Civic Intelligence

Chebeague Island Fire & Rescue Assn

EIN 88-1311162 • 501(c)3 • Chebeague Island, ME

Profile

The Associations Mission is to promote and serve the Chebeague Fire-Rescue Department and its members by assisting in recruiting and retaining members; supporting the department by raising and spending funds on deserving non-budget items; enhancing department morale by supporting and acknowledging members performance and contributions; fostering and enhancing community support and respect for the department.

194 North RdChebeague Island, ME 04017

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

87th percentile

42%

Higher net margin than 87% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

69th percentile

11%

Faster asset growth than 69% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

17th percentile

-54%

Faster revenue growth than 17% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Up

$436,391

Up $152,983 (+54%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$436,391

Up $152,983 (+54%) from 2023

Revenue

Up

$166,842

Up $118,278 (+244%) from 2023

Expenses

Down

$25,152

Down $29,255 (-54%) from 2023

Net Income

Up

$141,690

Up $147,533 (+2525%) from 2023

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2022: $282,547Liabilities 2022: $0Net Assets 2022: $282,5472022Assets 2023: $283,408Liabilities 2023: $0Net Assets 2023: $283,4082023Assets 2024: $436,391Liabilities 2024: $0Net Assets 2024: $436,3912024

Highlighted filing

2024

Assets$436,391
Liabilities$0
Net Assets$436,391

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2022: $276,486Expenses 2022: $4,224Net Income 2022: $272,2622022Revenue 2023: $48,564Expenses 2023: $54,407Net Income 2023: -$5,8432023Revenue 2024: $166,842Expenses 2024: $25,152Net Income 2024: $141,6902024

Highlighted filing

2024

Revenue$166,842
Expenses$25,152
Net Income$141,690

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 7, 2025
Return Version
2024v5.1
Gross Receipts
$202,144
Mission and Program Overview

Mission

The Associations Mission is to promote and serve the Chebeague Fire-Rescue Department and its members by assisting in recruiting and retaining members; supporting the department by raising and spending funds on deserving non-budget items; enhancing department morale by supporting and acknowledging members performance and contributions; fostering and enhancing community support and respect for the department.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$259,107$380,133▲ $121,026
Cash and Non-Interest-Bearing Accounts$24,301$56,258▲ $31,957
Savings and Temporary Cash Investments-$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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$283,408$436,391▲ $152,983
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$283,408$436,391▲ $152,983
Total Net Assets Fund Balance$283,408$436,391▲ $152,983
Total Liabilities and Net Assets / Fund Balance$283,408$436,391▲ $152,983
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jeff WescottPresident
Denise HamiltonVice President
Beth PutnamDirector
John AshDirector
Alfred E Runge JrSec & Treas
Revenue and Support

Revenue Composition

Contributions and Grants
$154,459
Program Service Revenue
$0
Investment Income
$12,383
Other Revenue
$0
All Other Contributions
$154,459
Change in Net Assets
$141,690
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$25,152
Total Fundraising Expense$1,631
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$2,728$375-$3,103
Fees for Service Investment Mgmnt Fees-$2,648-$2,648
All Other Expenses$580$26$704$1,310
Other Expenses$1,265-$927$1,265
Fees for Services Accounting-$863-$863
Fees for Services Legal-$125-$125
Office Expenses-$50-$50
Total Functional Expenses$19,434$4,087$1,631$25,152
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
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The Association shall have one class of members. Members shall be firefighters and emergency medical service providers of the Town of Chebeague. Fire & Rescue personnel are not requiredto be membersof the Association. Persons wanting to opt out should notify any member of the board in writing.

Form 990, Part VI, Section A, Line 7A

The Board of Directors shall be elected by the membership at the Annual Meeting. Directors shall hold office for a term(s), until his successor is elected and qualified or until his or her earlier death, resignation or removal. The President of the Association, will, unless the Board of Directors determines otherwise, when present, preside at all meetings of the Board of Directors. The Vice-President, if any, in case of the absence or disability of the President, shall have the authority and perform the duties of the Chair. For purposes of providing staggered terms of office, the Officers will result in one of their terms expiring in each year. One for three years; one for two years; one for one year until their successor is elected and qualified or until their earlier death, resignation or removal. At large members will be elected for one-year terms.Directors may serve successive terms without limits.

