Civic Intelligence

Seaside Fire and Rescue Association

EIN 93-1098364 • 501(c)4 • Seaside, OR

Profile

To provide fire protection and emergency services

150 South LincolnSeaside, OR 97138

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 2024

Liabilities / Revenue

Score unavailable

No value available

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

Source year 2024

Net Margin

42nd percentile

-1.5%

Higher net margin than 42% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2024

Top Officer Pay

95th percentile

$5,625

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 4.8% of source-year revenue.

501(c)4 • <$500k nonprofits • Source year 2024

Asset Growth

48th percentile

-1.5%

Faster asset growth than 48% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

30th percentile

-16%

Faster revenue growth than 30% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$113,002

Down $1,705 (-1.5%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

$113,002

Down $1,705 (-1.5%) from 2023

Operations
Liabilities / RevenueScore unavailableNet Margin42nd percentile

Revenue

Down

$116,548

Down $21,695 (-16%) from 2023

Expenses

Down

$118,253

Down $21,340 (-15%) from 2023

Net Income

Down

-$1,705

Down $355 (-26%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth48th percentile

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

$200K$150K$100K$50K$0Assets 2011: $174,468Liabilities 2011: $02011Assets 2012: $178,385Net Assets 2012: $178,3852012Assets 2013: $175,640Net Assets 2013: $175,6402013Assets 2014: $181,835Net Assets 2014: $181,8352014Assets 2015: $169,110Net Assets 2015: $169,1102015Assets 2016: $169,878Net Assets 2016: $169,8782016Assets 2017: $172,158Net Assets 2017: $172,1582017Assets 2018: $177,936Net Assets 2018: $177,9362018Assets 2019: $167,631Liabilities 2019: $0Net Assets 2019: $167,6312019Assets 2020: $119,726Liabilities 2020: $0Net Assets 2020: $119,7262020Assets 2021: $74,474Liabilities 2021: $0Net Assets 2021: $74,4742021Assets 2022: $13,741Net Assets 2022: $13,7412022Assets 2023: $114,707Net Assets 2023: $114,7072023Assets 2024: $113,002Net Assets 2024: $113,0022024

Highlighted filing

2024

Assets$113,002
Liabilities-
Net Assets$113,002
Open 2024 Filing

Operations Trend

Revenue Growth30th percentile

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

$300K$200K$100K$0-$100KRevenue 2011: $124,497Expenses 2011: $120,108Net Income 2011: $4,3892011Revenue 2012: $131,324Expenses 2012: $127,407Net Income 2012: $3,9172012Revenue 2013: $131,969Expenses 2013: $134,714Net Income 2013: -$2,7452013Revenue 2014: $129,623Expenses 2014: $123,428Net Income 2014: $6,1952014Revenue 2015: $135,563Expenses 2015: $148,288Net Income 2015: -$12,7252015Revenue 2016: $133,398Expenses 2016: $132,630Net Income 2016: $7682016Revenue 2017: $144,579Expenses 2017: $142,299Net Income 2017: $2,2802017Revenue 2018: $156,424Expenses 2018: $150,646Net Income 2018: $5,7782018Revenue 2019: $202,519Expenses 2019: $74,930Net Income 2019: $127,5892019Revenue 2020: $120,867Expenses 2020: $168,772Net Income 2020: -$47,9052020Revenue 2021: $131,653Expenses 2021: $176,905Net Income 2021: -$45,2522021Revenue 2022: $142,677Expenses 2022: $203,410Net Income 2022: -$60,7332022Revenue 2023: $138,243Expenses 2023: $139,593Net Income 2023: -$1,3502023Revenue 2024: $116,548Expenses 2024: $118,253Net Income 2024: -$1,7052024

