Civic Intelligence

Lower Township Rescue Squad

990 • Fiscal year 2018 • EIN 23-7117030

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 01, 2019

Organization Profilewww.lowerrescue.com
PO Box 89Villas, NJ 08251

(609) 889-5142

Siviq Scores

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

Liabilities / Assets

74th percentile

0.27x

Higher debt load relative to assets than 74% of similar nonprofits.

2018 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

51st percentile

0.11x

Higher debt load relative to revenue than 51% of similar nonprofits.

2018 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2018

Net Margin

23rd percentile

-5.6%

Higher net margin than 23% of similar nonprofits.

2018 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

80th percentile

$84,886

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 6.4% of source-year revenue.

2018 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2018

Asset Growth

17th percentile

-7.0%

Faster asset growth than 17% of similar nonprofits.

2018 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

26th percentile

-5.7%

Faster revenue growth than 26% of similar nonprofits.

2018 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets74th percentile

Assets

Down

$541,351

Down $40,479 (-7.0%) from 2017

Net Assets

Down

$397,798

Down $74,378 (-16%) from 2017

Liabilities

Up

$143,553

Up $33,899 (+31%) from 2017

Revenue And Expenses
Liabilities / Revenue51st percentileNet Margin23rd percentile

Revenue

Down

$1,327,670

Down $80,546 (-5.7%) from 2017

Expenses

Up

$1,402,048

Up $54,392 (+4.0%) from 2017

Net Income

Down

-$74,378

Down $134,938 (-223%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth17th percentile

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

$800K$600K$400K$200K$0Assets 2014: $656,811Liabilities 2014: $175,514Net Assets 2014: $481,2972014Assets 2015: $635,353Liabilities 2015: $265,413Net Assets 2015: $369,9402015Assets 2016: $633,121Liabilities 2016: $223,561Net Assets 2016: $409,5602016Assets 2017: $581,830Liabilities 2017: $109,654Net Assets 2017: $472,1762017Assets 2018: $541,351Liabilities 2018: $143,553Net Assets 2018: $397,7982018Assets 2019: $756,942Liabilities 2019: $444,395Net Assets 2019: $312,5472019

Highlighted filing

2018

Assets$541,351
Liabilities$143,553
Net Assets$397,798
Open 2018 Filing

Operations Trend

Revenue Growth26th percentile

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2014: $1,515,847Expenses 2014: $1,607,411Net Income 2014: -$91,5642014Revenue 2015: $1,408,367Expenses 2015: $1,519,724Net Income 2015: -$111,3572015Revenue 2016: $1,455,134Expenses 2016: $1,521,648Net Income 2016: -$66,5142016Revenue 2017: $1,408,216Expenses 2017: $1,347,656Net Income 2017: $60,5602017Revenue 2018: $1,327,670Expenses 2018: $1,402,048Net Income 2018: -$74,3782018Revenue 2019: $1,580,649Expenses 2019: $1,665,900Net Income 2019: -$85,2512019

Highlighted filing

2018

Revenue$1,327,670
Expenses$1,402,048
Net Income-$74,378
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 1, 2019
Return Version
2018v3.1
Gross Receipts
$1,327,670
Mission and Program Overview

Mission

Provide emergency medical care

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$186,509$271,375▲ $84,866
Accounts Receivable$190,329$143,097▼ $47,232
Cash and Non-Interest-Bearing Accounts$104,304$73,787▼ $30,517
Savings and Temporary Cash Investments$89,936$52,340▼ $37,596
Other Notes and Loans Receivable, Net$752$752→ $0
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$581,830$541,351▼ $40,479
Other Assets Total$10,000$0▼ $10,000
Liabilities
Accounts Payable and Accrued Expenses$109,654$143,553▲ $33,899
Total Liabilities$109,654$143,553▲ $33,899
Net Assets / Fund Balance
Unrestricted Net Assets$472,176$397,798▼ $74,378
Total Net Assets Fund Balance$472,176$397,798▼ $74,378
Total Liabilities and Net Assets / Fund Balance$581,830$541,351▼ $40,479

