Civic Intelligence

Jarret Volunteer Fire Department

990 • Fiscal year 2013 • EIN 74-2318427

Jan 01, 2013 to Dec 31, 2013 • Filed on Nov 05, 2014

PO Box 3878073

(210) 622-3900

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.43x

Higher debt load relative to assets than 82% of similar nonprofits.

2013 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2013

Liabilities / Revenue

89th percentile

1.72x

Higher debt load relative to revenue than 89% of similar nonprofits.

2013 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2013

Net Margin

73rd percentile

21%

Higher net margin than 73% of similar nonprofits.

2013 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2013

Top Officer Pay

66th percentile

$0

Higher top officer pay than 66% of similar nonprofits.

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

2013 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2013

Asset Growth

97th percentile

103%

Faster asset growth than 97% of similar nonprofits.

2013 filings • 501(c)4 • $500k-$1M nonprofits • Annualized from 2012 to 2013

Revenue Growth

94th percentile

79%

Faster revenue growth than 94% of similar nonprofits.

2013 filings • 501(c)4 • $500k-$1M nonprofits • Annualized from 2012 to 2013

Assets

Up

$723,025

Up $366,841 (+103%) from 2012

Net Assets

Up

$409,673

Up $74,080 (+22%) from 2012

Liabilities

Up

$313,352

Up $292,761 (+1422%) from 2012

Revenue

Up

$182,308

Up $80,280 (+79%) from 2012

Expenses

Up

$143,778

Up $19,335 (+16%) from 2012

Net Income

Up

$38,530

Up $60,945 (+272%) from 2012

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 2011: $378,554Liabilities 2011: $32,781Net Assets 2011: $345,7732011Assets 2012: $356,184Liabilities 2012: $20,591Net Assets 2012: $335,5932012Assets 2013: $723,025Liabilities 2013: $313,352Net Assets 2013: $409,6732013Assets 2014: $1,392,979Liabilities 2014: $1,013,701Net Assets 2014: $379,2782014

Highlighted filing

2013

Assets$723,025
Liabilities$313,352
Net Assets$409,673

Operations Trend

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

$200K$100K$0-$100KRevenue 2011: $84,789Expenses 2011: $104,229Net Income 2011: -$19,4402011Revenue 2012: $102,028Expenses 2012: $124,443Net Income 2012: -$22,4152012Revenue 2013: $182,308Expenses 2013: $143,778Net Income 2013: $38,5302013Revenue 2014: $126,758Expenses 2014: $154,930Net Income 2014: -$28,1722014

Highlighted filing

2013

Revenue$182,308
Expenses$143,778
Net Income$38,530
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Nov 5, 2014
Return Version
2013v3.1
Gross Receipts
$182,308
Mission and Program Overview

Mission

The departments primary purpose is volunteer fire fighting.

The department's primary purpose is volunteer fire fighting.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$338,819$616,980▲ $278,161
Cash and Non-Interest-Bearing Accounts$17,365$62,500▲ $45,135
Accounts Receivable-$34,757-
Total Assets$356,184$723,025▲ $366,841
Other Assets Total-$8,788-
Liabilities
Unsecured Notes Loans Payable$20,591$304,600▲ $284,009
Accounts Payable and Accrued Expenses-$8,752-
Total Liabilities$20,591$313,352▲ $292,761
Net Assets / Fund Balance
Unrestricted Net Assets$335,593$409,673▲ $74,080
Total Net Assets Fund Balance$335,593$409,673▲ $74,080
Total Liabilities and Net Assets / Fund Balance$356,184$723,025▲ $366,841

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$304,283$81,675-
Other Land Buildings$270,024$384,637-
Land$42,673--
Other Assets Org$8,788--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Marcus AlexanderPresidentchairman
Christopher ZelinskyVice President
David DelunaChaplain
John OrtegaFire Chief
Rebekah SalinasParliamentarian
Lauraine MartinezSecretary
Suzanne FloresSergeant at Arms
Andrea EscamillaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$143,231
Program Service Revenue
$39,052
Investment Income
$25
Other Revenue
$0
All Other Contributions
$20,241
Change in Net Assets
$38,530

