Civic Intelligence

Floyd County Emergency and Rescue Squad Incorporated

990 • Fiscal year 2023 • EIN 61-1076227

Jan 01, 2023 to Dec 31, 2023 • Filed on Aug 21, 2024

P O Box 681Prestonsburg, KY 41653

(606) 424-7398

Siviq Scores

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

Liabilities / Assets

32nd percentile

0.00x

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

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

32nd percentile

0.00x

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

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

82nd percentile

31%

Higher net margin than 82% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

54th percentile

$0

Higher top officer pay than 54% of similar nonprofits.

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

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

51st percentile

4.3%

Faster asset growth than 51% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

70th percentile

28%

Faster revenue growth than 70% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Up

$849,649

Up $35,020 (+4.3%) from 2022

Net Assets

Up

$849,649

Up $35,020 (+4.3%) from 2022

Liabilities

Flat

$0

Flat from 2022

Revenue

Up

$114,502

Up $24,830 (+28%) from 2022

Expenses

Up

$79,482

Up $13,908 (+21%) from 2022

Net Income

Up

$35,020

Up $10,922 (+45%) from 2022

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $213,486Liabilities 2011: $02011Assets 2012: $196,074Liabilities 2012: $02012Assets 2013: $676,738Liabilities 2013: $200,0002013Assets 2014: $722,134Liabilities 2014: $221,636Net Assets 2014: $500,4982014Assets 2015: $728,409Liabilities 2015: $199,283Net Assets 2015: $529,1262015Assets 2016: $714,661Liabilities 2016: $162,322Net Assets 2016: $552,3392016Assets 2017: $715,964Liabilities 2017: $199,377Net Assets 2017: $516,5872017Assets 2018: $724,424Liabilities 2018: $182,644Net Assets 2018: $541,7802018Assets 2019: $750,751Liabilities 2019: $165,608Net Assets 2019: $585,1432019Assets 2020: $751,051Liabilities 2020: $98,438Net Assets 2020: $652,6132020Assets 2021: $790,531Liabilities 2021: $0Net Assets 2021: $790,5312021Assets 2022: $814,629Liabilities 2022: $0Net Assets 2022: $814,6292022Assets 2023: $849,649Liabilities 2023: $0Net Assets 2023: $849,6492023Assets 2024: $828,324Liabilities 2024: $0Net Assets 2024: $828,3242024

Highlighted filing

2023

Assets$849,649
Liabilities$0
Net Assets$849,649

Operations Trend

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

$200K$100K$0-$100KRevenue 2011: $154,011Expenses 2011: $126,462Net Income 2011: $27,5492011Revenue 2012: $123,058Expenses 2012: $140,470Net Income 2012: -$17,4122012Revenue 2013: $192,777Expenses 2013: $114,629Net Income 2013: $78,1482013Revenue 2014: $150,633Expenses 2014: $127,742Net Income 2014: $22,8912014Revenue 2015: $107,925Expenses 2015: $79,297Net Income 2015: $28,6282015Revenue 2016: $104,436Expenses 2016: $81,223Net Income 2016: $23,2132016Revenue 2017: $108,980Expenses 2017: $104,265Net Income 2017: $4,7152017Revenue 2018: $68,758Expenses 2018: $43,565Net Income 2018: $25,1932018Revenue 2019: $71,635Expenses 2019: $28,272Net Income 2019: $43,3632019Revenue 2020: $100,697Expenses 2020: $33,227Net Income 2020: $67,4702020Revenue 2021: $184,273Expenses 2021: $27,623Net Income 2021: $156,6502021Revenue 2022: $89,672Expenses 2022: $65,574Net Income 2022: $24,0982022Revenue 2023: $114,502Expenses 2023: $79,482Net Income 2023: $35,0202023Revenue 2024: $133,761Expenses 2024: $155,086Net Income 2024: -$21,3252024

Highlighted filing

2023

Revenue$114,502
Expenses$79,482
Net Income$35,020
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Aug 21, 2024
Return Version
2023v5.1
Gross Receipts
$114,502
Mission and Program Overview

Mission

To save lives and protect citizen by providing ground and water recovery and rescue as well as extrication services

