Civic Intelligence

Third District Volunteer Fire Departments - Bayou Chapter

990 • Fiscal year 2017 • EIN 72-0687242

Jan 01, 2017 to Dec 31, 2017 • Filed on Jun 04, 2018

10423 Jefferson HighwayRiver Ridge, LA 70123

(504) 738-3258

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.18x

Higher debt load relative to assets than 52% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Liabilities / Revenue

71st percentile

0.48x

Higher debt load relative to revenue than 71% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Net Margin

11th percentile

-23%

Higher net margin than 11% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2017

Asset Growth

9th percentile

-9.5%

Faster asset growth than 9% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Revenue Growth

7th percentile

-32%

Faster revenue growth than 7% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Assets

Down

$6,970,825

Down $729,557 (-9.5%) from 2016

Net Assets

Down

$5,721,130

Down $613,132 (-9.7%) from 2016

Liabilities

Down

$1,249,695

Down $116,425 (-8.5%) from 2016

Revenue

Down

$2,614,538

Down $1,246,438 (-32%) from 2016

Expenses

Up

$3,227,670

Up $460,662 (+17%) from 2016

Net Income

Down

-$613,132

Down $1,707,100 (-156%) from 2016

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $6,505,623Liabilities 2011: $1,962,793Net Assets 2011: $4,542,8302011Assets 2012: $6,499,047Liabilities 2012: $1,778,717Net Assets 2012: $4,720,3302012Assets 2013: $6,607,754Liabilities 2013: $1,627,836Net Assets 2013: $4,979,9182013Assets 2014: $6,603,250Liabilities 2014: $1,474,133Net Assets 2014: $5,129,1172014Assets 2015: $6,585,030Liabilities 2015: $1,344,736Net Assets 2015: $5,240,2942015Assets 2016: $7,700,382Liabilities 2016: $1,366,120Net Assets 2016: $6,334,2622016Assets 2017: $6,970,825Liabilities 2017: $1,249,695Net Assets 2017: $5,721,1302017Assets 2018: $6,206,163Liabilities 2018: $1,239,262Net Assets 2018: $4,966,9012018Assets 2019: $5,650,345Liabilities 2019: $1,205,963Net Assets 2019: $4,444,3822019Assets 2020: $6,546,681Liabilities 2020: $1,661,573Net Assets 2020: $4,885,1082020Assets 2021: $5,943,628Liabilities 2021: $1,275,907Net Assets 2021: $4,667,7212021Assets 2022: $5,174,515Liabilities 2022: $1,210,714Net Assets 2022: $3,963,8012022Assets 2023: $5,168,000Liabilities 2023: $1,388,184Net Assets 2023: $3,779,8162023Assets 2024: $4,778,494Liabilities 2024: $1,572,847Net Assets 2024: $3,205,6472024

Highlighted filing

2017

Assets$6,970,825
Liabilities$1,249,695
Net Assets$5,721,130

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $2,242,592Expenses 2011: $2,462,413Net Income 2011: -$219,8212011Expenses 2012: $2,524,3892012Revenue 2013: $2,878,481Expenses 2013: $2,618,893Net Income 2013: $259,5882013Revenue 2014: $2,663,884Expenses 2014: $2,514,685Net Income 2014: $149,1992014Revenue 2015: $2,639,815Expenses 2015: $2,528,638Net Income 2015: $111,1772015Revenue 2016: $3,860,976Expenses 2016: $2,767,008Net Income 2016: $1,093,9682016Revenue 2017: $2,614,538Expenses 2017: $3,227,670Net Income 2017: -$613,1322017Revenue 2018: $3,576,839Expenses 2018: $4,331,068Net Income 2018: -$754,2292018Revenue 2019: $3,970,237Expenses 2019: $4,492,756Net Income 2019: -$522,5192019Revenue 2020: $5,110,803Expenses 2020: $4,670,077Net Income 2020: $440,7262020Revenue 2021: $5,012,174Expenses 2021: $5,229,561Net Income 2021: -$217,3872021Revenue 2022: $4,269,451Expenses 2022: $4,973,371Net Income 2022: -$703,9202022Revenue 2023: $5,208,839Expenses 2023: $5,392,824Net Income 2023: -$183,9852023Revenue 2024: $4,876,475Expenses 2024: $5,450,644Net Income 2024: -$574,1692024

