Civic Intelligence

West Orange First Aid Squad Inc

990 • Fiscal year 2015 • EIN 22-6064414

Jan 01, 2015 to Dec 31, 2015 • Filed on Feb 22, 2017

623 Eagle Rock AvenueWest Orange, NJ 07052

(973) 731-0839

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Down

$461,543

Down $92,699 (-17%) from 2014

Net Assets

Down

$454,700

Down $64,133 (-12%) from 2014

Liabilities

Down

$6,843

Down $28,566 (-81%) from 2014

Revenue And Expenses

Revenue

Down

$390,868

Down $283,041 (-42%) from 2014

Expenses

Down

$455,001

Down $139,559 (-23%) from 2014

Net Income

Down

-$64,133

Down $143,482 (-181%) from 2014

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2010: $549,025Net Assets 2010: $549,0252010Assets 2011: $416,528Net Assets 2011: $416,5282011Assets 2012: $510,542Liabilities 2012: $5,538Net Assets 2012: $505,0042012Assets 2013: $461,850Liabilities 2013: $22,366Net Assets 2013: $439,4842013Assets 2014: $554,242Liabilities 2014: $35,409Net Assets 2014: $518,8332014Assets 2015: $561,473Liabilities 2015: $6,843Net Assets 2015: $554,6302015Assets 2015: $461,543Liabilities 2015: $6,843Net Assets 2015: $454,7002015Assets 2016: $397,982Liabilities 2016: $0Net Assets 2016: $397,9822016Assets 2017: $110,561Liabilities 2017: $0Net Assets 2017: $110,5612017

Highlighted filing

2015

Assets$461,543
Liabilities$6,843
Net Assets$454,700

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2010: $175,514Expenses 2010: $190,159Net Income 2010: -$14,6452010Revenue 2011: $168,309Expenses 2011: $231,390Net Income 2011: -$63,0812011Expenses 2012: $271,8322012Revenue 2013: $554,672Expenses 2013: $506,667Net Income 2013: $48,0052013Revenue 2014: $673,909Expenses 2014: $594,560Net Income 2014: $79,3492014Revenue 2015: $507,601Expenses 2015: $471,804Net Income 2015: $35,7972015Revenue 2015: $390,868Expenses 2015: $455,001Net Income 2015: -$64,1332015Revenue 2016: $3,213Expenses 2016: $59,931Net Income 2016: -$56,7182016Revenue 2017: $25,596Expenses 2017: $313,018Net Income 2017: -$287,4222017

Highlighted filing

2015

Revenue$390,868
Expenses$455,001
Net Income-$64,133
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Feb 22, 2017
Return Version
2015v3.0
Gross Receipts
$390,868
Mission and Program Overview

Mission

The organization was formed to provide emergency ambulance services and treansportation to the general public in west orange and surrounding communities the unit responds to an average of over 3000 calls annually.

The organization was formed to provide emergency ambulance services and transportation to the general public in west orange and surrounding communities. The unit responds to an average of over 3000 calls annually.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$197,160$272,794▲ $75,634
Land, Buildings, and Equipment, Net$178,645$160,196▼ $18,449
Savings and Temporary Cash Investments$35,121$0▼ $35,121
Accounts Receivable$137,003$5,437▼ $131,566
Total Assets$554,242$461,543▼ $92,699
Other Assets Total$6,313$23,116▲ $16,803
Liabilities
Accounts Payable and Accrued Expenses$35,409$6,843▼ $28,566
Total Liabilities$35,409$6,843▼ $28,566
Net Assets / Fund Balance
Unrestricted Net Assets$518,833$454,700▼ $64,133
Total Net Assets Fund Balance$518,833$454,700▼ $64,133
Total Liabilities and Net Assets / Fund Balance$554,242$461,543▼ $92,699

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$160,196$697,899$858,095
Other Assets Org$23,116--
Compensation and Service Providers

Board Members and Trustees

NameTitle
James TroisiPresident
Greg ScharfsteinVice President
Kenneth KoenitzerAt Large Member
Mary SturmAt Large Member
Maureen LepochatAt Large Member
Sam SpinaAt Large Member
Nick AllegrinoChief of Squad
Ann MasulloSecretary
Robert StockSquad Representative
William MasulloSquad Representative
Rolando CaldeaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$8,626
Program Service Revenue
$339,044
Investment Income
$106
Other Revenue
$43,092
All Other Contributions
$8,626
Change in Net Assets
$-64,133
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$249,106
Salaries, Compensation, and Employee Benefits$205,895
Total Fundraising Expense$11,239
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$149,631--$149,631
Fees for Services Other-$82,001-$82,001
Insurance$71,675--$71,675
Payroll Taxes$56,264--$56,264
Depreciation Depletion$18,449--$18,449
Office Expenses-$6,414$11,239$17,653
Fees for Services Accounting-$6,000-$6,000
Other Expenses$2,342--$2,342
All Other Expenses$799$321-$1,120
Information Technology-$428-$428
Total Functional Expenses$348,598$95,164$11,239$455,001
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$43,092
Fundraising Direct Expenses$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraiser$43,092$43,092-$43,092
Total Events$43,092$43,092-$43,092
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
Audit committee
Yes
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
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

The organizations president reviews the form 990 along with the financial statements with the outside accountant before the form 990 is filed with the internal revenue service.

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

Individuals who knowingly violate and/or refuse to abide by the conflict of interest policy may be subject to termination of their relationshop with the organization.

Form 990, Part VI, Section B, Line 15

Form 990,page 6, part vi,line 15a -the organization approves the president's compensation. The organization bases its review of the president's compensation on comparable compensation paid by similar organization. Form 990,page 6, part vi,line 15b -the organization approves the officers' compensation. The organization bases its review of the officers' compensation on comparable compensation paid by similar organization.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. Interested parties should contact the president at 25 mount plesant place, west orange, nj 07052 to request a copy of any of the documents.

