Civic Intelligence

Jefferson County Fire Training Academy Inc.

990 • Fiscal year 2017 • EIN 61-1132117

Jan 01, 2017 to Dec 31, 2017 • Filed on Mar 11, 2018

PO Box 91025Louisville, KY 40291

(502) 239-7075

Siviq Scores

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

Liabilities / Assets

54th percentile

0.12x

Higher debt load relative to assets than 54% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

88th percentile

1.39x

Higher debt load relative to revenue than 88% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

15th percentile

-18%

Higher net margin than 15% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

23rd percentile

-3.7%

Faster asset growth than 23% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

13th percentile

-20%

Faster revenue growth than 13% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Down

$2,101,186

Down $80,821 (-3.7%) from 2016

Net Assets

Down

$1,846,159

Down $55,970 (-2.9%) from 2016

Liabilities

Down

$255,027

Down $24,851 (-8.9%) from 2016

Revenue

Down

$183,742

Down $44,939 (-20%) from 2016

Expenses

Up

$215,918

Up $113,160 (+110%) from 2016

Net Income

Down

-$32,176

Down $158,099 (-126%) from 2016

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$0Assets 2011: $2,009,776Liabilities 2011: $564,572Net Assets 2011: $1,445,2042011Assets 2012: $2,142,403Liabilities 2012: $501,647Net Assets 2012: $1,640,7552012Assets 2013: $2,176,972Liabilities 2013: $453,973Net Assets 2013: $1,722,9982013Assets 2014: $2,196,166Liabilities 2014: $393,076Net Assets 2014: $1,803,0902014Assets 2015: $2,212,403Liabilities 2015: $336,477Net Assets 2015: $1,875,9262015Assets 2016: $2,182,007Liabilities 2016: $279,878Net Assets 2016: $1,902,1292016Assets 2017: $2,101,186Liabilities 2017: $255,027Net Assets 2017: $1,846,1592017Assets 2018: $2,052,515Liabilities 2018: $214,622Net Assets 2018: $1,837,8932018Assets 2019: $1,935,178Liabilities 2019: $166,768Net Assets 2019: $1,768,4102019Assets 2020: $1,929,049Liabilities 2020: $134,505Net Assets 2020: $1,794,5442020Assets 2021: $1,747,874Liabilities 2021: $4,766Net Assets 2021: $1,743,1082021Assets 2022: $1,695,952Liabilities 2022: $7,127Net Assets 2022: $1,688,8252022Assets 2023: $1,609,063Liabilities 2023: $64,729Net Assets 2023: $1,544,3342023

Highlighted filing

2017

Assets$2,101,186
Liabilities$255,027
Net Assets$1,846,159

Operations Trend

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

$400K$200K$0-$200KRevenue 2011: $221,749Expenses 2011: $72,620Net Income 2011: $149,1292011Revenue 2012: $249,619Expenses 2012: $54,066Net Income 2012: $195,5532012Revenue 2013: $144,555Expenses 2013: $65,479Net Income 2013: $79,0762013Revenue 2014: $145,670Expenses 2014: $107,475Net Income 2014: $38,1952014Revenue 2015: $160,103Expenses 2015: $87,267Net Income 2015: $72,8362015Revenue 2016: $228,681Expenses 2016: $102,758Net Income 2016: $125,9232016Revenue 2017: $183,742Expenses 2017: $215,918Net Income 2017: -$32,1762017Revenue 2018: $160,886Expenses 2018: $169,152Net Income 2018: -$8,2662018Revenue 2019: $135,603Expenses 2019: $231,344Net Income 2019: -$95,7412019Revenue 2020: $209,238Expenses 2020: $180,103Net Income 2020: $29,1352020Revenue 2021: $116,150Expenses 2021: $186,724Net Income 2021: -$70,5742021Revenue 2022: $159,888Expenses 2022: $214,172Net Income 2022: -$54,2842022Revenue 2023: $147,364Expenses 2023: $291,855Net Income 2023: -$144,4912023

Highlighted filing

2017

Revenue$183,742
Expenses$215,918
Net Income-$32,176
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Mar 11, 2018
Return Version
2017v2.2
Gross Receipts
$183,742
Mission and Program Overview

