Civic Intelligence

Rescue Fire Company No 1 Inc

990 • Fiscal year 2015 • EIN 23-6445840

Jan 01, 2015 to Dec 31, 2015 • Filed on Jun 29, 2016

50 South School PlaceDallastown, PA 17313

(717) 741-0205

Siviq Scores

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

Liabilities / Assets

13th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

13th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

85th percentile

31%

Higher net margin than 85% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

35th percentile

$1,830

Higher top officer pay than 35% of similar nonprofits.

Top officer pay equals 0.4% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

78th percentile

15%

Faster asset growth than 78% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

85th percentile

38%

Faster revenue growth than 85% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Up

$1,693,820

Up $216,230 (+15%) from 2014

Net Assets

Up

$1,693,820

Up $216,230 (+15%) from 2014

Liabilities

Flat

$0

Flat from 2014

Revenue

Up

$512,673

Up $141,663 (+38%) from 2014

Expenses

Down

$354,843

Down $28,866 (-7.5%) from 2014

Net Income

Up

$157,830

Up $170,529 (+1343%) from 2014

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $1,463,203Liabilities 2010: $0Net Assets 2010: $1,463,2032010Assets 2011: $1,475,531Liabilities 2011: $0Net Assets 2011: $1,475,5312011Assets 2012: $1,393,366Liabilities 2012: $0Net Assets 2012: $1,393,3662012Assets 2013: $1,490,289Liabilities 2013: $0Net Assets 2013: $1,490,2892013Assets 2014: $1,477,590Liabilities 2014: $0Net Assets 2014: $1,477,5902014Assets 2015: $1,693,820Liabilities 2015: $0Net Assets 2015: $1,693,8202015Assets 2016: $1,721,042Liabilities 2016: $0Net Assets 2016: $1,721,0422016Assets 2017: $1,938,967Liabilities 2017: $0Net Assets 2017: $1,938,9672017Assets 2018: $1,962,449Liabilities 2018: $0Net Assets 2018: $1,962,4492018Assets 2019: $1,988,554Liabilities 2019: $0Net Assets 2019: $1,988,5542019Assets 2020: $1,863,449Liabilities 2020: $0Net Assets 2020: $1,863,4492020

Highlighted filing

2015

Assets$1,693,820
Liabilities$0
Net Assets$1,693,820

Operations Trend

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

$800K$600K$400K$200K$0-$200KExpenses 2010: $474,3302010Expenses 2011: $401,1282011Expenses 2012: $516,3782012Revenue 2013: $455,477Expenses 2013: $358,554Net Income 2013: $96,9232013Revenue 2014: $371,010Expenses 2014: $383,709Net Income 2014: -$12,6992014Revenue 2015: $512,673Expenses 2015: $354,843Net Income 2015: $157,8302015Revenue 2016: $375,901Expenses 2016: $348,679Net Income 2016: $27,2222016Revenue 2017: $617,366Expenses 2017: $399,441Net Income 2017: $217,9252017Revenue 2018: $411,800Expenses 2018: $424,202Net Income 2018: -$12,4022018Revenue 2019: $418,019Expenses 2019: $391,914Net Income 2019: $26,1052019Revenue 2020: $269,076Expenses 2020: $394,181Net Income 2020: -$125,1052020

Highlighted filing

2015

Revenue$512,673
Expenses$354,843
Net Income$157,830
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Jun 29, 2016
Return Version
2015v2.1
Gross Receipts
$854,417
Mission and Program Overview

Mission

The organization is a volunteer fire company that provides fire protection and rescue services to the residents and visitors of dallastown borough, york county, pennsylvania and nearby communities.

