Civic Intelligence

Good Will Fire Company

990 • Fiscal year 2021 • EIN 23-2248997

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 14, 2022

PO Box 207Laceyville, PA 18623

(570) 869-2778

Siviq Scores

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

Liabilities / Assets

54th percentile

0.04x

Higher debt load relative to assets than 54% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

67th percentile

0.12x

Higher debt load relative to revenue than 67% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Net Margin

78th percentile

35%

Higher net margin than 78% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

52nd percentile

$0

Higher top officer pay than 52% of similar nonprofits.

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

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Asset Growth

48th percentile

8.6%

Faster asset growth than 48% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

84th percentile

87%

Faster revenue growth than 84% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Assets

Up

$795,667

Up $63,273 (+8.6%) from 2020

Net Assets

Up

$767,475

Up $38,120 (+5.2%) from 2020

Liabilities

Up

$28,192

Up $25,153 (+828%) from 2020

Revenue

Up

$227,514

Up $105,761 (+87%) from 2020

Expenses

Up

$146,762

Up $41,518 (+39%) from 2020

Net Income

Up

$80,752

Up $64,243 (+389%) from 2020

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2020: $732,394Liabilities 2020: $3,039Net Assets 2020: $729,3552020Assets 2021: $795,667Liabilities 2021: $28,192Net Assets 2021: $767,4752021Assets 2022: $839,304Liabilities 2022: $0Net Assets 2022: $839,3042022Assets 2023: $844,588Liabilities 2023: $0Net Assets 2023: $844,5882023Assets 2024: $945,818Liabilities 2024: $0Net Assets 2024: $945,8182024

Highlighted filing

2021

Assets$795,667
Liabilities$28,192
Net Assets$767,475

Operations Trend

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

$300K$200K$100K$0Revenue 2020: $121,753Expenses 2020: $105,244Net Income 2020: $16,5092020Revenue 2021: $227,514Expenses 2021: $146,762Net Income 2021: $80,7522021Revenue 2022: $170,575Expenses 2022: $98,746Net Income 2022: $71,8292022Revenue 2023: $165,445Expenses 2023: $160,161Net Income 2023: $5,2842023Revenue 2024: $200,238Expenses 2024: $99,008Net Income 2024: $101,2302024

Highlighted filing

2021

Revenue$227,514
Expenses$146,762
Net Income$80,752
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 14, 2022
Return Version
2021v4.0
Gross Receipts
$355,227
Mission and Program Overview

Mission

Provide quality fire protection and emergency services to the community expeditiously.

To provide quality fire protection and emergency services to the community expeditiously.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$269,458$328,555▲ $59,097
Savings and Temporary Cash Investments$267,835$280,273▲ $12,438
Land, Buildings, and Equipment, Net$195,101$186,839▼ $8,262
Total Assets$732,394$795,667▲ $63,273
Liabilities
Mortgage Notes Payable Secured by Investment Property$3,039$28,192▲ $25,153
Total Liabilities$3,039$28,192▲ $25,153
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$729,355$767,475▲ $38,120
Total Net Assets Fund Balance$729,355$767,475▲ $38,120
Total Liabilities and Net Assets / Fund Balance$732,394$795,667▲ $63,273

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$72,483$878,761$951,244
Buildings$104,356$84,481$188,837
Land$10,000-$10,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Ron StrulicPresident
Justin OwenCaptain 5
Paul LeatsoChief-5a
Brian YergatisChief-5b
Adam DietzChief-5c
Bradly FassettFire Chief
Rich SpencerLieutenant
Brandon BoutonLieutenant 5
Ashley OwenSecretary
Courtney SalsmanTreasurer
Ron FolkVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$99,814
Program Service Revenue
$0
Investment Income
$1,648
Other Revenue
$126,052
All Other Contributions
$65,160
Change in Net Assets
$80,752
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$146,762
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$39,947--$39,947
Insurance$22,726--$22,726
Depreciation Depletion$18,629--$18,629
Office Expenses-$10,236-$10,236
Other Expenses$5,533--$5,533
All Other Expenses$2,824--$2,824
Travel$2,053--$2,053
Fees for Services Other$1,982--$1,982
Interest$1,720--$1,720
Advertising$1,344--$1,344
Fees for Services Accounting-$1,045-$1,045
Total Functional Expenses$135,481$11,281$0$146,762
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$249,507
Gaming Direct Expenses$127,713
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
No
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

Ashley owen justin owen married courtney salsman adam dietz cousins

Form 990, Page 6, Part VI, Line 6

Any person of good moral character shall be eligible for membership, regardless of race, creed, color, national origin or sex. Any member in good standing with the company may offer the name of a candidate for membership. A written application is to be completed by the candidate and is reviewed by a three person investigating committee. Upon approval by the committee, a paper ballot vote is taken at a regular meeting of the membership. A membership approval vote of 75% of the members present is required for the candidate to be declared a member of the company.

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

The company conducts annual elections. Candidates for office are nominated in november, and elected in december through a vote of members present.

