Civic Intelligence

Ester Volunteer Fire Department

990 • Fiscal year 2020 • EIN 92-0111226

Jul 01, 2019 to Jun 30, 2020 • Filed on May 15, 2021

PO Box 229Ester, AK 99725

(907) 479-6858

Siviq Scores

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

Liabilities / Assets

59th percentile

0.10x

Higher debt load relative to assets than 59% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

53rd percentile

0.07x

Higher debt load relative to revenue than 53% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Net Margin

20th percentile

-14%

Higher net margin than 20% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

70th percentile

$56,583

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 9.5% of source-year revenue.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Asset Growth

9th percentile

-15%

Faster asset growth than 9% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

47th percentile

-2.7%

Faster revenue growth than 47% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Assets

Down

$437,894

Down $78,639 (-15%) from 2019

Net Assets

Down

$394,257

Down $83,404 (-17%) from 2019

Liabilities

Up

$43,637

Up $4,765 (+12%) from 2019

Revenue

Down

$592,504

Down $16,531 (-2.7%) from 2019

Expenses

Up

$675,908

Up $29,731 (+4.6%) from 2019

Net Income

Down

-$83,404

Down $46,262 (-125%) from 2019

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $247,098Liabilities 2011: $13,738Net Assets 2011: $233,3602011Assets 2012: $256,863Liabilities 2012: $16,669Net Assets 2012: $240,1942012Assets 2013: $265,740Liabilities 2013: $20,697Net Assets 2013: $245,0432013Assets 2014: $229,045Liabilities 2014: $13,589Net Assets 2014: $215,4562014Assets 2015: $227,497Liabilities 2015: $20,991Net Assets 2015: $206,5062015Assets 2016: $371,295Liabilities 2016: $9,962Net Assets 2016: $361,3332016Assets 2017: $436,917Liabilities 2017: $21,783Net Assets 2017: $415,1342017Assets 2018: $578,458Liabilities 2018: $53,762Net Assets 2018: $524,6962018Assets 2019: $516,533Liabilities 2019: $38,872Net Assets 2019: $477,6612019Assets 2020: $437,894Liabilities 2020: $43,637Net Assets 2020: $394,2572020Assets 2021: $444,027Liabilities 2021: $34,456Net Assets 2021: $409,5712021Assets 2022: $388,585Liabilities 2022: $81,677Net Assets 2022: $306,9082022Assets 2023: $326,010Liabilities 2023: $42,935Net Assets 2023: $283,0752023

Highlighted filing

2020

Assets$437,894
Liabilities$43,637
Net Assets$394,257

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $416,285Expenses 2011: $427,413Net Income 2011: -$11,1282011Revenue 2012: $448,415Expenses 2012: $441,581Net Income 2012: $6,8342012Revenue 2013: $472,927Expenses 2013: $468,078Net Income 2013: $4,8492013Revenue 2014: $462,329Expenses 2014: $491,916Net Income 2014: -$29,5872014Revenue 2015: $469,075Expenses 2015: $478,025Net Income 2015: -$8,9502015Revenue 2016: $573,984Expenses 2016: $419,157Net Income 2016: $154,8272016Revenue 2017: $526,509Expenses 2017: $472,707Net Income 2017: $53,8022017Revenue 2018: $658,328Expenses 2018: $548,766Net Income 2018: $109,5622018Revenue 2019: $609,035Expenses 2019: $646,177Net Income 2019: -$37,1422019Revenue 2020: $592,504Expenses 2020: $675,908Net Income 2020: -$83,4042020Revenue 2021: $615,468Expenses 2021: $605,832Net Income 2021: $9,6362021Revenue 2022: $681,232Expenses 2022: $687,436Net Income 2022: -$6,2042022Revenue 2023: $754,839Expenses 2023: $778,672Net Income 2023: -$23,8332023

Highlighted filing

2020

Revenue$592,504
Expenses$675,908
Net Income-$83,404
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
May 15, 2021
Return Version
2019v5.2
Gross Receipts
$592,504
Mission and Program Overview

Mission

The Ester Volunteer Fire Department shall provide the citizens of the Ester Fire Service Area and the Interior of Alaska with progressive and effective protection of life and property from the impacts of emergencies.

The Ester Volunteer Fire Department is committed to providing a high level of fire and life safety service, and educating, preparing, and protecting our community and responders before, during and after an emergency.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$296,136$251,900▼ $44,236
Savings and Temporary Cash Investments$117,621$107,037▼ $10,584
Cash and Non-Interest-Bearing Accounts$93,250$77,604▼ $15,646
Accounts Receivable-$753-
Prepaid Expenses and Deferred Charges$9,526$600▼ $8,926
Total Assets$516,533$437,894▼ $78,639
Liabilities
Accounts Payable and Accrued Expenses$35,317$43,637▲ $8,320
Deferred Revenue$3,555$0▼ $3,555
Total Liabilities$38,872$43,637▲ $4,765
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$477,661$394,257▼ $83,404
Total Net Assets Fund Balance$477,661$394,257▼ $83,404
Total Liabilities and Net Assets / Fund Balance$516,533$437,894▼ $78,639

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$251,900$420,390$672,290
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jeffrey ConnerFire ChiefFT$56,583$56,583
Victoria ClydeFormer Fire ChiefFT$54,334$54,334

