Civic Intelligence

West Finley Volunteer Fire Department

EIN 23-7092154 • 501(c)4 • West Finley, PA

Pub. 78 Eligible

Profile

Volunteer fire company, organized to extinquish fires and protect life and property in the community and surrounding communities. To help with medical emergencies.

908 Majorsville RoadWest Finley, PA 15377

n/A

Siviq Scores

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

Liabilities / Assets

89th percentile

0.40x

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

501(c)4 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

90th percentile

0.40x

Higher debt load relative to revenue than 90% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2024

Net Margin

62nd percentile

8.0%

Higher net margin than 62% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2024

Top Officer Pay

89th percentile

$0

Higher top officer pay than 89% of similar nonprofits.

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

501(c)4 • <$500k nonprofits • Source year 2024

Asset Growth

45th percentile

-4.2%

Faster asset growth than 45% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

76th percentile

19%

Faster revenue growth than 76% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$224,571

Down $9,784 (-4.2%) from 2023

Liabilities

Down

$89,099

Down $27,464 (-24%) from 2023

Net Assets

Up

$135,472

Up $17,680 (+15%) from 2023

Revenue

Up

$221,711

Up $35,224 (+19%) from 2023

Expenses

Up

$204,031

Up $26,688 (+15%) from 2023

Net Income

Up

$17,680

Up $8,536 (+93%) from 2023

Trend Graphs

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2014: $352,254Liabilities 2014: $98,335Net Assets 2014: $253,9192014Assets 2015: $344,862Liabilities 2015: $89,326Net Assets 2015: $255,5362015Assets 2016: $314,742Liabilities 2016: $89,326Net Assets 2016: $225,4162016Assets 2017: $264,225Liabilities 2017: $79,889Net Assets 2017: $184,3362017Assets 2018: $301,946Liabilities 2018: $70,004Net Assets 2018: $231,9422018Assets 2019: $312,677Liabilities 2019: $205,474Net Assets 2019: $107,2032019Assets 2020: $276,578Liabilities 2020: $185,294Net Assets 2020: $91,2842020Assets 2021: $231,966Liabilities 2021: $161,584Net Assets 2021: $70,3822021Assets 2022: $251,628Liabilities 2022: $142,980Net Assets 2022: $108,6482022Assets 2023: $234,355Liabilities 2023: $116,563Net Assets 2023: $117,7922023Assets 2024: $224,571Liabilities 2024: $89,099Net Assets 2024: $135,4722024

Highlighted filing

2024

Assets$224,571
Liabilities$89,099
Net Assets$135,472

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2014: $111,279Expenses 2014: $128,678Net Income 2014: -$17,3992014Revenue 2015: $141,563Expenses 2015: $139,946Net Income 2015: $1,6172015Revenue 2016: $124,985Expenses 2016: $155,105Net Income 2016: -$30,1202016Revenue 2017: $131,129Expenses 2017: $172,209Net Income 2017: -$41,0802017Revenue 2018: $179,322Expenses 2018: $132,577Net Income 2018: $46,7452018Revenue 2019: $156,113Expenses 2019: $125,343Net Income 2019: $30,7702019Revenue 2020: $273,174Expenses 2020: $289,093Net Income 2020: -$15,9192020Revenue 2021: $157,364Expenses 2021: $178,266Net Income 2021: -$20,9022021Revenue 2022: $237,261Expenses 2022: $192,190Net Income 2022: $45,0712022Revenue 2023: $186,487Expenses 2023: $177,343Net Income 2023: $9,1442023Revenue 2024: $221,711Expenses 2024: $204,031Net Income 2024: $17,6802024

Highlighted filing

2024

Revenue$221,711
Expenses$204,031
Net Income$17,680

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 7, 2025
Return Version
2024v5.0
Gross Receipts
$276,814
Mission and Program Overview

Mission

Volunteer fire company, organized to extinquish fires and protect life and property in the community and surrounding communities. To help with medical emergencies.

Volunteer fire company, organized to extinquish fires and protect life and property of all who reside in the community and those of the surrounding communities. To help in medical emergencies.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$179,489$166,531▼ $12,958
Land, Buildings, and Equipment, Net$54,866$37,530▼ $17,336
Savings and Temporary Cash Investments-$20,510-
Total Assets$234,355$224,571▼ $9,784
Liabilities
Mortgage Notes Payable Secured by Investment Property$116,563$89,099▼ $27,464
Total Liabilities$116,563$89,099▼ $27,464
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$117,792$135,472▲ $17,680
Total Net Assets Fund Balance$117,792$135,472▲ $17,680
Total Liabilities and Net Assets / Fund Balance$234,355$224,571▼ $9,784

