Civic Intelligence

Alligator Point Volunteer Fire Department

EIN 59-1789963 • 501(c)4 • Panacea, FL

Profile

Sole purpose is to provide fire protection and emr services to the community we serve. All services encompass one program. Services include frequent training of firefighters and first responders, and provide training for our volunteers both local and out of town when available.

PO Box 291Panacea, FL 32346
Siviq Scores

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

Liabilities / Assets

28th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)4 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

30th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)4 • $1M-$5M nonprofits • Source year 2025

Net Margin

46th percentile

6.2%

Higher net margin than 46% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

63rd percentile

$0

Higher top officer pay than 63% of similar nonprofits.

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

501(c)4 • $1M-$5M nonprofits • Source year 2025

Asset Growth

39th percentile

1.1%

Faster asset growth than 39% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

100th percentile

13958%

Faster revenue growth than 100% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Up

$1,272,780

Up $14,053 (+1.1%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$1,272,780

Up $14,053 (+1.1%) from 2024

Revenue

Up

$227,181

Up $225,565 (+13958%) from 2024

Expenses

Up

$213,128

Up $207,844 (+3933%) from 2024

Net Income

Up

$14,053

Up $17,721 (+483%) from 2024

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $371,560Liabilities 2011: $02011Assets 2012: $377,932Liabilities 2012: $02012Assets 2013: $403,715Liabilities 2013: $02013Assets 2014: $461,631Liabilities 2014: $02014Assets 2015: $482,159Liabilities 2015: $0Net Assets 2015: $482,1592015Assets 2016: $544,554Liabilities 2016: $0Net Assets 2016: $544,5542016Assets 2017: $563,310Liabilities 2017: $0Net Assets 2017: $563,3102017Assets 2018: $628,835Liabilities 2018: $0Net Assets 2018: $628,8352018Assets 2019: $641,678Liabilities 2019: $0Net Assets 2019: $641,6782019Assets 2020: $681,373Liabilities 2020: $585Net Assets 2020: $680,7882020Assets 2021: $713,960Liabilities 2021: $0Net Assets 2021: $713,9602021Assets 2022: $940,344Liabilities 2022: $0Net Assets 2022: $940,3442022Assets 2023: $1,250,336Liabilities 2023: $9,062Net Assets 2023: $1,241,2742023Assets 2024: $1,258,727Liabilities 2024: $0Net Assets 2024: $1,258,7272024Assets 2025: $1,272,780Liabilities 2025: $0Net Assets 2025: $1,272,7802025

Highlighted filing

2025

Assets$1,272,780
Liabilities$0
Net Assets$1,272,780

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2011: $93,320Expenses 2011: $37,480Net Income 2011: $55,8402011Revenue 2012: $39,123Expenses 2012: $32,751Net Income 2012: $6,3722012Revenue 2013: $56,355Expenses 2013: $30,571Net Income 2013: $25,7842013Revenue 2014: $93,137Expenses 2014: $27,120Net Income 2014: $66,0172014Revenue 2015: $106,023Expenses 2015: $23,769Net Income 2015: $82,2542015Revenue 2016: $90,942Expenses 2016: $28,548Net Income 2016: $62,3942016Revenue 2017: $92,863Expenses 2017: $74,740Net Income 2017: $18,1232017Revenue 2018: $120,129Expenses 2018: $54,604Net Income 2018: $65,5252018Revenue 2019: $93,709Expenses 2019: $81,288Net Income 2019: $12,4212019Revenue 2020: $94,529Expenses 2020: $54,781Net Income 2020: $39,7482020Revenue 2021: $100,331Expenses 2021: $67,159Net Income 2021: $33,1722021Revenue 2022: $277,846Expenses 2022: $51,462Net Income 2022: $226,3842022Revenue 2023: $363,693Expenses 2023: $62,763Net Income 2023: $300,9302023Revenue 2024: $1,616Expenses 2024: $5,284Net Income 2024: -$3,6682024Revenue 2025: $227,181Expenses 2025: $213,128Net Income 2025: $14,0532025

