Civic Intelligence

Middle Creek Volunteer Fire District

990 • Fiscal year 2017 • EIN 61-1194441

Jul 01, 2016 to Jun 30, 2017 • Filed on Nov 14, 2017

5717 KY Route 114Prestonsburg, KY 41653

(606) 886-3050

Siviq Scores

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

Liabilities / Assets

66th percentile

0.13x

Higher debt load relative to assets than 66% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

93rd percentile

1.67x

Higher debt load relative to revenue than 93% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

5th percentile

-56%

Higher net margin than 5% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

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

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

65th percentile

9.7%

Faster asset growth than 65% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

10th percentile

-28%

Faster revenue growth than 10% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Up

$768,937

Up $68,074 (+9.7%) from 2016

Net Assets

Down

$666,262

Down $34,601 (-4.9%) from 2016

Liabilities

Up

$102,675

Up $102,675 from 2016

Revenue

Down

$61,663

Down $23,638 (-28%) from 2016

Expenses

Up

$96,264

Up $25,157 (+35%) from 2016

Net Income

Down

-$34,601

Down $48,795 (-344%) from 2016

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $770,828Liabilities 2011: $49,265Net Assets 2011: $721,5632011Assets 2012: $800,061Liabilities 2012: $24,265Net Assets 2012: $775,7962012Assets 2013: $768,137Liabilities 2013: $0Net Assets 2013: $768,1372013Assets 2014: $705,207Liabilities 2014: $0Net Assets 2014: $705,2072014Assets 2015: $649,907Liabilities 2015: $0Net Assets 2015: $649,9072015Assets 2016: $700,863Liabilities 2016: $0Net Assets 2016: $700,8632016Assets 2017: $768,937Liabilities 2017: $102,675Net Assets 2017: $666,2622017Assets 2018: $702,521Liabilities 2018: $95,056Net Assets 2018: $607,4652018Assets 2019: $715,830Liabilities 2019: $87,153Net Assets 2019: $628,6772019Assets 2020: $663,415Liabilities 2020: $78,891Net Assets 2020: $584,5242020Assets 2021: $654,483Liabilities 2021: $70,341Net Assets 2021: $584,1422021Assets 2022: $569,250Liabilities 2022: $61,458Net Assets 2022: $507,7922022Assets 2023: $542,214Liabilities 2023: $53,723Net Assets 2023: $488,4912023Assets 2024: $646,077Liabilities 2024: $42,510Net Assets 2024: $603,5672024Assets 2025: $630,260Liabilities 2025: $47,504Net Assets 2025: $582,7562025

Highlighted filing

2017

Assets$768,937
Liabilities$102,675
Net Assets$666,262

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2011: $87,413Expenses 2011: $78,431Net Income 2011: $8,9822011Revenue 2012: $148,927Expenses 2012: $94,694Net Income 2012: $54,2332012Revenue 2013: $84,969Expenses 2013: $92,628Net Income 2013: -$7,6592013Revenue 2014: $28,913Expenses 2014: $91,843Net Income 2014: -$62,9302014Revenue 2015: $15,829Expenses 2015: $71,129Net Income 2015: -$55,3002015Revenue 2016: $85,301Expenses 2016: $71,107Net Income 2016: $14,1942016Revenue 2017: $61,663Expenses 2017: $96,264Net Income 2017: -$34,6012017Revenue 2018: $63,216Expenses 2018: $122,013Net Income 2018: -$58,7972018Revenue 2019: $134,479Expenses 2019: $113,267Net Income 2019: $21,2122019Revenue 2020: $68,125Expenses 2020: $112,278Net Income 2020: -$44,1532020Revenue 2021: $90,778Expenses 2021: $91,160Net Income 2021: -$3822021Revenue 2022: $61,279Expenses 2022: $137,629Net Income 2022: -$76,3502022Revenue 2023: $81,945Expenses 2023: $101,246Net Income 2023: -$19,3012023Revenue 2024: $239,507Expenses 2024: $124,431Net Income 2024: $115,0762024Revenue 2025: $97,047Expenses 2025: $117,858Net Income 2025: -$20,8112025

Highlighted filing

2017

Revenue$61,663
Expenses$96,264
Net Income-$34,601
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Nov 14, 2017
Return Version
2016v3.0
Gross Receipts
$67,726
Mission and Program Overview

Mission

The Middlecreek Fire Department applies for grants and sponsors charitable bingo gaming events as allowed by Kentucky Revised Statutes to provide monies to purchase fire rescue equipment, renovate two fire stations located in the tax district, and help with operational costs.

