Civic Intelligence

Upper Makefield Fire Company

990 • Fiscal year 2015 • EIN 23-7103972

Jul 01, 2014 to Jun 30, 2015 • Filed on Jan 18, 2016

PO Box 125Washington Crossing, PA 18977

(215) 493-5200

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.36x

Higher debt load relative to assets than 72% of similar nonprofits.

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

Liabilities / Revenue

89th percentile

1.86x

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

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

Net Margin

89th percentile

41%

Higher net margin than 89% of similar nonprofits.

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

Top Officer Pay

35th percentile

$3,600

Higher top officer pay than 35% of similar nonprofits.

Top officer pay equals 0.8% of source-year revenue.

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

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2015

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2015

Assets

$2,444,422

No earlier filing loaded for comparison.

Net Assets

$1,572,797

No earlier filing loaded for comparison.

Liabilities

$871,625

No earlier filing loaded for comparison.

Revenue

$469,409

No earlier filing loaded for comparison.

Expenses

$275,225

No earlier filing loaded for comparison.

Net Income

$194,184

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2015: $2,444,422Liabilities 2015: $871,625Net Assets 2015: $1,572,7972015Assets 2016: $2,561,195Liabilities 2016: $799,693Net Assets 2016: $1,761,5022016Assets 2017: $2,422,379Liabilities 2017: $722,274Net Assets 2017: $1,700,1052017Assets 2018: $2,370,478Liabilities 2018: $631,683Net Assets 2018: $1,738,7952018Assets 2019: $2,194,590Liabilities 2019: $514,298Net Assets 2019: $1,680,2922019Assets 2020: $1,894,331Liabilities 2020: $434,375Net Assets 2020: $1,459,9562020Assets 2021: $1,777,101Liabilities 2021: $355,589Net Assets 2021: $1,421,5122021Assets 2022: $1,726,834Liabilities 2022: $272,014Net Assets 2022: $1,454,8202022Assets 2023: $1,633,570Liabilities 2023: $207,365Net Assets 2023: $1,426,2052023Assets 2024: $1,677,316Liabilities 2024: $135,192Net Assets 2024: $1,542,1242024Assets 2025: $1,671,431Liabilities 2025: $65,713Net Assets 2025: $1,605,7182025

Highlighted filing

2015

Assets$2,444,422
Liabilities$871,625
Net Assets$1,572,797

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2015: $469,409Expenses 2015: $275,225Net Income 2015: $194,1842015Revenue 2016: $475,610Expenses 2016: $286,905Net Income 2016: $188,7052016Revenue 2017: $320,713Expenses 2017: $382,110Net Income 2017: -$61,3972017Revenue 2018: $417,642Expenses 2018: $378,952Net Income 2018: $38,6902018Revenue 2019: $330,032Expenses 2019: $388,535Net Income 2019: -$58,5032019Revenue 2020: $425,107Expenses 2020: $645,443Net Income 2020: -$220,3362020Revenue 2021: $304,794Expenses 2021: $343,238Net Income 2021: -$38,4442021Revenue 2022: $394,179Expenses 2022: $360,871Net Income 2022: $33,3082022Revenue 2023: $409,703Expenses 2023: $438,318Net Income 2023: -$28,6152023Revenue 2024: $484,445Expenses 2024: $368,526Net Income 2024: $115,9192024Revenue 2025: $587,422Expenses 2025: $523,828Net Income 2025: $63,5942025

Highlighted filing

2015

Revenue$469,409
Expenses$275,225
Net Income$194,184
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Jan 18, 2016
Return Version
2014v6.0
Gross Receipts
$469,409
Mission and Program Overview

Mission

Providing fire protection services on behalf of the upper makefield township community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,048,115$2,031,407▼ $16,708
Savings and Temporary Cash Investments$204,081$324,854▲ $120,773
Cash and Non-Interest-Bearing Accounts$9,510$88,161▲ $78,651
Total Assets$2,261,706$2,444,422▲ $182,716
Liabilities
Mortgage Notes Payable Secured by Investment Property$883,093$871,625▼ $11,468
Total Liabilities$883,093$871,625▼ $11,468
Net Assets / Fund Balance
Unrestricted Net Assets$1,378,613$1,572,797▲ $194,184
Total Net Assets Fund Balance$1,378,613$1,572,797▲ $194,184
Total Liabilities and Net Assets / Fund Balance$2,261,706$2,444,422▲ $182,716