Board Members and Trustees

NameTitle
Jennifer BrownPresident
Dan WaldroupVice President
BARB O'DONNELLDirector
Ed RanvilleDirector
George RaineyDirector
Sammer DiaDirector
Dan WeatherlySecretary
Nannette RouleauTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$582,271
Program Service Revenue
$7,453
Investment Income
$311
Other Revenue
$2,469
All Other Contributions
$10,490
Change in Net Assets
$-83,404
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$343,333
Other Expenses$332,575
Total Fundraising Expense$22,944
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$145,185$38,584-$183,769
Current Officers, Directors, Trustees, and Key Employees$59,453$24,772$14,863$99,088
Insurance$45,967$6,247$1,216$53,430
Depreciation Depletion$48,970$155-$49,125
All Other Expenses$35,753$2,126-$37,879
Other Employee Benefits$26,670$8,256$1,937$36,863
Payroll Taxes$17,083$5,289$1,241$23,613
Other Expenses$19,017$5,418$3,215$19,017
Fees for Services Accounting-$13,025-$13,025
Fees for Services Other-$8,566-$8,566
Office Expenses-$4,252$472$4,724
Information Technology$872--$872
Advertising-$47-$47
Total Functional Expenses$536,227$116,737$22,944$675,908
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
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
Yes
Other officer compensation reviewed
Yes
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 2

Outgoing Board member, Ed Rouleau, (former Vice President) and Nannette Rouleau (Treasurer) are husband and wife.

Form 990, Part VI, Section A, line 7B

Any bylaw changes are subject to approval.

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

The 990 is prepared by a professional accounting firm. The board president and treasurer complete a review before signing the return.

Form 990, Part VI, Line 12B:

Ed rouleau, a member of the board, is married to nannette rouleau who is the treasurer of the board.

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

Compliance with conflicts of interest are monitored at monthly board meetings.

Form 990, Part VI, Section B, line 15

Compensation is based upon comparability data, deliberation, and review and approval of the board of directors.

Form 990, Part VI, Section C, line 19

These documents are available at the annual board of directors meeting.

Filing and Contact Details

Filer

Filer Name
Ester Volunteer Fire Department
EIN
92-0111226
Phone
9074796858
Address
PO BOX 229, ESTER, AK 99725

Signing Officer

Name
Syrilyn Tong
Title
President
Phone
9074796858
Signed
2021-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Syrilyn Tong
Formed
1985
Legal Domicile
Ak
Voting Board Members
8
Independent Board Members
8
Employees
23
Volunteers
25

Preparer

Firm
RJG A Professional Corporation
Address
1100 West Barnette Suite 102, Fairbanks, AK 99701
Preparer
Debra J Gross
Phone
9074524156
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

The fire department has a committee that assumes responsibility for oversight of the reviewed financial statements and selection of an independent accountant. Oversight processes have not changed during the current year.

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IRS990/PYOtherRevenueAmt06676
IRS990/PYProgramServiceRevenueAmt01535
IRS990/PYRevenuesLessExpensesAmt0-37142
IRS990/PYSalariesCompEmpBnftPaidAmt0345666
IRS990/PYTotalExpensesAmt0646177
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0609035
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-83404
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt09922
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0117621
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0107037
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt030191
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt083809
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0179227
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt058533
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0117858
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0469618
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0311
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0412
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0444
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0271
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0118
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt01556
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt014988
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt02469
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt06676
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt01253
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0475
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt0298
IRS990ScheduleA/OtherIncome170Grp/TotalAmt011171
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99570
IRS990ScheduleA/PublicSupportPY170Pct00.99640
IRS990ScheduleA/PublicSupportTotal170Amt02928321
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearAmt0552080
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus1YearAmt0510603
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus2YearsAmt0478318
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus3YearsAmt0467229
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus4YearsAmt0450473
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt02458703
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0582271
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0594412
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0657545
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0525762
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0568331
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02928321
IRS990ScheduleA/TotalSupportAmt02941048
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
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt0251900
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0420390
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0672290
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0251900
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Outgoing Board member, Ed Rouleau, (former Vice President) and Nannette Rouleau (Treasurer) are husband and wife.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ANY BYLAW CHANGES ARE SUBJECT TO APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE 990 IS PREPARED BY A PROFESSIONAL ACCOUNTING FIRM. THE BOARD PRESIDENT AND TREASURER COMPLETE A REVIEW BEFORE SIGNING THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ED ROULEAU, A MEMBER OF THE BOARD, IS MARRIED TO NANNETTE ROULEAU WHO IS THE TREASURER OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Compliance with conflicts of interest are monitored at monthly board meetings.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COMPENSATION IS BASED UPON COMPARABILITY DATA, DELIBERATION, AND REVIEW AND APPROVAL OF THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THESE DOCUMENTS ARE AVAILABLE AT THE ANNUAL BOARD OF DIRECTORS MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE FIRE DEPARTMENT HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE REVIEWED FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. OVERSIGHT PROCESSES HAVE NOT CHANGED DURING THE CURRENT YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 12b:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XII, LINE 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0AK
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0516533
IRS990/TotalAssetsEOYAmt0437894
IRS990/TotalAssetsGrp/BOYAmt0516533
IRS990/TotalAssetsGrp/EOYAmt0437894
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0582271
IRS990/TotalEmployeeCnt023
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt022944
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0116737
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0536227
IRS990/TotalFunctionalExpensesGrp/TotalAmt0675908
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt038872
IRS990/TotalLiabilitiesEOYAmt043637
IRS990/TotalLiabilitiesGrp/BOYAmt038872
IRS990/TotalLiabilitiesGrp/EOYAmt043637
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0477661
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0394257
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0536227
IRS990/TotalProgramServiceRevenueAmt07453
IRS990/TotalReportableCompFromOrgAmt0110917
IRS990/TotalRevenueGrp/ExclusionAmt0311
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt09922
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0592504
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt025
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0516533
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0437894
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 229
IRS990/USAddress/CityNm0ESTER
IRS990/USAddress/StateAbbreviationCd0AK
IRS990/USAddress/ZIPCd099725

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