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$833$614,159$614,992
Buildings-$90,000$90,000
Other Land Buildings$18,135$24,434$42,569
Leasehold Improvements$8,562$25,476$34,038
Land$10,000-$10,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
John GarrettPresident/di
Rick FitzsimmonsDirector
Steve EmeryDirector
Dave DadyChaplin
Ashley IngramSecretary
Cathy EmeryTreasurer
Mary J ShookVice-preside
Revenue and Support

Revenue Composition

Contributions and Grants
$172,223
Program Service Revenue
$3,524
Investment Income
$514
Other Revenue
$45,450
All Other Contributions
$95,780
Change in Net Assets
$17,680
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$204,031
Total Fundraising Expense$3,628
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$45,504--$45,504
Depreciation Depletion$17,783--$17,783
Insurance$12,638--$12,638
All Other Expenses$4,885--$4,885
Interest$4,621--$4,621
Office Expenses$477-$3,628$4,105
Other Expenses$2,168--$2,168
Fees for Services Accounting$900--$900
Fees for Services Other$225--$225
Total Functional Expenses$200,403$0$3,628$204,031
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$78,930
Gaming Direct Expenses$55,103
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
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
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

Cathy emery stephen emery treasurer director spouse

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

A nominating committee for the purpose of nominating candidates for election to the various offices of the company shall be composed of three members, appointed by the president during the regular october meeting. Additional nominations may be made from the floor during the regular november meeting, at which time the nominations will be closed. Write-in candidates for the same offices will be made during the regular november meeting, at which time the regular voting will be done also. The officers shall be chosen by secret ballot, at the first stated meeting night of november. Election of officers shall be determined by majority of the votes cast. Further, any committees to be appointed by the president shall be appointed at the first stated meeting night of january, when the newly elected officers shall take command of the company. If a vacancy shall occur among the officers between the time of the annual elections, such vacancy shall be filled by ballot at the next regular stated meeting night of the company. All officers shall be elected for a period of one year, with the exception of the board of directors, who shall be elected as follows: at the first regular election, one director shall be elected for one year, one for two years, and one for three years. Thereafter, one director shall be elected each year.

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

Form 990 was given to the board of directors for review and approval before filing.

Form 990, Page 6, Part VI, Line 19

Form 990 is available to the general public with written notification at least three days in advance.

Filing and Contact Details

Filer

Filer Name
West Finley Volunteer Fire Company
EIN
23-7092154
Phone
7244283111
Address
908 MAJORSVILLE ROAD, WEST FINLEY, PA 15377

Signing Officer

Name
Cathy Emery
Title
Treasurer
Phone
7244283111
Signed
2025-11-07

Organization Details

Principal Officer
John Garrett
Voting Board Members
6
Independent Board Members
6
Employees
0

Preparer

Firm
Clark and Company LLC
Address
621 N MAIN ST, WASHINGTON, PA 15301
Preparer
Dana L Mccann
Phone
7242251790
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Schedule g activities are needed to raise funds in order to carry on the daily operations of the fire department, to purchase safety equipment, to provide training to the volunteers all to keep the surrounding communities safe.

Form 990, Part X

During the 2024 tax year assets were reclassified into more appropriate catagories. This reclassification did not affect the balance sheet, as neither the cost basis nor depreciation were changed. This reclassification only affected the breakdown on form 990, schedule d, part vi land, buildings and equipment.

