Civic Intelligence

Rockport Volunteer Fire Department Inc

EIN 74-2359705 • 501(c)3 • Rockport, TX

Profile

Provide fire protection and rescue services to the city of rockport and aransas county

PO Box 1325Rockport, TX 78381

n/A

Siviq Scores

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

Liabilities / Assets

32nd percentile

0.01x

Higher debt load relative to assets than 32% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

40th percentile

0.04x

Higher debt load relative to revenue than 40% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

29th percentile

-4.4%

Higher net margin than 29% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

41st percentile

$2,104

Higher top officer pay than 41% of similar nonprofits.

Top officer pay equals 0.3% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

38th percentile

-0.3%

Faster asset growth than 38% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

65th percentile

18%

Faster revenue growth than 65% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Down

$2,647,029

Down $7,999 (-0.3%) from 2022

Liabilities

Up

$26,060

Up $23,911 (+1113%) from 2022

Net Assets

Down

$2,620,969

Down $31,910 (-1.2%) from 2022

Revenue

Up

$720,236

Up $109,837 (+18%) from 2022

Expenses

Up

$752,146

Up $129,873 (+21%) from 2022

Net Income

Down

-$31,910

Down $20,036 (-169%) from 2022

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $1,815,012Liabilities 2011: $0Net Assets 2011: $1,815,0122011Assets 2012: $2,032,944Liabilities 2012: $0Net Assets 2012: $2,032,9442012Assets 2013: $2,064,256Liabilities 2013: $0Net Assets 2013: $2,064,2562013Assets 2014: $2,137,314Liabilities 2014: $0Net Assets 2014: $2,137,3142014Assets 2015: $2,153,591Liabilities 2015: $0Net Assets 2015: $2,153,5912015Assets 2016: $2,186,852Liabilities 2016: $0Net Assets 2016: $2,186,8522016Assets 2017: $2,277,700Liabilities 2017: $0Net Assets 2017: $2,277,7002017Assets 2018: $2,330,934Liabilities 2018: $0Net Assets 2018: $2,330,9342018Assets 2019: $2,342,403Liabilities 2019: $250Net Assets 2019: $2,342,1532019Assets 2020: $2,238,366Liabilities 2020: $374Net Assets 2020: $2,237,9922020Assets 2021: $2,667,490Liabilities 2021: $2,738Net Assets 2021: $2,664,7522021Assets 2022: $2,655,028Liabilities 2022: $2,149Net Assets 2022: $2,652,8792022Assets 2023: $2,647,029Liabilities 2023: $26,060Net Assets 2023: $2,620,9692023

Highlighted filing

2023

Assets$2,647,029
Liabilities$26,060
Net Assets$2,620,969

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $343,663Expenses 2011: $362,128Net Income 2011: -$18,4652011Revenue 2012: $580,847Expenses 2012: $362,915Net Income 2012: $217,9322012Revenue 2013: $380,789Expenses 2013: $349,477Net Income 2013: $31,3122013Revenue 2014: $447,998Expenses 2014: $374,940Net Income 2014: $73,0582014Revenue 2015: $388,626Expenses 2015: $372,349Net Income 2015: $16,2772015Revenue 2016: $438,691Expenses 2016: $405,430Net Income 2016: $33,2612016Revenue 2017: $597,604Expenses 2017: $506,756Net Income 2017: $90,8482017Revenue 2018: $531,056Expenses 2018: $477,822Net Income 2018: $53,2342018Revenue 2019: $491,650Expenses 2019: $480,431Net Income 2019: $11,2192019Revenue 2020: $297,098Expenses 2020: $401,333Net Income 2020: -$104,2352020Revenue 2021: $872,991Expenses 2021: $446,231Net Income 2021: $426,7602021Revenue 2022: $610,399Expenses 2022: $622,273Net Income 2022: -$11,8742022Revenue 2023: $720,236Expenses 2023: $752,146Net Income 2023: -$31,9102023

