Civic Intelligence

Shepherdstown Fire Department

990 • Fiscal year 2014 • EIN 55-6022120

Jan 01, 2014 to Dec 31, 2014 • Filed on Jun 22, 2015

PO Box FShepherdstown, WV 25443

(304) 876-2311

Siviq Scores

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

Liabilities / Assets

58th percentile

0.15x

Higher debt load relative to assets than 58% of similar nonprofits.

2014 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

72nd percentile

0.62x

Higher debt load relative to revenue than 72% of similar nonprofits.

2014 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2014

Net Margin

43rd percentile

3.3%

Higher net margin than 43% of similar nonprofits.

2014 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

57th percentile

$0

Higher top officer pay than 57% of similar nonprofits.

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

2014 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2014

Asset Growth

1st percentile

-59%

Faster asset growth than 1% of similar nonprofits.

2014 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

75th percentile

15%

Faster revenue growth than 75% of similar nonprofits.

2014 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Down

$2,442,692

Down $3,585,002 (-59%) from 2013

Net Assets

Down

$2,082,692

Down $3,455,002 (-62%) from 2013

Liabilities

Down

$360,000

Down $130,000 (-27%) from 2013

Revenue

Up

$582,843

Up $76,559 (+15%) from 2013

Expenses

Up

$563,459

Up $227,505 (+68%) from 2013

Net Income

Down

$19,384

Down $150,946 (-89%) from 2013

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $5,240,156Liabilities 2010: $360,000Net Assets 2010: $4,880,1562010Assets 2011: $5,331,521Liabilities 2011: $280,000Net Assets 2011: $5,051,5212011Assets 2012: $5,957,364Liabilities 2012: $590,000Net Assets 2012: $5,367,3642012Assets 2013: $6,027,694Liabilities 2013: $490,000Net Assets 2013: $5,537,6942013Assets 2014: $2,442,692Liabilities 2014: $360,000Net Assets 2014: $2,082,6922014Assets 2015: $2,419,942Liabilities 2015: $209,689Net Assets 2015: $2,210,2532015Assets 2016: $2,759,648Liabilities 2016: $540,000Net Assets 2016: $2,219,6482016Assets 2017: $3,602,213Liabilities 2017: $525,369Net Assets 2017: $3,076,8442017Assets 2018: $3,436,484Liabilities 2018: $340,369Net Assets 2018: $3,096,1152018Assets 2019: $3,328,831Liabilities 2019: $240,000Net Assets 2019: $3,088,8312019Assets 2020: $3,305,452Liabilities 2020: $160,000Net Assets 2020: $3,145,4522020Assets 2021: $3,261,008Liabilities 2021: $30,000Net Assets 2021: $3,231,0082021Assets 2022: $3,441,160Liabilities 2022: $0Net Assets 2022: $3,441,1602022Assets 2023: $3,880,450Liabilities 2023: $0Net Assets 2023: $3,880,4502023Assets 2024: $4,024,722Liabilities 2024: $0Net Assets 2024: $4,024,7222024

Highlighted filing

2014

Assets$2,442,692
Liabilities$360,000
Net Assets$2,082,692

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2010: $508,230Expenses 2010: $319,828Net Income 2010: $188,4022010Revenue 2011: $514,905Expenses 2011: $343,540Net Income 2011: $171,3652011Revenue 2012: $658,095Expenses 2012: $342,252Net Income 2012: $315,8432012Revenue 2013: $506,284Expenses 2013: $335,954Net Income 2013: $170,3302013Revenue 2014: $582,843Expenses 2014: $563,459Net Income 2014: $19,3842014Revenue 2015: $1,311,866Expenses 2015: $1,184,305Net Income 2015: $127,5612015Revenue 2016: $698,754Expenses 2016: $689,359Net Income 2016: $9,3952016Revenue 2017: $1,807,240Expenses 2017: $950,044Net Income 2017: $857,1962017Revenue 2018: $751,795Expenses 2018: $732,524Net Income 2018: $19,2712018Revenue 2019: $726,995Expenses 2019: $734,279Net Income 2019: -$7,2842019Revenue 2020: $742,665Expenses 2020: $686,044Net Income 2020: $56,6212020Revenue 2021: $775,714Expenses 2021: $690,158Net Income 2021: $85,5562021Revenue 2022: $922,673Expenses 2022: $712,521Net Income 2022: $210,1522022Revenue 2023: $1,019,779Expenses 2023: $580,489Net Income 2023: $439,2902023Revenue 2024: $754,149Expenses 2024: $609,877Net Income 2024: $144,2722024

Highlighted filing

2014

Revenue$582,843
Expenses$563,459
Net Income$19,384
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Jun 22, 2015
Return Version
2014v5.0
Gross Receipts
$1,084,557
Mission and Program Overview

Mission

Provides fire protection and ambulance service

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$2,063,308$2,082,692▲ $19,384
Land, Buildings, and Equipment, Net$2,112,520$1,906,898▼ $205,622
Savings and Temporary Cash Investments$417,463$512,469▲ $95,006
Investments in Publicly Traded Securities$23,325$23,325→ $0
Total Assets$2,553,308$2,442,692▼ $110,616
Liabilities
Mortgage Notes Payable Secured by Investment Property$490,000$360,000▼ $130,000
Total Liabilities$490,000$360,000▼ $130,000
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,063,308$2,082,692▲ $19,384
Total Liabilities and Net Assets / Fund Balance$2,553,308$2,442,692▼ $110,616

