Civic Intelligence

Upper Frederick Fire Company

EIN 23-2536883 • 501(c)3 • Perkiomenville, PA

Pub. 78 Eligible

Profile

To provide volunteer fire fighting and prevention services in upper frederick township.

2837 Little RoadPerkiomenville, PA 18074

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

70th percentile

0.24x

Higher debt load relative to assets than 70% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

91st percentile

1.45x

Higher debt load relative to revenue than 91% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

5th percentile

-65%

Higher net margin than 5% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

15th percentile

-11%

Faster asset growth than 15% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

84th percentile

47%

Faster revenue growth than 84% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$1,106,401

Down $130,503 (-11%) from 2023

Liabilities

Down

$265,181

Down $19,748 (-6.9%) from 2023

Net Assets

Down

$841,220

Down $110,755 (-12%) from 2023

Revenue

Up

$182,284

Up $58,164 (+47%) from 2023

Expenses

Up

$301,225

Up $155,084 (+106%) from 2023

Net Income

Down

-$118,941

Down $96,920 (-440%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $422,946Liabilities 2011: $02011Assets 2012: $775,874Liabilities 2012: $110,197Net Assets 2012: $665,6772012Assets 2013: $743,492Liabilities 2013: $87,105Net Assets 2013: $656,3872013Assets 2014: $719,487Liabilities 2014: $59,465Net Assets 2014: $660,0222014Assets 2015: $702,317Liabilities 2015: $30,948Net Assets 2015: $671,3692015Assets 2016: $723,318Liabilities 2016: $40,000Net Assets 2016: $683,3182016Assets 2017: $965,740Liabilities 2017: $40,000Net Assets 2017: $925,7402017Assets 2018: $913,379Liabilities 2018: $20,000Net Assets 2018: $893,3792018Assets 2019: $923,835Liabilities 2019: $0Net Assets 2019: $923,8352019Assets 2020: $1,480,428Liabilities 2020: $512,282Net Assets 2020: $968,1462020Assets 2021: $1,337,803Liabilities 2021: $312,282Net Assets 2021: $1,025,5212021Assets 2022: $1,262,690Liabilities 2022: $329,733Net Assets 2022: $932,9572022Assets 2023: $1,236,904Liabilities 2023: $284,929Net Assets 2023: $951,9752023Assets 2024: $1,106,401Liabilities 2024: $265,181Net Assets 2024: $841,2202024

Highlighted filing

2024

Assets$1,106,401
Liabilities$265,181
Net Assets$841,220

Operations Trend

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

$400K$200K$0-$200KRevenue 2011: $92,205Expenses 2011: $78,921Net Income 2011: $13,2842011Revenue 2012: $325,105Expenses 2012: $82,374Net Income 2012: $242,7312012Revenue 2013: $84,637Expenses 2013: $93,927Net Income 2013: -$9,2902013Revenue 2014: $90,370Expenses 2014: $86,735Net Income 2014: $3,6352014Revenue 2015: $103,975Expenses 2015: $92,628Net Income 2015: $11,3472015Revenue 2016: $117,533Expenses 2016: $105,584Net Income 2016: $11,9492016Revenue 2017: $393,860Expenses 2017: $151,525Net Income 2017: $242,3352017Revenue 2018: $83,694Expenses 2018: $85,021Net Income 2018: -$1,3272018Revenue 2019: $105,068Expenses 2019: $102,405Net Income 2019: $2,6632019Revenue 2020: $161,449Expenses 2020: $130,343Net Income 2020: $31,1062020Revenue 2021: $282,001Expenses 2021: $191,279Net Income 2021: $90,7222021Revenue 2022: $104,233Expenses 2022: $169,420Net Income 2022: -$65,1872022Revenue 2023: $124,120Expenses 2023: $146,141Net Income 2023: -$22,0212023Revenue 2024: $182,284Expenses 2024: $301,225Net Income 2024: -$118,9412024

Highlighted filing

2024

Revenue$182,284
Expenses$301,225
Net Income-$118,941

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.11$0.27$0.84$0.18$0.30$0.12
2023Detailed filing. Detailed filing data is available for this year.$1.24$0.28$0.95$0.12$0.15$0.02
2022Detailed filing. Detailed filing data is available for this year.$1.26$0.33$0.93$0.10$0.17$0.07
2021Detailed filing. Detailed filing data is available for this year.$1.34$0.31$1.03$0.28$0.19$0.09
2020Detailed filing. Detailed filing data is available for this year.$1.48$0.51$0.97$0.16$0.13$0.03
2019Detailed filing. Detailed filing data is available for this year.$0.92$0.00$0.92$0.11$0.10$0.00
2018Detailed filing. Detailed filing data is available for this year.$0.91$0.02$0.89$0.08$0.09$0.00
2017Detailed filing. Detailed filing data is available for this year.$0.97$0.04$0.93$0.39$0.15$0.24
2016Detailed filing. Detailed filing data is available for this year.$0.72$0.04$0.68$0.12$0.11$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.70$0.03$0.67$0.10$0.09$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.72$0.06$0.66$0.09$0.09$0.00
2013Summary only. Only limited summary data is available for this year.$0.74$0.09$0.66$0.08$0.09$0.01
2012Summary only. Only limited summary data is available for this year.$0.78$0.11$0.67$0.33$0.08$0.24
2011Summary only. Only limited summary data is available for this year.$0.42$0.00$0.09$0.08$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 14, 2025
Return Version
2024v5.2
Gross Receipts
$435,982
Mission and Program Overview