Fire protection and fire safety for the borough of dallastown and surrounding communities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$677,893$683,396▲ $5,503
Investments in Publicly Traded Securities$560,162$597,802▲ $37,640
Savings and Temporary Cash Investments$220,201$348,949▲ $128,748
Cash and Non-Interest-Bearing Accounts$334--
Total Assets$1,477,590$1,693,820▲ $216,230
Other Assets Total$19,000$63,673▲ $44,673
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$1,467,111$1,682,999▲ $215,888
Temporarily Rstr Net Assets$10,479$10,821▲ $342
Total Net Assets Fund Balance$1,477,590$1,693,820▲ $216,230
Total Liabilities and Net Assets / Fund Balance$1,477,590$1,693,820▲ $216,230

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$402,202$2,169,183$2,571,385
Buildings$122,639$804,475$927,114
Leasehold Improvements$84,641$56,908$141,549
Land$73,820-$73,820
Other Land Buildings$94$28,420$28,514
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Walter E RomesbergFinancial Secretary-$1,830$1,830
Richard RutledgeTreasurer GeneralPT$400$400
Sandy R YanceyTreasurer Enterprise Acct-$400$400
Benjamin L BoldenAsst Secretary-$125$125

Board Members and Trustees

NameTitle
Patrick a NollPresident
Daniel P Deller1st Vice President
Quay L Markel2nd Vice President
Dale L Ehrhart JrTrustee
Darryl EhrhartTrustee
Matthew ShieldsTrustee
Richard StaubTrustee
Vincent WilliamsTrustee
Dennis E ListAsst Financial Secretary
Pamela a ListAsst Treasurer
Holly L FrockSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$383,802
Program Service Revenue
$0
Investment Income
$23,768
Other Revenue
$105,103
All Other Contributions
$188,338
Change in Net Assets
$157,830

Audited Revenue Reconciliation

Revenue per Audited Statements
$820,997
Revenue Not Reported on Financial Statements
$-308,324
Revenue Not Reported on Form 990
$45,157
Other Revenue Adjustments
$-308,324
Total Revenue per Audited Statements
$866,154
Total Revenue per Form 990
$512,673
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$252,921
Salaries, Compensation, and Employee Benefits$98,106
Total Fundraising Expense$79,360
Professional Fundraising Fees$3,816
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$85,418$9,491$2,585$97,494
Pension Plan Contributions$96,050--$96,050
Occupancy$364$41$37,040$37,445
Office Expenses$6,055$673$22,794$29,522
Other Expenses$22,243$2,564$6,274$22,243
All Other Expenses$4,367$485$6,851$11,703
Fees for Services Accounting-$7,750-$7,750
Insurance$6,902$767-$7,669
Fees for Services Other-$4,192-$4,192
Fees for Services Professional Fundraising--$3,816$3,816
Fees for Service Investment Mgmnt Fees-$2,989-$2,989
Current Officers, Directors, Trustees, and Key Employees-$1,050-$1,050
Other Employee Benefits$1,006--$1,006
Total Functional Expenses$245,481$30,002$79,360$354,843

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$708,324
Expenses per Audited Statements$354,843
Total Expenses per Form 990$354,843
Expenses Not Reported on Form 990$353,481
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$356,525
Gaming Direct Expenses$243,657
Fundraising Direct Expenses$64,667
Fundraising Gross Income$25,734
Professional Fundraising Fees$3,816

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Photo Fundraiser$6,640$6,640-$6,640
Turkey Supper$6,042$6,042-$6,042
Total Events$18,029$18,029$484$17,545
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
Audit committee
No
Backup withholding compliance
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
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

Dale l ehrhart jr, board trustee and darryl ehrhart, board trustee - family relationship

Form 990, Part VI, Section A, Line 6

There shall be six (6) classifications of membership: active member: one who is not an active member of any other fire company, attends a minimum of 4 regular meetings per year, attends at least 25% of work details and fund raising activities and attends at least 33% of all fire calls and training sessions. An active member may receive gear from the company at the discretion of the trustees when the above requirements are met and continue to be maintained for each activity. The member's eligibility to keep gear shall be reviewed quarterly by the trustees. Contributing member: one who is not an active member of any other fire company, attends a minimum of 4 regular meetings per year and attends other fire company functions and activities as available. Social member: one who maintains membership through payment of annual dues and attends meetings or other fire company functions and activities, but not enough for active or contributing member status. A social member shall have no voting rights at meetings or be eligible to hold any office. Honorary member: one who, upon making a one-time payment is voted into membership according to article iv section 1 of the bylaws. Present members, upon said payment, shall become honorary members for life. An honorary member shall have no voting rights at meetings unless said member meets the requirements of a contributing or active member. An honorary member shall not be eligible to hold any office unless said member meets the requirements of article viii of the bylaws. The amount of the aforementioned payment shall be determined by the membership at the regular july meeting for the following year. Life member: one who has completed 25 years of faithful service to the company and upon recommendation of the life membership committee is approved by the company. A life member shall be exonerated from further payment of fire company dues. Junior member: one who is 14 thru 17 years of age, is not a member of any other fire company and attends fire company functions and activities as available. Junior members will not be eligible to attend fire company meetings or have voting privileges. Junior members shall hold their own monthly meetings. The junior members shall establish and adopt their own constitution and bylaws, by which they shall abide, as well as the constitution and bylaws and the working rules and regulations of the fire company.

