Civic Intelligence

Breckinridge County Central E M S Inc.

990 • Fiscal year 2018 • EIN 61-1349949

Jul 01, 2017 to Jun 30, 2018 • Filed on Nov 19, 2018

PO Box 733Hardinsburg, KY 40143

(270) 756-2367

Siviq Scores

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

Liabilities / Assets

61st percentile

0.18x

Higher debt load relative to assets than 61% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

58th percentile

0.14x

Higher debt load relative to revenue than 58% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

51st percentile

3.2%

Higher net margin than 51% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

52nd percentile

$68,409

Higher top officer pay than 52% of similar nonprofits.

Top officer pay equals 5.7% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

64th percentile

5.6%

Faster asset growth than 64% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

57th percentile

6.7%

Faster revenue growth than 57% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$986,700

Up $52,757 (+5.6%) from 2017

Net Assets

Up

$812,326

Up $38,875 (+5.0%) from 2017

Liabilities

Up

$174,374

Up $13,882 (+8.6%) from 2017

Revenue

Up

$1,204,826

Up $76,174 (+6.7%) from 2017

Expenses

Up

$1,165,951

Up $17,975 (+1.6%) from 2017

Net Income

Up

$38,875

Up $58,199 (+301%) from 2017

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2016: $1,001,383Liabilities 2016: $208,608Net Assets 2016: $792,7752016Assets 2017: $933,943Liabilities 2017: $160,492Net Assets 2017: $773,4512017Assets 2018: $986,700Liabilities 2018: $174,374Net Assets 2018: $812,3262018Assets 2019: $982,330Liabilities 2019: $261,953Net Assets 2019: $720,3772019Assets 2020: $1,125,698Liabilities 2020: $365,402Net Assets 2020: $760,2962020Assets 2021: $1,174,921Liabilities 2021: $217,754Net Assets 2021: $957,1672021Assets 2022: $1,168,687Liabilities 2022: $147,603Net Assets 2022: $1,021,0842022Assets 2023: $1,069,205Liabilities 2023: $103,721Net Assets 2023: $965,4842023Assets 2024: $1,020,425Liabilities 2024: $60,712Net Assets 2024: $959,7132024Assets 2025: $1,312,328Liabilities 2025: $207,995Net Assets 2025: $1,104,3332025

Highlighted filing

2018

Assets$986,700
Liabilities$174,374
Net Assets$812,326

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2016: $1,092,872Expenses 2016: $1,063,159Net Income 2016: $29,7132016Revenue 2017: $1,128,652Expenses 2017: $1,147,976Net Income 2017: -$19,3242017Revenue 2018: $1,204,826Expenses 2018: $1,165,951Net Income 2018: $38,8752018Revenue 2019: $1,137,824Expenses 2019: $1,229,773Net Income 2019: -$91,9492019Revenue 2020: $1,272,556Expenses 2020: $1,232,637Net Income 2020: $39,9192020Revenue 2021: $1,516,996Expenses 2021: $1,320,125Net Income 2021: $196,8712021Revenue 2022: $1,557,096Expenses 2022: $1,533,436Net Income 2022: $23,6602022Revenue 2023: $1,527,373Expenses 2023: $1,582,966Net Income 2023: -$55,5932023Revenue 2024: $1,585,560Expenses 2024: $1,591,331Net Income 2024: -$5,7712024Revenue 2025: $1,815,996Expenses 2025: $1,671,376Net Income 2025: $144,6202025

Highlighted filing

2018

Revenue$1,204,826
Expenses$1,165,951
Net Income$38,875
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Nov 19, 2018
Return Version
2017v2.2
Gross Receipts
$1,205,690
Mission and Program Overview

Mission

Provide quality pre-hospital, advanced life support and basic life support emergency medical care to the citizens and visitors of breckinridge county, kentucky.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$478,401$544,548▲ $66,147
Savings and Temporary Cash Investments$238,194$235,237▼ $2,957
Intangible Assets$136,875$136,875→ $0
Cash and Non-Interest-Bearing Accounts$52,972$43,780▼ $9,192
Inventories for Sale or Use$27,301$26,260▼ $1,041
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$933,943$986,700▲ $52,757
Other Assets Total$200$0▼ $200
Liabilities
Mortgage Notes Payable Secured by Investment Property$156,784$170,894▲ $14,110
Other Liabilities$3,708$3,480▼ $228
Total Liabilities$160,492$174,374▲ $13,882
Net Assets / Fund Balance
Unrestricted Net Assets$762,134$810,479▲ $48,345
Temporarily Rstr Net Assets$11,317$1,847▼ $9,470
Total Net Assets Fund Balance$773,451$812,326▲ $38,875
Total Liabilities and Net Assets / Fund Balance$933,943$986,700▲ $52,757

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$214,372$388,434$602,806
Buildings$284,350$122,967$407,317
Land$41,000-$41,000
Other Land Buildings$4,826$2,769$7,595
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Raleigh SheltonCEOFT$68,409$68,409
Tracy DowellTreasurerFT$38,058$38,058
Benjamin SmithMedicalDirectorPT$6,000$6,000

