Civic Intelligence

Justin Community Volunteer Fire Dept

990 • Fiscal year 2019 • EIN 75-2213204

Oct 01, 2018 to Sep 30, 2019 • Filed on Feb 11, 2020

PO Box 613Justin, TX 76247

(817) 430-1922

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.17x

Higher debt load relative to assets than 62% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

68th percentile

0.23x

Higher debt load relative to revenue than 68% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

71st percentile

14%

Higher net margin than 71% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

40th percentile

$28,380

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 2.7% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

74th percentile

15%

Faster asset growth than 74% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

53rd percentile

5.1%

Faster revenue growth than 53% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$1,433,798

Up $182,825 (+15%) from 2018

Net Assets

Up

$1,195,599

Up $146,563 (+14%) from 2018

Liabilities

Up

$238,199

Up $36,262 (+18%) from 2018

Revenue

Up

$1,044,677

Up $50,264 (+5.1%) from 2018

Expenses

Up

$898,114

Up $60,858 (+7.3%) from 2018

Net Income

Down

$146,563

Down $10,594 (-6.7%) from 2018

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $974,073Liabilities 2011: $364,910Net Assets 2011: $609,1632011Assets 2012: $1,036,469Liabilities 2012: $312,254Net Assets 2012: $724,2152012Assets 2013: $927,141Liabilities 2013: $276,713Net Assets 2013: $650,4282013Assets 2014: $1,008,052Liabilities 2014: $276,113Net Assets 2014: $731,9392014Assets 2015: $1,188,140Liabilities 2015: $402,855Net Assets 2015: $785,2852015Assets 2016: $1,128,194Liabilities 2016: $311,538Net Assets 2016: $816,6562016Assets 2017: $1,216,860Liabilities 2017: $324,981Net Assets 2017: $891,8792017Assets 2018: $1,250,973Liabilities 2018: $201,937Net Assets 2018: $1,049,0362018Assets 2019: $1,433,798Liabilities 2019: $238,199Net Assets 2019: $1,195,5992019Assets 2020: $1,782,353Liabilities 2020: $184,495Net Assets 2020: $1,597,8582020Assets 2021: $1,949,485Liabilities 2021: $201,953Net Assets 2021: $1,747,5322021Assets 2022: $1,880,224Liabilities 2022: $253,901Net Assets 2022: $1,626,3232022Assets 2023: $1,740,843Liabilities 2023: $366,080Net Assets 2023: $1,374,7632023Assets 2024: $1,674,473Liabilities 2024: $259,614Net Assets 2024: $1,414,8592024Assets 2025: $1,534,798Liabilities 2025: $127,367Net Assets 2025: $1,407,4312025

Highlighted filing

2019

Assets$1,433,798
Liabilities$238,199
Net Assets$1,195,599

Operations Trend

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

$2.0M$1.0M$0-$1.0MRevenue 2011: $745,190Expenses 2011: $655,327Net Income 2011: $89,8632011Revenue 2012: $717,925Expenses 2012: $602,873Net Income 2012: $115,0522012Revenue 2013: $627,192Expenses 2013: $700,978Net Income 2013: -$73,7862013Revenue 2014: $706,656Expenses 2014: $647,456Net Income 2014: $59,2002014Revenue 2015: $713,815Expenses 2015: $660,469Net Income 2015: $53,3462015Revenue 2016: $742,705Expenses 2016: $711,334Net Income 2016: $31,3712016Revenue 2017: $880,337Expenses 2017: $805,114Net Income 2017: $75,2232017Revenue 2018: $994,413Expenses 2018: $837,256Net Income 2018: $157,1572018Revenue 2019: $1,044,677Expenses 2019: $898,114Net Income 2019: $146,5632019Revenue 2020: $1,392,341Expenses 2020: $990,081Net Income 2020: $402,2602020Revenue 2021: $1,198,859Expenses 2021: $1,041,078Net Income 2021: $157,7812021Revenue 2022: $1,307,277Expenses 2022: $1,428,486Net Income 2022: -$121,2092022Revenue 2023: $1,311,697Expenses 2023: $1,563,257Net Income 2023: -$251,5602023Revenue 2024: $1,504,777Expenses 2024: $1,464,681Net Income 2024: $40,0962024Revenue 2025: $1,792,106Expenses 2025: $1,799,534Net Income 2025: -$7,4282025

