Civic Intelligence

St Lucie County Fire District Employees Health & Welfare Trust

EIN 65-6284729 • 501(c)9 • Fort Pierce, FL

Profile

Claims and administrative expenses incurred to provide health, life, disability, mental, vision and dental benefits to fire fighters employed by the st. Lucie county fire district.

PO Box 15189Fort Pierce, FL 34979
Siviq Scores

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

Liabilities / Assets

88th percentile

0.46x

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

501(c)9 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

74th percentile

0.12x

Higher debt load relative to revenue than 74% of similar nonprofits.

501(c)9 • $10M-$25M nonprofits • Source year 2024

Net Margin

27th percentile

-1.9%

Higher net margin than 27% of similar nonprofits.

501(c)9 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

48th percentile

$0

Higher top officer pay than 48% of similar nonprofits.

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

501(c)9 • $10M-$25M nonprofits • Source year 2024

Asset Growth

15th percentile

-18%

Faster asset growth than 15% of similar nonprofits.

501(c)9 • $10M-$25M nonprofits • Annualized from 2022 to 2024

Revenue Growth

53rd percentile

7.4%

Faster revenue growth than 53% of similar nonprofits.

501(c)9 • $10M-$25M nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets88th percentile

Assets

Down

$3,256,196

Down $1,532,791 (-32%) from 2022

Liabilities

Flat

$1,508,024

Flat from 2022

Net Assets

Down

$1,748,172

Down $1,532,791 (-47%) from 2022

Operations
Liabilities / Revenue74th percentileNet Margin27th percentile

Revenue

Up

$12,697,000

Up $1,681,921 (+15%) from 2022

Expenses

Up

$12,941,823

Up $1,368,596 (+12%) from 2022

Net Income

Up

-$244,823

Up $313,325 (+56%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth15th percentile

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

$6.0M$4.0M$2.0M$0Assets 2010: $3,997,363Liabilities 2010: $455,574Net Assets 2010: $3,541,7892010Assets 2012: $3,482,368Liabilities 2012: $604,734Net Assets 2012: $2,877,6342012Assets 2013: $3,317,704Liabilities 2013: $632,609Net Assets 2013: $2,685,0952013Assets 2014: $3,108,316Liabilities 2014: $631,846Net Assets 2014: $2,476,4702014Assets 2015: $2,045,016Liabilities 2015: $997,527Net Assets 2015: $1,047,4892015Assets 2016: $2,479,053Liabilities 2016: $723,420Net Assets 2016: $1,755,6332016Assets 2017: $3,402,712Liabilities 2017: $765,513Net Assets 2017: $2,637,1992017Assets 2018: $3,288,659Liabilities 2018: $958,353Net Assets 2018: $2,330,3062018Assets 2019: $4,336,048Liabilities 2019: $819,519Net Assets 2019: $3,516,5292019Assets 2020: $5,127,229Liabilities 2020: $1,197,900Net Assets 2020: $3,929,3292020Assets 2021: $5,304,788Liabilities 2021: $1,147,813Net Assets 2021: $4,156,9752021Assets 2022: $4,788,987Liabilities 2022: $1,508,024Net Assets 2022: $3,280,9632022Assets 2024: $3,256,196Liabilities 2024: $1,508,024Net Assets 2024: $1,748,1722024

Highlighted filing

2024

Assets$3,256,196
Liabilities$1,508,024
Net Assets$1,748,172
Open 2024 Filing

Operations Trend

Revenue Growth53rd percentile

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

$15M$10M$5.0M$0-$5.0MExpenses 2010: $5,189,6432010Revenue 2012: $5,387,851Expenses 2012: $5,228,151Net Income 2012: $159,7002012Expenses 2013: $5,846,3842013Revenue 2014: $6,535,489Expenses 2014: $6,807,069Net Income 2014: -$271,5802014Revenue 2015: $6,673,802Expenses 2015: $8,600,824Net Income 2015: -$1,927,0222015Revenue 2016: $7,989,298Expenses 2016: $7,329,134Net Income 2016: $660,1642016Revenue 2017: $8,759,234Expenses 2017: $7,868,579Net Income 2017: $890,6552017Revenue 2018: $9,160,782Expenses 2018: $9,471,272Net Income 2018: -$310,4902018Revenue 2019: $9,704,805Expenses 2019: $8,589,835Net Income 2019: $1,114,9702019Revenue 2020: $10,154,816Expenses 2020: $9,827,383Net Income 2020: $327,4332020Revenue 2021: $10,351,043Expenses 2021: $10,137,175Net Income 2021: $213,8682021Revenue 2022: $11,015,079Expenses 2022: $11,573,227Net Income 2022: -$558,1482022Revenue 2024: $12,697,000Expenses 2024: $12,941,823Net Income 2024: -$244,8232024

