Civic Intelligence

Spottsville Community Fire

EIN 90-0668331 • 501(c)3 • Spottsville, KY

Profile

Volunteer fire department serving the spottsville, ky area.

PO Box 123Spottsville, KY 42458

n/A

Siviq Scores

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

Liabilities / Assets

87th percentile

0.41x

Higher debt load relative to assets than 87% of similar nonprofits.

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

Liabilities / Revenue

97th percentile

2.01x

Higher debt load relative to revenue than 97% of similar nonprofits.

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

Net Margin

26th percentile

-16%

Higher net margin than 26% 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

43rd percentile

-7.4%

Faster asset growth than 43% of similar nonprofits.

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

Revenue Growth

15th percentile

-60%

Faster revenue growth than 15% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets87th percentile

Assets

Down

$231,558

Down $18,454 (-7.4%) from 2024

Liabilities

Down

$95,838

Down $10,695 (-10%) from 2024

Net Assets

$135,720

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue97th percentileNet Margin26th percentile

Revenue

Down

$47,778

Down $71,752 (-60%) from 2024

Expenses

Up

$55,538

Up $6,052 (+12%) from 2024

Net Income

Down

-$7,760

Down $77,804 (-111%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth43rd percentile

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

$300K$200K$100K$0Assets 2021: $241,049Liabilities 2021: $181,2032021Assets 2023: $218,798Liabilities 2023: $157,6392023Assets 2024: $250,012Liabilities 2024: $106,5332024Assets 2025: $231,558Liabilities 2025: $95,838Net Assets 2025: $135,7202025

Highlighted filing

2025

Assets$231,558
Liabilities$95,838
Net Assets$135,720
Open 2025 Filing

Operations Trend

Revenue Growth15th percentile

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

$150K$100K$50K$0-$50KRevenue 2021: $75,378Expenses 2021: $83,580Net Income 2021: -$8,2022021Revenue 2023: $60,649Expenses 2023: $59,336Net Income 2023: $1,3132023Revenue 2024: $119,530Expenses 2024: $49,486Net Income 2024: $70,0442024Revenue 2025: $47,778Expenses 2025: $55,538Net Income 2025: -$7,7602025

Highlighted filing

2025

Revenue$47,778
Expenses$55,538
Net Income-$7,760
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$231,558
Liabilities
$95,838
Net assets
$135,720
Revenue
$47,778
Expenses
$55,538
Net income
-$7,760
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.32$0.96$1.36$0.48$0.56$0.08
2024Summary only. Only limited summary data is available for this year.$2.50$1.07$1.20$0.49$0.70
2023Summary only. Only limited summary data is available for this year.$2.19$1.58$0.61$0.59$0.01
2021Summary only. Only limited summary data is available for this year.$2.41$1.81$0.75$0.84$0.08
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Oct 22, 2025
Return Version
2024v5.0
Gross Receipts
$56,617
Mission and Program Overview

Mission

Volunteer fire department serving the spottsville, ky area.

Program Services

DescriptionGrantsExpenses
RESPONDING TO FIRES, ACCIDENTS AND OTHER EMERGENCIES WITH QUALIFIED PERSONNEL, SPECIALIZED EQUIPMENT AND SUPPLIES SUITED FOR MANAGING THE SITUATION.-$53,696
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
NICHOLAS RISLEYDirector-$0--
JIM MCGANPresident-$0--
KEELY HAWKSecretary-$0--
LILLIAN RISLEYTreasurer-$0--
SHANE DRISKELLVice Preside-$0--
DYLAN HOFFMANDirector-$0--
Filing and Contact Details

Filer

Filer Name
Spottsville Community Fire
EIN
90-0668331
Phone
2708309000
Address
PO BOX 123, SPOTTSVILLE, KY 42458

Signing Officer

Name
Jim Mcgan
Title
President
Phone
2708309000
Signed
2025-10-22

Preparer

Firm
Kemper CPA Group Llp
Address
PO BOX 676, HENDERSON, KY 42419-0676
Preparer
Joy a Ries CPA
Phone
2708264474
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses telephone 1,420 dues 323 office supplies 3,683 miscellaneous 1,750 professional fees 3,475 travel 402 interest expense 6,249 insurance 330 fire fighter equipment 14,095 truck maint 3,000 fuel 1,083 non-investment depreciation 13,179 total 48,989”

Form 990-ez, Part II, Line 24

“228,881 254,661 less accumulated depreciation 62,054 75,233 total 166,827 179,428”

Form 990-ez, Part II, Line 26

“Building loan field and main 103,132 95,838 truck loan field and main 3,401 0”

Raw XML Appendix158 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.