The Middlecreek Fire Department provides fire protection services to the Middlecreek area of Floyd County, Kentucky.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$526,089$604,615▲ $78,526
Savings and Temporary Cash Investments$145,080$162,869▲ $17,789
Cash and Non-Interest-Bearing Accounts$29,694$1,453▼ $28,241
Total Assets$700,863$768,937▲ $68,074
Liabilities
Mortgage Notes Payable Secured by Investment Property-$102,675-
Total Liabilities$0$102,675▲ $102,675
Net Assets / Fund Balance
Unrestricted Net Assets$700,863$666,262▼ $34,601
Total Net Assets Fund Balance$700,863$666,262▼ $34,601
Total Liabilities and Net Assets / Fund Balance$700,863$768,937▲ $68,074

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$228,141$589,528$817,669
Buildings$284,487$118,673$403,160
Land$89,987-$89,987
Other Land Buildings$2,000$9,016$11,016
Compensation and Service Providers

Board Members and Trustees

NameTitle
Gary DotsonPresident
Eugene PraterVice President
Rudolph OusleyE Board Representative
Barry BilliterAsst Chief
James BilliterFire Chief
Kenton DickersonSecretary
Cindy DickersonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$60,618
Program Service Revenue
$0
Investment Income
$108
Other Revenue
$937
All Other Contributions
$2,267
Change in Net Assets
$-34,601
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$96,264
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$55,473--$55,473
Insurance$9,499$255-$9,754
Occupancy$7,743--$7,743
Other Expenses$3,014--$3,014
All Other Expenses$2,978--$2,978
Travel$1,872--$1,872
Conferences and Meetings$883--$883
Interest$397--$397
Fees for Services Accounting-$335-$335
Office Expenses$213--$213
Total Functional Expenses$95,674$590$0$96,264
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
Yes
Audit committee
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

Governance Explanations

Form 990 governing body review Part VI line 11

The Secretary-Treasurer is designated by the officers to review the 990 with the preparer and sign off on the return. He then reviews form 990 with the members at the business meeting the following month as detailed in the minutes.

Governing documents etc available to public Part VI line 19

The treasurer presents a financial report at each monthly meeting which is approved by the members. Form 990 is maintained at Station 1 and is available upon requests. Organizational documents are maintained at Station 2 and are available upon request.

Filing and Contact Details

Filer

Filer Name
Middlecreek Volunteer Fire Dept 718
EIN
61-1194441
Address
5717 KY ROUTE 114, Prestonsburg, KY 41653

Signing Officer

Name
Kenton Dickerson
Title
Treasurer
Phone
6068863050
Signed
2017-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gary Dotson
Formed
2003
Legal Domicile
Ky
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
30

Preparer

Firm
Jacquie Slone CPA PSC
Address
12491 Hwy 899, Raven, KY 41861
Preparer
Jacquie Slone
Phone
6064472655
Supplemental Narrative

Additional Explanations

Cessation of or significant change to any program service Part III line 3

MCVFD leased a facility - the Bingo Shack - and provided utilities, internet, maintenance and upkeep of the building to facilitate its charitable gaming operation as allowed by the Commonwealth of Kentucky. In past years, MCVFD used the facility several nights a week for bingo - and leased the facility to other eligible non-profit organizations engaged in gaming. In 2016 and 2017, MCVFD did not participate in charitable gaming but maintained the lease of the facility to other organizations thru 2016. The fiscal year return for period ended June 30, 2017 reports $0 charitable gaming income.

General explanation attachment

Change in fiscal year accepted 2/2017.Middlecreek Volunteer Fire Department requested a change from calendar year to a June 30 fiscal year end. Kentucky Department of Local Government notified MCVFD in January 2017 that is was required to file financial statements with the Kentucky Fire Commission on a fiscal year basis beginning July 1, 2016. In an effort to conform to this regulation, MCVFD prepared a short-year Form 990 from January 1, 2016 through June 30, 2016 in February 2017. The current return is for the twelve months from July 1, 2016 to June 30, 2017.

