4512013Revenue 2014: $244,940Expenses 2014: $202,481Net Income 2014: $42,4592014Revenue 2015: $197,256Expenses 2015: $169,501Net Income 2015: $27,7552015Revenue 2016: $160,661Expenses 2016: $176,583Net Income 2016: -$15,9222016Revenue 2017: $178,813Expenses 2017: $177,112Net Income 2017: $1,7012017Revenue 2018: $229,050Expenses 2018: $212,592Net Income 2018: $16,4582018

Highlighted filing

2017

Revenue$178,813
Expenses$177,112
Net Income$1,701
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Apr 25, 2018
Return Version
2017v2.2
Gross Receipts
$178,813
Mission and Program Overview

Mission

FIRE FIGHTING AND RESCUE

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$893,717$895,418▲ $1,701
Land, Buildings, and Equipment, Net$747,519$714,860▼ $32,659
Savings and Temporary Cash Investments$219,938$207,748▼ $12,190
Total Assets$967,457$922,608▼ $44,849
Liabilities
Mortgage Notes Payable Secured by Investment Property$73,740$27,190▼ $46,550
Total Liabilities$73,740$27,190▼ $46,550
Net Assets / Fund Balance
Total Net Assets Fund Balance$893,717$895,418▲ $1,701
Total Liabilities and Net Assets / Fund Balance$967,457$922,608▼ $44,849

Asset Categories

AssetBook ValueDepreciationBasis
Buildings-$815,255-
Equipment$714,860$1,398,193-
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$178,301
Investment Income
$512
Other Revenue
$0
Change in Net Assets
$1,701
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$177,112
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$66,094$0$0$66,094
All Other Expenses$49,499$1,100$0$50,599
Other Expenses$16,656$0$0$16,656
Fees for Services Accounting$3,875$0$0$3,875
Travel$3,135$0$0$3,135
Total Functional Expenses$176,012$1,100$0$177,112
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
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
Filing and Contact Details

Filer

Filer Name
Wharton-barret Fire Dept Inc
EIN
55-0638162
Phone
3042476586
Address
PO BOX 122, WHARTON, WV 25208

Signing Officer

Name
Larry Rash
Title
Treasurer
Phone
3042476586
Signed
2018-04-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Larry Rash
Formed
1981
Legal Domicile
Wv
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
19

Preparer

Firm
Robert Bias CPA Inc
Address
1607 Smoot Avenue PO Box 825, Danville, WV 25053
Preparer
Robert L Bias Iii
Phone
3043695447
Supplemental Narrative

Additional Explanations

Pt VI, Line 2

Robert and larry rash officers father and son

Pt VI, Line 7B

Decisions reviewed by state agency

Pt VI, Line 11B

Open for inspection at fire house location

Pt VI, Line 19

Open for inspection at fire house as requested

Form 990EZ, Part I, Line 16

CONTRIBUTIONS/GIFTS

Form 990EZ, Part I, Line 16

OFFICE

Form 990EZ, Part I, Line 16

UTILITIES

Form 990EZ, Part I, Line 16

INSURANCE

Form 990EZ, Part I, Line 16

REPAIRS/OPERATING

Form 990EZ, Part I, Line 16

MEDICAL

Form 990EZ, Part I, Line 16

ADVERTISING

Form 990EZ, Part I, Line 16

DUES AND SUBSCRIPTIONS

Form 990EZ, Part II, Line 24

Investments

Form 990EZ, Part II, Line 26

LASALLE EQUIPMENT

Form 990EZ, Part II, Line 26

VEHICLE LOAN

Form 990, Part IX, Line 24E

Training/safety 4235. 4235. 0. 0.

Form 990, Part IX, Line 24E

Utilities 14558. 14558. 0. 0.

Form 990, Part IX, Line 24E

MEALS 784. 784. 0. 0.

Form 990, Part IX, Line 24E

Contributions 100. 0. 100. 0.

Form 990, Part IX, Line 24E

TRUCK FUEL 0. 0. 0. 0.

Form 990, Part IX, Line 24E

FUNDRAISING 0. 0. 0. 0.

