Civic Intelligence

View Volunteer Fire Department

990 • Fiscal year 2021 • EIN 75-2251866

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 09, 2022

108 Grand AveAbilene, TX 79606

(325) 677-9375

Siviq Scores

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

Liabilities / Assets

17th percentile

0.00x

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

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

17th percentile

0.00x

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

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

85th percentile

46%

Higher net margin than 85% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

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

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

96th percentile

183%

Faster asset growth than 96% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

98th percentile

530%

Faster revenue growth than 98% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Up

$653,036

Up $422,082 (+183%) from 2020

Net Assets

Up

$653,036

Up $430,358 (+193%) from 2020

Liabilities

Down

$0

Down $8,276 (-100%) from 2020

Revenue

Up

$509,937

Up $428,974 (+530%) from 2020

Expenses

Up

$276,879

Up $171,788 (+163%) from 2020

Net Income

Up

$233,058

Up $257,186 (+1066%) from 2020

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $117,361Liabilities 2011: $57,068Net Assets 2011: $60,2932011Assets 2012: $102,799Liabilities 2012: $30,385Net Assets 2012: $72,4142012Assets 2013: $79,704Liabilities 2013: $0Net Assets 2013: $79,7042013Assets 2014: $171,705Liabilities 2014: $60,000Net Assets 2014: $111,7052014Assets 2015: $174,519Liabilities 2015: $36,000Net Assets 2015: $138,5192015Assets 2016: $110,462Liabilities 2016: $0Net Assets 2016: $110,4622016Assets 2017: $158,552Liabilities 2017: $0Net Assets 2017: $158,5522017Assets 2018: $180,106Liabilities 2018: $0Net Assets 2018: $180,1062018Assets 2019: $265,133Liabilities 2019: $0Net Assets 2019: $265,1332019Assets 2020: $230,954Liabilities 2020: $8,276Net Assets 2020: $222,6782020Assets 2021: $653,036Liabilities 2021: $0Net Assets 2021: $653,0362021Assets 2022: $849,507Liabilities 2022: $250,000Net Assets 2022: $599,5072022Assets 2023: $883,014Liabilities 2023: $236,717Net Assets 2023: $646,2972023Assets 2024: $571,077Liabilities 2024: $243,807Net Assets 2024: $327,2702024

Highlighted filing

2021

Assets$653,036
Liabilities$0
Net Assets$653,036

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $113,021Expenses 2011: $68,105Net Income 2011: $44,9162011Revenue 2012: $499,531Expenses 2012: $501,253Net Income 2012: -$1,7222012Revenue 2013: $88,581Expenses 2013: $88,117Net Income 2013: $4642013Revenue 2014: $86,443Expenses 2014: $39,338Net Income 2014: $47,1052014Revenue 2015: $75,563Expenses 2015: $43,403Net Income 2015: $32,1602015Revenue 2016: $85,070Expenses 2016: $100,009Net Income 2016: -$14,9392016Revenue 2017: $90,927Expenses 2017: $53,091Net Income 2017: $37,8362017Revenue 2018: $87,516Expenses 2018: $61,352Net Income 2018: $26,1642018Revenue 2019: $126,403Expenses 2019: $47,079Net Income 2019: $79,3242019Revenue 2020: $80,963Expenses 2020: $105,091Net Income 2020: -$24,1282020Revenue 2021: $509,937Expenses 2021: $276,879Net Income 2021: $233,0582021Revenue 2022: $989,301Expenses 2022: $387,363Net Income 2022: $601,9382022Revenue 2023: $292,325Expenses 2023: $245,535Net Income 2023: $46,7902023Revenue 2024: $294,623Expenses 2024: $387,888Net Income 2024: -$93,2652024

Highlighted filing

2021

Revenue$509,937
Expenses$276,879
Net Income$233,058
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 9, 2022
Return Version
2021v4.0
Gross Receipts
$3,855,365
Mission and Program Overview

Mission

Fighting fires, responding to emergency medical calls and responding to vehicle accidents

