Civic Intelligence

Mokena Fire Protection District

990 • Fiscal year 2023 • EIN 83-0479949

Jun 01, 2022 to May 31, 2023 • Filed on Aug 23, 2023

19853 S Wolf RoadMokena, IL 60448

(708) 479-5371

Siviq Scores

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

Liabilities / Assets

42nd percentile

0.00x

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

2023 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

43rd percentile

0.00x

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

2023 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2023

Net Margin

90th percentile

56%

Higher net margin than 90% of similar nonprofits.

2023 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

53rd percentile

$0

Higher top officer pay than 53% of similar nonprofits.

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

2023 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2023

Asset Growth

56th percentile

7.5%

Faster asset growth than 56% of similar nonprofits.

2023 filings • 501(c)9 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

20th percentile

-11%

Faster revenue growth than 20% of similar nonprofits.

2023 filings • 501(c)9 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$1,299,926

Up $90,907 (+7.5%) from 2022

Net Assets

Up

$1,299,926

Up $90,907 (+7.5%) from 2022

Liabilities

Flat

$0

Flat from 2022

Revenue

Down

$162,505

Down $19,952 (-11%) from 2022

Expenses

Up

$71,598

Up $8,472 (+13%) from 2022

Net Income

Down

$90,907

Down $28,424 (-24%) from 2022

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: $229,052Liabilities 2011: $32011Assets 2012: $294,263Liabilities 2012: $3Net Assets 2012: $294,2602012Assets 2013: $343,811Liabilities 2013: $02013Assets 2014: $407,740Liabilities 2014: $02014Assets 2015: $528,995Liabilities 2015: $0Net Assets 2015: $528,9952015Assets 2016: $603,469Liabilities 2016: $0Net Assets 2016: $603,4692016Assets 2017: $709,413Liabilities 2017: $0Net Assets 2017: $709,4132017Assets 2018: $802,313Liabilities 2018: $0Net Assets 2018: $802,3132018Assets 2019: $911,559Liabilities 2019: $0Net Assets 2019: $911,5592019Assets 2020: $1,007,606Liabilities 2020: $0Net Assets 2020: $1,007,6062020Assets 2021: $1,089,688Liabilities 2021: $0Net Assets 2021: $1,089,6882021Assets 2022: $1,209,019Liabilities 2022: $0Net Assets 2022: $1,209,0192022Assets 2023: $1,299,926Liabilities 2023: $0Net Assets 2023: $1,299,9262023Assets 2024: $1,366,156Liabilities 2024: $0Net Assets 2024: $1,366,1562024Assets 2025: $1,440,548Liabilities 2025: $0Net Assets 2025: $1,440,5482025

Highlighted filing

2023

Assets$1,299,926
Liabilities$0
Net Assets$1,299,926

Operations Trend

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

$200K$150K$100K$50K$0Revenue 2011: $65,287Expenses 2011: $3,581Net Income 2011: $61,7062011Revenue 2012: $67,920Expenses 2012: $2,709Net Income 2012: $65,2112012Revenue 2013: $57,933Expenses 2013: $8,382Net Income 2013: $49,5512013Revenue 2014: $74,779Expenses 2014: $10,850Net Income 2014: $63,9292014Revenue 2015: $131,491Expenses 2015: $10,236Net Income 2015: $121,2552015Revenue 2016: $85,798Expenses 2016: $11,324Net Income 2016: $74,4742016Revenue 2017: $118,392Expenses 2017: $12,448Net Income 2017: $105,9442017Revenue 2018: $112,593Expenses 2018: $19,693Net Income 2018: $92,9002018Revenue 2019: $126,741Expenses 2019: $17,495Net Income 2019: $109,2462019Revenue 2020: $122,417Expenses 2020: $26,370Net Income 2020: $96,0472020Revenue 2021: $133,181Expenses 2021: $51,099Net Income 2021: $82,0822021Revenue 2022: $182,457Expenses 2022: $63,126Net Income 2022: $119,3312022Revenue 2023: $162,505Expenses 2023: $71,598Net Income 2023: $90,9072023Revenue 2024: $158,173Expenses 2024: $91,943Net Income 2024: $66,2302024Revenue 2025: $159,513Expenses 2025: $85,121Net Income 2025: $74,3922025