Highlighted filing

2017

Revenue$2,614,538
Expenses$3,227,670
Net Income-$613,132
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Jun 4, 2018
Return Version
2017v2.2
Gross Receipts
$2,614,538
Mission and Program Overview

Mission

To provide fire protection, supression, and other emergency services to the residents of the third fire district of jefferson parish.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$5,130,443$4,766,160▼ $364,283
Savings and Temporary Cash Investments$2,024,929$1,653,329▼ $371,600
Prepaid Expenses and Deferred Charges$111,734$93,030▼ $18,704
Accounts Receivable$8,118$8,389▲ $271
Cash and Non-Interest-Bearing Accounts$370$370→ $0
Total Assets$7,700,382$6,970,825▼ $729,557
Other Assets Total$424,788$449,547▲ $24,759
Liabilities
Other Liabilities$980,298$899,101▼ $81,197
Accounts Payable and Accrued Expenses$385,822$350,594▼ $35,228
Total Liabilities$1,366,120$1,249,695▼ $116,425
Net Assets / Fund Balance
Unrestricted Net Assets$6,334,262$5,721,130▼ $613,132
Total Net Assets Fund Balance$6,334,262$5,721,130▼ $613,132
Total Liabilities and Net Assets / Fund Balance$7,700,382$6,970,825▼ $729,557

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,522,844$1,019,409-
Land$948,461--
Equipment$2,294,855$3,070,425-
Other Assets Org$449,547--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Chris MullerPresident
Cary RadfordVice-president
Raymond RobertsDirector Division 1
Garrett EdwardsDirector Division 3
Cameron SouleDirector Division 4
Brad MiglioreFire Chief
Matthew BondiSecretary
Trey PlaideauTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,400,415
Program Service Revenue
$200
Investment Income
$49,341
Other Revenue
$164,582
All Other Contributions
$385
Change in Net Assets
$-613,132

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,614,538
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$2,614,538
Total Revenue per Form 990
$2,614,538
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,092,099
Other Expenses$1,135,571
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,439,628$59,983-$1,499,611
Depreciation Depletion$362,533$15,106-$377,639
Other Employee Benefits$293,393$12,225-$305,618
Insurance$212,012$8,834-$220,846
Pension Plan Contributions$146,295$6,096-$152,391
Payroll Taxes$129,100$5,379-$134,479
All Other Expenses$110,981$959-$111,940
Occupancy$64,074$2,670-$66,744
Fees for Services Legal-$48,389-$48,389
Interest-$29,824-$29,824
Other Expenses$26,456$2,536-$26,456
Fees for Services Accounting-$15,170-$15,170
Travel$6,891$287-$7,178
Office Expenses$4,871$203-$5,074
Total Functional Expenses$3,020,009$207,661$0$3,227,670

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,227,670
Total Expenses per Audited Statements$3,227,670
Total Expenses per Form 990$3,227,670
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Comp Liability$506,522
Capital Lease$392,579
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
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, Part VI, Section B, Line 11B

The form 990 is usually reviewed by the president, treasurer and finance committee prior to filing the form with the irs.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents and financial statements available upon request. The organization has no written conflict of interest policy.

Filing and Contact Details

Filer

Filer Name
Third District Volunteer Fire
EIN
72-0687242
Phone
5047383258
Address
10423 JEFFERSON HIGHWAY, RIVER RIDGE, LA 70123

Signing Officer

Name
Chris Muller
Title
President
Phone
5047383258
Signed
2018-06-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Chris Muller
Formed
1951
Legal Domicile
La
Voting Board Members
8
Independent Board Members
8
Employees
60
Volunteers
0

Preparer

Firm
Duplantier Hrapmann Hogan & Maher Llp
Address
1615 POYDRAS STREET SUITE 2100, NEW ORLEANS, LA 70112
Preparer
Lindsay J Calub CPA
Phone
5045868866
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

The organization has not changed its oversight or selection process during the tax year.