Mission

To train and educate emergency responders

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,902,129$1,846,159▼ $55,970
Land, Buildings, and Equipment, Net$1,911,973$1,791,043▼ $120,930
Cash and Non-Interest-Bearing Accounts$210,034$291,830▲ $81,796
Accounts Receivable$60,000$18,313▼ $41,687
Total Assets$2,182,007$2,101,186▼ $80,821
Liabilities
Mortgage Notes Payable Secured by Investment Property$250,978$245,127▼ $5,851
Deferred Revenue$28,900$9,900▼ $19,000
Total Liabilities$279,878$255,027▼ $24,851
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,902,129$1,846,159▼ $55,970
Total Liabilities and Net Assets / Fund Balance$2,182,007$2,101,186▼ $80,821

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,021,109$568,150$1,589,259
Land$296,040-$296,040
Leasehold Improvements$280,784-$280,784
Equipment$193,110-$193,110
Compensation and Service Providers

Board Members and Trustees

NameTitle
James SebastianPresident
Scott EvansVice President
Adam JonesDirector
Chris GosnellDirector
David HowserDirector
Kenneth AmbackDirector
Kevin GroodyDirector
Mike SchmidtDirector
Pat WalschDirector
Rob DwyerDirector
Rob OrkiesDirector
Dan JohnsonSecretary
Nathan MulveyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$126,500
Program Service Revenue
$3,100
Investment Income
$11,142
Other Revenue
$43,000
All Other Contributions
$20,000
Change in Net Assets
$-32,176
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$215,918
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
Depreciation Depletion$156,681$0$0$156,681
Occupancy$26,744$0$0$26,744
Insurance$14,290$0$0$14,290
All Other Expenses$9,379$0$0$9,379
Interest$7,955$0$0$7,955
Fees for Services Accounting$869$0$0$869
Total Functional Expenses$215,918$0$0$215,918
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Jefferson County Fire Training Academy
EIN
61-1132117
Phone
5022397075
Address
PO BOX 91025, LOUISVILLE, KY 40291
Doing Business As
Kentucky Regional Fire Training Academy

Signing Officer

Name
Nathan Mulvey
Title
Treasurer
Phone
5022397075
Signed
2018-03-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nathan Mulvey
Formed
1991
Legal Domicile
Ky
Voting Board Members
13
Independent Board Members
13
Employees
0
Volunteers
0

Preparer

Firm
James H Jennings CPA
Address
3413 TUCKER WOOD LN, JEFFERSONTOWN, KY 40299
Preparer
James H Jennings CPA
Phone
5022671333
Supplemental Narrative

Additional Explanations

Pt VI, Line 6

Members are fire protection districts. Associate members are entities that are not designated as fire protection districts

Pt VI, Line 11B

Officers and directors are provided a copy of the form 990 prior to filing the form.

Pt VI, Line 19

Copies of this document are available upon request.

Form 990, Part IX, Line 24E

Operations:Bank Fees 35. 35. 0. 0.

Form 990, Part IX, Line 24E

Operations:Food & Refreshments 994. 994. 0. 0.

Form 990, Part IX, Line 24E

Operations:Fuel 2699. 2699. 0. 0.

Form 990, Part IX, Line 24E

Operations:Governmental Fees 15. 15. 0. 0.

Form 990, Part IX, Line 24E

Operations:Maint large JD 512. 512. 0. 0.

Form 990, Part IX, Line 24E

Operations:Maint small JD 100. 100. 0. 0.

Form 990, Part IX, Line 24E

Operations:Printing and Copying 613. 613. 0. 0.

Form 990, Part IX, Line 24E

Operations:Prop Maint 2278. 2278. 0. 0.

Form 990, Part IX, Line 24E

Operations:Supplies 1768. 1768. 0. 0.

Form 990, Part IX, Line 24E

Operations:Website 365. 365. 0. 0.