Mission

To provide volunteer fire fighting and prevention services in upper frederick township.

To provide volunteer fire fighting and prevention services in upper frederick township, pa.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$663,446$573,586▼ $89,860
Investments in Publicly Traded Securities$384,447$410,355▲ $25,908
Savings and Temporary Cash Investments$100,874$88,831▼ $12,043
Cash and Non-Interest-Bearing Accounts$88,137$30,751▼ $57,386
Total Assets$1,236,904$1,106,401▼ $130,503
Other Assets Total-$2,878-
Liabilities
Mortgage Notes Payable Secured by Investment Property$284,929$265,181▼ $19,748
Total Liabilities$284,929$265,181▼ $19,748
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$928,065$766,220▼ $161,845
Net Assets With Donor Restrictions$23,910$75,000▲ $51,090
Total Net Assets Fund Balance$951,975$841,220▼ $110,755
Total Liabilities and Net Assets / Fund Balance$1,236,904$1,106,401▼ $130,503

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$484,587$859,815$1,344,402
Buildings$88,299$346,945$435,244
Land$700-$700
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jared LandisPresident
WILLIAM O'DONNELLVice-president
Nathan HansonAssistant Chief, Trustee
Jason ParkinsCaptain, Trustee
Jonathan HansonChief Engineer, Trustee
Doug KennaChief, Trustee
Jeffrey SteigelmannDeputy Chief, Trustee
Jared LandisFire Police Captain, Trustee
Janey KollockSecretary
Michael FrederickTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$146,850
Program Service Revenue
$0
Investment Income
$20,767
Other Revenue
$14,667
All Other Contributions
$18,233
Change in Net Assets
$-118,941
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$301,225
Total Fundraising Expense$7,597
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$89,859--$89,859
All Other Expenses$6,175-$7,597$13,772
Interest$9,375--$9,375
Insurance$8,175--$8,175
Other Expenses$710$6,639-$7,349
Occupancy$4,385--$4,385
Fees for Service Investment Mgmnt Fees-$3,016-$3,016
Fees for Services Accounting-$2,680-$2,680
Office Expenses-$1,401-$1,401
Advertising-$572-$572
Total Functional Expenses$279,320$14,308$7,597$301,225
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$14,667
Fundraising Direct Expenses$0
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
Yes
Audit committee
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
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

William o'donnell (vp) and janey kollock (secretary) are family (father and daughter)

Form 990, Part VI, Section A, Line 4

Section 2 the membership in this fire company shall be composed of classifications as follows: probationary, contributing, active, firefighter, minor firefighter and life. It shall be the duty of all active members to report to all emergencies when possible and obey the orders of the fire chief or superior officers. No member shall be allowed to introduce a subject of a political or sectarian nature or to make use of any profane, obscene, or offensive language at any meeting of the company. Probationary all persons elected into membership of the upper frederick fire company shall enter as a probationary member. Probationary status shall continue for a period of three (3) months at which time said member shall be either accepted into another membership classification according to the by laws by a two thirds vote of the members voting, or dropped from the roles of the upper frederick fire company. If said member is dropped from the roles of the upper frederick company, an official reason or reasons shall be determined at the time of the vote. A written explanation of this reason or reasons shall be given to the member. The member shall also return all upper frederick property issued. Contributing all members in good standing shall be considered as contributing members unless they shall be placed in one of the other classifications of the company. Contributing members shall have voice but no vote in all matters pertaining to the company, provided they meet the requirements as set forth in the other articles of these by laws. They may be active in fire company affairs including participating in emergency calls, and business and social activities. However, they shall not be eligible to hold office. Active active membership shall be conferred upon any contributing or minor member in good standing who has attended at least ten percent (10%) of the alarms during the preceding eleven months (january through november) or has attended at least six (6) company meetings in the current calendar year. The fire chief and the recording secretary shall be responsible for reviewing the list of active members for the purpose of adding or deleting names from the list. Names may be added or deleted from the list at any time. Active members shall be entitled to have voice and vote on all company matters. Firefighter. Firefighter classification shall be conferred upon any member in good standing who has attended at least ten (10%) of the alarms during the preceding eleven months. Unless leave has been approved by a line officer, if a firefighter is designated inactive (have not made 10% of the calls) for 6 consecutive months, gear can be pulled, and member may not be eligible for paid training. Minor firefighter all persons fourteen (14) to seventeen (17) years of age shall be eligible for membership as a minor firefighter. Minor members shall retain either contributing member status, active member status, or firefighter member status based on qualifications in accordance with the by-laws. Life any member having served as an active member in good standing for a period of 10 years shall automatically become a life member. Life members shall retain either active member status or contributing member status based on qualifications in accordance with the by-laws. Life membership may also be bestowed, under special circumstances, upon a member with a two thirds vote of the members present at a monthly meeting. All fire persons shall be on twenty-four (24) hour call. Nomination of officers section 1 three (3) distinct classifications of officer positions are defined as follows: 1. Business officers - president - vice president - recording secretary - financial secretary - treasurer 2. Line officers - chief - deputy chief - assistant chief 3. Officers - captain - chief engineer - fire police captain 4. Trustees (5) 5. Appointed positions - lieutenant- up to chief's discretion if needed - safety officer- up to chief's discretion if needed - fire police lieute