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$494,294$1,906,498$2,400,792
Buildings$1,537,113$513,844$2,050,957
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
James a BarryTreasurerPT$3,600$3,600

Board Members and Trustees

NameTitle
Barton KraussPresident
Richard WatheyVice-president
Robert Kay SrHead Trustee
Edward CoffTrustee
George PickeringTrustee
Glen SaltTrustee
Peter CheyneyTrustee
Grant McninchSecretary
Eric KaufmannTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$420,771
Program Service Revenue
$39,015
Investment Income
$7,773
Other Revenue
$1,850
All Other Contributions
$83,508
Change in Net Assets
$194,184
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$273,125
Total Fundraising Expense$5,531
Salaries, Compensation, and Employee Benefits$2,100
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$139,284--$139,284
Occupancy$48,251--$48,251
Interest$26,325--$26,325
Office Expenses-$4,780$2,027$6,807
Insurance$5,811--$5,811
Other Expenses$6,907-$3,504$3,504
All Other Expenses$3,145--$3,145
Current Officers, Directors, Trustees, and Key Employees-$2,100-$2,100
Fees for Services Accounting-$870-$870
Information Technology-$197-$197
Total Functional Expenses$261,747$7,947$5,531$275,225
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Carnival$25,845---
Italian Buffet$11,295---
Total Events$37,140---
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 family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

MEMBERS.

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

Annual election by members.

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

Members vote for approval.

Form 990, Part VI, Section B, Line 11

Review by executive committee prior to filing.

Form 990, Part VI, Section B, Line 15

Annual review by executive committee.

Form 990, Part VI, Section C, Line 19

Available upon request at fire company headquarters.

Filing and Contact Details

Filer

Filer Name
Upper Makefield Fire Company
EIN
23-7103972
Phone
2154935200
Address
PO BOX 125, WASHINGTON CROSSING, PA 18977

Signing Officer

Name
Eric Kaufmann
Title
Treasurer
Phone
2154935200
Signed
2016-01-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Eric Kaufmann
Formed
1967
Legal Domicile
Pa
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
85

Preparer

Firm
Smart Devine
Address
1600 MARKET STREET, PHILADELPHIA, PA 19103
Preparer
Justin Nepo
Phone
2676707300
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IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt027701
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt018857
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt017150
IRS990ScheduleA/OtherIncome170Grp/TotalAmt085059
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.94450
IRS990ScheduleA/PublicSupportPY170Pct00.92660
IRS990ScheduleA/PublicSupportTotal170Amt01593429
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearAmt0300000
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus2YearsAmt0160000
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus3YearsAmt0305000
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus4YearsAmt090000
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt0855000
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0420771
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0110479
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0252036
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0402338
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0407805
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01593429
IRS990ScheduleA/TotalSupportAmt01687075
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt01537113
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0513844
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02050957
IRS990ScheduleD/EquipmentGrp/BookValueAmt0494294
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01906498
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02400792
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02031407
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt037140
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt025845
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt011295
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0CARNIVAL
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0ITALIAN BUFFET
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt025845
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt011295
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt037140
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ANNUAL ELECTION BY MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS VOTE FOR APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3REVIEW BY EXECUTIVE COMMITTEE PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ANNUAL REVIEW BY EXECUTIVE COMMITTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5AVAILABLE UPON REQUEST AT FIRE COMPANY HEADQUARTERS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0UPPER MAKEFIELD FIRE COMPANY RELIEF ASSOCIATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0232626426
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(4)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0PA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0PROVIDES COMMUNICATION AND SAFETY EQUIPMENT FOR EMERGENCY SERVICE PERSONNEL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0PO BOX 125
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0WASHINGTON CROSSING
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0PA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd018977
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0377884
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0COST
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0UPPER MAKEFIELD FIRE COMPANY RELIEF ASSOCIATION
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0N
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02261706
IRS990/TotalAssetsEOYAmt02444422
IRS990/TotalAssetsGrp/BOYAmt02261706
IRS990/TotalAssetsGrp/EOYAmt02444422
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0420771
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt05531
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt07947
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0261747
IRS990/TotalFunctionalExpensesGrp/TotalAmt0275225
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0883093
IRS990/TotalLiabilitiesEOYAmt0871625
IRS990/TotalLiabilitiesGrp/BOYAmt0883093

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