Civic Intelligence

Little Sandy Fire District

990 • Fiscal year 2014 • EIN 61-1143228

Jul 01, 2013 to Jun 30, 2014 • Filed on Nov 17, 2014

PO Box 10141121-0101

(606) 473-6178

Siviq Scores

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

Liabilities / Assets

75th percentile

0.35x

Higher debt load relative to assets than 75% of similar nonprofits.

2014 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

91st percentile

3.00x

Higher debt load relative to revenue than 91% of similar nonprofits.

2014 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2014

Net Margin

18th percentile

-11%

Higher net margin than 18% of similar nonprofits.

2014 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

57th percentile

$0

Higher top officer pay than 57% of similar nonprofits.

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

2014 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2014

Asset Growth

30th percentile

-2.0%

Faster asset growth than 30% of similar nonprofits.

2014 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Down

$2,365,623

Down $48,482 (-2.0%) from 2013

Net Assets

Down

$1,549,318

Down $28,596 (-1.8%) from 2013

Liabilities

Down

$816,305

Down $19,886 (-2.4%) from 2013

Revenue

$272,203

No earlier filing loaded for comparison.

Expenses

Up

$300,799

Up $32,185 (+12%) from 2013

Net Income

-$28,596

No earlier filing loaded for comparison.

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 2010: $2,472,481Liabilities 2010: $883,331Net Assets 2010: $1,589,1502010Assets 2011: $2,361,950Liabilities 2011: $877,950Net Assets 2011: $1,484,0002011Assets 2012: $2,356,668Liabilities 2012: $853,907Net Assets 2012: $1,502,7612012Assets 2013: $2,414,105Liabilities 2013: $836,191Net Assets 2013: $1,577,9142013Assets 2014: $2,365,623Liabilities 2014: $816,305Net Assets 2014: $1,549,3182014Assets 2015: $2,476,057Liabilities 2015: $803,424Net Assets 2015: $1,672,6332015Assets 2016: $2,325,478Liabilities 2016: $775,057Net Assets 2016: $1,550,4212016Assets 2017: $2,441,358Liabilities 2017: $977,430Net Assets 2017: $1,463,9282017Assets 2018: $0Liabilities 2018: $0Net Assets 2018: $02018Assets 2019: $0Liabilities 2019: $0Net Assets 2019: $02019Assets 2020: $0Liabilities 2020: $0Net Assets 2020: $02020Assets 2021: $0Liabilities 2021: $0Net Assets 2021: $02021Assets 2022: $0Liabilities 2022: $0Net Assets 2022: $02022Assets 2023: $0Liabilities 2023: $0Net Assets 2023: $02023Assets 2024: $0Liabilities 2024: $0Net Assets 2024: $02024Assets 2025: $797,486Liabilities 2025: $797,486Net Assets 2025: $02025

Highlighted filing

2014

Assets$2,365,623
Liabilities$816,305
Net Assets$1,549,318

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $279,3442010Expenses 2011: $352,2082011Expenses 2012: $245,4652012Expenses 2013: $268,6142013Revenue 2014: $272,203Expenses 2014: $300,799Net Income 2014: -$28,5962014Revenue 2015: $300,867Expenses 2015: $177,522Net Income 2015: $123,3452015Revenue 2016: $276,127Expenses 2016: $176,847Net Income 2016: $99,2802016Revenue 2017: $301,996Expenses 2017: $340,633Net Income 2017: -$38,6372017Revenue 2018: $244,580Expenses 2018: $245,943Net Income 2018: -$1,3632018Revenue 2019: $292,703Expenses 2019: $348,263Net Income 2019: -$55,5602019Revenue 2020: $294,313Expenses 2020: $506,200Net Income 2020: -$211,8872020Revenue 2021: $391,318Expenses 2021: $286,366Net Income 2021: $104,9522021Revenue 2022: $341,636Expenses 2022: $190,046Net Income 2022: $151,5902022Revenue 2023: $391,391Expenses 2023: $213,627Net Income 2023: $177,7642023Revenue 2024: $398,829Expenses 2024: $281,878Net Income 2024: $116,9512024Revenue 2025: $628,680Expenses 2025: $520,853Net Income 2025: $107,8272025