Path#Value
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IRS990EZ/BooksInCareOfDetail/PersonNm0NICHOLAS RISLEY
IRS990EZ/BooksInCareOfDetail/PhoneNum02708309000
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 123
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0SPOTTSVILLE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0KY
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd042458
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt083186
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt052130
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt015000
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-7760
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0250013
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IRS990EZ/FundraisingGrossIncomeAmt012421
IRS990EZ/GrossReceiptsAmt056617
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt0119
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0143480
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0135720
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0143480
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0135720
IRS990EZ/OccupancyRentUtltsAndMaintAmt06549
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt41.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt51.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0NICHOLAS RISLEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JIM MCGAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2KEELY HAWK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3LILLIAN RISLEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4SHANE DRISKELL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5DYLAN HOFFMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt0166827
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0179428
IRS990EZ/OtherExpensesTotalAmt048989
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0VOLUNTEER FIRE DEPARTMENT SERVING THE SPOTTSVILLE, KY AREA.
IRS990EZ/ProgramServiceRevenueAmt029077
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0RESPONDING TO FIRES, ACCIDENTS AND OTHER EMERGENCIES WITH QUALIFIED PERSONNEL, SPECIALIZED EQUIPMENT AND SUPPLIES SUITED FOR MANAGING THE SITUATION.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt053696
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt08839
IRS990EZ/SpecialEventsNetIncomeLossAmt03582
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0KY
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0106533
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt095838
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt055538
IRS990EZ/TotalProgramServiceExpensesAmt053696
IRS990EZ/TotalRevenueAmt047778
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER INCOME 51,424
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt015000
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt082633
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt034865
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt023206
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt039957
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0195661
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0150526
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt012421
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt012313
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt013924
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt016201
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt08986
IRS990ScheduleA/OtherIncome170Grp/TotalAmt063845
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.75400
IRS990ScheduleA/PublicSupportPY170Pct00.77840
IRS990ScheduleA/PublicSupportTotal170Amt0195661
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt015000
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt082633
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt034865
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt023206
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt039957
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0195661
IRS990ScheduleA/TotalSupportAmt0259506
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES TELEPHONE 1,420 DUES 323 OFFICE SUPPLIES 3,683 MISCELLANEOUS 1,750 PROFESSIONAL FEES 3,475 TRAVEL 402 INTEREST EXPENSE 6,249 INSURANCE 330 FIRE FIGHTER EQUIPMENT 14,095 TRUCK MAINT 3,000 FUEL 1,083 NON-INVESTMENT DEPRECIATION 13,179 TOTAL 48,989
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1228,881 254,661 LESS ACCUMULATED DEPRECIATION 62,054 75,233 TOTAL 166,827 179,428
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BUILDING LOAN FIELD AND MAIN 103,132 95,838 TRUCK LOAN FIELD AND MAIN 3,401 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 26
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0JIM MCGAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02708309000
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SPOTTSVILLE COMMUNITY FIRE
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0DEPARTMENT INC
ReturnHeader/Filer/BusinessNameControlTxt0SPOT
ReturnHeader/Filer/EIN0900668331
ReturnHeader/Filer/PhoneNum02708309000
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 123
ReturnHeader/Filer/USAddress/CityNm0SPOTTSVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd042458
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0370818432
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KEMPER CPA GROUP LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 676
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HENDERSON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0424190676
ReturnHeader/PreparerPersonGrp/PhoneNum02708264474
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-22
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOY A RIES CPA
ReturnHeader/ReturnTs02025-11-06T14:38:38-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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