Civic Intelligence

West Harrison Volunteer Fire Department

990 • Fiscal year 2018 • EIN 75-2119615

Oct 01, 2017 to Sep 30, 2018 • Filed on Feb 08, 2019

PO Box 12188Longview, TX 75607

(903) 758-4400

Siviq Scores

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

Liabilities / Assets

27th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

27th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

55th percentile

5.5%

Higher net margin than 55% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

62nd percentile

$41,288

Higher top officer pay than 62% of similar nonprofits.

Top officer pay equals 8.7% of source-year revenue.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

59th percentile

4.8%

Faster asset growth than 59% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

32nd percentile

-4.2%

Faster revenue growth than 32% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Up

$575,846

Up $26,403 (+4.8%) from 2017

Net Assets

Up

$575,846

Up $26,403 (+4.8%) from 2017

Liabilities

Flat

$0

Flat from 2017

Revenue

Down

$476,208

Down $21,134 (-4.2%) from 2017

Expenses

Down

$449,805

Down $2,027 (-0.4%) from 2017

Net Income

Down

$26,403

Down $19,107 (-42%) from 2017

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $441,492Liabilities 2011: $4,406Net Assets 2011: $437,0862011Assets 2012: $472,253Liabilities 2012: $2,965Net Assets 2012: $469,2882012Assets 2013: $552,161Liabilities 2013: $1,495Net Assets 2013: $550,6662013Assets 2014: $526,290Liabilities 2014: $0Net Assets 2014: $526,2902014Assets 2015: $467,913Liabilities 2015: $0Net Assets 2015: $467,9132015Assets 2016: $503,933Liabilities 2016: $0Net Assets 2016: $503,9332016Assets 2017: $549,443Liabilities 2017: $0Net Assets 2017: $549,4432017Assets 2018: $575,846Liabilities 2018: $0Net Assets 2018: $575,8462018Assets 2019: $644,474Liabilities 2019: $0Net Assets 2019: $644,4742019Assets 2020: $707,220Liabilities 2020: $0Net Assets 2020: $707,2202020Assets 2021: $749,603Liabilities 2021: $0Net Assets 2021: $749,6032021Assets 2022: $635,757Liabilities 2022: $0Net Assets 2022: $635,7572022Assets 2023: $742,433Liabilities 2023: $0Net Assets 2023: $742,4332023Assets 2024: $879,015Liabilities 2024: $0Net Assets 2024: $879,0152024

Highlighted filing

2018

Assets$575,846
Liabilities$0
Net Assets$575,846

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2011: $308,5572011Expenses 2012: $335,3222012Expenses 2013: $331,6482013Revenue 2014: $328,608Expenses 2014: $352,984Net Income 2014: -$24,3762014Revenue 2015: $303,912Expenses 2015: $362,289Net Income 2015: -$58,3772015Revenue 2016: $443,598Expenses 2016: $407,578Net Income 2016: $36,0202016Revenue 2017: $497,342Expenses 2017: $451,832Net Income 2017: $45,5102017Revenue 2018: $476,208Expenses 2018: $449,805Net Income 2018: $26,4032018Revenue 2019: $476,784Expenses 2019: $408,156Net Income 2019: $68,6282019Revenue 2020: $508,761Expenses 2020: $446,015Net Income 2020: $62,7462020Revenue 2021: $533,127Expenses 2021: $490,744Net Income 2021: $42,3832021Revenue 2022: $501,260Expenses 2022: $615,106Net Income 2022: -$113,8462022Revenue 2023: $654,618Expenses 2023: $547,942Net Income 2023: $106,6762023Revenue 2024: $886,233Expenses 2024: $749,651Net Income 2024: $136,5822024

Highlighted filing

2018

Revenue$476,208
Expenses$449,805
Net Income$26,403
Jump To
Filing Snapshot
Filing Period
Oct 1, 2017 to Sep 30, 2018
Signed
Feb 8, 2019
Return Version
2017v2.2
Gross Receipts
$476,208
Mission and Program Overview