Highlighted filing

2014

Revenue$272,203
Expenses$300,799
Net Income-$28,596
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Nov 17, 2014
Return Version
2013v3.1
Gross Receipts
$272,378
Mission and Program Overview

Mission

Fire protection, Prevention and Rescue Services

Fire Protection and Rescue Services

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,522,231$1,535,630▲ $13,399
Savings and Temporary Cash Investments$886,026$824,145▼ $61,881
Intangible Assets$3,798$3,798→ $0
Cash and Non-Interest-Bearing Accounts$2,050$2,050→ $0
Total Assets$2,414,105$2,365,623▼ $48,482
Liabilities
Mortgage Notes Payable Secured by Investment Property$836,191$816,305▼ $19,886
Total Liabilities$836,191$816,305▼ $19,886
Net Assets / Fund Balance
Unrestricted Net Assets$1,577,914$1,549,318▼ $28,596
Total Net Assets Fund Balance$1,577,914$1,549,318▼ $28,596
Total Liabilities and Net Assets / Fund Balance$2,414,105$2,365,623▼ $48,482

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,310,893$174,635$1,485,528
Equipment$170,805$576,866$747,671
Land$53,932-$53,932
Compensation and Service Providers

Board Members and Trustees

NameTitle
Luther GrizzleChairman
Aaron ImelBoard Member
Chester GullettBoard Member
Ed CarnleyBoard Member
Tommy CrumpBoard Member
Virgil JohnsonSecretary
Lettie GullettTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$804
Program Service Revenue
$267,853
Investment Income
$3,721
Other Revenue
$-175
Change in Net Assets
$-28,596
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$300,799
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$78,287--$78,287
Insurance$59,314--$59,314
Occupancy$37,889$2,000-$39,889
Interest$19,887--$19,887
Other Expenses$14,761--$14,761
All Other Expenses$3,931--$3,931
Fees for Services Accounting-$1,675-$1,675
Office Expenses-$1,292-$1,292
Total Functional Expenses$295,832$4,967$0$300,799
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
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
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

Officer directors etc family relationship Part VI line 2

Part VI, Line 2 - Business or Family Relationship of Officers, Directors, Etc There are no business relationships, but there is a family relationship between some workers. Brothers working in the organization are:Ron Gullett - Fire Chief Appointed by Board of DirectorsEverett Gullett - Treasurer Voted on by Board of DirectorsDaniel Gullet - Board Member

Members or stockholder classes and rights Part VI line 6

Part VI, Line 6 - Explanation of Classes of Members or Shareholders The Little Sandy Fire District, Inc is an organization comprises solely of volunteer members, joining the fire department to provide fire protection and rescue services to Greenup County. There are no stockholders.

Member election for additional members Part VI line 7A

Part VI, Line 7a - How Members or Shareholders Elect Governing BodyThe process for choosing the Board Members is as follows:Three members are appointed by the County Judge, two members are voted on by the volunteer firemen as their representative, and two members are elected from the community, making a total of seven board members.After the board members are elected, the positions of chairman, secreaty and treasurer are filled by a vote of the board members.

Form 990 governing body review Part VI line 11

Part VI, Line 11 - Form 990 Review Process The board reviews audits and 990's after they have been filed.

Governing documents etc available to public Part VI line 19

Part VI, Line 19 - Other Organization Documents Publicly Available All records maintained by the Fire Department are available for review upon request. We ask that reasonable time be allowed for our organization to arrange personnel to be available to comply with the request. All workers are volunteers and the office is not staffed with a full-time worker.

