Civic Intelligence

Salem Township Volunteer Fire Co #1

EIN 23-6298304 • 501(c)4 • Berwick, PA

Profile

Fire, rescue and emergency medical support

637 E 5th StreetBerwick, PA 18603

n/A

Siviq Scores

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

Liabilities / Assets

84th percentile

0.37x

Higher debt load relative to assets than 84% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

89th percentile

0.96x

Higher debt load relative to revenue than 89% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Source year 2024

Net Margin

84th percentile

38%

Higher net margin than 84% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

73rd percentile

$0

Higher top officer pay than 73% of similar nonprofits.

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

501(c)4 • $500k-$1M nonprofits • Source year 2024

Asset Growth

73rd percentile

13%

Faster asset growth than 73% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

89th percentile

81%

Faster revenue growth than 89% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$742,792

Up $82,801 (+13%) from 2023

Liabilities

Down

$275,965

Down $25,121 (-8.3%) from 2023

Net Assets

Up

$466,827

Up $107,922 (+30%) from 2023

Revenue

Up

$286,610

Up $128,466 (+81%) from 2023

Expenses

Down

$178,688

Down $29,783 (-14%) from 2023

Net Income

Up

$107,922

Up $158,249 (+314%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0-$500KAssets 2010: $118,536Liabilities 2010: $258,182Net Assets 2010: -$139,6462010Assets 2011: $142,038Liabilities 2011: $218,845Net Assets 2011: -$76,8072011Assets 2012: $195,729Liabilities 2012: $189,709Net Assets 2012: $6,0202012Assets 2015: $261,973Liabilities 2015: $0Net Assets 2015: $261,9732015Assets 2018: $1,018,560Liabilities 2018: $544,557Net Assets 2018: $474,0032018Assets 2019: $885,635Liabilities 2019: $487,932Net Assets 2019: $397,7032019Assets 2021: $855,207Liabilities 2021: $420,956Net Assets 2021: $434,2512021Assets 2022: $750,765Liabilities 2022: $341,533Net Assets 2022: $409,2322022Assets 2023: $659,991Liabilities 2023: $301,086Net Assets 2023: $358,9052023Assets 2024: $742,792Liabilities 2024: $275,965Net Assets 2024: $466,8272024

Highlighted filing

2024

Assets$742,792
Liabilities$275,965
Net Assets$466,827

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2010: $129,527Expenses 2010: $93,296Net Income 2010: $36,2312010Revenue 2011: $119,100Expenses 2011: $56,261Net Income 2011: $62,8392011Revenue 2012: $146,380Expenses 2012: $63,553Net Income 2012: $82,8272012Revenue 2015: $293,288Expenses 2015: $184,885Net Income 2015: $108,4032015Revenue 2018: $273,485Expenses 2018: $138,111Net Income 2018: $135,3742018Revenue 2019: $103,420Expenses 2019: $179,720Net Income 2019: -$76,3002019Revenue 2021: $177,700Expenses 2021: $150,805Net Income 2021: $26,8952021Revenue 2022: $192,097Expenses 2022: $217,116Net Income 2022: -$25,0192022Revenue 2023: $158,144Expenses 2023: $208,471Net Income 2023: -$50,3272023Revenue 2024: $286,610Expenses 2024: $178,688Net Income 2024: $107,9222024

Highlighted filing

2024

Revenue$286,610
Expenses$178,688
Net Income$107,922

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 13, 2025
Return Version
2024v5.2
Gross Receipts
$448,601
Mission and Program Overview

Mission

Fire, rescue and emergency medical support

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$502,837$540,406▲ $37,569
Savings and Temporary Cash Investments$13,464$147,029▲ $133,565
Investments in Publicly Traded Securities$136,972$0▼ $136,972
Cash and Non-Interest-Bearing Accounts$3,618$52,257▲ $48,639
Total Assets$659,991$742,792▲ $82,801
Other Assets Total$3,100$3,100→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$301,086$275,965▼ $25,121
Total Liabilities$301,086$275,965▼ $25,121
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$221,933$323,429▲ $101,496
Net Assets With Donor Restrictions$136,972$143,398▲ $6,426
Total Net Assets Fund Balance$358,905$466,827▲ $107,922
Total Liabilities and Net Assets / Fund Balance$659,991$742,792▲ $82,801

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,076,345-$1,076,345
Buildings$208,037$311,472$519,509
Land$6,291-$6,291
Other Land Buildings$1,300$1,700$3,000
Leasehold Improvements$-751,567$751,567-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Christopher CashmanPresident
Larry RemphreyVice President
Vanessa AtenSecretary
Amy EvansTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$236,004
Program Service Revenue
$0
Investment Income
$6,782
Other Revenue
$43,824
All Other Contributions
$72,743
Change in Net Assets
$107,922
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$176,793
Total Fundraising Expense$2,745
Professional Fundraising Fees$1,895
Grants and Similar Amounts Paid$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$91,892$0$0$91,892
Payments to Affiliates$22,000$0$0$22,000
Occupancy$13,403$4,837$0$18,240
Other Expenses$14,900$0$0$14,900
Interest$12,178$0$0$12,178
Insurance$5,766$0$0$5,766
All Other Expenses$2,114$208$850$3,172
Fees for Services Professional Fundraising--$1,895$1,895
Fees for Services Accounting$0$1,000$0$1,000
Office Expenses$0$305$0$305
Fees for Service Investment Mgmnt Fees$0$275$0$275
Total Functional Expenses$169,318$6,625$2,745$178,688
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$66,171
Fundraising Direct Expenses$22,347
Professional Fundraising Fees$1,895