Raw XML Appendix385 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/Desc0EACH YEAR THE KENTUCKY REGIONAL FIRE TRAINING ACADEMY TRAINS OVER 750 FIRE FIGHTERS FROM MEMBER DEPARTMENTS IN FIRE BEHAVIOR, FIRE SUPPRESSION, VENTILATION, ROPE RESCUE, AUTO EXTRICATION, AND HAZARDOUS MATERIALS. WE ALSO PROVIDE TRAINING FOR NON-MEMBER DEPARTMENTS THRU JOINT TRAINING PROGRAMS. THE KENTUCKY FIRE COMMISSION USES THE FACILITY FOR CPAT TESTING AND FIREFIGHTING COMBAT CHALLENGE TRAINING. THE FACILITY IS USED BY JEFFERSON COUNTY SEARCH DOG ASSOCIATION, JEFFERSON COUNTY TRENCH RESCUE TEAM, JEFFERSON CORONER'S OFFICE, AND THE KENTUCKY AIR NATIONAL GUARD.
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IRS990/RevenueAmt03100
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt01902129
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt01846159
IRS990ScheduleA/GovernmentalUnitInd0X
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01021109
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0568150
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01589259
IRS990ScheduleD/EquipmentGrp/BookValueAmt0193110
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0193110
IRS990ScheduleD/LandGrp/BookValueAmt0296040
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0296040
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0280784
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0280784
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01791043
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS ARE FIRE PROTECTION DISTRICTS. ASSOCIATE MEMBERS ARE ENTITIES THAT ARE NOT DESIGNATED AS FIRE PROTECTION DISTRICTS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OFFICERS AND DIRECTORS ARE PROVIDED A COPY OF THE FORM 990 PRIOR TO FILING THE FORM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COPIES OF THIS DOCUMENT ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Operations:Bank Fees 35. 35. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Operations:Food & Refreshments 994. 994. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Operations:Fuel 2699. 2699. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Operations:Governmental Fees 15. 15. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Operations:Maint large JD 512. 512. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Operations:Maint small JD 100. 100. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Operations:Printing and Copying 613. 613. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Operations:Prop Maint 2278. 2278. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Operations:Supplies 1768. 1768. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Operations:Website 365. 365. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02182007
IRS990/TotalAssetsEOYAmt02101186
IRS990/TotalAssetsGrp/BOYAmt02182007
IRS990/TotalAssetsGrp/EOYAmt02101186
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0126500
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0215918
IRS990/TotalFunctionalExpensesGrp/TotalAmt0215918
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0279878
IRS990/TotalLiabilitiesEOYAmt0255027
IRS990/TotalLiabilitiesGrp/BOYAmt0279878
IRS990/TotalLiabilitiesGrp/EOYAmt0255027
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01902129
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01846159
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt03100
IRS990/TotalProgramServiceExpensesAmt0215918
IRS990/TotalProgramServiceRevenueAmt03100
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt057242
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0183742
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02182007
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02101186
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt0PO BOX 91025
IRS990/USAddress/CityNm0LOUISVILLE
IRS990/USAddress/StateAbbreviationCd0KY
IRS990/USAddress/ZIPCd040291
IRS990/VotingMembersGoverningBodyCnt013
IRS990/VotingMembersIndependentCnt013
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0NATHAN MULVEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05022397075
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-03-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0JEFFERSON COUNTY FIRE TRAINING ACADEMY
ReturnHeader/Filer/BusinessNameControlTxt0JEFF
ReturnHeader/Filer/EIN0611132117
ReturnHeader/Filer/PhoneNum05022397075
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 91025
ReturnHeader/Filer/USAddress/CityNm0LOUISVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd040291
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0B30BF7065C93A6D0C68C50606CDA506EED64E8C4
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0B30BF7065C93A6D0C68C50606CDA506EED64E8C4
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt074.138.32.55
ReturnHeader/FilingSecurityInformation/IPDt02018-04-02
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PD
ReturnHeader/FilingSecurityInformation/IPTm017:48:37
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JAMES H JENNINGS CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03413 TUCKER WOOD LN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0JEFFERSONTOWN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd040299
ReturnHeader/PreparerPersonGrp/PhoneNum05022671333
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMES H JENNINGS CPA
ReturnHeader/ReturnTs02018-04-02T17:48:46-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

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