Highlighted filing

2024

Revenue$116,548
Expenses$118,253
Net Income-$1,705
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$113,002
Liabilities
-
Net assets
$113,002
Revenue
$116,548
Expenses
$118,253
Net income
-$1,705
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.13$1.13$1.17$1.18$0.02
2023Detailed filing. Detailed filing data is available for this year.$1.15$1.15$1.38$1.40$0.01
2022Detailed filing. Detailed filing data is available for this year.$0.14$0.14$1.43$2.03$0.61
2021Detailed filing. Detailed filing data is available for this year.$0.74$0.00$0.74$1.32$1.77$0.45
2020Detailed filing. Detailed filing data is available for this year.$1.20$0.00$1.20$1.21$1.69$0.48
2019Detailed filing. Detailed filing data is available for this year.$1.68$0.00$1.68$2.03$0.75$1.28
2018Detailed filing. Detailed filing data is available for this year.$1.78$1.78$1.56$1.51$0.06
2017Detailed filing. Detailed filing data is available for this year.$1.72$1.72$1.45$1.42$0.02
2016Detailed filing. Detailed filing data is available for this year.$1.70$1.70$1.33$1.33$0.01
2015Detailed filing. Detailed filing data is available for this year.$1.69$1.69$1.36$1.48$0.13
2014Detailed filing. Detailed filing data is available for this year.$1.82$1.82$1.30$1.23$0.06
2013Detailed filing. Detailed filing data is available for this year.$1.76$1.76$1.32$1.35$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.78$1.78$1.31$1.27$0.04
2011Summary only. Only limited summary data is available for this year.$1.74$0.00$1.24$1.20$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 25, 2025
Return Version
2024v5.2
Gross Receipts
$116,548
Mission and Program Overview

Mission

To provide fire emergency services

To provide fire protection and emergency services

Program Services

DescriptionGrantsExpenses
Provided fire protection and emergency services-$112,653
Compensation and Service Providers
Top Officer Pay95th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
AMY LAIRSecretaryPT$5,625-$5,625
KATIE BULLETSETControllerPT$2,620-$2,620
JEREMIAH HOUSTONPresidentPT$2,435-$2,435
MIKE SMITHTreasurerPT$1,170-$1,170
Filing and Contact Details

Filer

Filer Name
Seaside Fire and Rescue Association
EIN
93-1098364
Phone
5037385420
Address
150 SOUTH LINCOLN, SEASIDE, OR 97138

Signing Officer

Name
Mike Smith
Title
Treasurer
Signed
2025-07-25
Discuss with paid preparer
Yes

Preparer

Firm
William D Cote CPA Pc
Address
PO BOX 2345, GEARHART, OR 97138
Preparer
William D Cote
Phone
5037386230
Supplemental Narrative

Additional Explanations

Other Expenses.1

“TRAINING $19799”

Other Expenses.2

“SUPPLIES $19441”

Other Expenses.3

“ASSOCIATION EVENTS $7248”

Other Expenses.4

“DUES & MEMBERSHIPS $140”

Other Expenses.5

“DONATION $100”

Raw XML Appendix113 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/BenefitsPaidToOrForMembersAmt065825
IRS990EZ/BooksInCareOfDetail/PersonNm0MIKE SMITH
IRS990EZ/BooksInCareOfDetail/PhoneNum05037385420
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0150 SOUTH LINCOLN
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0SEASIDE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OR
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd097138
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0114707
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0113002
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt0116548
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-1705
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt04500
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0114707
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0113002
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt0116548
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0114707
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0113002
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0114707
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0113002
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt05.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt110.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt25.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt35.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt02435
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt15625
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt21170
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt32620
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JEREMIAH HOUSTON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1AMY LAIR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2MIKE SMITH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3KATIE BULLETSET
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Controller
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt046728
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0To provide fire protection and emergency services
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Provided fire protection and emergency services
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0112653
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt01200
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt0118253
IRS990EZ/TotalProgramServiceExpensesAmt0112653
IRS990EZ/TotalRevenueAmt0116548
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TRAINING $19799
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SUPPLIES $19441
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ASSOCIATION EVENTS $7248
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DUES & MEMBERSHIPS $140
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DONATION $100
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.5
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MIKE SMITH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SEASIDE FIRE AND RESCUE ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0SEAS
ReturnHeader/Filer/EIN0931098364
ReturnHeader/Filer/PhoneNum05037385420
ReturnHeader/Filer/USAddress/AddressLine1Txt0150 SOUTH LINCOLN
ReturnHeader/Filer/USAddress/CityNm0SEASIDE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097138
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0562377259
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WILLIAM D COTE CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 2345
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GEARHART
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd097138
ReturnHeader/PreparerPersonGrp/PhoneNum05037386230
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0WILLIAM D COTE
ReturnHeader/ReturnTs02025-07-25T10:25:37-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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