Form 990, Part VI, Section A, Line 7A

Active, contributing, and life members who have attended at least four (4) of the previous twelve (12) regular meetings shall have the right to vote at the december meeting for the election of officers.

Form 990, Part VI, Section A, Line 8B

There are no committees with the authority to act on behalf of the governing body. Any actions required by a committee are approved by the board of directors.

Form 990, Part VI, Section B, Line 11

The president and the treasurers review the 990 before it is filed and then final drafts are given to all the board members before filing.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents and financial statements available upon request. They have no conflict of interest policy. The organization includes a copy of its financial statements with the state registration filed with the pennsylvania department of state, bureau of charitable organizations. These documents are a matter of public record and can be viewed at the bureau office.

Filing and Contact Details

Filer

Filer Name
Rescue Fire Company No1 Inc
EIN
23-6445840
Phone
7177410205
Address
50 SOUTH SCHOOL PLACE, DALLASTOWN, PA 17313

Signing Officer

Name
Patrick a Noll
Title
President
Phone
7177410205
Signed
2016-06-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Patrick a Noll
Formed
1975
Legal Domicile
Pa
Voting Board Members
15
Independent Board Members
15
Employees
0
Volunteers
73

Preparer

Firm
Stambaugh Ness Pc
Address
2600 EASTERN BLVD STE 101, YORK, PA 17402-2916
Preparer
Nikki L Bardin CPA
Phone
7177576999
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 1:

The audited financial statements have been prepared on the modified cash basis since the statements include property and equipment which have been capitalized at cost with a provision for related depreciation. Consequently, revenues are recognized when received and certain expenses and assets are recognized when cash is disbursed rather than when the obligation is incurred. This basis differs from accounting principles generally accepted in the united states of america primarily because the organization has not reported its investments at fair value, and has not accrued investment income, recorded assets for contributions and other receivables, recorded liabilities for accounts payable to vendors, and has not accrued the benefit cost associated with the length of service awards program.

Financial Statement Notes

PART X, LINE 2:

The organization is exempt from federal income tax under section 501(a) of the internal revenue code as an organization described in section 501(c)(3). In addition, the organization is also exempt from pennsylvania income taxes. The exempt organization tax returns of the organization before 2012 are no longer subject to examination.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Transfers (revenue and expense net to zero) 45,157.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Direct fundraising and gaming expenses -308,324.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Direct fundraising and gaming expenses 308,324. Transfers (revenue and expense net to zero) 45,157.

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IRS990/Form990PartVIISectionAGrp/TitleTxt11TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt12TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt13TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt14TRUSTEE
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IRS990/FormationYr01975
IRS990/FormerOfcrEmployeesListedInd00
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IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd01
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IRS990/GainOrLossGrp/SecuritiesAmt04861
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IRS990/MembersOrStockholdersInd01
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IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE ORGANIZATION IS A VOLUNTEER FIRE COMPANY THAT PROVIDES FIRE PROTECTION AND RESCUE SERVICES TO THE RESIDENTS AND VISITORS OF DALLASTOWN BOROUGH, YORK COUNTY, PENNSYLVANIA AND NEARBY COMMUNITIES.
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IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0122639
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IRS990ScheduleD/ExpensesNotReportedAmt0353481
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IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt073820
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt084641
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt056908
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IRS990ScheduleD/OtherRevenuesNotIncludedAmt0-308324
IRS990ScheduleD/RevenueNotReportedAmt045157
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0-308324

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