Mission

West Harrison Volunteer Fire Department is organized to provide fire fighting, rescue and other emergency services for the preservation of life and the protection of property from fire or other emergencies within the area of its operation in Harrison County, Texas. The department provides these services through a membership of volunteer firefighters. The department provides training in fire prevention, firefighting, and emergency situations to its members. The department also maintains public relations with the community and communicates fire prevention awareness within the area it serves.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$373,885$383,986▲ $10,101
Cash and Non-Interest-Bearing Accounts$148,056$164,317▲ $16,261
Savings and Temporary Cash Investments$27,502$27,543▲ $41
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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$549,443$575,846▲ $26,403
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$549,443$575,846▲ $26,403
Total Net Assets Fund Balance$549,443$575,846▲ $26,403
Total Liabilities and Net Assets / Fund Balance$549,443$575,846▲ $26,403

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$316,378$1,373,507$1,689,885
Buildings$38,964$78,378$117,342
Leasehold Improvements$26,898$31,570$58,468
Other Land Buildings$746$19,448$20,194
Land$1,000-$1,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Duane NolenPres/ChiefFT$41,288$41,288
Vernon BurksVP / Asst ChiefPT$14,647$14,647
Mason BeattySecretaryPT$5,346$5,346
Revenue and Support

Revenue Composition

Contributions and Grants
$454,650
Program Service Revenue
$18,762
Investment Income
$2,796
Other Revenue
$0
All Other Contributions
$12,796
Change in Net Assets
$26,403
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$276,888
Salaries, Compensation, and Employee Benefits$146,513
Grants and Similar Amounts Paid$3,711
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$102,130--$102,130
Current Officers, Directors, Trustees, and Key Employees$61,281--$61,281
Other Salaries and Wages$60,902--$60,902
Occupancy$46,640--$46,640
All Other Expenses$27,556--$27,556
Benefits to Members$22,693--$22,693
Other Employee Benefits$14,983--$14,983
Other Expenses$13,085--$13,085
Payroll Taxes$9,347--$9,347
Insurance$5,549--$5,549
Office Expenses$4,201--$4,201
Conferences and Meetings$3,797--$3,797
Grants to Domestic Orgs$3,711--$3,711
Travel$3,648--$3,648
Fees for Services Accounting-$1,950-$1,950
Total Functional Expenses$447,855$1,950$0$449,805
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-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

The Chief and President of the Board, Duane Nolen, is the father of Daniel Nolen, a Captain and member of the Board.

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

Members of the Department are its force of volunteer firefighters. Prospective new members must pass a background check, drug test, physical ability test and have a minimum level of proficiency in operating and using the equipment, prior to being voted on by the membership.

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

The officers of the governing board are voted on annually by the membership at large.

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

The board of directors meetings are open to all members of the fire department to come participate in discussions and vote on any decision made by the board.

Form 990, Part VI, Line 8: Explanation of No Contemporaneously Documentation of Meetings

The governing body does not have any authorized committees.

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

The Form 990 is reviewed and approved by the Board upon completion

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

The Department annually confirms its conflict of interest policy with all interested persons, and performs periodic reviews of compensation arrangements with officers and key employees.

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

The Department's governing documents, and financial statements are available for public inspection upon request at the Organization's financial office.

Filing and Contact Details

Filer

Filer Name
West Harrison Volunteer Fire Department
EIN
75-2119615
Phone
9037584400
Address
PO Box 12188, Longview, TX 75607

Signing Officer

Name
Duane Nolen
Title
President
Signed
2019-02-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Duane Nolen
Formed
1985
Legal Domicile
TX
Voting Board Members
3
Independent Board Members
0
Employees
14
Volunteers
32