Highlighted filing

2025

Revenue$227,181
Expenses$213,128
Net Income$14,053

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.27$0.00$1.27$0.23$0.21$0.01
2024Detailed filing. Detailed filing data is available for this year.$1.26$0.00$1.26$0.00$0.01$0.00
2023Detailed filing. Detailed filing data is available for this year.$1.25$0.01$1.24$0.36$0.06$0.30
2022Detailed filing. Detailed filing data is available for this year.$0.94$0.00$0.94$0.28$0.05$0.23
2021Detailed filing. Detailed filing data is available for this year.$0.71$0.00$0.71$0.10$0.07$0.03
2020Detailed filing. Detailed filing data is available for this year.$0.68$0.00$0.68$0.09$0.05$0.04
2019Summary only. Only limited summary data is available for this year.$0.64$0.00$0.64$0.09$0.08$0.01
2018Summary only. Only limited summary data is available for this year.$0.63$0.00$0.63$0.12$0.05$0.07
2017Summary only. Only limited summary data is available for this year.$0.56$0.00$0.56$0.09$0.07$0.02
2016Summary only. Only limited summary data is available for this year.$0.54$0.00$0.54$0.09$0.03$0.06
2015Summary only. Only limited summary data is available for this year.$0.48$0.00$0.48$0.11$0.02$0.08
2014Summary only. Only limited summary data is available for this year.$0.46$0.00$0.09$0.03$0.07
2013Summary only. Only limited summary data is available for this year.$0.40$0.00$0.06$0.03$0.03
2012Summary only. Only limited summary data is available for this year.$0.38$0.00$0.04$0.03$0.01
2011Summary only. Only limited summary data is available for this year.$0.37$0.00$0.09$0.04$0.06
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Feb 26, 2026
Return Version
2025v4.0
Gross Receipts
$227,181
Mission and Program Overview

Mission

Sole purpose is to provide fire protection and emr services to the community we serve. All services encompass one program. Services include frequent training of firefighters and first responders, and provide training for our volunteers both local and out of town when available.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$810,440$1,272,780▲ $462,340
Land, Buildings, and Equipment, Net$769,616$789,091▲ $19,475
Savings and Temporary Cash Investments$276,835$460,398▲ $183,563
Cap Stk Tr Prin Current Funds$448,287--
Cash and Non-Interest-Bearing Accounts$212,276$23,291▼ $188,985
Total Assets$1,258,727$1,272,780▲ $14,053
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,258,727$1,272,780▲ $14,053
Total Liabilities and Net Assets / Fund Balance$1,258,727$1,272,780▲ $14,053

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$632,313$47,796-
Land$96,173--
Equipment$60,605$757,440-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Ray PiercePresident
George VarnVice President
Bill SmithBoard Member
Deborah KrauserBoard Member
Randy TaylorBoard Member
Rob LinebargerBoard Member
Caleb HarperBoard Member Chief
Laura Mary SmithSecretary
Sandi VarnTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$227,181
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$5,229
Change in Net Assets
$14,053
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$213,128
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
Insurance$25,115--$25,115
Office Expenses$18,368--$18,368
Fees for Services Other$10,707--$10,707
Other Expenses$5,981--$5,981
Total Functional Expenses$213,128$0$0$213,128
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
Annual disclosure for covered persons
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

Apvfd has members, but no stockholders. Membership is open to all residents of the local community, to all property owners even though non-resident, and business owners, and operators in the area. General membership includes active and associate members. Active members include persons regularly involved in activities or positions as described in the by-laws of the apvfd. Associate members are those not actively involved, but who are interested in supporting the mission and activities of the organization.

Member election for additional members Part VI line 7A

A meeting of the general membership is held annually and at such other times as the board of directors deems appropriate. Notice of a general membership meeting is required 14 days prior to a general membership meeting. Nomination and elections: not less than 30 days before the annual general membership meeting, the president shall appoint a nominating committee of three active members for the purpose of selecting a slate of 9 directors to be elected at the annual general membership meeting. Nominations may also be received from the floor at the annual general membership meeting. Officers: officers include fire-chief, president, vice-president, secretary and treasurer who are elected by the board of directors. Voting: voting is by written ballot for the election of directors. At general membership meeting, and board of directors meeting, voting is normally by voice. Qourum: the presence of seven or more members constitutes a quorum.

Form 990 governing body review Part VI line 11

Prior to filing, a draft of form 990 (in pdf) is sent to the board of directors requesting their review and confirmation. Questions are addressed to the treasurer. This process is done through email.

Governing documents etc available to public Part VI line 19

Governing documents, conflict of interest policy and financial statements are available either by 1) request to the treasurer, secretarey or other officer, and 2) annual meeting of the general membership if a request is made prior to the meeting.

Filing and Contact Details

Filer

Filer Name
Alligator Point Volunteer Fire Department Inc
EIN
59-1789963
In Care Of
% RAY PIERCE
Address
PO BOX 291, PANACEA, FL 32346

Signing Officer

Name
Ray Pierce
Title
President
Phone
8505562020
Signed
2026-02-26
Discuss with paid preparer
Yes

Organization Details

Formed
1970
Legal Domicile
Fl
Voting Board Members
9
Independent Board Members
9
Employees
0

Preparer

Firm
Northside Tax Service Inc
Address
4699 N Monroe Street, Tallahassee, FL 32303
Preparer
Shawn L Wesley
Phone
8504432269
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

Cumulative depreciation adjustment.

