Civic Intelligence

Tigerville Fire District

990 • Fiscal year 2015 • EIN 57-0681218

Jul 01, 2014 to Jun 30, 2015 • Filed on Jan 15, 2016

2605 Highway 414Travelers Rest, SC 29690-8564

(864) 895-8855

Siviq Scores

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

Liabilities / Assets

94th percentile

1.08x

Higher debt load relative to assets than 94% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

92nd percentile

1.62x

Higher debt load relative to revenue than 92% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Net Margin

52nd percentile

3.9%

Higher net margin than 52% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

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.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Asset Growth

37th percentile

-2.1%

Faster asset growth than 37% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

51st percentile

3.8%

Faster revenue growth than 51% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Assets

Down

$607,397

Down $13,216 (-2.1%) from 2014

Net Assets

Down

-$47,996

Down $223,376 (-127%) from 2014

Liabilities

Up

$655,393

Up $210,160 (+47%) from 2014

Revenue

Up

$403,712

Up $14,960 (+3.8%) from 2014

Expenses

Down

$387,826

Down $77,013 (-17%) from 2014

Net Income

Up

$15,886

Up $91,973 (+121%) from 2014

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0-$1.0MAssets 2014: $620,613Liabilities 2014: $445,233Net Assets 2014: $175,3802014Assets 2015: $607,397Liabilities 2015: $655,393Net Assets 2015: -$47,9962015Assets 2016: $611,073Liabilities 2016: $373,836Net Assets 2016: $237,2372016Assets 2017: $604,774Liabilities 2017: $336,285Net Assets 2017: $268,4892017Assets 2018: $714,161Liabilities 2018: $298,374Net Assets 2018: $415,7872018Assets 2019: $677,326Liabilities 2019: $260,462Net Assets 2019: $416,8642019Assets 2020: $689,612Liabilities 2020: $220,447Net Assets 2020: $469,1652020Assets 2021: $789,527Liabilities 2021: $142,566Net Assets 2021: $646,9612021Assets 2022: $1,940,500Liabilities 2022: $1,120,744Net Assets 2022: $819,7562022Assets 2023: $2,093,011Liabilities 2023: $1,048,844Net Assets 2023: $1,044,1672023Assets 2025: $2,538,507Liabilities 2025: $910,041Net Assets 2025: $1,628,4662025

Highlighted filing

2015

Assets$607,397
Liabilities$655,393
Net Assets-$47,996

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2014: $388,752Expenses 2014: $464,839Net Income 2014: -$76,0872014Revenue 2015: $403,712Expenses 2015: $387,826Net Income 2015: $15,8862015Revenue 2016: $434,843Expenses 2016: $390,243Net Income 2016: $44,6002016Revenue 2017: $432,828Expenses 2017: $401,576Net Income 2017: $31,2522017Revenue 2018: $553,122Expenses 2018: $405,824Net Income 2018: $147,2982018Revenue 2019: $450,035Expenses 2019: $448,958Net Income 2019: $1,0772019Revenue 2020: $553,380Expenses 2020: $501,079Net Income 2020: $52,3012020Revenue 2021: $702,980Expenses 2021: $525,184Net Income 2021: $177,7962021Revenue 2022: $790,405Expenses 2022: $617,610Net Income 2022: $172,7952022Revenue 2023: $991,495Expenses 2023: $767,084Net Income 2023: $224,4112023Revenue 2025: $1,465,966Expenses 2025: $1,095,632Net Income 2025: $370,3342025

Highlighted filing

2015

Revenue$403,712
Expenses$387,826
Net Income$15,886
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Jan 15, 2016
Return Version
2014v6.0
Gross Receipts
$403,712
Mission and Program Overview