Preparer

Firm
Kelon C Hall CPA
Address
3000 H G Mosley, LONGVIEW, TX 75605
Preparer
Kelon C Hall CPA
Phone
9032342720
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt02796
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt03132
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt02018
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt07946
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt031736
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.00000
IRS990ScheduleA/PublicSupportTotal170Amt01347523
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0454650
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0467286
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0425587
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01347523
IRS990ScheduleA/TotalSupportAmt01355469
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt038964
IRS990ScheduleD/BuildingsGrp/DepreciationAmt078378
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0117342
IRS990ScheduleD/EquipmentGrp/BookValueAmt0316378
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01373507
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01689885
IRS990ScheduleD/LandGrp/BookValueAmt01000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt026898
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt031570
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt058468
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0746
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt019448
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt020194
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0383986
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Chief and President of the Board, Duane Nolen, is the father of Daniel Nolen, a Captain and member of the Board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Members of the Department are its force of volunteer firefighters. Prospective new members must pass a background check, drug test, physical ability test and have a minimum level of proficiency in operating and using the equipment, prior to being voted on by the membership.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The officers of the governing board are voted on annually by the membership at large.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The board of directors meetings are open to all members of the fire department to come participate in discussions and vote on any decision made by the board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The governing body does not have any authorized committees.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The Form 990 is reviewed and approved by the Board upon completion
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6The Department annually confirms its conflict of interest policy with all interested persons, and performs periodic reviews of compensation arrangements with officers and key employees.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7The Department's governing documents, and financial statements are available for public inspection upon request at the Organization's financial office.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 8: Explanation of No Contemporaneously Documentation of Meetings
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 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/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0549443
IRS990/TotalAssetsEOYAmt0575846
IRS990/TotalAssetsGrp/BOYAmt0549443
IRS990/TotalAssetsGrp/EOYAmt0575846
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0454650
IRS990/TotalEmployeeCnt014
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01950
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0447855
IRS990/TotalFunctionalExpensesGrp/TotalAmt0449805
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0549443
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0575846
IRS990/TotalProgramServiceExpensesAmt0447855
IRS990/TotalProgramServiceRevenueAmt018762
IRS990/TotalReportableCompFromOrgAmt061281
IRS990/TotalRevenueGrp/ExclusionAmt02796
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt018762
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0476208
IRS990/TotalVolunteersCnt032
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0549443
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0575846
IRS990/TravelGrp/ProgramServicesAmt03648
IRS990/TravelGrp/TotalAmt03648
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0549443
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0575846
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0www.westharrisonfire.com
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Duane Nolen
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-02-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0West Harrison Volunteer Fire Department
ReturnHeader/Filer/BusinessNameControlTxt0WEST
ReturnHeader/Filer/EIN0752119615
ReturnHeader/Filer/PhoneNum09037584400
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 12188
ReturnHeader/Filer/USAddress/CityNm0Longview
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TX
ReturnHeader/Filer/USAddress/ZIPCd075607
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0752640837
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KELON C HALL CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03000 H G Mosley
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LONGVIEW
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd075605
ReturnHeader/PreparerPersonGrp/PhoneNum09032342720
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Kelon C Hall CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02019-02-08T14:22:16-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-10-01
ReturnHeader/TaxPeriodEndDt02018-09-30
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$8.79$0.00$8.79$8.86$7.50$1.37
2023Detailed filing. Detailed filing data is available for this year.$7.42$0.00$7.42$6.55$5.48$1.07
2022Detailed filing. Detailed filing data is available for this year.$6.36$0.00$6.36$5.01$6.15$1.14
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.50$0.00$7.50$5.33$4.91$0.42
2020Detailed filing. Detailed filing data is available for this year.$7.07$0.00$7.07$5.09$4.46$0.63
2019Detailed filing. Detailed filing data is available for this year.$6.44$0.00$6.44$4.77$4.08$0.69
2018Detailed filing. Detailed filing data is available for this year.$5.76$0.00$5.76$4.76$4.50$0.26
2017Detailed filing. Detailed filing data is available for this year.$5.49$0.00$5.49$4.97$4.52$0.46
2016Detailed filing. Detailed filing data is available for this year.$5.04$0.00$5.04$4.44$4.08$0.36
2015Detailed filing. Detailed filing data is available for this year.$4.68$0.00$4.68$3.04$3.62$0.58
2014Detailed filing. Detailed filing data is available for this year.$5.26$0.00$5.26$3.29$3.53$0.24
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.52$0.01$5.51$3.32
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.72$0.03$4.69$3.35
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.41$0.04$4.37$3.09