Highlighted filing

2024

Revenue$12,697,000
Expenses$12,941,823
Net Income-$244,823
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$3,256,196
Liabilities
$1,508,024
Net assets
$1,748,172
Revenue
$12,697,000
Expenses
$12,941,823
Net income
-$244,823
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.26$1.51$1.75$12.7$12.9$0.24
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.79$1.51$3.28$11.0$11.6$0.56
2021Detailed filing. Detailed filing data is available for this year.$5.30$1.15$4.16$10.4$10.1$0.21
2020Detailed filing. Detailed filing data is available for this year.$5.13$1.20$3.93$10.2$9.83$0.33
2019Detailed filing. Detailed filing data is available for this year.$4.34$0.82$3.52$9.70$8.59$1.11
2018Detailed filing. Detailed filing data is available for this year.$3.29$0.96$2.33$9.16$9.47$0.31
2017Detailed filing. Detailed filing data is available for this year.$3.40$0.77$2.64$8.76$7.87$0.89
2016Detailed filing. Detailed filing data is available for this year.$2.48$0.72$1.76$7.99$7.33$0.66
2015Detailed filing. Detailed filing data is available for this year.$2.05$1.00$1.05$6.67$8.60$1.93
2014Detailed filing. Detailed filing data is available for this year.$3.11$0.63$2.48$6.54$6.81$0.27
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.32$0.63$2.69$5.85
2012Summary only. Only limited summary data is available for this year.$3.48$0.60$2.88$5.39$5.23$0.16
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.00$0.46$3.54$5.19
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Aug 29, 2025
Return Version
2023v6.0
Gross Receipts
$12,697,000
Mission and Program Overview

Mission

SEE BELOW

Claims and administrative expenses incurred to provide health, life, disability, mental, vision and dental benefits to fire fighters employed by the st. Lucie county fire district.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,901,513$2,401,513▼ $500,000
Rtn Earn Endowment Incm Other Fnds$2,492,995$1,748,172▼ $744,823
Savings and Temporary Cash Investments$1,099,506$854,683▼ $244,823
Total Assets$4,001,019$3,256,196▼ $744,823
Liabilities
Other Liabilities$1,508,024$1,508,024→ $0
Total Liabilities$1,508,024$1,508,024→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,492,995$1,748,172▼ $744,823
Total Liabilities and Net Assets / Fund Balance$4,001,019$3,256,196▼ $744,823
Compensation and Service Providers
Top Officer Pay48th percentile

Board Members and Trustees

NameTitle
Andrews WillmoreTrustee
Daniel MikelsTrustee
Hewana FauntleroyTrustee
James ForbisTrustee
Jennifer ChambersTrustee
Tom WhitleyTrustee
Amy KwasnickiAssistant Se
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$12,678,812
Investment Income
$117
Other Revenue
$18,071
Change in Net Assets
$-244,823

Audited Revenue Reconciliation

Revenue per Audited Statements
$12,697,000
Total Revenue per Audited Statements
$12,697,000
Total Revenue per Form 990
$12,697,000
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$321,664
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
Benefits to Members---$12,620,159
Fees for Service Investment Mgmnt Fees---$10,000
Fees for Services Accounting---$8,355
Conferences and Meetings---$7,595
Other Expenses---$5,897
All Other Expenses---$3,050
Office Expenses---$2,428
Total Functional Expenses$0$0$0$12,941,823

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$12,941,823
Total Expenses per Audited Statements$12,941,823
Total Expenses per Form 990$12,941,823
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Ibnr and Health Claims Payable$1,508,024
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
No
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

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“Reviewed by the administrator before filing”

Form 990, Page 6, Part VI, Line 19

“Documents maintained at the fund office and made available upon reasonalbe request.”

Filing and Contact Details

Filer

Filer Name
St Lucie County Fire District
EIN
65-6284729
Phone
7724628300
Address
PO BOX 15189, FORT PIERCE, FL 34979

Signing Officer

Name
Daniel Mikels
Title
Trustee
Phone
7725196706
Signed
2025-08-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Daniel Mikels
Formed
1998
Legal Domicile
Fl
Voting Board Members
7
Independent Board Members
7
Employees
0

Preparer

Firm
Ksdt & Co LLC
Address
9300 S DADELAND BLVD STE 600, MIAMI, FL 33156-2721
Preparer
Staci F Gralnick-parrish CPA
Phone
3056703370
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“Claims and administrative expenses incurred to provide health, life, disability, mental, vision and dental benefits to fire fighters employed by the st. Lucie county fire district.”