Filing and Contact Details

Filer

Filer Name
West Orange First Aid Squad Inc
EIN
22-6064414
Phone
9737310839
Address
623 EAGLE ROCK AVENUE, WEST ORANGE, NJ 07052

Signing Officer

Name
James Troisi
Title
President
Phone
9737310839
Signed
2017-02-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Troisi
Formed
1963
Legal Domicile
Nj
Voting Board Members
11
Independent Board Members
11
Employees
0
Volunteers
0

Preparer

Firm
Bederson Llp
Address
347 MT PLEASANT AVENUE, WEST ORANGE, NJ 07052
Preparer
Sean Raquet
Phone
9735309128
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 3

The organization ceased operating on or about august 31, 2015 as the services it was providing were absorbed by the township of west orange

Form 990, Part IX, Line 11G

Consulting and other professional fees: program service expenses 0. Management and general expenses 10,222. Fundraising expenses 0. Total expenses 10,222. Payroll service fees: program service expenses 0. Management and general expenses 1,767. Fundraising expenses 0. Total expenses 1,767. Collection and other fees: program service expenses 0. Management and general expenses 70,012. Fundraising expenses 0. Total expenses 70,012.

FORM 990, PART XII, LINE 2C:

The process has not changed from the prior year

Financial Statement Notes

PART X, LINE 2:

The organization adopted generally acceptable accounting principles for recognition, measurement, presentation and disclosure relating to uncertain tax positions, which applies to business enterprises, not-for-profit entities, and pass-through entities, such as s corporations and limited liability companies. The organization files income tax returns in the u.s. Federal jurisdiction and in the state of new jersey. Income tax returns prior to 2012 are closed under statute of limitations.

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IRS990/Form990PartVIISectionAGrp/TitleTxt4CHIEF OF SQUAD
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt01613
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0430900
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt078294
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt01234
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01615323
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0106
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0275
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0143
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt01446
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt01613
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt03583
IRS990ScheduleA/InvestmentIncomeCYPct00.00170
IRS990ScheduleA/InvestmentIncomePYPct00.00350
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99830
IRS990ScheduleA/PublicSupportPY509Pct00.99650
IRS990ScheduleA/PublicSupportTotal509Amt02165665
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0527495
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0671608
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0554529
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0245337
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0166696
IRS990ScheduleA/Total509Grp/TotalAmt02165665
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0527601
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0671883
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0554672
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0246783
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0168309
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02169248
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/FootnoteTextInd0X
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt023116
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0PREPAID EXPENSES
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0160196
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0697899
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0858095
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION ADOPTED GENERALLY ACCEPTABLE ACCOUNTING PRINCIPLES FOR RECOGNITION, MEASUREMENT, PRESENTATION AND DISCLOSURE RELATING TO UNCERTAIN TAX POSITIONS, WHICH APPLIES TO BUSINESS ENTERPRISES, NOT-FOR-PROFIT ENTITIES, AND PASS-THROUGH ENTITIES, SUCH AS S CORPORATIONS AND LIMITED LIABILITY COMPANIES. THE ORGANIZATION FILES INCOME TAX RETURNS IN THE U.S. FEDERAL JURISDICTION AND IN THE STATE OF NEW JERSEY. INCOME TAX RETURNS PRIOR TO 2012 ARE CLOSED UNDER STATUTE OF LIMITATIONS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0160196
IRS990ScheduleD/TotalBookValueOtherAssetsAmt023116
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FUNDRAISER
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt043092
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt043092
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt043092
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt043092
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt01
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION CEASED OPERATING ON OR ABOUT AUGUST 31, 2015 AS THE SERVICES IT WAS PROVIDING WERE ABSORBED BY THE TOWNSHIP OF WEST ORANGE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATIONS PRESIDENT REVIEWS THE FORM 990 ALONG WITH THE FINANCIAL STATEMENTS WITH THE OUTSIDE ACCOUNTANT BEFORE THE FORM 990 IS FILED WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2INDIVIDUALS WHO KNOWINGLY VIOLATE AND/OR REFUSE TO ABIDE BY THE CONFLICT OF INTEREST POLICY MAY BE SUBJECT TO TERMINATION OF THEIR RELATIONSHOP WITH THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990,PAGE 6, PART VI,LINE 15A -THE ORGANIZATION APPROVES THE PRESIDENT'S COMPENSATION. THE ORGANIZATION BASES ITS REVIEW OF THE PRESIDENT'S COMPENSATION ON COMPARABLE COMPENSATION PAID BY SIMILAR ORGANIZATION. FORM 990,PAGE 6, PART VI,LINE 15B -THE ORGANIZATION APPROVES THE OFFICERS' COMPENSATION. THE ORGANIZATION BASES ITS REVIEW OF THE OFFICERS' COMPENSATION ON COMPARABLE COMPENSATION PAID BY SIMILAR ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. INTERESTED PARTIES SHOULD CONTACT THE PRESIDENT AT 25 MOUNT PLESANT PLACE, WEST ORANGE, NJ 07052 TO REQUEST A COPY OF ANY OF THE DOCUMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CONSULTING AND OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 10,222. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 10,222. PAYROLL SERVICE FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,767. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,767. COLLECTION AND OTHER FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 70,012. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 70,012.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART III, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd01
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0NJ
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalAssetsGrp/EOYAmt0461543
IRS990/TotalCompGreaterThan150KInd00
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IRS990/TotalOtherCompensationAmt00
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IRS990/TotalProgramServiceRevenueAmt0339044
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0390868
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
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IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X

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