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$706,276$756,477▲ $50,201
Pd in Cap Srpls Land Bldg Eqp Fund$488,659$488,659→ $0
Rtn Earn Endowment Incm Other Fnds$325,970$360,990▲ $35,020
Cash and Non-Interest-Bearing Accounts$108,353$93,172▼ $15,181
Total Assets$814,629$849,649▲ $35,020
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$814,629$849,649▲ $35,020
Total Liabilities and Net Assets / Fund Balance$814,629$849,649▲ $35,020

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$232,401$23,795$50,201
Buildings$424,076--
Land$100,000--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Richie SchoolcraftPresident
John M HuntVice President
Jennifer LittleManaging Member
Brian SextonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$32,324
Program Service Revenue
$0
Investment Income
$114
Other Revenue
$82,064
All Other Contributions
$8,324
Change in Net Assets
$35,020
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$79,482
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$14,558--$14,558
Other Expenses$811--$811
All Other Expenses-$720-$720
Office Expenses-$632-$632
Total Functional Expenses$78,130$1,352$0$79,482
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$82,064
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 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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

Return is reported to the member meeting witha copy avaialable upon request for any member to review. Return is available to review anytime.

Governing documents etc available to public Part VI line 19

Documents are availiable upon request.

Filing and Contact Details

Filer

Filer Name
Floyd County Rescue Squad
EIN
61-1076227
Address
P O BOX 681, Prestonsburg, KY 41653

Signing Officer

Name
Brain Sexton
Title
Treasurer
Phone
6068740829
Signed
2024-08-21
Discuss with paid preparer
No

Organization Details

Formed
1957
Legal Domicile
Ky
Voting Board Members
25
Independent Board Members
25
Employees
0

Preparer

Firm
David L Garrett CPA PSC
Address
P O Box 952, Allen, KY 41601
Preparer
David L Garrett CPA
Phone
6068740829
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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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IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt025
IRS990/VotingMembersIndependentCnt025
IRS990/WebsiteAddressTxt0WWW.FCERS.ORG
IRS990/WhistleblowerPolicyInd0false
IRS990/WrittenPolicyOrProcedureInd0false
ReturnHeader/BuildTS02024-08-08 14:25:15Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0BRAIN SEXTON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06068740829
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-08-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FLOYD COUNTY RESCUE SQUAD
ReturnHeader/Filer/BusinessNameControlTxt0FLOY
ReturnHeader/Filer/EIN0611076227
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O BOX 681
ReturnHeader/Filer/USAddress/CityNm0Prestonsburg
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd041653
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0462469017
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0David L Garrett CPA PSC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0P O Box 952
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Allen
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd041601
ReturnHeader/PreparerPersonGrp/PhoneNum06068740829
ReturnHeader/PreparerPersonGrp/PreparationDt02024-08-29
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0David L Garrett CPA
ReturnHeader/ReturnTs02024-08-29T10:45:36-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$8.28$0.00$8.28$1.34$1.55$0.21
2023Detailed filing. Detailed filing data is available for this year.$8.50$0.00$8.50$1.15$0.79$0.35
2022Detailed filing. Detailed filing data is available for this year.$8.15$0.00$8.15$0.90$0.66$0.24
2021Detailed filing. Detailed filing data is available for this year.$7.91$0.00$7.91$1.84$0.28$1.57
2020Detailed filing. Detailed filing data is available for this year.$7.51$0.98$6.53$1.01$0.33$0.67
2019Detailed filing. Detailed filing data is available for this year.$7.51$1.66$5.85$0.72$0.28$0.43
2018Detailed filing. Detailed filing data is available for this year.$7.24$1.83$5.42$0.69$0.44$0.25
2017Detailed filing. Detailed filing data is available for this year.$7.16$1.99$5.17$1.09$1.04$0.05
2016Detailed filing. Detailed filing data is available for this year.$7.15$1.62$5.52$1.04$0.81$0.23
2015Detailed filing. Detailed filing data is available for this year.$7.28$1.99$5.29$1.08$0.79$0.29
2014Summary only. Only limited summary data is available for this year.$7.22$2.22$5.00$1.51$1.28$0.23
2013Summary only. Only limited summary data is available for this year.$6.77$2.00$1.93$1.15$0.78
2012Summary only. Only limited summary data is available for this year.$1.96$0.00$1.23$1.40$0.17
2011Summary only. Only limited summary data is available for this year.$2.13$0.00$1.54$1.26$0.28