Highlighted filing

2019

Revenue$1,044,677
Expenses$898,114
Net Income$146,563
Jump To
Filing Snapshot
Filing Period
Oct 1, 2018 to Sep 30, 2019
Signed
Feb 11, 2020
Return Version
2018v3.2
Gross Receipts
$1,059,229
Mission and Program Overview

Mission

The Justin Community Volunteer Fire Department is responsible for providing fire, rescue, and emergency medical services for the citizens of Justin, Dish, Northlake and unincorporated Denton County.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$830,360$1,080,508▲ $250,148
Land, Buildings, and Equipment, Net$420,613$353,290▼ $67,323
Total Assets$1,250,973$1,433,798▲ $182,825
Liabilities
Other Liabilities-$146,472-
Mortgage Notes Payable Secured by Investment Property$201,937$87,176▼ $114,761
Accounts Payable and Accrued Expenses-$4,551-
Total Liabilities$201,937$238,199▲ $36,262
Net Assets / Fund Balance
Unrestricted Net Assets$1,049,036$1,195,599▲ $146,563
Total Net Assets Fund Balance$1,049,036$1,195,599▲ $146,563
Total Liabilities and Net Assets / Fund Balance$1,250,973$1,433,798▲ $182,825

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$121,037$1,729,096$1,850,133
Buildings$221,703$230,289$451,992
Land$10,550-$10,550
Other Land Buildings-$2,524$2,524
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Mathew MitchellPresident/chPT$28,380$28,380
Kenny CloudSecretaryPT$16,303$16,303

Board Members and Trustees

NameTitle
Kelley KimmeyBoard Member
Kyle CoppBoard Member
Mark SpatesBoard Member
Mark WallaceBoard Member
Tracy ClarkBoard Member
Tracy TallyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$55,628
Program Service Revenue
$946,171
Investment Income
$17,742
Other Revenue
$25,136
All Other Contributions
$23,213
Change in Net Assets
$146,563
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$489,920
Other Expenses$408,194
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$410,485--$410,485
Depreciation Depletion$159,107--$159,107
Insurance$83,067$4,372-$87,439
Current Officers, Directors, Trustees, and Key Employees$33,981$10,702-$44,683
Payroll Taxes$34,752--$34,752
Travel$16,701--$16,701
Occupancy$9,370--$9,370
Other Expenses$15,188$9,307-$9,307
Office Expenses-$8,434-$8,434
Interest$7,970--$7,970
All Other Expenses$7,886--$7,886
Total Functional Expenses$865,299$32,815$0$898,114
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$39,365
Fundraising Direct Expenses$14,552
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fish Fry Dinner$71,780$39,365$14,552$24,813
Total Events$71,780$39,365$14,552$24,813
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Insurance Proceeds$146,472
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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 6

The department shall have the following listed classes of members. The essential functions and criteria for appointment shall be defined by department administrative procedures. (a) active - active members shall consist of those individuals who are trained in fire fighting and related practices, have participated in 50% of the department's business and training meetings annually. This membership shall have full voting rights so long as all applicable initiation and membership fees and assessments, if any, are paid in full. The department shall not have more than forty (40) active members at any time. (b) inactive - inactive members shall be those individuals who have applied for membership and have been approved pursuant to paragraph 3.02 below, but who (i) have failed to meet the training and attendance requirements of subparagraph (a) above and the requirements of current department administrative procedures; or (ii) wish to take inactive member status. This membership shall be non-voting. (c) honorary - honorary members shall be any individual proposed and confined by the board, which membership shall have no obligation for the payment of the initiation fee or membership fees and assessments and no right to cast a vote on any matter coming before the department's members. (d) life members - a life member of the department who, through years of commitment to the department, has exemplified what it means to be a member of the justin fire department and who has made years of sacrifices for the benefit of the department and the justin community. The designation of life member is to recognize the commitment of dedicated members of the department that have contributed above and beyond what the department considers mandatory for an extended period of time. A life member has all the rights of members in the department, including the right to vote, hold higher rank, and serve as executive staff, as well as serve on the board. In recognition of time served, these members will only be asked to attend meetings and training necessary to participate at their chosen level and maintain the necessary certifications. Life members shall satisfy the criteria defined in current department administrative procedures. (e) probationary member - probationary members shall be appointed by the chief and approved by the membership. The fundametal reason for this classification is to provide an opportunity to learn general duty firefighter work and train in firefighting methods, emergency medical services, fire code enforcement and prevention practices, salvage operations, public education, public relations, physical fitness, and associated topics to prepare for appointment to member. This is an entry level, trainee position and is under the close supervision of a captain, lieutenant, driver, and/or chief. Probationary members are subject to background investigations and shall satisfy the requirements for probationary membership as defined in current department administrative procedures.