Raw XML Appendix373 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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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt061663
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt021394
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt033709
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt084969
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0148927
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0350662
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IRS990ScheduleD/BuildingsGrp/BookValueAmt0284487
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0118673
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0403160
IRS990ScheduleD/EquipmentGrp/BookValueAmt0228141
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0589528
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0817669
IRS990ScheduleD/LandGrp/BookValueAmt089987
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt089987
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02000
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt09016
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt011016
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0604615
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Secretary-Treasurer is designated by the officers to review the 990 with the preparer and sign off on the return. He then reviews form 990 with the members at the business meeting the following month as detailed in the minutes.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The treasurer presents a financial report at each monthly meeting which is approved by the members. Form 990 is maintained at Station 1 and is available upon requests. Organizational documents are maintained at Station 2 and are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MCVFD leased a facility - the Bingo Shack - and provided utilities, internet, maintenance and upkeep of the building to facilitate its charitable gaming operation as allowed by the Commonwealth of Kentucky. In past years, MCVFD used the facility several nights a week for bingo - and leased the facility to other eligible non-profit organizations engaged in gaming. In 2016 and 2017, MCVFD did not participate in charitable gaming but maintained the lease of the facility to other organizations thru 2016. The fiscal year return for period ended June 30, 2017 reports $0 charitable gaming income.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Change in fiscal year accepted 2/2017.Middlecreek Volunteer Fire Department requested a change from calendar year to a June 30 fiscal year end. Kentucky Department of Local Government notified MCVFD in January 2017 that is was required to file financial statements with the Kentucky Fire Commission on a fiscal year basis beginning July 1, 2016. In an effort to conform to this regulation, MCVFD prepared a short-year Form 990 from January 1, 2016 through June 30, 2016 in February 2017. The current return is for the twelve months from July 1, 2016 to June 30, 2017.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Cessation of or significant change to any program service Part III line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3General explanation attachment
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt0768937
IRS990/TotalAssetsGrp/BOYAmt0700863
IRS990/TotalAssetsGrp/EOYAmt0768937
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt060618
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0590
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt095674
IRS990/TotalFunctionalExpensesGrp/TotalAmt096264
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt0102675
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt0102675
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0700863
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0666262
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt095674
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01045
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt061663
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt030
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0700863
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0768937
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ProgramServicesAmt01872
IRS990/TravelGrp/TotalAmt01872
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0700863
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0666262
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KENTON DICKERSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06068863050
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MIDDLECREEK VOLUNTEER FIRE DEPT 718
ReturnHeader/Filer/BusinessNameControlTxt0MIDD
ReturnHeader/Filer/EIN0611194441
ReturnHeader/Filer/USAddress/AddressLine1Txt05717 KY ROUTE 114
ReturnHeader/Filer/USAddress/CityNm0Prestonsburg
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd041653
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0F07A2EF7F13BCA429CDB1B264F23A347A787D5BE
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0F07A2EF7F13BCA429CDB1B264F23A347A787D5BE
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId06127032017318bqskd13
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02017-11-14
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0199.192.122.199
ReturnHeader/FilingSecurityInformation/IPDt02017-11-14
ReturnHeader/FilingSecurityInformation/IPTm010:55:05
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0611295203
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Jacquie Slone CPA PSC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt012491 Hwy 899
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Raven
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd041861
ReturnHeader/PreparerPersonGrp/PhoneNum06064472655
ReturnHeader/PreparerPersonGrp/PreparationDt02017-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Jacquie Slone
ReturnHeader/ReturnTs02017-11-14T09:44:11-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-07-01
ReturnHeader/TaxPeriodEndDt02017-06-30
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$6.30$0.48$5.83$0.97$1.18$0.21
2024Detailed filing. Detailed filing data is available for this year.$6.46$0.43$6.04$2.40$1.24$1.15
2023Detailed filing. Detailed filing data is available for this year.$5.42$0.54$4.88$0.82$1.01$0.19
2022Detailed filing. Detailed filing data is available for this year.$5.69$0.61$5.08$0.61$1.38$0.76
2021Detailed filing. Detailed filing data is available for this year.$6.54$0.70$5.84$0.91$0.91$0.00
2020Detailed filing. Detailed filing data is available for this year.$6.63$0.79$5.85$0.68$1.12$0.44
2019Detailed filing. Detailed filing data is available for this year.$7.16$0.87$6.29$1.34$1.13$0.21
2018Detailed filing. Detailed filing data is available for this year.$7.03$0.95$6.07$0.63$1.22$0.59
2017Detailed filing. Detailed filing data is available for this year.$7.69$1.03$6.66$0.62$0.96$0.35
2016Summary only. Only limited summary data is available for this year.$7.01$0.00$7.01$0.85$0.71$0.14
2015Detailed filing. Detailed filing data is available for this year.$6.50$0.00$6.50$0.16$0.71$0.55
2014Summary only. Only limited summary data is available for this year.$7.05$0.00$7.05$0.29$0.92$0.63
2013Detailed filing. Detailed filing data is available for this year.$7.68$0.00$7.68$0.85$0.93$0.08
2012Summary only. Only limited summary data is available for this year.$8.00$0.24$7.76$1.49$0.95$0.54
2011Summary only. Only limited summary data is available for this year.$7.71$0.49$7.22$0.87$0.78$0.09