Form 990, Part VI, Section B, Line 11B

The Form 990 will be completed annually and copies will be provided to the officers and members of the governing board of the CIF&R Assn. At that time the President will review the Form 990 with the Finance Committee and Secretary/Treasurer (fiscal officer). Any necessary changes will then be updated on the form. Once necessary changes are made and the President is in agreement with the Finance Committe and the fiscal officer on the finished Form 990, it will be signed by the president, dated, and submitted by the filing deadline.A copy of the approved Form 990 will be provided to all the members of the Board before the return is filed.

Form 990, Part VI, Section B, Line 12C

Written in the by-laws, Article 7, which is reviewed at least yearly at the annual meeting.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Chebeague Island Fire & Rescue Assn
EIN
88-1311162
Phone
2078318567
Address
194 North Rd, CHEBEAGUE ISLAND, ME 04017

Signing Officer

Name
Jeff Wescott
Title
President
Signed
2025-05-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeff Wescott President
Formed
2021
Legal Domicile
Me
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
32

Preparer

Firm
Tracy Cassidy CPA Sc
Address
1 Nugget Ln, BRUNSWICK, ME 04011
Preparer
Tracy Cassidy CPA
Phone
2075221014
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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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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Association shall have one class of members. Members shall be firefighters and emergency medical service providers of the Town of Chebeague. Fire & Rescue personnel are not requiredto be membersof the Association. Persons wanting to opt out should notify any member of the board in writing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Board of Directors shall be elected by the membership at the Annual Meeting. Directors shall hold office for a term(s), until his successor is elected and qualified or until his or her earlier death, resignation or removal. The President of the Association, will, unless the Board of Directors determines otherwise, when present, preside at all meetings of the Board of Directors. The Vice-President, if any, in case of the absence or disability of the President, shall have the authority and perform the duties of the Chair. For purposes of providing staggered terms of office, the Officers will result in one of their terms expiring in each year. One for three years; one for two years; one for one year until their successor is elected and qualified or until their earlier death, resignation or removal. At large members will be elected for one-year terms.Directors may serve successive terms without limits.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Form 990 will be completed annually and copies will be provided to the officers and members of the governing board of the CIF&R Assn. At that time the President will review the Form 990 with the Finance Committee and Secretary/Treasurer (fiscal officer). Any necessary changes will then be updated on the form. Once necessary changes are made and the President is in agreement with the Finance Committe and the fiscal officer on the finished Form 990, it will be signed by the president, dated, and submitted by the filing deadline.A copy of the approved Form 990 will be provided to all the members of the Board before the return is filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Written in the by-laws, Article 7, which is reviewed at least yearly at the annual meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0283408
IRS990/TotalAssetsEOYAmt0436391
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IRS990/TotalAssetsGrp/EOYAmt0436391
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0154459
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt01631
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt04087
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt019434
IRS990/TotalFunctionalExpensesGrp/TotalAmt025152
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0283408
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0436391
IRS990/TotalProgramServiceExpensesAmt019434
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalRevenueGrp/ExclusionAmt012383
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0166842
IRS990/TotalVolunteersCnt032
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0283408
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0436391
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt05
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IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Jeff Wescott
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Chebeague Island Fire & Rescue Assn
ReturnHeader/Filer/BusinessNameControlTxt0CHEB
ReturnHeader/Filer/EIN0881311162
ReturnHeader/Filer/PhoneNum02078318567
ReturnHeader/Filer/USAddress/AddressLine1Txt0194 North Rd
ReturnHeader/Filer/USAddress/CityNm0CHEBEAGUE ISLAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ME
ReturnHeader/Filer/USAddress/ZIPCd004017
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0300602335
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0TRACY CASSIDY CPA SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01 Nugget Ln
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BRUNSWICK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ME
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd004011
ReturnHeader/PreparerPersonGrp/PhoneNum02075221014
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Tracy Cassidy CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-05-13T03:01:26-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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