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

The fire chief reviews all invoices prior to payment. The treasurer reviews their validity and prepares checks for the fire chief's signature. All disburesements are reviewed by the officers and members present at each monthly general meeting as part of the financial statement presentation. Large equipment purchases and repair expenditures are pre-approved by the officers prior to being incurred.

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

The 990 is reviewed by the treasurer, chief and president.

Form 990, Page 6, Part VI, Line 19

UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
Good Will Fire Company
EIN
23-2248997
Phone
5708692778
Address
PO BOX 207, LACEYVILLE, PA 18623

Signing Officer

Name
Courtney Salsman
Title
Treasurer
Phone
5708691522
Signed
2022-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ron Folk
Formed
1908
Legal Domicile
Pa
Voting Board Members
20
Independent Board Members
20
Employees
0
Volunteers
20

Preparer

Firm
Hamilton & Musser Pc Cpas
Address
176 CUMBERLAND PARKWAY, MECHANICSBURG, PA 17055
Preparer
Matthew a Witmer CPA
Phone
7176973888
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

The organization is exempt from federal income tax as provided by code section 501(c)(3) of the internal revenue code. Accordingly, no income tax is incurred unless the organization earns income considered to be unrelated business income. The organization conducted no activities that were subject to income tax. Management evaluated the tax positions taken and concluded that the organization had taken no uncertain tax positions that require recognition or disclosure in the financial statements. No provision or benefit for income taxes has been included in these financial statements. With few exceptions, the organization is no longer subject to income tax examinations by the u.s. Federal, state or local tax authorities for years before december 31, 2018.

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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt056788
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt087691
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0380609
IRS990ScheduleA/TotalSupportAmt0400381
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt084481
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0188837
IRS990ScheduleD/EquipmentGrp/BookValueAmt072483
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0878761
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0951244
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt010000
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAX AS PROVIDED BY CODE SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO INCOME TAX IS INCURRED UNLESS THE ORGANIZATION EARNS INCOME CONSIDERED TO BE UNRELATED BUSINESS INCOME. THE ORGANIZATION CONDUCTED NO ACTIVITIES THAT WERE SUBJECT TO INCOME TAX. MANAGEMENT EVALUATED THE TAX POSITIONS TAKEN AND CONCLUDED THAT THE ORGANIZATION HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. NO PROVISION OR BENEFIT FOR INCOME TAXES HAS BEEN INCLUDED IN THESE FINANCIAL STATEMENTS. WITH FEW EXCEPTIONS, THE ORGANIZATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE DECEMBER 31, 2018.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
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IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt0249507
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0249507
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0121794
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt0127713
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0127713
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IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingManagerIsDirectorOfcrInd0X
IRS990ScheduleG/GamingManagerPersonNm0BRADLEY FASSETT
IRS990ScheduleG/GamingManagerServicesProvTxt0RECORDKEEPING, MONEY COUNTING, DEPOSITS
IRS990ScheduleG/GamingOtherFacilityPct00.20000
IRS990ScheduleG/GamingOwnFacilityPct00.80000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0BRADLEY FASSETT ADAM DIETZ
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
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IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0LACEYVILLE
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IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ASHLEY OWEN JUSTIN OWEN MARRIED COURTNEY SALSMAN ADAM DIETZ COUSINS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ANY PERSON OF GOOD MORAL CHARACTER SHALL BE ELIGIBLE FOR MEMBERSHIP, REGARDLESS OF RACE, CREED, COLOR, NATIONAL ORIGIN OR SEX. ANY MEMBER IN GOOD STANDING WITH THE COMPANY MAY OFFER THE NAME OF A CANDIDATE FOR MEMBERSHIP. A WRITTEN APPLICATION IS TO BE COMPLETED BY THE CANDIDATE AND IS REVIEWED BY A THREE PERSON INVESTIGATING COMMITTEE. UPON APPROVAL BY THE COMMITTEE, A PAPER BALLOT VOTE IS TAKEN AT A REGULAR MEETING OF THE MEMBERSHIP. A MEMBERSHIP APPROVAL VOTE OF 75% OF THE MEMBERS PRESENT IS REQUIRED FOR THE CANDIDATE TO BE DECLARED A MEMBER OF THE COMPANY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE COMPANY CONDUCTS ANNUAL ELECTIONS. CANDIDATES FOR OFFICE ARE NOMINATED IN NOVEMBER, AND ELECTED IN DECEMBER THROUGH A VOTE OF MEMBERS PRESENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FIRE CHIEF REVIEWS ALL INVOICES PRIOR TO PAYMENT. THE TREASURER REVIEWS THEIR VALIDITY AND PREPARES CHECKS FOR THE FIRE CHIEF'S SIGNATURE. ALL DISBURESEMENTS ARE REVIEWED BY THE OFFICERS AND MEMBERS PRESENT AT EACH MONTHLY GENERAL MEETING AS PART OF THE FINANCIAL STATEMENT PRESENTATION. LARGE EQUIPMENT PURCHASES AND REPAIR EXPENDITURES ARE PRE-APPROVED BY THE OFFICERS PRIOR TO BEING INCURRED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE 990 IS REVIEWED BY THE TREASURER, CHIEF AND PRESIDENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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