Civic Intelligence

Mamakating First Aid & Rescue Squad

990 • Fiscal year 2019 • EIN 14-1702464

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 04, 2020

PO Box 525Wurtsboro, NY 12790

(845) 888-2544

Siviq Scores

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

Liabilities / Assets

59th percentile

0.09x

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

2019 filings • NTEE E • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

63rd percentile

0.13x

Higher debt load relative to revenue than 63% of similar nonprofits.

2019 filings • NTEE E • $500k-$1M nonprofits • Source year 2019

Net Margin

92nd percentile

44%

Higher net margin than 92% of similar nonprofits.

2019 filings • NTEE E • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

56th percentile

$0

Higher top officer pay than 56% of similar nonprofits.

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

2019 filings • NTEE E • $500k-$1M nonprofits • Source year 2019

Asset Growth

86th percentile

36%

Faster asset growth than 86% of similar nonprofits.

2019 filings • NTEE E • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

90th percentile

61%

Faster revenue growth than 90% of similar nonprofits.

2019 filings • NTEE E • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Up

$767,637

Up $202,255 (+36%) from 2018

Net Assets

Up

$701,558

Up $218,639 (+45%) from 2018

Liabilities

Down

$66,079

Down $16,384 (-20%) from 2018

Revenue

Up

$494,812

Up $188,300 (+61%) from 2018

Expenses

Down

$276,173

Down $35,307 (-11%) from 2018

Net Income

Up

$218,639

Up $223,607 (+4501%) from 2018

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2014: $604,781Liabilities 2014: $0Net Assets 2014: $604,7812014Assets 2015: $663,846Liabilities 2015: $0Net Assets 2015: $663,8462015Assets 2016: $453,227Liabilities 2016: $0Net Assets 2016: $453,2272016Assets 2017: $580,419Liabilities 2017: $92,532Net Assets 2017: $487,8872017Assets 2018: $565,382Liabilities 2018: $82,463Net Assets 2018: $482,9192018Assets 2019: $767,637Liabilities 2019: $66,079Net Assets 2019: $701,5582019Assets 2020: $829,877Liabilities 2020: $3,699Net Assets 2020: $826,1782020Assets 2021: $955,855Liabilities 2021: $6,927Net Assets 2021: $948,9282021Assets 2022: $1,097,639Liabilities 2022: $7,464Net Assets 2022: $1,090,1752022Assets 2023: $1,192,733Liabilities 2023: $3,604Net Assets 2023: $1,189,1292023Assets 2024: $1,432,899Liabilities 2024: $523Net Assets 2024: $1,432,3762024

Highlighted filing

2019

Assets$767,637
Liabilities$66,079
Net Assets$701,558

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2014: $197,121Expenses 2014: $186,376Net Income 2014: $10,7452014Revenue 2015: $288,993Expenses 2015: $229,928Net Income 2015: $59,0652015Revenue 2016: $222,525Expenses 2016: $237,420Net Income 2016: -$14,8952016Revenue 2017: $328,614Expenses 2017: $293,954Net Income 2017: $34,6602017Revenue 2018: $306,512Expenses 2018: $311,480Net Income 2018: -$4,9682018Revenue 2019: $494,812Expenses 2019: $276,173Net Income 2019: $218,6392019Revenue 2020: $445,933Expenses 2020: $321,313Net Income 2020: $124,6202020Revenue 2021: $512,259Expenses 2021: $389,509Net Income 2021: $122,7502021Revenue 2022: $594,860Expenses 2022: $453,613Net Income 2022: $141,2472022Revenue 2023: $721,235Expenses 2023: $622,281Net Income 2023: $98,9542023Revenue 2024: $894,809Expenses 2024: $655,716Net Income 2024: $239,0932024

Highlighted filing

2019

Revenue$494,812
Expenses$276,173
Net Income$218,639
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 4, 2020
Return Version
2019v5.0
Gross Receipts
$494,812
Mission and Program Overview

Mission

The organization's purpose is to care for, nurture and maintain injured, wounded, and sick persons in all emergencies or at any time, to render first aid to such victims, and to furnish careful transportation.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$482,919$701,558▲ $218,639
Savings and Temporary Cash Investments$368,200$495,666▲ $127,466
Land, Buildings, and Equipment, Net$166,548$150,133▼ $16,415
Cash and Non-Interest-Bearing Accounts$30,634$121,838▲ $91,204
Total Assets$565,382$767,637▲ $202,255
Liabilities
Mortgage Notes Payable Secured by Investment Property$79,371$65,822▼ $13,549
Accounts Payable and Accrued Expenses$3,092$257▼ $2,835
Total Liabilities$82,463$66,079▼ $16,384
Net Assets / Fund Balance
Total Net Assets Fund Balance$482,919$701,558▲ $218,639
Total Liabilities and Net Assets / Fund Balance$565,382$767,637▲ $202,255