Audited Revenue Reconciliation

Revenue per Audited Statements
$182,308
Total Revenue per Audited Statements
$182,308
Total Revenue per Form 990
$182,308
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$143,778
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$39,580--$39,580
All Other Expenses$17,238--$17,238
Other Expenses$13,296--$13,296
Occupancy$9,088--$9,088
Office Expenses$5,568--$5,568
Insurance$1,116--$1,116
Interest$1,095--$1,095
Fees for Services Accounting$785--$785
Total Functional Expenses$143,778$0$0$143,778

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$143,778
Expenses per Audited Statements$142,982
Total Expenses per Audited Statements$142,982
Expenses Not Reported on Financial Statements$796
Other Expense Adjustments$796
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
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
Yes
Management duties delegated
Yes

Governance Explanations

Management duties delegation Part VI line 3

When the board meets once a month, the chief is delegated to receive and gather information on matters pertaining to administrative decisions and to present them to the board at the next meeting. There are policies in place that limit the chiefs decision making.

Members or stockholder classes and rights Part VI line 6

The jarret volunteer fire association is governed by its board of directors. The chief oversees the operations of the department and answers to the board. In addition, there are the officers and the general membership.the department consists of 49 general members (firefighters) 3 community members (on the board) and 3 honorary members.

Member election for additional members Part VI line 7A

Written in the by-laws are the procedures which are followed to vote in new members and office holders.every year in november the department has general elections. All positions for the board are posted in september and at the september meeting anyone who is in good standing with the department can run for office. In november, elections are held and by majority vote, board members are elected.

Governing body decisions Part VI line 7B

The governing body votes on matters of contracts, agreements, and decisions that are best for the department. Whatever decision is discussed is done in an open meeting of the membership unless it is about a personnel matter, then is is discussed in executive session.the membership votes when new members who have done a 3 month probationary period are either voted in or out of the department.

Form 990 governing body review Part VI line 11

When the 990 is received at the general meeting, the board will review and take action before it is filed.

Governing documents etc available to public Part VI line 19

The department follows the open records act allowing the 990 to be made available to the general public.

Filing and Contact Details

Filer

EIN
74-2318427

Signing Officer

Name
John Ortega
Title
Fire Chief
Phone
2106223900
Signed
2014-11-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Marcus Alexander
Formed
1975
Legal Domicile
TX
Voting Board Members
8
Independent Board Members
8
Employees
0

Preparer

Preparer
Debra R Quintanilla
Phone
2105237744
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

The change in net assets is due to the inclusion of prior accrued receivables and current payables being reflected now due to the change in accounting method being implemented from cash to accrual basis form of reporting.

List of other expenses Part IX line 24E

Rehab 596truck repairs 2310fuel 8633dues 1270bank charges 307cellular charges 2406miscellaneous 920irc section 481 adjustment 796

Financial Statement Notes

Other expenses included on Form 990 (Part XII, line 4B)