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$142,543$1,113,492$1,256,035
Leasehold Improvements$20,053$95,568$115,621
Land$108,779-$108,779
Buildings-$103,000$103,000
Other Land Buildings-$12,441$12,441
Compensation and Service Providers
Top Officer Pay80th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Kevin HartPresident/ChiefFT$84,886$84,886
Thomas ConradCaptainFT$65,213$65,213

Board Members and Trustees

NameTitle
Anthony KapurelosVice President
Carol KapurelosAssistant Chief
Janet BenezetSecretary
Joy NugentTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$105,400
Program Service Revenue
$1,206,442
Investment Income
$809
Other Revenue
$15,019
All Other Contributions
$400
Change in Net Assets
$-74,378

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,327,670
Revenue Not Reported on Form 990
$48,000
Total Revenue per Audited Statements
$1,375,670
Total Revenue per Form 990
$1,327,670
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$983,229
Other Expenses$418,819
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$691,498$141,632-$833,130
Insurance$90,444$119,890-$210,334
Current Officers, Directors, Trustees, and Key Employees$124,582$25,517-$150,099
All Other Expenses$21,522$7,600-$29,122
Occupancy$11,472$15,206-$26,678
Office Expenses-$15,613-$15,613
Depreciation Depletion$9,640$5,661-$15,301
Fees for Services Other-$14,437-$14,437
Other Expenses$13,527$20,020-$13,527
Advertising-$320-$320
Total Functional Expenses$1,036,152$365,896$0$1,402,048

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,450,048
Expenses per Audited Statements$1,402,048
Total Expenses per Form 990$1,402,048
Expenses Not Reported on Form 990$48,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

“990 is provided to and reviewed by the treasurer prior to filing. Treasurer then files the return after review.”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“Monitoring is done by executive board. If a conflict of interest exists, an internal investigation is done by the board and corrective action is taken if deemed appropriate.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“upon request”

Filing and Contact Details

Filer

Filer Name
Lower Township Rescue Squad
EIN
23-7117030
Phone
6098895142
Address
PO BOX 89, VILLAS, NJ 08251

Signing Officer

Name
Kevin Hart
Title
Chief
Signed
2019-11-01
Discuss with paid preparer
Yes

Organization Details

Voting Board Members
6
Independent Board Members
0
Employees
41
Volunteers
2

Preparer

Firm
Ford Scott & Associates LLC
Address
1535 Haven Avenue, Ocean City, NJ 08226-0538
Preparer
John A Sabella CPA
Phone
6093996333
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2B - Explanation of No Answer

“The organization's financial statements were audited by an independent accountant.”

Financial Statement Notes

Part X : FIN48 Footnote

“The squad regularly reviews and evaluates its tax positions taken in previously filed information returns and as reflected in its financial statements, with regard to issues affecting its tax exempt status, unrelated business income and related matters. The squad believes that in the event of an examination by taxing authorities the squad's positions would prevail based upon the technical merits of such positions. Therefore, the squad has concluded that no tax benefits or liabilities are required to be recognized. The squad is generally no longer subject to examination by the internal revenue service for years before january 1, 2016. Also, the squad is generally no longer subject to examination by the state of new jersey for years before january 1, 2015.”

