Civic Intelligence

Jefferson County Fire Training Academy Inc.

990 • Fiscal year 2019 • EIN 61-1132117

Jan 01, 2019 to Dec 31, 2019 • Filed on Mar 06, 2020

Organization ProfileN/A
PO Box 99472Louisville, KY 40269-0472

(502) 609-7753

Siviq Scores

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

Liabilities / Assets

51st percentile

0.09x

Higher debt load relative to assets than 51% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

88th percentile

1.23x

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

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

4th percentile

-71%

Higher net margin than 4% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

36th percentile

$0

Higher top officer pay than 36% of similar nonprofits.

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

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

18th percentile

-5.7%

Faster asset growth than 18% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

17th percentile

-16%

Faster revenue growth than 17% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets51st percentile

Assets

Down

$1,935,178

Down $117,337 (-5.7%) from 2018

Net Assets

Down

$1,768,410

Down $69,483 (-3.8%) from 2018

Liabilities

Down

$166,768

Down $47,854 (-22%) from 2018

Revenue And Expenses
Liabilities / Revenue88th percentileNet Margin4th percentile

Revenue

Down

$135,603

Down $25,283 (-16%) from 2018

Expenses

Up

$231,344

Up $62,192 (+37%) from 2018

Net Income

Down

-$95,741

Down $87,475 (-1058%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth18th percentile

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

2019

Assets$1,935,178
Liabilities$166,768
Net Assets$1,768,410
Open 2019 Filing

Operations Trend

Revenue Growth17th percentile

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

2019

Revenue$135,603
Expenses$231,344
Net Income-$95,741
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Mar 6, 2020
Return Version
2019v5.1
Gross Receipts
$135,603
Mission and Program Overview

Mission

To train and educate emergency responders

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,837,893$1,768,410▼ $69,483
Land, Buildings, and Equipment, Net$1,729,674$1,611,740▼ $117,934
Cash and Non-Interest-Bearing Accounts$284,848$280,688▼ $4,160
Accounts Receivable$37,993$42,750▲ $4,757
Total Assets$2,052,515$1,935,178▼ $117,337
Liabilities
Mortgage Notes Payable Secured by Investment Property$214,622$125,074▼ $89,548
Accounts Payable and Accrued Expenses-$41,694-
Total Liabilities$214,622$166,768▼ $47,854
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,837,893$1,768,410▼ $69,483
Total Liabilities and Net Assets / Fund Balance$2,052,515$1,935,178▼ $117,337

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$841,806$805,766$1,647,572
Land$296,040-$296,040
Leasehold Improvements$280,784-$280,784
Equipment$193,110-$193,110
Compensation and Service Providers
Top Officer Pay36th percentile

Board Members and Trustees

NameTitle
Jay KoestelPresident
Rob DwyerVice President
Adam JonesDirector
James SebastianDirector
Mark LittleDirector
Nathan MulveyDirector
Rob OrkiesDirector
Shaun CartaDirector
Dan JohnsonSecretary
James H JenningsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$79,000
Program Service Revenue
$0
Investment Income
$5,603
Other Revenue
$51,000
Change in Net Assets
$-95,741
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$231,344
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$117,935$0$0$117,935
Occupancy$78,743$0$0$78,743
Insurance$13,416$0$0$13,416
Interest$11,722$0$0$11,722
All Other Expenses$4,553$0$0$4,553
Fees for Services Accounting$2,490$0$0$2,490
Fees for Services Other$1,450$0$0$1,450
Office Expenses$1,035$0$0$1,035
Total Functional Expenses$231,344$0$0$231,344
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 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
Filing and Contact Details

Filer

Filer Name
Jefferson County Fire Training Academy
EIN
61-1132117
Phone
5026097753
Address
PO BOX 99472, LOUISVILLE, KY 40269-0472
Doing Business As
Kentucky Regional Fire Training Academy

Signing Officer

Name
Jay Koestel
Title
President
Phone
5026097753
Signed
2020-03-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jay Koestel
Formed
1991
Legal Domicile
Ky
Voting Board Members
11
Independent Board Members
11
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.”

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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/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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IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0280784
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01611740
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/FormAndLineReferenceDesc0Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02052515
IRS990/TotalAssetsEOYAmt01935178
IRS990/TotalAssetsGrp/BOYAmt02052515
IRS990/TotalAssetsGrp/EOYAmt01935178
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt079000
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0231344
IRS990/TotalFunctionalExpensesGrp/TotalAmt0231344
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0214622
IRS990/TotalLiabilitiesEOYAmt0166768
IRS990/TotalLiabilitiesGrp/BOYAmt0214622
IRS990/TotalLiabilitiesGrp/EOYAmt0166768
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01837893
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01768410
IRS990/TotalProgramServiceExpensesAmt0231344
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt056603
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0135603
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02052515
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01935178
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt0PO BOX 99472
IRS990/USAddress/CityNm0LOUISVILLE
IRS990/USAddress/StateAbbreviationCd0KY
IRS990/USAddress/ZIPCd0402690472
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02021-01-29 14:40:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JAY KOESTEL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05026097753
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-03-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0JEFFERSON COUNTY FIRE TRAINING ACADEMY
ReturnHeader/Filer/BusinessNameControlTxt0JEFF
ReturnHeader/Filer/EIN0611132117
ReturnHeader/Filer/PhoneNum05026097753
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 99472
ReturnHeader/Filer/USAddress/CityNm0LOUISVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd0402690472
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0B30BF7065C93A6D0C68C50606CDA506EED64E8C4
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0B30BF7065C93A6D0C68C50606CDA506EED64E8C4
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt074.141.140.175
ReturnHeader/FilingSecurityInformation/IPDt02020-05-27
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PD
ReturnHeader/FilingSecurityInformation/IPTm014:25:33
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/ReturnTs02020-05-27T14:25:43-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

Document Assets

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Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,935,178
Liabilities
$166,768
Net assets
$1,768,410
Revenue
$135,603
Expenses
$231,344
Net income
-$95,741
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$1.61$0.06$1.54$0.15$0.29$0.14
2022Detailed filing. Detailed filing data is available for this year.$1.70$0.01$1.69$0.16$0.21$0.05
2021Detailed filing. Detailed filing data is available for this year.$1.75$0.00$1.74$0.12$0.19$0.07
2020Detailed filing. Detailed filing data is available for this year.$1.93$0.13$1.79$0.21$0.18$0.03
2019Detailed filing. Detailed filing data is available for this year.$1.94$0.17$1.77$0.14$0.23$0.10
2018Detailed filing. Detailed filing data is available for this year.$2.05$0.21$1.84$0.16$0.17$0.01
2017Detailed filing. Detailed filing data is available for this year.$2.10$0.26$1.85$0.18$0.22$0.03
2016Detailed filing. Detailed filing data is available for this year.$2.18$0.28$1.90$0.23$0.10$0.13
2015Detailed filing. Detailed filing data is available for this year.$2.21$0.34$1.88$0.16$0.09$0.07
2014Detailed filing. Detailed filing data is available for this year.$2.20$0.39$1.80$0.15$0.11$0.04
2013Summary only. Only limited summary data is available for this year.$2.18$0.45$1.72$0.14$0.07$0.08
2012Summary only. Only limited summary data is available for this year.$2.14$0.50$1.64$0.25$0.05$0.20
2011Summary only. Only limited summary data is available for this year.$2.01$0.56$1.45$0.22$0.07$0.15