Form 990, Page 6, Part VI, Line 7A

Board members are selected by the justin fire department membership to serve staggered 2-year terms.

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

A copy of this form 990 has been made available to each board member to review, prior to filing.

Form 990, Page 6, Part VI, Line 19

The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request

Filing and Contact Details

Filer

Filer Name
Justin Community Volunteer
EIN
75-2213204
Phone
8174301922
Address
PO BOX 613, JUSTIN, TX 76247

Signing Officer

Name
Mathew Mitchell
Title
President/chief
Phone
8174301922
Signed
2020-02-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mathew Mitchell
Formed
1990
Legal Domicile
TX
Voting Board Members
5
Independent Board Members
5
Employees
45
Volunteers
34

Preparer

Firm
Psk Llp
Address
3001 MEDLIN DR STE 100, ARLINGTON, TX 76015
Preparer
Kathy Howlett
Phone
8176643000
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Fire protection and ambulance service

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FIRE PROTECTION AND AMBULANCE SERVICE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE DEPARTMENT SHALL HAVE THE FOLLOWING LISTED CLASSES OF MEMBERS. THE ESSENTIAL FUNCTIONS AND CRITERIA FOR APPOINTMENT SHALL BE DEFINED BY DEPARTMENT ADMINISTRATIVE PROCEDURES. (A) ACTIVE - ACTIVE MEMBERS SHALL CONSIST OF THOSE INDIVIDUALS WHO ARE TRAINED IN FIRE FIGHTING AND RELATED PRACTICES, HAVE PARTICIPATED IN 50% OF THE DEPARTMENT'S BUSINESS AND TRAINING MEETINGS ANNUALLY. THIS MEMBERSHIP SHALL HAVE FULL VOTING RIGHTS SO LONG AS ALL APPLICABLE INITIATION AND MEMBERSHIP FEES AND ASSESSMENTS, IF ANY, ARE PAID IN FULL. THE DEPARTMENT SHALL NOT HAVE MORE THAN FORTY (40) ACTIVE MEMBERS AT ANY TIME. (B) INACTIVE - INACTIVE MEMBERS SHALL BE THOSE INDIVIDUALS WHO HAVE APPLIED FOR MEMBERSHIP AND HAVE BEEN APPROVED PURSUANT TO PARAGRAPH 3.02 BELOW, BUT WHO (I) HAVE FAILED TO MEET THE TRAINING AND ATTENDANCE REQUIREMENTS OF SUBPARAGRAPH (A) ABOVE AND THE REQUIREMENTS OF CURRENT DEPARTMENT ADMINISTRATIVE PROCEDURES; OR (II) WISH TO TAKE INACTIVE MEMBER STATUS. THIS MEMBERSHIP SHALL BE NON-VOTING. (C) HONORARY - HONORARY MEMBERS SHALL BE ANY INDIVIDUAL PROPOSED AND CONFINED BY THE BOARD, WHICH MEMBERSHIP SHALL HAVE NO OBLIGATION FOR THE PAYMENT OF THE INITIATION FEE OR MEMBERSHIP FEES AND ASSESSMENTS AND NO RIGHT TO CAST A VOTE ON ANY MATTER COMING BEFORE THE DEPARTMENT'S MEMBERS. (D) LIFE MEMBERS - A LIFE MEMBER OF THE DEPARTMENT WHO, THROUGH YEARS OF COMMITMENT TO THE DEPARTMENT, HAS EXEMPLIFIED WHAT IT MEANS TO BE A MEMBER OF THE JUSTIN FIRE DEPARTMENT AND WHO HAS MADE YEARS OF SACRIFICES FOR THE BENEFIT OF THE DEPARTMENT AND THE JUSTIN COMMUNITY. THE DESIGNATION OF LIFE MEMBER IS TO RECOGNIZE THE COMMITMENT OF DEDICATED MEMBERS OF THE DEPARTMENT THAT HAVE CONTRIBUTED ABOVE AND BEYOND WHAT THE DEPARTMENT CONSIDERS MANDATORY FOR AN EXTENDED PERIOD OF TIME. A LIFE MEMBER HAS ALL THE RIGHTS OF MEMBERS IN THE