Form 990, Part IX, Line 24E

Insurance 21787. 21787. 0. 0.

Form 990, Part IX, Line 24E

LICENSE 215. 215. 0. 0.

Form 990, Part IX, Line 24E

POSTAGE 337. 0. 337. 0.

Form 990, Part IX, Line 24E

Office expense 663. 0. 663. 0.

Form 990, Part IX, Line 24E

Equipment operating 279. 279. 0. 0.

Form 990, Part IX, Line 24E

TRAVEL 0. 0. 0. 0.

Form 990, Part IX, Line 24E

UNIFORMS 0. 0. 0. 0.

Form 990, Part IX, Line 24E

Other expenses 7641. 7641. 0. 0.

Raw XML Appendix395 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ROBERT AND LARRY RASH OFFICERS FATHER AND SON
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DECISIONS REVIEWED BY STATE AGENCY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OPEN FOR INSPECTION AT FIRE HOUSE LOCATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3OPEN FOR INSPECTION AT FIRE HOUSE AS REQUESTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CONTRIBUTIONS/GIFTS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5OFFICE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6UTILITIES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7INSURANCE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8REPAIRS/OPERATING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9MEDICAL
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10ADVERTISING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11DUES AND SUBSCRIPTIONS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Investments
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13LASALLE EQUIPMENT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14VEHICLE LOAN
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt21INSURANCE 21787. 21787. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt22LICENSE 215. 215. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt23POSTAGE 337. 0. 337. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt24OFFICE EXPENSE 663. 0. 663. 0.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990EZ, Part II, Line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990EZ, Part II, Line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc18Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc19Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc20Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc21Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc22Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc23Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc24Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc25Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc26Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc27Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc28Form 990, Part IX, Line 24e
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0WV
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0967457
IRS990/TotalAssetsEOYAmt0922608
IRS990/TotalAssetsGrp/BOYAmt0967457
IRS990/TotalAssetsGrp/EOYAmt0922608
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01100
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0176012
IRS990/TotalFunctionalExpensesGrp/TotalAmt0177112
IRS990/TotalGrossUBIAmt0512
IRS990/TotalLiabilitiesBOYAmt073740
IRS990/TotalLiabilitiesEOYAmt027190
IRS990/TotalLiabilitiesGrp/BOYAmt073740
IRS990/TotalLiabilitiesGrp/EOYAmt027190
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0893717
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0895418
IRS990/TotalProgramServiceExpensesAmt0176012
IRS990/TotalProgramServiceRevenueAmt0178301
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0178301
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0178813
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0512
IRS990/TotalVolunteersCnt019
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0967457
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0922608
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt00
IRS990/TravelGrp/ProgramServicesAmt03135
IRS990/TravelGrp/TotalAmt03135
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 171
IRS990/USAddress/CityNm0WHARTON
IRS990/USAddress/StateAbbreviationCd0WV
IRS990/USAddress/ZIPCd025208
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LARRY RASH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum03042476586
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-04-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WHARTON-BARRET FIRE DEPT INC
ReturnHeader/Filer/BusinessNameControlTxt0WHAR
ReturnHeader/Filer/EIN0550638162
ReturnHeader/Filer/PhoneNum03042476586
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 122
ReturnHeader/Filer/USAddress/CityNm0WHARTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WV
ReturnHeader/Filer/USAddress/ZIPCd025208
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId09C4BABCB0248983E424FAF80BD1C6B80EC6B8B57
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId09C4BABCB0248983E424FAF80BD1C6B80EC6B8B57
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt074.194.177.222
ReturnHeader/FilingSecurityInformation/IPDt02018-05-01
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PD
ReturnHeader/FilingSecurityInformation/IPTm011:20:50
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Robert Bias CPA Inc
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01607 Smoot Avenue PO Box 825
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Danville
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WV
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd025053
ReturnHeader/PreparerPersonGrp/PhoneNum03043695447
ReturnHeader/PreparerPersonGrp/PreparationDt02018-05-01
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROBERT L BIAS III
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02018-05-01T11:21:06-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

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