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$830,513$1,704,985$2,535,498
Buildings$605,931$781,212$1,387,143
Land$468,407-$468,407
Other Land Buildings$2,047$31,194$33,241
Compensation and Service Providers

Board Members and Trustees

NameTitle
Calvin C SimpsonPresident/tr
Douglas PittingerTrustee
Jim SchmittTrustee
Marshall DemerittTrustee
Jim LockeAssit Treas/
Judy PittingerAsst Secreta
Ronald GrubbChaplin
Libby NestorSecretary
Dennis L BarronTreasurer/tr
Pete KellyVice Pres/tr
Revenue and Support

Revenue Composition

Contributions and Grants
$250,980
Program Service Revenue
$206,843
Investment Income
$3,349
Other Revenue
$121,671
All Other Contributions
$97,253
Change in Net Assets
$19,384
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$563,459
Total Fundraising Expense$16,682
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$233,177--$233,177
Occupancy$64,414$17,178$4,294$85,886
Insurance$40,168$10,711$2,678$53,557
All Other Expenses$20,230$11,613$9,138$40,981
Other Expenses$18,922$6,093-$18,922
Interest$8,572$2,286$572$11,430
Total Functional Expenses$498,896$47,881$16,682$563,459
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$553,773
Gaming Direct Expenses$457,705
Fundraising Gross Income$60,365
Fundraising Direct Expenses$44,009
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Apple Butter Fe$29,233$29,233$10,806$18,427
Dinners/concess$17,869$17,869$25,073$-7,204
Total Events$59,150$59,150$43,220$15,930
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
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

Governance Explanations

Form 990, Page 6, Part VI, Line 6

Shepherdstown fire department is governed by it's members.

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

Every member, in good standing, of the shepherdstown fire department shall have the right to vote in person on all questions which may properly come before a meeting.

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

SAME AS ABOVE.

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

The form 990 is reviewed by the officers.

Form 990, Page 6, Part VI, Line 19

Documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Shepherdstown Fire Department
EIN
55-6022120
Phone
3048762311
Address
PO BOX F, SHEPHERDSTOWN, WV 25443

Signing Officer

Name
Dennis L Barron
Title
Treasurer
Phone
3048762311
Signed
2015-06-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dennis L Barron
Formed
1793
Legal Domicile
Wv
Voting Board Members
11
Independent Board Members
11
Employees
0
Volunteers
275

Preparer

Firm
Mumaw & Vickers Pllc
Address
102 WEST LIBERTY ST, CHARLES TOWN, WV 25414
Preparer
Charlotte M Vickers CPA
Phone
3047257451
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IRS990ScheduleG/StatesWhereGamingConductedCd0WV
IRS990ScheduleG/SupplementalInformationDetail/ExplanationTxt0WEST VIRGINIA 121,336
IRS990ScheduleG/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE G, PAGE 3, PART III, LINE 17B
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SHEPHERDSTOWN FIRE DEPARTMENT IS GOVERNED BY IT'S MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EVERY MEMBER, IN GOOD STANDING, OF THE SHEPHERDSTOWN FIRE DEPARTMENT SHALL HAVE THE RIGHT TO VOTE IN PERSON ON ALL QUESTIONS WHICH MAY PROPERLY COME BEFORE A MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SAME AS ABOVE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FORM 990 IS REVIEWED BY THE OFFICERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7B
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ReturnHeader/BusinessOfficerGrp/SignatureDt02015-06-22
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ReturnHeader/Filer/BusinessNameControlTxt0SHEP

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.$4.02$0.00$4.02$0.75$0.61$0.14
2023Summary only. Only limited summary data is available for this year.$3.88$0.00$3.88$1.02$0.58$0.44
2022Summary only. Only limited summary data is available for this year.$3.44$0.00$3.44$0.92$0.71$0.21
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.26$0.03$3.23$0.78$0.69$0.09
2020Summary only. Only limited summary data is available for this year.$3.31$0.16$3.15$0.74$0.69$0.06
2019Summary only. Only limited summary data is available for this year.$3.33$0.24$3.09$0.73$0.73$0.01
2018Summary only. Only limited summary data is available for this year.$3.44$0.34$3.10$0.75$0.73$0.02
2017Summary only. Only limited summary data is available for this year.$3.60$0.53$3.08$1.81$0.95$0.86
2016Summary only. Only limited summary data is available for this year.$2.76$0.54$2.22$0.70$0.69$0.01
2015Summary only. Only limited summary data is available for this year.$2.42$0.21$2.21$1.31$1.18$0.13
2014Detailed filing. Detailed filing data is available for this year.$2.44$0.36$2.08$0.58$0.56$0.02
2013Detailed filing. Detailed filing data is available for this year.$6.03$0.49$5.54$0.51$0.34$0.17
2012Summary only. Only limited summary data is available for this year.$5.96$0.59$5.37$0.66$0.34$0.32
2011Summary only. Only limited summary data is available for this year.$5.33$0.28$5.05$0.51$0.34$0.17
2010Summary only. Only limited summary data is available for this year.$5.24$0.36$4.88$0.51$0.32$0.19