List of other fees for services expenses Part IX line 11G

TRAINING $10,707

Raw XML Appendix327 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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IRS990/SavingsAndTempCashInvstGrp/EOYAmt0460398
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt047796
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0680109
IRS990ScheduleD/EquipmentGrp/BookValueAmt060605
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0757440
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0818045
IRS990ScheduleD/LandGrp/BookValueAmt096173
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt096173
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0789091
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0APVFD HAS MEMBERS, BUT NO STOCKHOLDERS. MEMBERSHIP IS OPEN TO ALL RESIDENTS OF THE LOCAL COMMUNITY, TO ALL PROPERTY OWNERS EVEN THOUGH NON-RESIDENT, AND BUSINESS OWNERS, AND OPERATORS IN THE AREA. GENERAL MEMBERSHIP INCLUDES ACTIVE AND ASSOCIATE MEMBERS. ACTIVE MEMBERS INCLUDE PERSONS REGULARLY INVOLVED IN ACTIVITIES OR POSITIONS AS DESCRIBED IN THE BY-LAWS OF THE APVFD. ASSOCIATE MEMBERS ARE THOSE NOT ACTIVELY INVOLVED, BUT WHO ARE INTERESTED IN SUPPORTING THE MISSION AND ACTIVITIES OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A MEETING OF THE GENERAL MEMBERSHIP IS HELD ANNUALLY AND AT SUCH OTHER TIMES AS THE BOARD OF DIRECTORS DEEMS APPROPRIATE. NOTICE OF A GENERAL MEMBERSHIP MEETING IS REQUIRED 14 DAYS PRIOR TO A GENERAL MEMBERSHIP MEETING. NOMINATION AND ELECTIONS: NOT LESS THAN 30 DAYS BEFORE THE ANNUAL GENERAL MEMBERSHIP MEETING, THE PRESIDENT SHALL APPOINT A NOMINATING COMMITTEE OF THREE ACTIVE MEMBERS FOR THE PURPOSE OF SELECTING A SLATE OF 9 DIRECTORS TO BE ELECTED AT THE ANNUAL GENERAL MEMBERSHIP MEETING. NOMINATIONS MAY ALSO BE RECEIVED FROM THE FLOOR AT THE ANNUAL GENERAL MEMBERSHIP MEETING. OFFICERS: OFFICERS INCLUDE FIRE-CHIEF, PRESIDENT, VICE-PRESIDENT, SECRETARY AND TREASURER WHO ARE ELECTED BY THE BOARD OF DIRECTORS. VOTING: VOTING IS BY WRITTEN BALLOT FOR THE ELECTION OF DIRECTORS. AT GENERAL MEMBERSHIP MEETING, AND BOARD OF DIRECTORS MEETING, VOTING IS NORMALLY BY VOICE. QOURUM: THE PRESENCE OF SEVEN OR MORE MEMBERS CONSTITUTES A QUORUM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PRIOR TO FILING, A DRAFT OF FORM 990 (IN PDF) IS SENT TO THE BOARD OF DIRECTORS REQUESTING THEIR REVIEW AND CONFIRMATION. QUESTIONS ARE ADDRESSED TO THE TREASURER. THIS PROCESS IS DONE THROUGH EMAIL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE EITHER BY 1) REQUEST TO THE TREASURER, SECRETAREY OR OTHER OFFICER, AND 2) ANNUAL MEETING OF THE GENERAL MEMBERSHIP IF A REQUEST IS MADE PRIOR TO THE MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CUMULATIVE DEPRECIATION ADJUSTMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5TRAINING $10,707
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Explanation of other changes in net assets or fund balances Part XI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5List of other fees for services expenses Part IX line 11g
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0213128
IRS990/TotalFunctionalExpensesGrp/TotalAmt0213128
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01258727
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01272780
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0213128
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0227181
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RAY PIERCE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08505562020
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-26
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ALLIGATOR POINT VOLUNTEER FIRE DEPARTMENT INC
ReturnHeader/Filer/BusinessNameControlTxt0ALLI
ReturnHeader/Filer/EIN0591789963
ReturnHeader/Filer/InCareOfNm0% RAY PIERCE
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 291
ReturnHeader/Filer/USAddress/CityNm0PANACEA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd032346
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0721590023
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Northside Tax Service Inc
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04699 N Monroe Street
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Tallahassee
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd032303
ReturnHeader/PreparerPersonGrp/PhoneNum08504432269
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SHAWN L WESLEY
ReturnHeader/ReturnTs02026-03-13T16:55:21-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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