Civic Intelligence

Lotts Creek Vol Fire Department

EIN 61-1195594 • 501(c)3 • Bulan, KY

Profile

Volunteer fire answers calls community

P O Box 714Bulan, KY 41722
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

85th percentile

0.28x

Higher debt load relative to assets than 85% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

90th percentile

0.37x

Higher debt load relative to revenue than 90% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

43rd percentile

-0.8%

Higher net margin than 43% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

83rd percentile

38%

Faster asset growth than 83% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

88th percentile

69%

Faster revenue growth than 88% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets85th percentile

Assets

Up

$38,725

Up $10,701 (+38%) from 2023

Liabilities

Up

$10,927

Up $10,927 from 2023

Net Assets

Down

$27,798

Down $226 (-0.8%) from 2023

Operations
Liabilities / Revenue90th percentileNet Margin43rd percentile

Revenue

Up

$29,627

Up $12,127 (+69%) from 2023

Expenses

Down

$29,853

Down $3,435 (-10%) from 2023

Net Income

Up

-$226

Up $15,562 (+99%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth83rd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$400K$300K$200K$100K$0Assets 2011: $334,186Liabilities 2011: $9,236Net Assets 2011: $324,9502011Assets 2012: $33,143Liabilities 2012: $0Net Assets 2012: $33,1432012Assets 2013: $1Liabilities 2013: $0Net Assets 2013: $02013Assets 2014: $29,725Liabilities 2014: $0Net Assets 2014: $29,7252014Assets 2015: $19,991Liabilities 2015: $46,5182015Assets 2019: $24,229Liabilities 2019: $21,875Net Assets 2019: $2,3542019Assets 2020: $23,315Liabilities 2020: $21,875Net Assets 2020: $1,4402020Assets 2021: $25,321Liabilities 2021: $15,714Net Assets 2021: $9,6072021Assets 2022: $43,812Liabilities 2022: $0Net Assets 2022: $43,8122022Assets 2023: $28,024Liabilities 2023: $0Net Assets 2023: $28,0242023Assets 2024: $38,725Liabilities 2024: $10,927Net Assets 2024: $27,7982024

Highlighted filing

2024

Assets$38,725
Liabilities$10,927
Net Assets$27,798
Open 2024 Filing

Operations Trend

Revenue Growth88th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$100K$50K$0-$50KRevenue 2011: $29,668Expenses 2011: $10,558Net Income 2011: $19,1102011Revenue 2012: $11,855Expenses 2012: $12,079Net Income 2012: -$2242012Revenue 2013: $74,265Expenses 2013: $88,509Net Income 2013: -$14,2442013Revenue 2014: $27,245Expenses 2014: $13,578Net Income 2014: $13,6672014Revenue 2015: $14,122Expenses 2015: $11,534Net Income 2015: $2,5882015Revenue 2019: $32,121Expenses 2019: $18,804Net Income 2019: $13,3172019Revenue 2020: $15,250Expenses 2020: $16,164Net Income 2020: -$9142020Revenue 2021: $33,407Expenses 2021: $25,240Net Income 2021: $8,1672021Revenue 2022: $59,189Expenses 2022: $24,984Net Income 2022: $34,2052022Revenue 2023: $17,500Expenses 2023: $33,288Net Income 2023: -$15,7882023Revenue 2024: $29,627Expenses 2024: $29,853Net Income 2024: -$2262024

Highlighted filing

2024

Revenue$29,627
Expenses$29,853
Net Income-$226
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$38,725
Liabilities
$10,927
Net assets
$27,798
Revenue
$29,627
Expenses
$29,853
Net income
-$226
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.39$0.11$0.28$0.30$0.30$0.00
2023Detailed filing. Detailed filing data is available for this year.$0.28$0.00$0.28$0.18$0.33$0.16
2022Detailed filing. Detailed filing data is available for this year.$0.44$0.00$0.44$0.59$0.25$0.34
2021Detailed filing. Detailed filing data is available for this year.$0.25$0.16$0.10$0.33$0.25$0.08
2020Detailed filing. Detailed filing data is available for this year.$0.23$0.22$0.01$0.15$0.16$0.01
2019Detailed filing. Detailed filing data is available for this year.$0.24$0.22$0.02$0.32$0.19$0.13
2015Summary only. Only limited summary data is available for this year.$0.20$0.47$0.14$0.12$0.03
2014Summary only. Only limited summary data is available for this year.$0.30$0.00$0.30$0.27$0.14$0.14
2013Summary only. Only limited summary data is available for this year.$0.00$0.00$0.00$0.74$0.89$0.14
2012Summary only. Only limited summary data is available for this year.$0.33$0.00$0.33$0.12$0.12$0.00
2011Summary only. Only limited summary data is available for this year.$3.34$0.09$3.25$0.30$0.11$0.19
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 13, 2025
Return Version
2024v5.2
Gross Receipts
$29,627
Mission and Program Overview