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Carnivals$65,357$65,357$3,843$61,514
Total Events$65,357$65,357$22,129$43,228
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
SALEM TOWNSHIP VOLUNTEER FIRE CO #1
EIN
23-6298304
Phone
5707593010
Address
637 E 5TH STREET, BERWICK, PA 18603

Signing Officer

Name
Amy Evans
Title
Treasurer
Phone
5707593010
Signed
2025-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Amy Evans
Formed
2010
Legal Domicile
Pa
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
20

Preparer

Firm
Nd Accounting and Consulting Pc
Address
5929 MAIN RD PO BOX 105, SWEET VALLEY, PA 18656
Preparer
Michael a Daddio CPA
Phone
5707527860
Supplemental Narrative

Additional Explanations

Pt XII, Line 1

The organization follows the modified cash basis of accounting.

Pt III, Line 2

The organization assisted in the organization of and preservation of the communitys annual christmas boulevard.

Pt VI, Line 6

The organization is a volunteer fire company, individuals over the age of 18 are eligible for membership.

Pt VI, Line 7A

Only members in good standing may vote at the annual meeting to elect members of the governing body.

Pt VI, Line 7B

Amendments to the bylaws of the organization require a 2/3 majority approval.

Pt VI, Line 8A

Written meetings of minutes are maintained by the organization.

Pt VI, Line 8B

No such committees exist.

Pt VI, Line 11B

The governing body reviews all items used in the preparation of the form 990.

Pt VI, Line 19

A copy of the form 990 is available upon request.

Raw XML Appendix398 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION FOLLOWS THE MODIFIED CASH BASIS OF ACCOUNTING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION ASSISTED IN THE ORGANIZATION OF AND PRESERVATION OF THE COMMUNITYS ANNUAL CHRISTMAS BOULEVARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION IS A VOLUNTEER FIRE COMPANY, INDIVIDUALS OVER THE AGE OF 18 ARE ELIGIBLE FOR MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ONLY MEMBERS IN GOOD STANDING MAY VOTE AT THE ANNUAL MEETING TO ELECT MEMBERS OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AMENDMENTS TO THE BYLAWS OF THE ORGANIZATION REQUIRE A 2/3 MAJORITY APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5WRITTEN MEETINGS OF MINUTES ARE MAINTAINED BY THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6NO SUCH COMMITTEES EXIST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE GOVERNING BODY REVIEWS ALL ITEMS USED IN THE PREPARATION OF THE FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8A COPY OF THE FORM 990 IS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt XII, Line 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt III, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 8a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Pt VI, Line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Pt VI, Line 19
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IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0SALEM TOWNSHIP VOL FIRE CO RELEIF FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0232979237
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0637 E 5TH STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0BERWICK
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0PA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd018603
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0true
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt022000
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt129098
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0FMV
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1FMV
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0SALEM TOWNSHIP VOLUNTEER FIRE CO RELIEF FUND
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1SALEM TOWNSHIP VOLUNTEER FIRE CO RELIEF FUND
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0R
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1S
IRS990ScheduleR/TransferFromOtherOrgInd0true
IRS990ScheduleR/TransferToOtherOrgInd0true
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0true
IRS990/StatesWhereCopyOfReturnIsFldCd0PA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0659991
IRS990/TotalAssetsEOYAmt0742792
IRS990/TotalAssetsGrp/BOYAmt0659991
IRS990/TotalAssetsGrp/EOYAmt0742792
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0236004
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt02745
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt06625
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0169318
IRS990/TotalFunctionalExpensesGrp/TotalAmt0178688
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0301086
IRS990/TotalLiabilitiesEOYAmt0275965
IRS990/TotalLiabilitiesGrp/BOYAmt0301086
IRS990/TotalLiabilitiesGrp/EOYAmt0275965
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0358905
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0466827
IRS990/TotalProgramServiceExpensesAmt0169318
IRS990/TotalRevenueGrp/ExclusionAmt050606
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0286610
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0659991
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0742792
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt038 BOMBOY LANE
IRS990/USAddress/CityNm0BERWICK
IRS990/USAddress/StateAbbreviationCd0PA
IRS990/USAddress/ZIPCd018603
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0AMY EVANS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05707593010
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SALEM TOWNSHIP VOLUNTEER FIRE CO #1
ReturnHeader/Filer/BusinessNameControlTxt0SALE
ReturnHeader/Filer/EIN0236298304
ReturnHeader/Filer/PhoneNum05707593010
ReturnHeader/Filer/USAddress/AddressLine1Txt0637 E 5TH STREET
ReturnHeader/Filer/USAddress/CityNm0BERWICK
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd018603
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0263149933
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ND ACCOUNTING AND CONSULTING PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05929 MAIN RD PO BOX 105
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SWEET VALLEY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd018656
ReturnHeader/PreparerPersonGrp/PhoneNum05707527860
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL A DADDIO CPA
ReturnHeader/ReturnTs02025-11-17T04:46:40-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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