Civic Intelligence

Mamakating First Aid & Rescue Squad

990 • Fiscal year 2022 • EIN 14-1702464

Jan 01, 2022 to Dec 31, 2022 • Filed on Jun 20, 2023

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

26th percentile

0.01x

Higher debt load relative to assets than 26% of similar nonprofits.

2022 filings • NTEE E • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

25th percentile

0.01x

Higher debt load relative to revenue than 25% of similar nonprofits.

2022 filings • NTEE E • $1M-$5M nonprofits • Source year 2022

Net Margin

76th percentile

24%

Higher net margin than 76% of similar nonprofits.

2022 filings • NTEE E • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

2022 filings • NTEE E • $1M-$5M nonprofits • Source year 2022

Asset Growth

74th percentile

15%

Faster asset growth than 74% of similar nonprofits.

2022 filings • NTEE E • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

66th percentile

16%

Faster revenue growth than 66% of similar nonprofits.

2022 filings • NTEE E • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Up

$1,097,639

Up $141,784 (+15%) from 2021

Net Assets

Up

$1,090,175

Up $141,247 (+15%) from 2021

Liabilities

Up

$7,464

Up $537 (+7.8%) from 2021

Revenue

Up

$594,860

Up $82,601 (+16%) from 2021

Expenses

Up

$453,613

Up $64,104 (+16%) from 2021

Net Income

Up

$141,247

Up $18,497 (+15%) from 2021

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

2022

Assets$1,097,639
Liabilities$7,464
Net Assets$1,090,175

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

2022

Revenue$594,860
Expenses$453,613
Net Income$141,247
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Jun 20, 2023
Return Version
2022v5.0
Gross Receipts
$594,860
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$948,928$1,090,175▲ $141,247
Savings and Temporary Cash Investments$594,430$747,406▲ $152,976
Land, Buildings, and Equipment, Net$305,519$285,904▼ $19,615
Cash and Non-Interest-Bearing Accounts$55,906$64,329▲ $8,423
Total Assets$955,855$1,097,639▲ $141,784
Liabilities
Accounts Payable and Accrued Expenses$6,927$7,464▲ $537
Total Liabilities$6,927$7,464▲ $537
Net Assets / Fund Balance
Total Net Assets Fund Balance$948,928$1,090,175▲ $141,247
Total Liabilities and Net Assets / Fund Balance$955,855$1,097,639▲ $141,784

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$255,311$239,130$494,441
Buildings-$52,022$52,022
Leasehold Improvements$6,595$30,369$36,964
Land$23,998-$23,998
Compensation and Service Providers

Board Members and Trustees

NameTitle
Frank SiscoPresident
Alice FlorioDirector
Pat TalbotDirector
Peter Goodman SrCaptain
Marie BryanFinancial Se
Peter Goodman JrFirst Lieut
Joann SalamoneSecretary/tr
Richard JonesSupply Offic
Brian HolmesVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$28,710
Program Service Revenue
$561,222
Investment Income
$4,928
Other Revenue
$0
All Other Contributions
$28,710
Change in Net Assets
$141,247
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$247,312
Salaries, Compensation, and Employee Benefits$206,301
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$190,796--$190,796
Depreciation Depletion$47,529--$47,529
Insurance$38,614--$38,614
Occupancy$37,021--$37,021
Payroll Taxes$15,505--$15,505
All Other Expenses$8,994$1,958-$10,952
Fees for Services Accounting-$10,285-$10,285
Other Expenses$4,800$10,160-$4,800
Fees for Services Legal-$3,419-$3,419
Office Expenses-$900-$900
Fees for Services Other-$100-$100
Total Functional Expenses$426,791$26,822$0$453,613
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 sr. Peter goodman jr. Captain 1st lieut. 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
Frank Sisco
Title
President
Phone
8458882544
Signed
2023-06-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Frank Sisco
Formed
1961
Legal Domicile
Ny
Voting Board Members
5
Independent Board Members
5
Employees
8
Volunteers
16

Preparer

Firm
Rbt Cpas Llp
Address
PO BOX 209 51 SULLIVAN ST, WURTSBORO, NY 12790-8215
Preparer
Jonathan F Rouis CPA
Phone
8458885656
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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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt12016 790 2017 2,851 2018 4,252 2019 15,639 2020 0 TOTAL 23,532
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1SUPPLEMENTAL INFORMATION
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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 SR. PETER GOODMAN JR. CAPTAIN 1ST LIEUT. 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
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ReturnHeader/BuildTS02023-04-26 12:10:37Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0FRANK SISCO
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ReturnHeader/BusinessOfficerGrp/SignatureDt02023-06-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MAMAKATING FIRST AID SQUAD INC
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 209 51 SULLIVAN ST

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