Highlighted filing

2023

Revenue$162,505
Expenses$71,598
Net Income$90,907
Jump To
Filing Snapshot
Filing Period
Jun 1, 2022 to May 31, 2023
Signed
Aug 23, 2023
Return Version
2022v5.0
Gross Receipts
$162,505
Mission and Program Overview

Mission

Trust fund to reimburse participants or beneficiaries for medical, dental or vision plan premiums incurred by the participant, participant's spouse, or the participant's dependents.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,209,019$1,299,926▲ $90,907
Investments in Publicly Traded Securities$1,183,701$926,501▼ $257,200
Savings and Temporary Cash Investments$25,318$373,425▲ $348,107
Total Assets$1,209,019$1,299,926▲ $90,907
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,209,019$1,299,926▲ $90,907
Total Liabilities and Net Assets / Fund Balance$1,209,019$1,299,926▲ $90,907
Compensation and Service Providers

Board Members and Trustees

NameTitle
Joseph ShefcikPresident
Dave PorterTrustee
Joseph CirelliTrustee
Robert McnellisSecretary
Adam MeyerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$92,789
Investment Income
$69,716
Other Revenue
$0
Change in Net Assets
$90,907
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$61,107
Other Expenses$10,491
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Employee Benefits---$61,107
Fees for Services Other---$9,992
Fees for Services Accounting---$480
Other Expenses---$19
Total Functional Expenses$0$0$0$71,598
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
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, Page 6, Part VI, Line 11B

From 990 is reviewed by board members of the veba before filing.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Mokena Fire Protection District
EIN
83-0479949
Address
19853 S WOLF ROAD, MOKENA, IL 60448

Signing Officer

Name
Joseph Cirelli
Title
Trustee
Signed
2023-08-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joseph Shefcik
Voting Board Members
5
Independent Board Members
5
Employees
0

Preparer

Firm
Hearne & Associates Pc
Address
19250 EVERETT LN STE 200, MOKENA, IL 60448
Preparer
John C Williams CPA
Phone
7084784650
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

FIDUCIARY FEES 9,992 0 0

Raw XML Appendix245 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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IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY
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IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
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IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
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IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
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ReturnHeader/ReturnTs02023-08-25T11:09:53-04:00
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ReturnHeader/TaxPeriodBeginDt02022-06-01
ReturnHeader/TaxPeriodEndDt02023-05-31
ReturnHeader/TaxYr02022

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.$1.44$0.00$1.44$0.16$0.09$0.07
2024Detailed filing. Detailed filing data is available for this year.$1.37$0.00$1.37$0.16$0.09$0.07
2023Detailed filing. Detailed filing data is available for this year.$1.30$0.00$1.30$0.16$0.07$0.09
2022Detailed filing. Detailed filing data is available for this year.$1.21$0.00$1.21$0.18$0.06$0.12
2021Detailed filing. Detailed filing data is available for this year.$1.09$0.00$1.09$0.13$0.05$0.08
2020Summary only. Only limited summary data is available for this year.$1.01$0.00$1.01$0.12$0.03$0.10
2019Summary only. Only limited summary data is available for this year.$0.91$0.00$0.91$0.13$0.02$0.11
2018Summary only. Only limited summary data is available for this year.$0.80$0.00$0.80$0.11$0.02$0.09
2017Summary only. Only limited summary data is available for this year.$0.71$0.00$0.71$0.12$0.01$0.11
2016Summary only. Only limited summary data is available for this year.$0.60$0.00$0.60$0.09$0.01$0.07
2015Summary only. Only limited summary data is available for this year.$0.53$0.00$0.53$0.13$0.01$0.12
2014Summary only. Only limited summary data is available for this year.$0.41$0.00$0.07$0.01$0.06
2013Summary only. Only limited summary data is available for this year.$0.34$0.00$0.06$0.01$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.29$0.00$0.29$0.07$0.00$0.07
2011Summary only. Only limited summary data is available for this year.$0.23$0.00$0.07$0.00$0.06