Irc section 481 adjustment=$796

Raw XML Appendix365 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0WHEN THE BOARD MEETS ONCE A MONTH, THE CHIEF IS DELEGATED TO RECEIVE AND GATHER INFORMATION ON MATTERS PERTAINING TO ADMINISTRATIVE DECISIONS AND TO PRESENT THEM TO THE BOARD AT THE NEXT MEETING. THERE ARE POLICIES IN PLACE THAT LIMIT THE CHIEFS DECISION MAKING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE JARRET VOLUNTEER FIRE ASSOCIATION IS GOVERNED BY ITS BOARD OF DIRECTORS. THE CHIEF OVERSEES THE OPERATIONS OF THE DEPARTMENT AND ANSWERS TO THE BOARD. IN ADDITION, THERE ARE THE OFFICERS AND THE GENERAL MEMBERSHIP.THE DEPARTMENT CONSISTS OF 49 GENERAL MEMBERS (FIREFIGHTERS) 3 COMMUNITY MEMBERS (ON THE BOARD) AND 3 HONORARY MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2WRITTEN IN THE BY-LAWS ARE THE PROCEDURES WHICH ARE FOLLOWED TO VOTE IN NEW MEMBERS AND OFFICE HOLDERS.EVERY YEAR IN NOVEMBER THE DEPARTMENT HAS GENERAL ELECTIONS. ALL POSITIONS FOR THE BOARD ARE POSTED IN SEPTEMBER AND AT THE SEPTEMBER MEETING ANYONE WHO IS IN GOOD STANDING WITH THE DEPARTMENT CAN RUN FOR OFFICE. IN NOVEMBER, ELECTIONS ARE HELD AND BY MAJORITY VOTE, BOARD MEMBERS ARE ELECTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE GOVERNING BODY VOTES ON MATTERS OF CONTRACTS, AGREEMENTS, AND DECISIONS THAT ARE BEST FOR THE DEPARTMENT. WHATEVER DECISION IS DISCUSSED IS DONE IN AN OPEN MEETING OF THE MEMBERSHIP UNLESS IT IS ABOUT A PERSONNEL MATTER, THEN IS IS DISCUSSED IN EXECUTIVE SESSION.THE MEMBERSHIP VOTES WHEN NEW MEMBERS WHO HAVE DONE A 3 MONTH PROBATIONARY PERIOD ARE EITHER VOTED IN OR OUT OF THE DEPARTMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4WHEN THE 990 IS RECEIVED AT THE GENERAL MEETING, THE BOARD WILL REVIEW AND TAKE ACTION BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE DEPARTMENT FOLLOWS THE OPEN RECORDS ACT ALLOWING THE 990 TO BE MADE AVAILABLE TO THE GENERAL PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE CHANGE IN NET ASSETS IS DUE TO THE INCLUSION OF PRIOR ACCRUED RECEIVABLES AND CURRENT PAYABLES BEING REFLECTED NOW DUE TO THE CHANGE IN ACCOUNTING METHOD BEING IMPLEMENTED FROM CASH TO ACCRUAL BASIS FORM OF REPORTING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7REHAB 596TRUCK REPAIRS 2310FUEL 8633DUES 1270BANK CHARGES 307CELLULAR CHARGES 2406MISCELLANEOUS 920IRC SECTION 481 ADJUSTMENT 796
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Management duties delegation Part VI line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Explanation of other changes in net assets or fund balances Part XI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7List of other expenses Part IX line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0356184
IRS990/TotalAssetsEOYAmt0723025
IRS990/TotalAssetsGrp/BOYAmt0356184
IRS990/TotalAssetsGrp/EOYAmt0723025
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0143231
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0143778
IRS990/TotalFunctionalExpensesGrp/TotalAmt0143778
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt020591
IRS990/TotalLiabilitiesEOYAmt0313352
IRS990/TotalLiabilitiesGrp/BOYAmt020591
IRS990/TotalLiabilitiesGrp/EOYAmt0313352
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0335593
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0409673
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0143778
IRS990/TotalProgramServiceRevenueAmt039052
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt039077
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0182308
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0356184
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0723025
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0335593
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0409673
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt020591
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0304600
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1010431 CEDAR VILLAGE
IRS990/USAddress/City0SAN ANTONIO
IRS990/USAddress/State0TX
IRS990/USAddress/ZIPCode078245
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.JARRETFR.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN ORTEGA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FIRE CHIEF
ReturnHeader/BusinessOfficerGrp/PhoneNum02106223900
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-11-05
ReturnHeader/Filer/BusinessName/BusinessNameLine10JARRET VOLUNTEER FIRE DEPARTMENT
ReturnHeader/Filer/BusinessNameControlTxt0JARR
ReturnHeader/Filer/EIN0742318427
ReturnHeader/Filer/USAddress/AddressLine10PO BOX 38
ReturnHeader/Filer/USAddress/City0VON ORMY
ReturnHeader/Filer/USAddress/State0TX
ReturnHeader/Filer/USAddress/ZIPCode078073
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0421579362
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10DEBRA R QUINTANILLA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine105805 CALLAGHAN RD STE 110
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0SAN ANTONIO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode078228
ReturnHeader/PreparerPersonGrp/PhoneNum02105237744
ReturnHeader/PreparerPersonGrp/PreparationDt02014-11-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DEBRA R QUINTANILLA
ReturnHeader/ReturnTs02014-11-06T10:44:02-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

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