Filing and Contact Details

Filer

EIN
61-1143228

Signing Officer

Name
Lettie Gullett
Title
Treasurer
Signed
2014-11-17
Discuss with paid preparer
No

Organization Details

Formed
1986
Legal Domicile
Ky
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
25

Preparer

Preparer
Mae Deane Torgrimson
Phone
6063884168
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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Part VI, Line 2 - Business or Family Relationship of Officers, Directors, Etc There are no business relationships, but there is a family relationship between some workers. Brothers working in the organization are:Ron Gullett - Fire Chief Appointed by Board of DirectorsEverett Gullett - Treasurer Voted on by Board of DirectorsDaniel Gullet - Board Member
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Part VI, Line 6 - Explanation of Classes of Members or Shareholders The Little Sandy Fire District, Inc is an organization comprises solely of volunteer members, joining the fire department to provide fire protection and rescue services to Greenup County. There are no stockholders.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Part VI, Line 7a - How Members or Shareholders Elect Governing BodyThe process for choosing the Board Members is as follows:Three members are appointed by the County Judge, two members are voted on by the volunteer firemen as their representative, and two members are elected from the community, making a total of seven board members.After the board members are elected, the positions of chairman, secreaty and treasurer are filled by a vote of the board members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Part VI, Line 11 - Form 990 Review Process The board reviews audits and 990's after they have been filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Part VI, Line 19 - Other Organization Documents Publicly Available All records maintained by the Fire Department are available for review upon request. We ask that reasonable time be allowed for our organization to arrange personnel to be available to comply with the request. All workers are volunteers and the office is not staffed with a full-time worker.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Officer directors etc family relationship Part VI line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
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IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02414105
IRS990/TotalAssetsEOYAmt02365623
IRS990/TotalAssetsGrp/BOYAmt02414105
IRS990/TotalAssetsGrp/EOYAmt02365623
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0804
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt04967
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0295832
IRS990/TotalFunctionalExpensesGrp/TotalAmt0300799
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0836191
IRS990/TotalLiabilitiesEOYAmt0816305
IRS990/TotalLiabilitiesGrp/BOYAmt0836191
IRS990/TotalLiabilitiesGrp/EOYAmt0816305
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01577914
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01549318
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0295832
IRS990/TotalProgramServiceRevenueAmt0267853
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0271399
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0272203
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt025
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02414105
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02365623
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01577914
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01549318
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0Lettie Gullett
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-11-17
ReturnHeader/Filer/BusinessName/BusinessNameLine10Little Sandy Fire District
ReturnHeader/Filer/BusinessNameControlTxt0LITT
ReturnHeader/Filer/EIN0611143228
ReturnHeader/Filer/USAddress/AddressLine10PO Box 101
ReturnHeader/Filer/USAddress/City0Argillite
ReturnHeader/Filer/USAddress/State0KY
ReturnHeader/Filer/USAddress/ZIPCode0411210101
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0274505235
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10J H Johnson & Associates CPA PSC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine101619 Diederich Blvd
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0Russell
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode041169
ReturnHeader/PreparerPersonGrp/PhoneNum06063884168
ReturnHeader/PreparerPersonGrp/PreparationDt02014-11-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Mae Deane Torgrimson
ReturnHeader/ReturnTs02014-11-17T14:10:51-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-07-01
ReturnHeader/TaxPeriodEndDt02014-06-30
ReturnHeader/TaxYr02013

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.80$0.80$0.00$0.63$0.52$0.11
2024Summary only. Only limited summary data is available for this year.$0.00$0.00$0.00$0.40$0.28$0.12
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.00$0.00$0.00$0.39$0.21$0.18
2022Summary only. Only limited summary data is available for this year.$0.00$0.00$0.00$0.34$0.19$0.15
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.00$0.00$0.00$0.39$0.29$0.10
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.00$0.00$0.00$0.29$0.51$0.21
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.00$0.00$0.00$0.29$0.35$0.06
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.00$0.00$0.00$0.24$0.25$0.00
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.44$0.98$1.46$0.30$0.34$0.04
2016Summary only. Only limited summary data is available for this year.$2.33$0.78$1.55$0.28$0.18$0.10
2015Summary only. Only limited summary data is available for this year.$2.48$0.80$1.67$0.30$0.18$0.12
2014Detailed filing. Detailed filing data is available for this year.$2.37$0.82$1.55$0.27$0.30$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.41$0.84$1.58$0.27
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.36$0.85$1.50$0.25
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.36$0.88$1.48$0.35
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.47$0.88$1.59$0.28