Highlighted filing

2023

Revenue$720,236
Expenses$752,146
Net Income-$31,910

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
May 13, 2024
Return Version
2023v5.1
Gross Receipts
$720,236
Mission and Program Overview

Mission

Provide fire protection and rescue services to the city of rockport and aransas county

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,541,927$1,365,884▼ $176,043
Cash and Non-Interest-Bearing Accounts$639,245$793,466▲ $154,221
Savings and Temporary Cash Investments$472,865$456,971▼ $15,894
Prepaid Expenses and Deferred Charges$991$30,708▲ $29,717
Total Assets$2,655,028$2,647,029▼ $7,999
Liabilities
Accounts Payable and Accrued Expenses$2,149$24,360▲ $22,211
Deferred Revenue-$1,700-
Total Liabilities$2,149$26,060▲ $23,911
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,900,382$1,634,329▼ $266,053
Net Assets With Donor Restrictions$752,497$986,640▲ $234,143
Total Net Assets Fund Balance$2,652,879$2,620,969▼ $31,910
Total Liabilities and Net Assets / Fund Balance$2,655,028$2,647,029▼ $7,999

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$793,037$2,034,613$2,827,650
Equipment$539,404$1,092,403$1,631,807
Leasehold Improvements$32,693$157,966$190,659
Land$750-$750
Buildings$0--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Emily GuerreroSecretaryPT$2,104$2,104
Alvin Roy LairdAssistant ChiefPT$1,934$1,934
Aaron GuerreroChiefPT$1,914$1,914

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$561,822
Program Service Revenue
$0
Investment Income
$32,428
Other Revenue
$125,986
All Other Contributions
$267,875
Change in Net Assets
$-31,910
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$746,146
Salaries, Compensation, and Employee Benefits$6,000
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$340,167$0$0$340,167
All Other Expenses$37,373$12,850$0$50,223
Other Expenses$41,039$0$0$41,039
Insurance$37,185$0$0$37,185
Occupancy$0$28,994$0$28,994
Current Officers, Directors, Trustees, and Key Employees$0$6,000$0$6,000
Fees for Services Accounting$0$5,351$0$5,351
Total Functional Expenses$698,951$53,195$0$752,146
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$83,819
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Food Sales$83,819$83,819-$83,819
Total Events$83,819$83,819-$83,819
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
Backup withholding compliance
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Rockport Volunteer Fire Department Inc
EIN
74-2359705
Phone
3617295392
Address
PO Box 1325, Rockport, TX 78381

Signing Officer

Name
Roy Laird
Title
Asst. Chief
Phone
3617295392
Signed
2024-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Roy Laird
Formed
1989
Legal Domicile
TX
Voting Board Members
11
Independent Board Members
0
Employees
0
Volunteers
55

Preparer

Firm
Johnson & Creekmore PLLC
Address
2611 HWY 35 N, ROCKPORT, TX 78382
Preparer
James R Creekmore Jr
Phone
3617299707
Supplemental Narrative

Additional Explanations

Pt VI, Line 6

The department is compromised of volunteers who are also members of the department. There are four classes of members (regular, probationary, junior, fire corps) with different rights when voting on department business. To become a member the prospect must fill out an application which goes to the membership committee for review and attend three consecutive meetings. On the next monthly meeting, the prospect is brought before the membership to be voted on. At that time, the propect must receive a two thirds majority of the vote of the regular membership. New applicants must serve a six month probationary period. After six months of service, the probationary member is eligible to be voted on as a regular member. They must receive a two thirds majority vote of the regular membership to be accepted as a regular member. Junior members under 18 must be voted on but have no voting rights and have limited participation in department activities. Junior membership is limited to 5 members. Fire corps members have no voting rights and function as a committee. Fire corps members provide rehab and support services at the fire scences and department activities.

Pt VI, Line 6

A nominating committee is appointed on a annual basis to accept nominations of officers. The nominating committee is responsible for ensuring that qualifications of the nominee are met per the departments constitution. The business meeting in december of every year is held for the election of officers. A simple majority vote is required. The officers serve an annual term from january to december. If a vacancy occurs the members will take nominations at the next business meeting to fill the position.