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$118,964$145,904$264,868
Buildings-$52,022$52,022
Land$23,998-$23,998
Leasehold Improvements$7,171$329$7,500
Compensation and Service Providers

Board Members and Trustees

NameTitle
Frank SiscoPresident
Alice FlorioDirector
Joann SalamoneDirector
Pat TalbotDirector
Christopher GilblautDirector of Firs
Rebecca GoodmanCaptain
Marie BryanFinancial Se
Tim LogdenFirst Lieute
Adele DeckerResigned 07/
Brian HolmesSecond Lieut
Marilyn MeyerSecretary
Bruce PlattSergeant
Louise TraverTreasurer
Peter GoodmanVice-preside
Revenue and Support

Revenue Composition

Contributions and Grants
$39,996
Program Service Revenue
$438,027
Investment Income
$1,150
Other Revenue
$15,639
All Other Contributions
$39,996
Change in Net Assets
$218,639
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$158,768
Salaries, Compensation, and Employee Benefits$117,405
Total Fundraising Expense$1,496
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$108,604--$108,604
Occupancy$33,550--$33,550
Insurance$26,667--$26,667
Depreciation Depletion$16,415--$16,415
Payroll Taxes$8,801--$8,801
Office Expenses$826$6,458-$7,284
All Other Expenses$2,446$1,095$1,496$5,037
Fees for Services Accounting-$4,450-$4,450
Other Expenses$3,426--$3,426
Interest$2,745--$2,745
Fees for Services Legal-$1,175-$1,175
Advertising-$250-$250
Total Functional Expenses$261,249$13,428$1,496$276,173
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
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, Page 6, Part VI, Line 2

Peter goodman rebecca goodman vice pres. Captain family members

Form 990, Page 6, Part VI, Line 6

The organization is a membership organization.

Form 990, Page 6, Part VI, Line 7A

Officers shall be elected annually by a two-thirds (2/3) vote of the membership at such meeting as the vote is taken. Notice must be sent to all members in good standing, not less than ten (10) days prior to the date of election.

Form 990, Page 6, Part VI, Line 7B

All active ambulance personnel, active non-ambulance personnel, and active life members in good standing are permitted to vote on amendments to the by-laws and constitution. Any proposed amendments to the bylaws and constitution require an affirmative vote of two-thirds (2/3) of the membership.

Form 990, Page 6, Part VI, Line 11B

Board members are given a draft copy of form 990 to review and comment upon prior to filing with the internal revenue service.

Form 990, Page 6, Part VI, Line 12C

Each director, principal officer and member of a committee with governing board delegated powers shall annually sign a statement which affirms such person: 1. Has received a copy of the conflicts of interest policy, 2. Has read and understands the policy, 3. Has agreed to comply with the policy, and 4. Understands the organization is chartiable and in order to maintain its federal tax exemption it must engage primarily in activities which accomplish one or more of its tax-exempt purposes. In addition, the organization conducts periodic reviews that shall, at a minimum, include: 1. Whether compensation arrangements and benefits are reasonable, based on competent survey information, and the result of arm's length bargaining; and 2. Whether partnerships, joint ventures, and arrangements with management organizations conform to the organization's written policies, are properly recorded, reflect reasonable investment or payments for goods and services, further charitable purposes and do not result in inurement, impermissible private benefit or in an excess benefit transaction. When conducting periodic reviews the organization may, but need not, use outside advisors. If outside experts are used, their use shall not relieve the governing board of its responsibility for ensuring periodic reviews are conducted.

Form 990, Page 6, Part VI, Line 19

The organization's governing documents, conflict of interest policy and financial statements are available at the ambulance building or accountant's office upon written request.

Filing and Contact Details

Filer

Filer Name
Mamakating First Aid Squad Inc
EIN
14-1702464
Phone
8458882544
Address
PO BOX 525, WURTSBORO, NY 12790

Signing Officer

Name
Louise Traver
Title
Treasurer
Phone
8458882544
Signed
2020-11-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Frank Sisco
Formed
1961
Legal Domicile
Ny
Voting Board Members
7
Independent Board Members
7
Employees
7
Volunteers
20

Preparer

Firm
Rbt Cpas Llp
Address
11 RACQUET RD, NEWBURGH, NY 12550
Preparer
Jonathan F Rouis CPA
Phone
8455679000
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Volunteers provide first aid services and are responsible for restocking the ambulatory vehicles with supplies for the day shift.

