Civic Intelligence

Shepherdstown Fire Department

990 • Fiscal year 2020 • EIN 55-6022120

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 15, 2021

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

49th percentile

0.05x

Higher debt load relative to assets than 49% of similar nonprofits.

2020 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

61st percentile

0.22x

Higher debt load relative to revenue than 61% of similar nonprofits.

2020 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2020

Net Margin

47th percentile

7.6%

Higher net margin than 47% of similar nonprofits.

2020 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

61st percentile

$0

Higher top officer pay than 61% of similar nonprofits.

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

2020 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2020

Asset Growth

30th percentile

-0.7%

Faster asset growth than 30% of similar nonprofits.

2020 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

53rd percentile

2.2%

Faster revenue growth than 53% of similar nonprofits.

2020 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Flat

$3,305,452

Flat from 2020

Net Assets

Flat

$3,145,452

Flat from 2020

Liabilities

Flat

$160,000

Flat from 2020

Revenue

Flat

$742,665

Flat from 2020

Expenses

Flat

$686,044

Flat from 2020

Net Income

Flat

$56,621

Flat from 2020

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 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

2020

Assets$3,305,452
Liabilities$160,000
Net Assets$3,145,452

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 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

2020

Revenue$742,665
Expenses$686,044
Net Income$56,621
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 15, 2021
Return Version
2020v4.0
Gross Receipts
$943,923
Mission and Program Overview

Mission

Provides fire protection and ambulance service

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$3,088,831$3,145,452▲ $56,621
Land, Buildings, and Equipment, Net$2,733,693$2,417,893▼ $315,800
Savings and Temporary Cash Investments$563,413$859,703▲ $296,290
Investments in Publicly Traded Securities$23,325$23,325→ $0
Prepaid Expenses and Deferred Charges$8,400$4,531▼ $3,869
Total Assets$3,328,831$3,305,452▼ $23,379
Liabilities
Mortgage Notes Payable Secured by Investment Property$240,000$160,000▼ $80,000
Total Liabilities$240,000$160,000▼ $80,000
Net Assets / Fund Balance
Total Net Assets Fund Balance$3,088,831$3,145,452▲ $56,621
Total Liabilities and Net Assets / Fund Balance$3,328,831$3,305,452▼ $23,379

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,389,154$2,666,899$4,056,053
Buildings$560,332$1,042,056$1,602,388
Land$468,407-$468,407
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$411,497
Program Service Revenue
$249,395
Investment Income
$12,851
Other Revenue
$68,922
All Other Contributions
$239,777
Change in Net Assets
$56,621
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$686,044
Total Fundraising Expense$15,380
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$339,690--$339,690
Occupancy$54,479$14,527$3,632$72,638
All Other Expenses$44,844$12,270$8,408$65,522
Insurance$42,763$11,403$2,851$57,017
Other Expenses$16,829$4,733-$16,829
Interest$7,342$1,958$489$9,789
Advertising$165--$165
Total Functional Expenses$625,773$44,891$15,380$686,044
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$214,656
Gaming Direct Expenses$167,080
Fundraising Gross Income$54,874
Fundraising Direct Expenses$34,178
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Apple Butter Fe$30,718$30,718$11,940$18,778
Dinners/concess$23,819$23,819$22,238$1,581
Total Events$54,537$54,537$34,178$20,359
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 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
Yes
Other officer compensation reviewed
Yes
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 15A

N/A

Form 990, Page 6, Part VI, Line 15B

N/A

Form 990, Page 6, Part VI, Line 19

All governing documents and returns are made available to the public 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
2021-11-15
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
225

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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IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt03088831
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt03145452
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0563413
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0859703
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/BuildingsGrp/BookValueAmt0560332
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01042056
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01602388
IRS990ScheduleD/EquipmentGrp/BookValueAmt01389154
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02666899
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt04056053
IRS990ScheduleD/LandGrp/BookValueAmt0468407
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0468407
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02417893
IRS990ScheduleG/CharitableDistributionRqrInd0true
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/DistributedAmt042840
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt034178
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0APPLE BUTTER FE
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0DINNERS/CONCESS
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt030718
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt023819
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt054537
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt030718
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt023819
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt054537
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt020359
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt034178
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt011940
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt022238
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt033086
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt096375
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0129461
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0167080
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt049522
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0165134
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0214656
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt047576
IRS990ScheduleG/GamingInformationGrp/NonCashPrizesPullTabsAmt018396
IRS990ScheduleG/GamingInformationGrp/NonCashPrizesTotalGamingAmt018396
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt019223
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt010559
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt08664
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoPct01.00000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingPct01.00000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsPct01.00000
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0DENNIS L BARRON
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0PO BOX F
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0SHEPHERDSTOWN
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0WV
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd025443
IRS990ScheduleG/StatesWhereGamingConductedCd0WV
IRS990ScheduleG/SupplementalInformationDetail/ExplanationTxt0WEST VIRGINIA 42,840
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/ExplanationTxt4N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ALL GOVERNING DOCUMENTS AND RETURNS ARE MADE AVAILABLE TO THE PUBLIC 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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0WV
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt03328831
IRS990/TotalAssetsEOYAmt03305452
IRS990/TotalAssetsGrp/BOYAmt03328831
IRS990/TotalAssetsGrp/EOYAmt03305452
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0411497
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt015380
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt044891
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0625773
IRS990/TotalFunctionalExpensesGrp/TotalAmt0686044
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0240000
IRS990/TotalLiabilitiesEOYAmt0160000
IRS990/TotalLiabilitiesGrp/BOYAmt0240000
IRS990/TotalLiabilitiesGrp/EOYAmt0160000
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03088831
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03145452
IRS990/TotalProgramServiceExpensesAmt0625773
IRS990/TotalProgramServiceRevenueAmt0249395
IRS990/TotalRevenueGrp/ExclusionAmt068922
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0262246
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0742665
IRS990/TotalVolunteersCnt0225
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03328831
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03305452
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01329 SHEPHERD GRADE ROAD
IRS990/USAddress/CityNm0SHEPHERDSTOWN
IRS990/USAddress/StateAbbreviationCd0WV
IRS990/USAddress/ZIPCd025443
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0SHEPHERDSTOWNFIREDEPARTMENT.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

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
2020Detailed filing. Detailed filing data is available for this year.$3.31$0.16$3.15$0.74$0.69$0.06
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