Pt VI, Line 7A

Business meetings are conducted on the first thursday of every month, decisions concerning purchases, bills, correspondence, policies, and other business is brought before the membership with recommendations from the officers to be voted on by the membership. In the instance that a circumstance arises between business meetings. A special meeting can be conducted to obtain membership approval.

Pt VI, Line 7B

Business meetings are conducted on the first thursday of every month, decisions concerning purchases, bills, correspondence, policies, and other business is brought before the membership with recommendations from the officers to be voted on by the membership. In the instance that a circumstance arises betwen business meetings. A special meeting can be conducted to obtain membership approval.

Pt VI, Line 8A

Written minutes of the business meeting is kept and ratified by the membership.

Pt VI, Line 11B

The form 990 is reviewed by a committee compromised of the fire chief, assistant fire chief, secretary and treasurer prior to filing, membership is adviced that the form 990 is available for inspection.

Pt VI, Line 15A

Officers allowance is reviewed and determined when the budget is presented and approved by the membership at the first business meeting in january. Officers recieve an annual allowance.

Pt VI, Line 15B

Officers allowance is reviewed and determined when the budget is presented and approved by the membership at the first business meeting in january. Officers recieve an annual allowance.

Pt VI, Line 1A

Officers allowance is reviewed and determined when the budget is presented and approved by the membership at the first business meeting in january. Officers recieve an annual allowance.

Pt VI, Line 19

Documents can be available upon request for inspection at the rockport volunteer fire departments main station at 212 n gagon street rockport texas. The secretary and treasurer have a copy of the form 990 for inspection.