Form 990, Part VI, Section B, Line 11B

Organization's process to review form 990 form 990 was reviewed by president and treasurer before filing.

Form 990, Part VI, Section C, Line 19

Governing documents disclosure explanation form 990 is available on www.guidestar.org and can also be requested. The request should be in writing to the board of directors of upper frederick fire company.

Filing and Contact Details

Filer

Filer Name
Upper Frederick Fire Company
EIN
23-2536883
Phone
2676880237
Address
2837 LITTLE ROAD, PERKIOMENVILLE, PA 18074

Signing Officer

Name
Michael Frederick
Title
Treasurer
Phone
2676880237
Signed
2025-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Frederick
Formed
1951
Legal Domicile
Pa
Voting Board Members
10
Independent Board Members
10
Employees
0
Volunteers
35

Preparer

Firm
Pellini Gold Cordes LLC
Address
11 SOUTH CHURCH ST, WEST CHESTER, PA 19382-3220
Preparer
Eric C Resnick
Phone
6106961177
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0WILLIAM O'DONNELL (VP) AND JANEY KOLLOCK (SECRETARY) ARE FAMILY (FATHER AND DAUGHTER)
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SECTION 2 THE MEMBERSHIP IN THIS FIRE COMPANY SHALL BE COMPOSED OF CLASSIFICATIONS AS FOLLOWS: PROBATIONARY, CONTRIBUTING, ACTIVE, FIREFIGHTER, MINOR FIREFIGHTER AND LIFE. IT SHALL BE THE DUTY OF ALL ACTIVE MEMBERS TO REPORT TO ALL EMERGENCIES WHEN POSSIBLE AND OBEY THE ORDERS OF THE FIRE CHIEF OR SUPERIOR OFFICERS. NO MEMBER SHALL BE ALLOWED TO INTRODUCE A SUBJECT OF A POLITICAL OR SECTARIAN NATURE OR TO MAKE USE OF ANY PROFANE, OBSCENE, OR OFFENSIVE LANGUAGE AT ANY MEETING OF THE COMPANY. PROBATIONARY ALL PERSONS ELECTED INTO MEMBERSHIP OF THE UPPER FREDERICK FIRE COMPANY SHALL ENTER AS A PROBATIONARY MEMBER. PROBATIONARY STATUS SHALL CONTINUE FOR A PERIOD OF THREE (3) MONTHS AT WHICH TIME SAID MEMBER SHALL BE EITHER ACCEPTED INTO ANOTHER MEMBERSHIP CLASSIFICATION ACCORDING TO THE BY LAWS BY A TWO THIRDS VOTE OF THE MEMBERS VOTING, OR DROPPED FROM THE ROLES OF THE UPPER FREDERICK FIRE COMPANY. IF SAID MEMBER IS DROPPED FROM THE ROLES OF THE UPPER FREDERICK COMPANY, AN OFFICIAL REASON OR REASONS SHALL BE DETERMINED AT THE TIME OF THE VOTE. A WRITTEN EXPLANATION OF THIS REASON OR REASONS SHALL BE GIVEN TO THE MEMBER. THE MEMBER SHALL ALSO RETURN ALL UPPER FREDERICK PROPERTY ISSUED. CONTRIBUTING ALL MEMBERS IN GOOD STANDING SHALL BE CONSIDERED AS CONTRIBUTING MEMBERS UNLESS THEY SHALL BE PLACED IN ONE OF THE OTHER CLASSIFICATIONS OF THE COMPANY. CONTRIBUTING MEMBERS SHALL HAVE VOICE BUT NO VOTE IN ALL MATTERS PERTAINING TO THE COMPANY, PROVIDED THEY MEET THE REQUIREMENTS AS SET FORTH IN THE OTHER ARTICLES OF THESE BY LAWS. THEY MAY BE ACTIVE IN FIRE COMPANY AFFAIRS INCLUDING PARTICIPATING IN EMERGENCY CALLS, AND BUSINESS AND SOCIAL ACTIVITIES. HOWEVER, THEY