Mission

To protect the lives and property of the tigerville fire district's residents and visitors.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$387,453$321,675▼ $65,778
Cash and Non-Interest-Bearing Accounts$194,086$240,037▲ $45,951
Accounts Receivable$10,825$14,108▲ $3,283
Total Assets$620,613$607,397▼ $13,216
Other Assets Total$28,249$31,577▲ $3,328
Liabilities
Tax Exempt Bond Liabilities$425,623$390,476▼ $35,147
Other Liabilities$3,456$249,754▲ $246,298
Mortgage Notes Payable Secured by Investment Property$11,167$9,700▼ $1,467
Accounts Payable and Accrued Expenses$4,987$5,463▲ $476
Total Liabilities$445,233$655,393▲ $210,160
Net Assets / Fund Balance
Temporarily Rstr Net Assets$14,620$13,217▼ $1,403
Unrestricted Net Assets$160,760$-61,213▼ $221,973
Total Net Assets Fund Balance$175,380$-47,996▼ $223,376
Total Liabilities and Net Assets / Fund Balance$620,613$607,397▼ $13,216

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$256,650$1,060,699$1,317,349
Buildings$64,025$134,975$199,000
Land$1,000-$1,000
Other Assets Org$31,577--
Compensation and Service Providers
Revenue and Support

Revenue Composition

Contributions and Grants
$402,782
Program Service Revenue
$0
Investment Income
$930
Other Revenue
$0
All Other Contributions
$63,921
Change in Net Assets
$15,886

Audited Revenue Reconciliation

Revenue per Audited Statements
$403,712
Total Revenue per Audited Statements
$403,712
Total Revenue per Form 990
$403,712
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$197,326
Salaries, Compensation, and Employee Benefits$190,500
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$141,235--$141,235
Depreciation Depletion$59,199$6,579-$65,778
All Other Expenses$43,973$1,983-$45,956
Pension Plan Contributions$20,357--$20,357
Other Employee Benefits$18,103--$18,103
Interest$13,953$1,550-$15,503
Payroll Taxes$10,805--$10,805
Other Expenses$8,735$970-$9,705
Fees for Services Accounting-$4,500-$4,500
Total Functional Expenses$371,254$16,572$0$387,826

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$387,826
Total Expenses per Audited Statements$387,826
Total Expenses per Form 990$387,826
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Net Pension Liability$220,963
Deferred Inflows for Pensions$25,567
Accrued Interest$3,224

Bond Issues

BondIssuerIssuedIssue PricePurpose
AGo Bond 2010b2010-07-19$550,000Purchase of capital assets

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A----

Bond Financing Compliance

No rebate due
No
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
No
Corrective action procedures
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
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
No
Management duties delegated
No

Governance Explanations

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

The fire chief and the board review and approve the 990.

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

The board reviews and approves the compensation for the fire chief and all other employees.

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

The board reviews and approves the compensation for the fire chief and all other employees.

Form 990, Page 6, Part VI, Line 19

AVAILABLE UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
Tigerville Fire District
EIN
57-0681218
Phone
8648958855
Address
2605 HIGHWAY 414, TRAVELERS REST, SC 29690-8564

Signing Officer

Name
Russell Ledford
Title
Chief
Phone
8648958855
Signed
2016-01-15

Organization Details

Principal Officer
Russell Ledford
Formed
1978
Legal Domicile
Sc
Voting Board Members
7
Independent Board Members
7
Employees
5

Preparer

Firm
Highsmith & Highsmith LLC
Address
329 S MAIN STREET, TRAVELERS REST, SC 29690-1815
Preparer
Bshane Highsmith CPA
Phone
8648343868
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Small equipment 8,995 0 0 dues and subscriptions 6,644 738 0 telephone 6,111 679 0 physicals and training 6,038 0 0 fuel 5,744 0 0 supplies 5,093 566 0 equipment tests 3,499 0 0 uniforms and laundry 1,849 0 0