Save lives and protect property

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$171,321$601,679▲ $430,358
Cash and Non-Interest-Bearing Accounts$34,065$560,415▲ $526,350
Savings and Temporary Cash Investments$182,044$77,776▼ $104,268
Cap Stk Tr Prin Current Funds$51,357$51,357→ $0
Land, Buildings, and Equipment, Net$14,845$14,845→ $0
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$230,954$653,036▲ $422,082
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$8,276--
Total Liabilities$8,276$0▼ $8,276
Net Assets / Fund Balance
Total Net Assets Fund Balance$222,678$653,036▲ $430,358
Total Liabilities and Net Assets / Fund Balance$230,954$653,036▲ $422,082

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$9,845$616,681$626,526
Buildings-$10,000$10,000
Land$5,000-$5,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Terry KemperPresident
David AllmandVice President
Richard BilbreyTrustee
Richy BishopFoundation Mgr.
Matt AllmondSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$54,647
Program Service Revenue
$0
Investment Income
$38
Other Revenue
$455,252
All Other Contributions
$54,647
Change in Net Assets
$233,058
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$276,879
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
All Other Expenses-$17,579-$17,579
Other Expenses-$13,554-$13,554
Insurance-$12,055-$12,055
Fees for Services Other-$10,399-$10,399
Office Expenses-$286-$286
Total Functional Expenses$0$276,879$0$276,879
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$3,800,680
Gaming Direct Expenses$3,345,428
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
Backup withholding compliance
No
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
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, Line 11B: Form 990 Review Process

No review was or will be conducted.

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

No documents available to the public.

Form 990 Part VI Section 1A

There are 20 volunteers on the fire department. None of the volunteers are paid and they all have equal voting rights

Form 990 Part VI Section B Line 1B

All of the financial records are in the custody of the secretary/treasure. All financial documents are sent to the tax preparer to compelte the federal returns, members are notified when the tax return is complete and available for review upon request.

Form 990 Part VI Section C Line 19

The tax return is availabe to the public for review upon request. Each member of the vounteer fire department is aware where and how to access the return as well as other public records and can assist anyone with a request

Filing and Contact Details

Filer

Filer Name
View Volunteer Fire Dept
EIN
75-2251866
Phone
3256779375
Address
108 GRAND AVE, ABILENE, TX 79606

Signing Officer

Name
Terry Kemper
Title
President
Signed
2022-11-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Terry Kemper
Formed
1979
Legal Domicile
TX
Voting Board Members
5
Independent Board Members
0
Employees
0

Preparer

Firm
2R Management Services LLC
Address
725 S Leggett, Abilene, TX 79605
Preparer
Angela D Rowe
Phone
3252327276
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Increases

= $197300

Form 990 Part V Section A Line 1C

Backup witholding is the responsibility of the abilene charities unit trust that manages the gaming operation for vfd

Form 990 Part XI Section A Line 9

Abilene charities unit trust manages the gaming operation for the members of the trust. The texas state gaming commission determines the amount of payout for each member of the trust based on the previous quarters income. This creates a timing difference on the tax return