Mission

Volunteer fire answers calls community

Program Services

DescriptionGrantsExpenses
VOLUNTEER FIRE DEPT IN COMMUNITY ANSWERS ALL CALLS-$0
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
EARL SMITHPresidentPT$0--
STEPHEN SMITHVice PresidentPT$0--
EUGENIA ENGLESecretary TreasurerPT$0--
Filing and Contact Details

Filer

Filer Name
Lotts Creek Vol Fire Department
EIN
61-1195594
In Care Of
% EARL SMITH
Phone
6064382272
Address
P O BOX 714, BULAN, KY 41722

Signing Officer

Name
Earl Smith
Title
Sec
Phone
6064383008
Signed
2025-11-13
Discuss with paid preparer
No

Preparer

Firm
Mitchell Assoc Accounting Inc
Address
491 HIGH ST, HAZARD, KY 41701
Preparer
Ruth Slone
Phone
6064394538
Supplemental Narrative

Additional Explanations

Description of other expenses Part I line 16

“Description AmountDepreciation from 4562 3,358UTILITIES 3,887SUPPLIES 7,496DUES AND FEES 324TRAINING 119LICENSE 15OFFICE 152TRUCK EXPENSE 7,852TELEPHONE 1,331OCCUPANCY 5,319”

Description of other assets Part II line 24

“Category Beginning of Year End of YearCOMPUTER 69 0PAGERS EQUIP 1,723 11,106”

Description of total liabilities Part II line 26

“Category Beginning of Year End of YearNOTE PAYABLE COMMUNITY TRUST 0 10,927”

Raw XML Appendix131 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.

Path#Value
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IRS990EZ/BooksInCareOfDetail/PersonNm0EUGENIA ENGLE
IRS990EZ/BooksInCareOfDetail/PhoneNum06064382272
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt03528 LOTTS CREEK RD
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Hazard
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0KY
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd041701
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt013155
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt014714
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt029627
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-226
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt028024
IRS990EZ/Form990TotalAssetsGrp/EOYAmt038725
IRS990EZ/GrossReceiptsAmt029627
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt013077
IRS990EZ/LandAndBuildingsGrp/EOYAmt012905
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt028024
IRS990EZ/NetAssetsOrFundBalancesEOYAmt027798
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt028024
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt027798
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt020.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt120.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt220.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0EARL SMITH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1STEPHEN SMITH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2EUGENIA ENGLE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY TREASURER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt01792
IRS990EZ/OtherAssetsTotalDetail/EOYAmt011106
IRS990EZ/OtherExpensesTotalAmt029853
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0VOLUNTEER FIRE ANSWERS CALLS COMMUNITY
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0VOLUNTEER FIRE DEPT IN COMMUNITY ANSWERS ALL CALLS
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt010927
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt029853
IRS990EZ/TotalProgramServiceExpensesAmt00
IRS990EZ/TotalRevenueAmt029627
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt029627
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt017500
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt059189
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt033407
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt015250
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0154973
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0154973
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt0154973
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt029627
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt017500
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt059189
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt033407
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt015250
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0154973
IRS990ScheduleA/TotalSupportAmt0154973
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description AmountDepreciation from 4562 3,358UTILITIES 3,887SUPPLIES 7,496DUES AND FEES 324TRAINING 119LICENSE 15OFFICE 152TRUCK EXPENSE 7,852TELEPHONE 1,331OCCUPANCY 5,319
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Category Beginning of Year End of YearCOMPUTER 69 0PAGERS EQUIP 1,723 11,106
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Category Beginning of Year End of YearNOTE PAYABLE COMMUNITY TRUST 0 10,927
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of other assets Part II line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Description of total liabilities Part II line 26
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0EARL SMITH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SEC
ReturnHeader/BusinessOfficerGrp/PhoneNum06064383008
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LOTTS CREEK VOL FIRE DEPARTMENT
ReturnHeader/Filer/BusinessNameControlTxt0LOTT
ReturnHeader/Filer/EIN0611195594
ReturnHeader/Filer/InCareOfNm0% EARL SMITH
ReturnHeader/Filer/PhoneNum06064382272
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O BOX 714
ReturnHeader/Filer/USAddress/CityNm0BULAN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd041722
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0043693248
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MITCHELL ASSOC ACCOUNTING INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0491 HIGH ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HAZARD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd041701
ReturnHeader/PreparerPersonGrp/PhoneNum06064394538
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RUTH SLONE
ReturnHeader/ReturnTs02025-11-13T11:57:24-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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