DEPARTMENT, INCLUDING THE RIGHT TO VOTE, HOLD HIGHER RANK, AND SERVE AS EXECUTIVE STAFF, AS WELL AS SERVE ON THE BOARD. IN RECOGNITION OF TIME SERVED, THESE MEMBERS WILL ONLY BE ASKED TO ATTEND MEETINGS AND TRAINING NECESSARY TO PARTICIPATE AT THEIR CHOSEN LEVEL AND MAINTAIN THE NECESSARY CERTIFICATIONS. LIFE MEMBERS SHALL SATISFY THE CRITERIA DEFINED IN CURRENT DEPARTMENT ADMINISTRATIVE PROCEDURES. (E) PROBATIONARY MEMBER - PROBATIONARY MEMBERS SHALL BE APPOINTED BY THE CHIEF AND APPROVED BY THE MEMBERSHIP. THE FUNDAMETAL REASON FOR THIS CLASSIFICATION IS TO PROVIDE AN OPPORTUNITY TO LEARN GENERAL DUTY FIREFIGHTER WORK AND TRAIN IN FIREFIGHTING METHODS, EMERGENCY MEDICAL SERVICES, FIRE CODE ENFORCEMENT AND PREVENTION PRACTICES, SALVAGE OPERATIONS, PUBLIC EDUCATION, PUBLIC RELATIONS, PHYSICAL FITNESS, AND ASSOCIATED TOPICS TO PREPARE FOR APPOINTMENT TO MEMBER. THIS IS AN ENTRY LEVEL, TRAINEE POSITION AND IS UNDER THE CLOSE SUPERVISION OF A CAPTAIN, LIEUTENANT, DRIVER, AND/OR CHIEF. PROBATIONARY MEMBERS ARE SUBJECT TO BACKGROUND INVESTIGATIONS AND SHALL SATISFY THE REQUIREMENTS FOR PROBATIONARY MEMBERSHIP AS DEFINED IN CURRENT DEPARTMENT ADMINISTRATIVE PROCEDURES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD MEMBERS ARE SELECTED BY THE JUSTIN FIRE DEPARTMENT MEMBERSHIP TO SERVE STAGGERED 2-YEAR TERMS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A COPY OF THIS FORM 990 HAS BEEN MADE AVAILABLE TO EACH BOARD MEMBER TO REVIEW, PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.53$0.13$1.41$1.79$1.80$0.01
2024Detailed filing. Detailed filing data is available for this year.$1.67$0.26$1.41$1.50$1.46$0.04
2023Detailed filing. Detailed filing data is available for this year.$1.74$0.37$1.37$1.31$1.56$0.25
2022Detailed filing. Detailed filing data is available for this year.$1.88$0.25$1.63$1.31$1.43$0.12
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.95$0.20$1.75$1.20$1.04$0.16
2020Detailed filing. Detailed filing data is available for this year.$1.78$0.18$1.60$1.39$0.99$0.40
2019Detailed filing. Detailed filing data is available for this year.$1.43$0.24$1.20$1.04$0.90$0.15
2018Detailed filing. Detailed filing data is available for this year.$1.25$0.20$1.05$0.99$0.84$0.16
2017Detailed filing. Detailed filing data is available for this year.$1.22$0.32$0.89$0.88$0.81$0.08
2016Detailed filing. Detailed filing data is available for this year.$1.13$0.31$0.82$0.74$0.71$0.03
2015Detailed filing. Detailed filing data is available for this year.$1.19$0.40$0.79$0.71$0.66$0.05
2014Summary only. Only limited summary data is available for this year.$1.01$0.28$0.73$0.71$0.65$0.06
2013Summary only. Only limited summary data is available for this year.$0.93$0.28$0.65$0.63$0.70$0.07
2012Summary only. Only limited summary data is available for this year.$1.04$0.31$0.72$0.72$0.60$0.12
2011Summary only. Only limited summary data is available for this year.$0.97$0.36$0.61$0.75$0.66$0.09
Peer Organizations

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