SHALL NOT BE ELIGIBLE TO HOLD OFFICE. ACTIVE ACTIVE MEMBERSHIP SHALL BE CONFERRED UPON ANY CONTRIBUTING OR MINOR MEMBER IN GOOD STANDING WHO HAS ATTENDED AT LEAST TEN PERCENT (10%) OF THE ALARMS DURING THE PRECEDING ELEVEN MONTHS (JANUARY THROUGH NOVEMBER) OR HAS ATTENDED AT LEAST SIX (6) COMPANY MEETINGS IN THE CURRENT CALENDAR YEAR. THE FIRE CHIEF AND THE RECORDING SECRETARY SHALL BE RESPONSIBLE FOR REVIEWING THE LIST OF ACTIVE MEMBERS FOR THE PURPOSE OF ADDING OR DELETING NAMES FROM THE LIST. NAMES MAY BE ADDED OR DELETED FROM THE LIST AT ANY TIME. ACTIVE MEMBERS SHALL BE ENTITLED TO HAVE VOICE AND VOTE ON ALL COMPANY MATTERS. FIREFIGHTER. FIREFIGHTER CLASSIFICATION SHALL BE CONFERRED UPON ANY MEMBER IN GOOD STANDING WHO HAS ATTENDED AT LEAST TEN (10%) OF THE ALARMS DURING THE PRECEDING ELEVEN MONTHS. UNLESS LEAVE HAS BEEN APPROVED BY A LINE OFFICER, IF A FIREFIGHTER IS DESIGNATED INACTIVE (HAVE NOT MADE 10% OF THE CALLS) FOR 6 CONSECUTIVE MONTHS, GEAR CAN BE PULLED, AND MEMBER MAY NOT BE ELIGIBLE FOR PAID TRAINING. MINOR FIREFIGHTER ALL PERSONS FOURTEEN (14) TO SEVENTEEN (17) YEARS OF AGE SHALL BE ELIGIBLE FOR MEMBERSHIP AS A MINOR FIREFIGHTER. MINOR MEMBERS SHALL RETAIN EITHER CONTRIBUTING MEMBER STATUS, ACTIVE MEMBER STATUS, OR FIREFIGHTER MEMBER STATUS BASED ON QUALIFICATIONS IN ACCORDANCE WITH THE BY-LAWS. LIFE ANY MEMBER HAVING SERVED AS AN ACTIVE MEMBER IN GOOD STANDING FOR A PERIOD OF 10 YEARS SHALL AUTOMATICALLY BECOME A LIFE MEMBER. LIFE MEMBERS SHALL RETAIN EITHER ACTIVE MEMBER STATUS OR CONTRIBUTING MEMBER STATUS BASED ON QUALIFICATIONS IN ACCORDANCE WITH THE BY-LAWS. LIFE MEMBERSHIP MAY ALSO BE BESTOWED, UNDER SPECIAL CIRCUMSTANCES, UPON A MEMBER WITH A TWO THIRDS VOTE OF THE MEMBERS PRESENT AT A MONTHLY MEETING. ALL FIRE PERSONS SHALL BE ON TWENTY-FOUR (24) HOUR CALL. NOMINATION OF OFFICERS SECTION 1 THREE (3) DISTINCT CLASSIFICATIONS OF OFFICER POSITIONS ARE DEFINED AS FOLLOWS: 1. BUSINESS OFFICERS - PRESIDENT - VICE PRESIDENT - RECORDING SECRETARY - FINANCIAL SECRETARY - TREASURER 2. LINE OFFICERS - CHIEF - DEPUTY CHIEF - ASSISTANT CHIEF 3. OFFICERS - CAPTAIN - CHIEF ENGINEER - FIRE POLICE CAPTAIN 4. TRUSTEES (5) 5. APPOINTED POSITIONS - LIEUTENANT- UP TO CHIEF'S DISCRETION IF NEEDED - SAFETY OFFICER- UP TO CHIEF'S DISCRETION IF NEEDED - FIRE POLICE LIEUTE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ORGANIZATION'S PROCESS TO REVIEW FORM 990 FORM 990 WAS REVIEWED BY PRESIDENT AND TREASURER BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS DISCLOSURE EXPLANATION FORM 990 IS AVAILABLE ON WWW.GUIDESTAR.ORG AND CAN ALSO BE REQUESTED. THE REQUEST SHOULD BE IN WRITING TO THE BOARD OF DIRECTORS OF UPPER FREDERICK FIRE COMPANY.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
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