Civic Intelligence

Marengo Fire and Marengo Rescue Districts Veba/Hra Trust

EIN 92-0460734 • 501(c)9 • Marengo, IL

Profile

A voluntary employees' beneficiary association (veba) to fund reimbursement of eligible medical expenses under a health reimbursement arrangement.

120 E Prairie StreetMarengo, IL 60152
Siviq Scores

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

Liabilities / Assets

67th percentile

0.00x

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

501(c)9 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

80th percentile

0.00x

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

501(c)9 • <$500k nonprofits • Source year 2024

Net Margin

82nd percentile

29%

Higher net margin than 82% of similar nonprofits.

501(c)9 • <$500k nonprofits • Source year 2024

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

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

501(c)9 • <$500k nonprofits • Source year 2024

Asset Growth

91st percentile

14%

Faster asset growth than 91% of similar nonprofits.

501(c)9 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

61st percentile

-8.0%

Faster revenue growth than 61% of similar nonprofits.

501(c)9 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets67th percentile

Assets

Up

$123,992

Up $15,248 (+14%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$123,992

Up $15,248 (+14%) from 2023

Operations
Liabilities / Revenue80th percentileNet Margin82nd percentile

Revenue

Down

$42,394

Down $3,691 (-8.0%) from 2023

Expenses

Up

$30,191

Up $6,498 (+27%) from 2023

Net Income

Down

$12,203

Down $10,189 (-46%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth91st percentile

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

$150K$100K$50K$0Assets 2022: $83,905Liabilities 2022: $0Net Assets 2022: $83,9052022Assets 2023: $108,744Liabilities 2023: $0Net Assets 2023: $108,7442023Assets 2024: $123,992Liabilities 2024: $0Net Assets 2024: $123,9922024

Highlighted filing

2024

Assets$123,992
Liabilities$0
Net Assets$123,992
Open 2024 Filing

Operations Trend

Revenue Growth61st percentile

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

$60K$40K$20K$0Revenue 2022: $51,617Expenses 2022: $10,939Net Income 2022: $40,6782022Revenue 2023: $46,085Expenses 2023: $23,693Net Income 2023: $22,3922023Revenue 2024: $42,394Expenses 2024: $30,191Net Income 2024: $12,2032024

Highlighted filing

2024

Revenue$42,394
Expenses$30,191
Net Income$12,203
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$123,992
Liabilities
$0
Net assets
$123,992
Revenue
$42,394
Expenses
$30,191
Net income
$12,203
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.24$0.00$1.24$0.42$0.30$0.12
2023Detailed filing. Detailed filing data is available for this year.$1.09$0.00$1.09$0.46$0.24$0.22
2022Detailed filing. Detailed filing data is available for this year.$0.84$0.00$0.84$0.52$0.11$0.41
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 17, 2025
Return Version
2024v5.2
Gross Receipts
$72,243
Mission and Program Overview

Mission

A voluntary employees' beneficiary association (veba) to fund reimbursement of eligible medical expenses under a health reimbursement arrangement.

Program Services

DescriptionGrantsExpenses
HEALTH REIMBURSEMENT ARRANGEMENT FUNDED BY THE ORGANIZATION WITH APPROXIMATELY 12 PARTICIPANTS RECEIVING ELIGIBLE MEDICAL REIMBURSEMENTS IN THE AMOUNT OF $4015--
Compensation and Service Providers
Top Officer Pay75th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Hand Benefit Trust CoTrustee-$0--
Filing and Contact Details

Filer

Filer Name
Marengo Fire and Marengo Rescue
EIN
92-0460734
In Care Of
% BPAS
Phone
8155688912
Address
120 E Prairie Street, Marengo, IL 60152

Signing Officer

Name
John Kimmel
Title
Fire Chief
Phone
8664015272
Signed
2025-09-17
Supplemental Narrative

Additional Explanations

Form 990 EZ, PART I - Other Expenses

“Investment management fee”

Form 990EZ Part I Line 20

“unrealized gains”

Form 990EZ, Part III

“Health Reimbursement Arrangement funded by the organization with approximately 12 Participants receiving eligible medical reimbursements in the amount of $29653”

Form 990EZ Part I Line 16

“Description:INVESTMENT MGMT FEES Amount:538”

Raw XML Appendix96 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BenefitsPaidToOrForMembersAmt029653
IRS990EZ/BooksInCareOfDetail/PersonNm0BPAS
IRS990EZ/BooksInCareOfDetail/PhoneNum08664015272
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0820 GESSNER RD SUITE 1250
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Houston
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0TX
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd077024
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0108744
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0123992
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt029849
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt012203
IRS990EZ/FiledScheduleAInd0false
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0108744
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0123992
IRS990EZ/GainOrLossFromSaleOfAssetsAmt0447
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt072243
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0108744
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0123992
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0108744
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0123992
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Hand Benefit Trust Co
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Trustee
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherChangesInNetAssetsAmt03046
IRS990EZ/OtherExpensesTotalAmt0538
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0A VOLUNTARY EMPLOYEES' BENEFICIARY ASSOCIATION (VEBA) TO FUND REIMBURSEMENT OF ELIGIBLE MEDICAL EXPENSES UNDER A HEALTH REIMBURSEMENT ARRANGEMENT.
IRS990EZ/ProgramServiceRevenueAmt041947
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0HEALTH REIMBURSEMENT ARRANGEMENT FUNDED BY THE ORGANIZATION WITH APPROXIMATELY 12 PARTICIPANTS RECEIVING ELIGIBLE MEDICAL REIMBURSEMENTS IN THE AMOUNT OF $4015
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt00
IRS990EZ/SaleOfAssetsGrossAmt030296
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt030191
IRS990EZ/TotalRevenueAmt042394
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationTrustInd0X
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Investment management fee
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1unrealized gains
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Health Reimbursement Arrangement funded by the organization with approximately 12 Participants receiving eligible medical reimbursements in the amount of $29653
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Description:INVESTMENT MGMT FEES Amount:538
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 EZ, PART I - Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990EZ Part I Line 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990EZ, Part III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990EZ PART I LINE 16
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0John Kimmel
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Fire Chief
ReturnHeader/BusinessOfficerGrp/PhoneNum08664015272
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Marengo Fire and Marengo Rescue
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Districts VEBA/HRA Trust
ReturnHeader/Filer/BusinessNameControlTxt0MARE
ReturnHeader/Filer/EIN0920460734
ReturnHeader/Filer/InCareOfNm0% BPAS
ReturnHeader/Filer/PhoneNum08155688912
ReturnHeader/Filer/USAddress/AddressLine1Txt0120 E Prairie Street
ReturnHeader/Filer/USAddress/CityNm0Marengo
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IL
ReturnHeader/Filer/USAddress/ZIPCd060152
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/ReturnTs02025-09-17T12:55:36-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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