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IRS990/ProfessionalFundraisingInd0false
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1150000
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IRS990/PYOtherExpensesAmt0169337
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IRS990/PYTotalExpensesAmt0311480
IRS990/PYTotalRevenueAmt0306512
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IRS990/RegularMonitoringEnfrcInd0true
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IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt0368200
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0495666
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER REVENUE 28,817
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART III, LINE 12
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt04518
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt02060
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0194216
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0906
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0205361
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt01150
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0966
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0906
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IRS990ScheduleA/InvestmentIncomePYPct00.00000
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IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01639708
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IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt052022
IRS990ScheduleD/EquipmentGrp/BookValueAmt0118964
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0145904
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0264868
IRS990ScheduleD/LandGrp/BookValueAmt023998
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt023998
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt07171
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0329
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt07500
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0150133
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0VOLUNTEERS PROVIDE FIRST AID SERVICES AND ARE RESPONSIBLE FOR RESTOCKING THE AMBULATORY VEHICLES WITH SUPPLIES FOR THE DAY SHIFT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PETER GOODMAN REBECCA GOODMAN VICE PRES. CAPTAIN FAMILY MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION IS A MEMBERSHIP ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3OFFICERS SHALL BE ELECTED ANNUALLY BY A TWO-THIRDS (2/3) VOTE OF THE MEMBERSHIP AT SUCH MEETING AS THE VOTE IS TAKEN. NOTICE MUST BE SENT TO ALL MEMBERS IN GOOD STANDING, NOT LESS THAN TEN (10) DAYS PRIOR TO THE DATE OF ELECTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL ACTIVE AMBULANCE PERSONNEL, ACTIVE NON-AMBULANCE PERSONNEL, AND ACTIVE LIFE MEMBERS IN GOOD STANDING ARE PERMITTED TO VOTE ON AMENDMENTS TO THE BY-LAWS AND CONSTITUTION. ANY PROPOSED AMENDMENTS TO THE BYLAWS AND CONSTITUTION REQUIRE AN AFFIRMATIVE VOTE OF TWO-THIRDS (2/3) OF THE MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BOARD MEMBERS ARE GIVEN A DRAFT COPY OF FORM 990 TO REVIEW AND COMMENT UPON PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6EACH DIRECTOR, PRINCIPAL OFFICER AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON: 1. HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY, 2. HAS READ AND UNDERSTANDS THE POLICY, 3. HAS AGREED TO COMPLY WITH THE POLICY, AND 4. UNDERSTANDS THE ORGANIZATION IS CHARTIABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. IN ADDITION, THE ORGANIZATION CONDUCTS PERIODIC REVIEWS THAT SHALL, AT A MINIMUM, INCLUDE: 1. WHETHER COMPENSATION ARRANGEMENTS AND BENEFITS ARE REASONABLE, BASED ON COMPETENT SURVEY INFORMATION, AND THE RESULT OF ARM'S LENGTH BARGAINING; AND 2. WHETHER PARTNERSHIPS, JOINT VENTURES, AND ARRANGEMENTS WITH MANAGEMENT ORGANIZATIONS CONFORM TO THE ORGANIZATION'S WRITTEN POLICIES, ARE PROPERLY RECORDED, REFLECT REASONABLE INVESTMENT OR PAYMENTS FOR GOODS AND SERVICES, FURTHER CHARITABLE PURPOSES AND DO NOT RESULT IN INUREMENT, IMPERMISSIBLE PRIVATE BENEFIT OR IN AN EXCESS BENEFIT TRANSACTION. WHEN CONDUCTING PERIODIC REVIEWS THE ORGANIZATION MAY, BUT NEED NOT, USE OUTSIDE ADVISORS. IF OUTSIDE EXPERTS ARE USED, THEIR USE SHALL NOT RELIEVE THE GOVERNING BOARD OF ITS RESPONSIBILITY FOR ENSURING PERIODIC REVIEWS ARE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE AT THE AMBULANCE BUILDING OR ACCOUNTANT'S OFFICE UPON WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0565382
IRS990/TotalAssetsEOYAmt0767637
IRS990/TotalAssetsGrp/BOYAmt0565382
IRS990/TotalAssetsGrp/EOYAmt0767637
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt039996

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