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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/ReconcilationRevenueExpnssAmt0-74378
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt089936
IRS990/SavingsAndTempCashInvstGrp/EOYAmt052340
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0103000
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0103000
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt048000
IRS990ScheduleD/DonatedServicesUseFcltsAmt048000
IRS990ScheduleD/EquipmentGrp/BookValueAmt0142543
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01113492
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01256035
IRS990ScheduleD/ExpensesNotReportedAmt048000
IRS990ScheduleD/ExpensesSubtotalAmt01402048
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0108779
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0108779
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt020053
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt095568
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0115621
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt012441
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt012441
IRS990ScheduleD/RevenueNotReportedAmt048000
IRS990ScheduleD/RevenueSubtotalAmt01327670
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE SQUAD REGULARLY REVIEWS AND EVALUATES ITS TAX POSITIONS TAKEN IN PREVIOUSLY FILED INFORMATION RETURNS AND AS REFLECTED IN ITS FINANCIAL STATEMENTS, WITH REGARD TO ISSUES AFFECTING ITS TAX EXEMPT STATUS, UNRELATED BUSINESS INCOME AND RELATED MATTERS. THE SQUAD BELIEVES THAT IN THE EVENT OF AN EXAMINATION BY TAXING AUTHORITIES THE SQUAD'S POSITIONS WOULD PREVAIL BASED UPON THE TECHNICAL MERITS OF SUCH POSITIONS. THEREFORE, THE SQUAD HAS CONCLUDED THAT NO TAX BENEFITS OR LIABILITIES ARE REQUIRED TO BE RECOGNIZED. THE SQUAD IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR YEARS BEFORE JANUARY 1, 2016. ALSO, THE SQUAD IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE STATE OF NEW JERSEY FOR YEARS BEFORE JANUARY 1, 2015.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0271375
IRS990ScheduleD/TotalExpensesPerForm990Amt01402048
IRS990ScheduleD/TotalRevenuePerForm990Amt01327670
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01375670
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01450048
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0990 IS PROVIDED TO AND REVIEWED BY THE TREASURER PRIOR TO FILING. TREASURER THEN FILES THE RETURN AFTER REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MONITORING IS DONE BY EXECUTIVE BOARD. IF A CONFLICT OF INTEREST EXISTS, AN INTERNAL INVESTIGATION IS DONE BY THE BOARD AND CORRECTIVE ACTION IS TAKEN IF DEEMED APPROPRIATE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2upon request
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION'S FINANCIAL STATEMENTS WERE AUDITED BY AN INDEPENDENT ACCOUNTANT.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XII, LINE 2B - EXPLANATION OF NO ANSWER
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0NJ
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0581830
IRS990/TotalAssetsEOYAmt0541351
IRS990/TotalAssetsGrp/BOYAmt0581830
IRS990/TotalAssetsGrp/EOYAmt0541351
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0105400
IRS990/TotalEmployeeCnt041
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0365896
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01036152
IRS990/TotalFunctionalExpensesGrp/TotalAmt01402048
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0109654
IRS990/TotalLiabilitiesEOYAmt0143553
IRS990/TotalLiabilitiesGrp/BOYAmt0109654
IRS990/TotalLiabilitiesGrp/EOYAmt0143553
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0472176
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0397798
IRS990/TotalProgramServiceExpensesAmt01036152
IRS990/TotalProgramServiceRevenueAmt01206442
IRS990/TotalReportableCompFromOrgAmt0150099
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01222270
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01327670
IRS990/TotalVolunteersCnt02
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0581830
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0541351
IRS990/TravelGrp/TotalAmt00
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0472176
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0397798
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 89
IRS990/USAddress/CityNm0VILLAS
IRS990/USAddress/StateAbbreviationCd0NJ
IRS990/USAddress/ZIPCd008251
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0www.lowerrescue.com
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02020-01-14 16:20:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Kevin Hart
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHIEF
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-11-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LOWER TOWNSHIP RESCUE SQUAD
ReturnHeader/Filer/BusinessNameControlTxt0LOWE
ReturnHeader/Filer/EIN0237117030
ReturnHeader/Filer/PhoneNum06098895142
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 89
ReturnHeader/Filer/USAddress/CityNm0VILLAS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NJ
ReturnHeader/Filer/USAddress/ZIPCd008251
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0222087086
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Ford Scott & Associates LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01535 Haven Avenue
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Ocean City
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NJ
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0082260538
ReturnHeader/PreparerPersonGrp/PhoneNum06093996333
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0John A Sabella CPA
ReturnHeader/ReturnTs02019-11-01T13:29:37-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

Document Assets

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$541,351
Liabilities
$143,553
Net assets
$397,798
Revenue
$1,327,670
Expenses
$1,402,048
Net income
-$74,378
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2019Detailed filing. Detailed filing data is available for this year.$0.76$0.44$0.31$1.58$1.67$0.09
2018Detailed filing. Detailed filing data is available for this year.$0.54$0.14$0.40$1.33$1.40$0.07
2017Detailed filing. Detailed filing data is available for this year.$0.58$0.11$0.47$1.41$1.35$0.06
2016Detailed filing. Detailed filing data is available for this year.$0.63$0.22$0.41$1.46$1.52$0.07
2015Detailed filing. Detailed filing data is available for this year.$0.64$0.27$0.37$1.41$1.52$0.11
2014Detailed filing. Detailed filing data is available for this year.$0.66$0.18$0.48$1.52$1.61$0.09