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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0194172
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt093594
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0601917
IRS990ScheduleA/TotalSupportAmt0920581
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/DepreciationAmt090000
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt090000
IRS990ScheduleD/EquipmentGrp/BookValueAmt0833
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0614159
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0614992
IRS990ScheduleD/LandGrp/BookValueAmt010000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt010000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt08562
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt025476
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt034038
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt018135
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt024434
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt042569
IRS990ScheduleD/TotalBookValueLandBuildingsAmt037530
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt0844
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt019300
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt020144
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt055103
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt01753
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt077177
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt078930
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt023827
IRS990ScheduleG/GamingInformationGrp/NonCashPrizesOtherGamingAmt010500
IRS990ScheduleG/GamingInformationGrp/NonCashPrizesTotalGamingAmt010500
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt024431
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt024459
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt028
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoPct01.00000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingPct01.00000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0CATHY EMERY
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0481 WEST FINLEY ROAD
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0WEST FINLEY
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0PA
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd015377
IRS990ScheduleG/StatesWhereGamingConductedCd0PA
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SCHEDULE G ACTIVITIES ARE NEEDED TO RAISE FUNDS IN ORDER TO CARRY ON THE DAILY OPERATIONS OF THE FIRE DEPARTMENT, TO PURCHASE SAFETY EQUIPMENT, TO PROVIDE TRAINING TO THE VOLUNTEERS ALL TO KEEP THE SURROUNDING COMMUNITIES SAFE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CATHY EMERY STEPHEN EMERY TREASURER DIRECTOR SPOUSE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A NOMINATING COMMITTEE FOR THE PURPOSE OF NOMINATING CANDIDATES FOR ELECTION TO THE VARIOUS OFFICES OF THE COMPANY SHALL BE COMPOSED OF THREE MEMBERS, APPOINTED BY THE PRESIDENT DURING THE REGULAR OCTOBER MEETING. ADDITIONAL NOMINATIONS MAY BE MADE FROM THE FLOOR DURING THE REGULAR NOVEMBER MEETING, AT WHICH TIME THE NOMINATIONS WILL BE CLOSED. WRITE-IN CANDIDATES FOR THE SAME OFFICES WILL BE MADE DURING THE REGULAR NOVEMBER MEETING, AT WHICH TIME THE REGULAR VOTING WILL BE DONE ALSO. THE OFFICERS SHALL BE CHOSEN BY SECRET BALLOT, AT THE FIRST STATED MEETING NIGHT OF NOVEMBER. ELECTION OF OFFICERS SHALL BE DETERMINED BY MAJORITY OF THE VOTES CAST. FURTHER, ANY COMMITTEES TO BE APPOINTED BY THE PRESIDENT SHALL BE APPOINTED AT THE FIRST STATED MEETING NIGHT OF JANUARY, WHEN THE NEWLY ELECTED OFFICERS SHALL TAKE COMMAND OF THE COMPANY. IF A VACANCY SHALL OCCUR AMONG THE OFFICERS BETWEEN THE TIME OF THE ANNUAL ELECTIONS, SUCH VACANCY SHALL BE FILLED BY BALLOT AT THE NEXT REGULAR STATED MEETING NIGHT OF THE COMPANY. ALL OFFICERS SHALL BE ELECTED FOR A PERIOD OF ONE YEAR, WITH THE EXCEPTION OF THE BOARD OF DIRECTORS, WHO SHALL BE ELECTED AS FOLLOWS: AT THE FIRST REGULAR ELECTION, ONE DIRECTOR SHALL BE ELECTED FOR ONE YEAR, ONE FOR TWO YEARS, AND ONE FOR THREE YEARS. THEREAFTER, ONE DIRECTOR SHALL BE ELECTED EACH YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 WAS GIVEN TO THE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FORM 990 IS AVAILABLE TO THE GENERAL PUBLIC WITH WRITTEN NOTIFICATION AT LEAST THREE DAYS IN ADVANCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DURING THE 2024 TAX YEAR ASSETS WERE RECLASSIFIED INTO MORE APPROPRIATE CATAGORIES. THIS RECLASSIFICATION DID NOT AFFECT THE BALANCE SHEET, AS NEITHER THE COST BASIS NOR DEPRECIATION WERE CHANGED. THIS RECLASSIFICATION ONLY AFFECTED THE BREAKDOWN ON FORM 990, SCHEDULE D, PART VI LAND, BUILDINGS AND EQUIPMENT.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART X
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0234355
IRS990/TotalAssetsEOYAmt0224571
IRS990/TotalAssetsGrp/BOYAmt0234355
IRS990/TotalAssetsGrp/EOYAmt0224571
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0172223
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt03628
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0200403
IRS990/TotalFunctionalExpensesGrp/TotalAmt0204031
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0116563
IRS990/TotalLiabilitiesEOYAmt089099
IRS990/TotalLiabilitiesGrp/BOYAmt0116563
IRS990/TotalLiabilitiesGrp/EOYAmt089099
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0117792
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0135472
IRS990/TotalOtherProgSrvcExpenseAmt019535
IRS990/TotalProgramServiceExpensesAmt0200403
IRS990/TotalProgramServiceRevenueAmt03524
IRS990/TotalRevenueGrp/ExclusionAmt049488
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0221711
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0234355
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0224571
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0857 WEST FINLEY ROAD
IRS990/USAddress/CityNm0WEST FINLEY
IRS990/USAddress/StateAbbreviationCd0PA
IRS990/USAddress/ZIPCd015377
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0CATHY EMERY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07244283111
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WEST FINLEY VOLUNTEER FIRE COMPANY
ReturnHeader/Filer/BusinessNameControlTxt0WEST
ReturnHeader/Filer/EIN0237092154
ReturnHeader/Filer/PhoneNum07244283111
ReturnHeader/Filer/USAddress/AddressLine1Txt0908 MAJORSVILLE ROAD
ReturnHeader/Filer/USAddress/CityNm0WEST FINLEY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd015377
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0464320875
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CLARK AND COMPANY LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0621 N MAIN ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WASHINGTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd015301
ReturnHeader/PreparerPersonGrp/PhoneNum07242251790
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DANA L MCCANN
ReturnHeader/ReturnTs02025-11-13T16:08:59-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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