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IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01631807
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IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0750
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE DEPARTMENT IS COMPROMISED OF VOLUNTEERS WHO ARE ALSO MEMBERS OF THE DEPARTMENT. THERE ARE FOUR CLASSES OF MEMBERS (REGULAR, PROBATIONARY, JUNIOR, FIRE CORPS) WITH DIFFERENT RIGHTS WHEN VOTING ON DEPARTMENT BUSINESS. TO BECOME A MEMBER THE PROSPECT MUST FILL OUT AN APPLICATION WHICH GOES TO THE MEMBERSHIP COMMITTEE FOR REVIEW AND ATTEND THREE CONSECUTIVE MEETINGS. ON THE NEXT MONTHLY MEETING, THE PROSPECT IS BROUGHT BEFORE THE MEMBERSHIP TO BE VOTED ON. AT THAT TIME, THE PROPECT MUST RECEIVE A TWO THIRDS MAJORITY OF THE VOTE OF THE REGULAR MEMBERSHIP. NEW APPLICANTS MUST SERVE A SIX MONTH PROBATIONARY PERIOD. AFTER SIX MONTHS OF SERVICE, THE PROBATIONARY MEMBER IS ELIGIBLE TO BE VOTED ON AS A REGULAR MEMBER. THEY MUST RECEIVE A TWO THIRDS MAJORITY VOTE OF THE REGULAR MEMBERSHIP TO BE ACCEPTED AS A REGULAR MEMBER. JUNIOR MEMBERS UNDER 18 MUST BE VOTED ON BUT HAVE NO VOTING RIGHTS AND HAVE LIMITED PARTICIPATION IN DEPARTMENT ACTIVITIES. JUNIOR MEMBERSHIP IS LIMITED TO 5 MEMBERS. FIRE CORPS MEMBERS HAVE NO VOTING RIGHTS AND FUNCTION AS A COMMITTEE. FIRE CORPS MEMBERS PROVIDE REHAB AND SUPPORT SERVICES AT THE FIRE SCENCES AND DEPARTMENT ACTIVITIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A NOMINATING COMMITTEE IS APPOINTED ON A ANNUAL BASIS TO ACCEPT NOMINATIONS OF OFFICERS. THE NOMINATING COMMITTEE IS RESPONSIBLE FOR ENSURING THAT QUALIFICATIONS OF THE NOMINEE ARE MET PER THE DEPARTMENTS CONSTITUTION. THE BUSINESS MEETING IN DECEMBER OF EVERY YEAR IS HELD FOR THE ELECTION OF OFFICERS. A SIMPLE MAJORITY VOTE IS REQUIRED. THE OFFICERS SERVE AN ANNUAL TERM FROM JANUARY TO DECEMBER. IF A VACANCY OCCURS THE MEMBERS WILL TAKE NOMINATIONS AT THE NEXT BUSINESS MEETING TO FILL THE POSITION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BUSINESS MEETINGS ARE CONDUCTED ON THE FIRST THURSDAY OF EVERY MONTH, DECISIONS CONCERNING PURCHASES, BILLS, CORRESPONDENCE, POLICIES, AND OTHER BUSINESS IS BROUGHT BEFORE THE MEMBERSHIP WITH RECOMMENDATIONS FROM THE OFFICERS TO BE VOTED ON BY THE MEMBERSHIP. IN THE INSTANCE THAT A CIRCUMSTANCE ARISES BETWEEN BUSINESS MEETINGS. A SPECIAL MEETING CAN BE CONDUCTED TO OBTAIN MEMBERSHIP APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BUSINESS MEETINGS ARE CONDUCTED ON THE FIRST THURSDAY OF EVERY MONTH, DECISIONS CONCERNING PURCHASES, BILLS, CORRESPONDENCE, POLICIES, AND OTHER BUSINESS IS BROUGHT BEFORE THE MEMBERSHIP WITH RECOMMENDATIONS FROM THE OFFICERS TO BE VOTED ON BY THE MEMBERSHIP. IN THE INSTANCE THAT A CIRCUMSTANCE ARISES BETWEN BUSINESS MEETINGS. A SPECIAL MEETING CAN BE CONDUCTED TO OBTAIN MEMBERSHIP APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4WRITTEN MINUTES OF THE BUSINESS MEETING IS KEPT AND RATIFIED BY THE MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE FORM 990 IS REVIEWED BY A COMMITTEE COMPROMISED OF THE FIRE CHIEF, ASSISTANT FIRE CHIEF, SECRETARY AND TREASURER PRIOR TO FILING, MEMBERSHIP IS ADVICED THAT THE FORM 990 IS AVAILABLE FOR INSPECTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6OFFICERS ALLOWANCE IS REVIEWED AND DETERMINED WHEN THE BUDGET IS PRESENTED AND APPROVED BY THE MEMBERSHIP AT THE FIRST BUSINESS MEETING IN JANUARY. OFFICERS RECIEVE AN ANNUAL ALLOWANCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7OFFICERS ALLOWANCE IS REVIEWED AND DETERMINED WHEN THE BUDGET IS PRESENTED AND APPROVED BY THE MEMBERSHIP AT THE FIRST BUSINESS MEETING IN JANUARY. OFFICERS RECIEVE AN ANNUAL ALLOWANCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8OFFICERS ALLOWANCE IS REVIEWED AND DETERMINED WHEN THE BUDGET IS PRESENTED AND APPROVED BY THE MEMBERSHIP AT THE FIRST BUSINESS MEETING IN JANUARY. OFFICERS RECIEVE AN ANNUAL ALLOWANCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9DOCUMENTS CAN BE AVAILABLE UPON REQUEST FOR INSPECTION AT THE ROCKPORT VOLUNTEER FIRE DEPARTMENTS MAIN STATION AT 212 N GAGON STREET ROCKPORT TEXAS. THE SECRETARY AND TREASURER HAVE A COPY OF THE FORM 990 FOR INSPECTION.
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ReturnHeader/BusinessOfficerGrp/PersonNm0Roy Laird
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Asst. Chief
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ReturnHeader/BusinessOfficerGrp/SignatureDt02024-05-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Rockport Volunteer Fire Department Inc
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