XI Line 9

ADJUSTMENT TO INCOME

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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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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt031497
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt042494
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0251535
IRS990ScheduleA/TotalSupportAmt0251535
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/DepreciationAmt010000
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt010000
IRS990ScheduleD/EquipmentGrp/BookValueAmt09845
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0616681
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0626526
IRS990ScheduleD/LandGrp/BookValueAmt05000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt05000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt014845
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0true
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt03345428
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt03800680
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt03800680
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0455252
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt03345428
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt03345428
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoPct00.01000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingManagerIsDirectorOfcrInd0X
IRS990ScheduleG/GamingOtherFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicensedStatesCd0TX
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990ScheduleG/StatesWhereGamingConductedCd0TX
IRS990ScheduleG/ThirdPartyPersonNm0MICHELLE BENNEAR
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2= $197300
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BACKUP WITHOLDING IS THE RESPONSIBILITY OF THE ABILENE CHARITIES UNIT TRUST THAT MANAGES THE GAMING OPERATION FOR VFD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THERE ARE 20 VOLUNTEERS ON THE FIRE DEPARTMENT. NONE OF THE VOLUNTEERS ARE PAID AND THEY ALL HAVE EQUAL VOTING RIGHTS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL OF THE FINANCIAL RECORDS ARE IN THE CUSTODY OF THE SECRETARY/TREASURE. ALL FINANCIAL DOCUMENTS ARE SENT TO THE TAX PREPARER TO COMPELTE THE FEDERAL RETURNS, MEMBERS ARE NOTIFIED WHEN THE TAX RETURN IS COMPLETE AND AVAILABLE FOR REVIEW UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE TAX RETURN IS AVAILABE TO THE PUBLIC FOR REVIEW UPON REQUEST. EACH MEMBER OF THE VOUNTEER FIRE DEPARTMENT IS AWARE WHERE AND HOW TO ACCESS THE RETURN AS WELL AS OTHER PUBLIC RECORDS AND CAN ASSIST ANYONE WITH A REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7ABILENE CHARITIES UNIT TRUST MANAGES THE GAMING OPERATION FOR THE MEMBERS OF THE TRUST. THE TEXAS STATE GAMING COMMISSION DETERMINES THE AMOUNT OF PAYOUT FOR EACH MEMBER OF THE TRUST BASED ON THE PREVIOUS QUARTERS INCOME. THIS CREATES A TIMING DIFFERENCE ON THE TAX RETURN
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8ADJUSTMENT TO INCOME
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Changes In Net Assets Or Fund Balances - Other Increases
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990 PART V SECTION A LINE 1C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990 PART VI SECTION 1A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990 PART VI SECTION B LINE 1B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990 PART VI SECTION C LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990 PART XI SECTION A LINE 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8XI LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0230954
IRS990/TotalAssetsEOYAmt0653036
IRS990/TotalAssetsGrp/BOYAmt0230954
IRS990/TotalAssetsGrp/EOYAmt0653036
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt054647
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0276879
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0276879
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt08276
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt08276
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0222678
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0653036
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0455290
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0509937
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0230954
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0653036
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt0108 GRAND AVE
IRS990/USAddress/CityNm0ABILENE
IRS990/USAddress/StateAbbreviationCd0TX
IRS990/USAddress/ZIPCd0796066016
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0WWW.VIEWFD.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TERRY KEMPER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-11-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0VIEW VOLUNTEER FIRE DEPT
ReturnHeader/Filer/BusinessNameControlTxt0VIEW
ReturnHeader/Filer/EIN0752251866
ReturnHeader/Filer/PhoneNum03256779375
ReturnHeader/Filer/USAddress/AddressLine1Txt0108 GRAND AVE
ReturnHeader/Filer/USAddress/CityNm0ABILENE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TX
ReturnHeader/Filer/USAddress/ZIPCd079606
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0843582161
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt02R Management Services LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0725 S Leggett
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Abilene
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd079605
ReturnHeader/PreparerPersonGrp/PhoneNum03252327276
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ANGELA D ROWE
ReturnHeader/ReturnTs02022-11-09T11:20:40-08:00

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.$5.71$2.44$3.27$2.95$3.88$0.93
2023Detailed filing. Detailed filing data is available for this year.$8.83$2.37$6.46$2.92$2.46$0.47
2022Detailed filing. Detailed filing data is available for this year.$8.50$2.50$6.00$9.89$3.87$6.02
2021Detailed filing. Detailed filing data is available for this year.$6.53$0.00$6.53$5.10$2.77$2.33
2020Detailed filing. Detailed filing data is available for this year.$2.31$0.08$2.23$0.81$1.05$0.24
2019Summary only. Only limited summary data is available for this year.$2.65$0.00$2.65$1.26$0.47$0.79
2018Summary only. Only limited summary data is available for this year.$1.80$0.00$1.80$0.88$0.61$0.26
2017Summary only. Only limited summary data is available for this year.$1.59$0.00$1.59$0.91$0.53$0.38
2016Summary only. Only limited summary data is available for this year.$1.10$0.00$1.10$0.85$1.00$0.15
2015Summary only. Only limited summary data is available for this year.$1.75$0.36$1.39$0.76$0.43$0.32
2014Summary only. Only limited summary data is available for this year.$1.72$0.60$1.12$0.86$0.39$0.47
2013Summary only. Only limited summary data is available for this year.$0.80$0.00$0.80$0.89$0.88$0.00
2012Summary only. Only limited summary data is available for this year.$1.03$0.30$0.72$5.00$5.01$0.02
2011Summary only. Only limited summary data is available for this year.$1.17$0.57$0.60$1.13$0.68$0.45