Financial Statement Notes

Schedule D, Page 3, Part X

“The plan is exempt from federal income taxes under internal revenue code (irc) section 501(c)(9) and, therefore, no provision for federal income taxes has been made. In addition, the plan is required to operate in conformity with the irc to maintain the tax-exempt status. The trustees believe that the plan is being operated in compliance with the applicable requirements of the irc and, therefore, believe that the plan is tax-exempt. Accounting principles generally accepted in the united states of america require plan management to evaluate tax positions taken by the plan and recognize a tax liability (or asset) if it has taken an uncertain position that more likely than not would not be sustained upon examination by the internal revenue service. The plan has taken no such positions. The plan is subject to routine audits by taxing jurisdictions; however,there are currently no audits for any tax periods in progress. The board believes the plan is no longer subject to income tax for the years ending prior to 2019.”

Raw XML Appendix297 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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE PLAN IS EXEMPT FROM FEDERAL INCOME TAXES UNDER INTERNAL REVENUE CODE (IRC) SECTION 501(C)(9) AND, THEREFORE, NO PROVISION FOR FEDERAL INCOME TAXES HAS BEEN MADE. IN ADDITION, THE PLAN IS REQUIRED TO OPERATE IN CONFORMITY WITH THE IRC TO MAINTAIN THE TAX-EXEMPT STATUS. THE TRUSTEES BELIEVE THAT THE PLAN IS BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC AND, THEREFORE, BELIEVE THAT THE PLAN IS TAX-EXEMPT. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF IT HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE PLAN HAS TAKEN NO SUCH POSITIONS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER,THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE BOARD BELIEVES THE PLAN IS NO LONGER SUBJECT TO INCOME TAX FOR THE YEARS ENDING PRIOR TO 2019.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalExpensesPerForm990Amt012941823
IRS990ScheduleD/TotalLiabilityAmt01508024
IRS990ScheduleD/TotalRevenuePerForm990Amt012697000
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt012697000
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt012941823
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CLAIMS AND ADMINISTRATIVE EXPENSES INCURRED TO PROVIDE HEALTH, LIFE, DISABILITY, MENTAL, VISION AND DENTAL BENEFITS TO FIRE FIGHTERS EMPLOYED BY THE ST. LUCIE COUNTY FIRE DISTRICT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1REVIEWED BY THE ADMINISTRATOR BEFORE FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DOCUMENTS MAINTAINED AT THE FUND OFFICE AND MADE AVAILABLE UPON REASONALBE REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SubjectToProxyTaxInd0false
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt04001019
IRS990/TotalAssetsEOYAmt03256196
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IRS990/TotalAssetsGrp/EOYAmt03256196
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt012941823
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01508024
IRS990/TotalLiabilitiesEOYAmt01508024
IRS990/TotalLiabilitiesGrp/BOYAmt01508024
IRS990/TotalLiabilitiesGrp/EOYAmt01508024
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02492995
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01748172
IRS990/TotalProgramServiceExpensesAmt012941823
IRS990/TotalProgramServiceRevenueAmt012678812
IRS990/TotalRevenueGrp/ExclusionAmt0117
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt012696883
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt012697000
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04001019
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03256196
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 15189
IRS990/USAddress/CityNm0FORT PIERCE
IRS990/USAddress/StateAbbreviationCd0FL
IRS990/USAddress/ZIPCd034979
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DANIEL MIKELS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum07725196706
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ST LUCIE COUNTY FIRE DISTRICT
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0EMPLOYEES HEALTH & WELFARE TRUST
ReturnHeader/Filer/BusinessNameControlTxt0STLU
ReturnHeader/Filer/EIN0656284729
ReturnHeader/Filer/PhoneNum07724628300
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 15189
ReturnHeader/Filer/USAddress/CityNm0FORT PIERCE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
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ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0260547877
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KSDT & CO LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt09300 S DADELAND BLVD STE 600
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MIAMI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0331562721
ReturnHeader/PreparerPersonGrp/PhoneNum03056703370
ReturnHeader/PreparerPersonGrp/PreparationDt02025-08-29
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STACI F GRALNICK-PARRISH CPA
ReturnHeader/ReturnTs02025-08-29T11:33:33-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-10-01
ReturnHeader/TaxPeriodEndDt02024-09-30
ReturnHeader/TaxYr02023

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