Form 990, Part XI, Line 9

Prior period adjustment for gasb 68 pension liability

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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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IRS990ScheduleK/ProceduresCorrectiveActionGrp/ProceduresCorrectiveActionInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/BondReferenceCd0A
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IRS990ScheduleK/TaxExemptBondsArbitrageGrp/Form8038TFiledInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInGICInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/HedgeIdentifiedInBksAndRecInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/NoRebateDueInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/RebateNotDueYetInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/VariableRateIssueInd0false
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IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuePriceAmt0550000
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt0GO BOND 2010B
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IRS990ScheduleK/TaxExemptBondsIssuesGrp/PoolFinancingInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PurposeDesc0PURCHASE OF CAPITAL ASSETS
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IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyResearchAgreementsInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondIssMeetPrvtSecPymtTestInd0false
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IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/OwningBondFinancedPropertyInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ProcsNonqualifiedBondRemdtdInd0false
IRS990ScheduleK/TaxExemptBondsProceedsGrp/AdequateBooksAndRecMaintInd0true
IRS990ScheduleK/TaxExemptBondsProceedsGrp/AdvanceRefundingInd0false
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IRS990ScheduleK/TaxExemptBondsProceedsGrp/FinalAllocationMadeInd0true
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FIRE CHIEF AND THE BOARD REVIEW AND APPROVE THE 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD REVIEWS AND APPROVES THE COMPENSATION FOR THE FIRE CHIEF AND ALL OTHER EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD REVIEWS AND APPROVES THE COMPENSATION FOR THE FIRE CHIEF AND ALL OTHER EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4SMALL EQUIPMENT 8,995 0 0 DUES AND SUBSCRIPTIONS 6,644 738 0 TELEPHONE 6,111 679 0 PHYSICALS AND TRAINING 6,038 0 0 FUEL 5,744 0 0 SUPPLIES 5,093 566 0 EQUIPMENT TESTS 3,499 0 0 UNIFORMS AND LAUNDRY 1,849 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5PRIOR PERIOD ADJUSTMENT FOR GASB 68 PENSION LIABILITY
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
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IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt013217
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IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt0607397
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IRS990/TotalAssetsGrp/EOYAmt0607397
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IRS990/TotalContributionsAmt0402782
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IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt016572
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0371254
IRS990/TotalFunctionalExpensesGrp/TotalAmt0387826
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0445233
IRS990/TotalLiabilitiesEOYAmt0655393
IRS990/TotalLiabilitiesGrp/BOYAmt0445233
IRS990/TotalLiabilitiesGrp/EOYAmt0655393
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0175380
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-47996
IRS990/TotalProgramServiceExpensesAmt0371254
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0930
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0403712
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0620613
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0607397
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0160760
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-61213
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02605 HIGHWAY 414
IRS990/USAddress/CityNm0TRAVELERS REST
IRS990/USAddress/StateAbbreviationCd0SC
IRS990/USAddress/ZIPCd0296908564
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.TIGERVILLEFD.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/PersonNm0RUSSELL LEDFORD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHIEF
ReturnHeader/BusinessOfficerGrp/PhoneNum08648958855
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-01-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0TIGERVILLE FIRE DISTRICT
ReturnHeader/Filer/BusinessNameControlTxt0TIGE
ReturnHeader/Filer/EIN0570681218
ReturnHeader/Filer/PhoneNum08648958855
ReturnHeader/Filer/USAddress/AddressLine1Txt02605 HIGHWAY 414
ReturnHeader/Filer/USAddress/CityNm0TRAVELERS REST
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd0296908564
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0453749626
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HIGHSMITH & HIGHSMITH LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0329 S MAIN STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0TRAVELERS REST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0296901815
ReturnHeader/PreparerPersonGrp/PhoneNum08648343868
ReturnHeader/PreparerPersonGrp/PreparationDt02016-01-20
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BSHANE HIGHSMITH CPA
ReturnHeader/ReturnTs02016-01-20T15:41:24-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-07-01
ReturnHeader/TaxPeriodEndDt02015-06-30
ReturnHeader/TaxYr02014

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