Board Members and Trustees

NameTitle
Christa DowellDirector
Nettie ParkerDirector
Ernie NottinghamSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$13,000
Program Service Revenue
$1,162,015
Investment Income
$1,448
Other Revenue
$28,363
All Other Contributions
$3,000
Change in Net Assets
$38,875

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,204,826
Total Revenue per Audited Statements
$1,204,826
Total Revenue per Form 990
$1,204,826
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$812,799
Other Expenses$353,152
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$600,445--$600,445
Current Officers, Directors, Trustees, and Key Employees$6,000$106,467-$112,467
Fees for Services Other$89,227--$89,227
Depreciation Depletion$74,381$355-$74,736
Payroll Taxes$43,803$7,767-$51,570
Other Employee Benefits$29,857$5,295-$35,152
Occupancy$4,118$25,294-$29,412
Pension Plan Contributions$10,372$2,793-$13,165
Insurance$9,091--$9,091
Interest$7,682--$7,682
All Other Expenses$5,456$2,093-$7,549
Office Expenses-$6,501-$6,501
Fees for Services Accounting-$5,000-$5,000
Other Expenses$4,658--$4,658
Advertising-$470-$470
Travel$333--$333
Total Functional Expenses$1,003,916$162,035$0$1,165,951

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,165,951
Total Expenses per Audited Statements$1,165,951
Total Expenses per Form 990$1,165,951
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll liabilities$3,480
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
No
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 4: Description of Significant Changes to Organizational Documents

Organization by-laws were amended.

Form 990, Part VI, Line 11B: Form 990 Review Process

Copy of Form 990 given to board after file date.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Conflict of interest policy is part of personnel policy given to each employee.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Governing documents are available to the public upon written request.

Filing and Contact Details

Filer

Filer Name
Breckinridge Co Central EMS Inc
EIN
61-1349949
Phone
2707562367
Address
PO Box 733, Hardinsburg, KY 40143

Signing Officer

Name
Raleigh Shelton
Title
CEO
Signed
2018-11-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Raleigh Shelton
Formed
1995
Legal Domicile
Ky
Voting Board Members
6
Independent Board Members
4
Employees
27

Preparer

Firm
Drane & Company PLLC CPAs
Address
PO Box 577, Hardinsburg, KY 40143
Preparer
Daniel G Drane
Phone
2707565704
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IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Membership subscriptions
IRS990/ProgramServiceRevenueGrp/Desc1Services
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01162015
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01162015
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt017500
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0343
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0342654
IRS990/PYOtherRevenueAmt09879
IRS990/PYProgramServiceRevenueAmt01100930
IRS990/PYRevenuesLessExpensesAmt0-19324
IRS990/PYSalariesCompEmpBnftPaidAmt0805322
IRS990/PYTotalExpensesAmt01147976
IRS990/PYTotalRevenueAmt01128652
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt038875
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01191826
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0238194
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0235237
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Due to a change in accounting period, Schedule A, Part III, Column (b) contains amounts for calendar year 2014 and the period 1/1/15 to 6/30/15.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Support Schedule: Additional Supplemental Information
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt013000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt017500
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt010500
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt037746
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt011214
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt089960
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0212
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0343
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0404
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0314
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt01273
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt01191551
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt01110739
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt01081906
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt01601164
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0927707
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt05913067
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt01000
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt01000
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0212
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0343
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0404
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0314
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt01273
IRS990ScheduleA/InvestmentIncomeCYPct00.00020
IRS990ScheduleA/InvestmentIncomePYPct00.00020
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt063
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt070
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt062
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt0697
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt0135
IRS990ScheduleA/OtherIncome509Grp/TotalAmt01027
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99960
IRS990ScheduleA/PublicSupportPY509Pct00.99960
IRS990ScheduleA/PublicSupportTotal509Amt06004027
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01204551
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01128239
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01092406
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01639910
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0938921
IRS990ScheduleA/Total509Grp/TotalAmt06004027
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01204826
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01128652
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01092872
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01640921
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0939056
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt06006327
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0284350
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0122967
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0407317
IRS990ScheduleD/EquipmentGrp/BookValueAmt0214372
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0388434
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0602806
IRS990ScheduleD/ExpensesSubtotalAmt01165951
IRS990ScheduleD/LandGrp/BookValueAmt041000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt041000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt04826
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt02769
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt07595
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03480
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Payroll liabilities
IRS990ScheduleD/RevenueSubtotalAmt01204826
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0544548
IRS990ScheduleD/TotalExpensesPerForm990Amt01165951
IRS990ScheduleD/TotalLiabilityAmt03480
IRS990ScheduleD/TotalRevenuePerForm990Amt01204826
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01204826
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01165951
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Organization by-laws were amended.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Copy of Form 990 given to board after file date.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Conflict of interest policy is part of personnel policy given to each employee.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Governing documents are available to the public upon written request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 4: Description of Significant Changes to Organizational Documents
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt011317
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt01847
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0933943

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