Raw XML AppendixShowing 400 of 433 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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IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03860976
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-613132
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0164782
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02024929
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01653329
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0415
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt019419
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt01827
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt021661
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt049341
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt059097
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt064932
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0173370
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt02400200
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt02400300
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt02400450
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt07200950
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt049341
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt059097
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt064932
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0173370
IRS990ScheduleA/InvestmentIncomeCYPct00.01900
IRS990ScheduleA/InvestmentIncomePYPct00.01910
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt0164582
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt01382219
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt0172606
IRS990ScheduleA/OtherIncome509Grp/TotalAmt01719407
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.79240
IRS990ScheduleA/PublicSupportPY509Pct00.74170
IRS990ScheduleA/PublicSupportTotal509Amt07222611
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt02400615
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt02419719
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt02402277
IRS990ScheduleA/Total509Grp/TotalAmt07222611
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt02614538
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt03861035
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt02639815
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt09115388
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt01522844
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01019409
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt02542253
IRS990ScheduleD/EquipmentGrp/BookValueAmt02294855
IRS990ScheduleD/EquipmentGrp/DepreciationAmt03070425
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt05365280
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt03227670
IRS990ScheduleD/LandGrp/BookValueAmt0948461
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt0948461
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0449547
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DEFERRED COMP INVESTMENT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0392579
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1506522
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CAPITAL LEASE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DEFERRED COMP LIABILITY
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt02614538
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04766160
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0449547
IRS990ScheduleD/TotalExpensesPerForm990Amt03227670
IRS990ScheduleD/TotalLiabilityAmt0899101
IRS990ScheduleD/TotalRevenuePerForm990Amt02614538
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02614538
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03227670
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS USUALLY REVIEWED BY THE PRESIDENT, TREASURER AND FINANCE COMMITTEE PRIOR TO FILING THE FORM WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. THE ORGANIZATION HAS NO WRITTEN CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION HAS NOT CHANGED ITS OVERSIGHT OR SELECTION PROCESS DURING THE TAX YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART XII, LINE 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt07700382
IRS990/TotalAssetsEOYAmt06970825
IRS990/TotalAssetsGrp/BOYAmt07700382
IRS990/TotalAssetsGrp/EOYAmt06970825
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt02400415
IRS990/TotalEmployeeCnt060
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0207661
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03020009
IRS990/TotalFunctionalExpensesGrp/TotalAmt03227670
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01366120
IRS990/TotalLiabilitiesEOYAmt01249695
IRS990/TotalLiabilitiesGrp/BOYAmt01366120
IRS990/TotalLiabilitiesGrp/EOYAmt01249695
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt06334262
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt05721130
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt03020009
IRS990/TotalProgramServiceRevenueAmt0200
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt049341
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0164782
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02614538
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt07700382
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt06970825
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt0287
IRS990/TravelGrp/ProgramServicesAmt06891
IRS990/TravelGrp/TotalAmt07178
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt06334262
IRS990/UnrestrictedNetAssetsGrp/EOYAmt05721130
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt010423 JEFFERSON HIGHWAY
IRS990/USAddress/CityNm0RIVER RIDGE
IRS990/USAddress/StateAbbreviationCd0LA
IRS990/USAddress/ZIPCd070123
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.78$1.57$3.21$4.88$5.45$0.57
2023Detailed filing. Detailed filing data is available for this year.$5.17$1.39$3.78$5.21$5.39$0.18
2022Detailed filing. Detailed filing data is available for this year.$5.17$1.21$3.96$4.27$4.97$0.70
2021Detailed filing. Detailed filing data is available for this year.$5.94$1.28$4.67$5.01$5.23$0.22
2020Detailed filing. Detailed filing data is available for this year.$6.55$1.66$4.89$5.11$4.67$0.44
2019Detailed filing. Detailed filing data is available for this year.$5.65$1.21$4.44$3.97$4.49$0.52
2018Detailed filing. Detailed filing data is available for this year.$6.21$1.24$4.97$3.58$4.33$0.75
2017Detailed filing. Detailed filing data is available for this year.$6.97$1.25$5.72$2.61$3.23$0.61
2016Detailed filing. Detailed filing data is available for this year.$7.70$1.37$6.33$3.86$2.77$1.09
2015Detailed filing. Detailed filing data is available for this year.$6.59$1.34$5.24$2.64$2.53$0.11
2014Detailed filing. Detailed filing data is available for this year.$6.60$1.47$5.13$2.66$2.51$0.15
2013Detailed filing. Detailed filing data is available for this year.$6.61$1.63$4.98$2.88$2.62$0.26
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.50$1.78$4.72$2.52
2011Summary only. Only limited summary data is available for this year.$6.51$1.96$4.54$2.24$2.46$0.22