Civic Intelligence

Mount Pleasant Volunteer Fire Department

990 • Fiscal year 2013 • EIN 25-0919572

Jan 01, 2013 to Dec 31, 2013 • Filed on May 12, 2014

100 S Church Street15666

(724) 547-8501

Siviq Scores

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

Liabilities / Assets

43rd percentile

0.06x

Higher debt load relative to assets than 43% of similar nonprofits.

2013 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

75th percentile

0.67x

Higher debt load relative to revenue than 75% of similar nonprofits.

2013 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2013

Net Margin

80th percentile

31%

Higher net margin than 80% of similar nonprofits.

2013 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

66th percentile

$2,400

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 1.0% of source-year revenue.

2013 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2013

Asset Growth

47th percentile

1.4%

Faster asset growth than 47% of similar nonprofits.

2013 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

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

Source year 2013

Assets

Up

$2,536,313

Up $34,369 (+1.4%) from 2012

Net Assets

Up

$2,381,687

Up $70,090 (+3.0%) from 2012

Liabilities

Down

$154,626

Down $35,721 (-19%) from 2012

Revenue

$229,192

No earlier filing loaded for comparison.

Expenses

Down

$159,102

Down $6,045 (-3.7%) from 2012

Net Income

$70,090

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 2012: $2,501,944Liabilities 2012: $190,347Net Assets 2012: $2,311,5972012Assets 2013: $2,536,313Liabilities 2013: $154,626Net Assets 2013: $2,381,6872013Assets 2014: $2,629,000Liabilities 2014: $329,064Net Assets 2014: $2,299,9362014Assets 2015: $2,507,360Liabilities 2015: $281,642Net Assets 2015: $2,225,7182015Assets 2017: $2,534,710Liabilities 2017: $186,827Net Assets 2017: $2,347,8832017Assets 2018: $2,486,029Liabilities 2018: $149,321Net Assets 2018: $2,336,7082018Assets 2019: $2,514,937Liabilities 2019: $112,213Net Assets 2019: $2,402,7242019Assets 2020: $2,908,502Liabilities 2020: $427,933Net Assets 2020: $2,480,5692020Assets 2021: $2,834,021Liabilities 2021: $387,082Net Assets 2021: $2,446,9392021Assets 2022: $2,100,075Liabilities 2022: $20,000Net Assets 2022: $2,080,0752022Assets 2024: $1,529,602Liabilities 2024: $0Net Assets 2024: $1,529,6022024

Highlighted filing

2013

Assets$2,536,313
Liabilities$154,626
Net Assets$2,381,687

Operations Trend

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

$400K$200K$0-$200KExpenses 2012: $165,1472012Revenue 2013: $229,192Expenses 2013: $159,102Net Income 2013: $70,0902013Revenue 2014: $183,904Expenses 2014: $265,655Net Income 2014: -$81,7512014Revenue 2015: $133,820Expenses 2015: $208,038Net Income 2015: -$74,2182015Revenue 2017: $234,112Expenses 2017: $169,253Net Income 2017: $64,8592017Revenue 2018: $159,303Expenses 2018: $179,804Net Income 2018: -$20,5012018Revenue 2019: $215,472Expenses 2019: $149,456Net Income 2019: $66,0162019Revenue 2020: $242,475Expenses 2020: $164,631Net Income 2020: $77,8442020Revenue 2021: $158,524Expenses 2021: $192,154Net Income 2021: -$33,6302021Revenue 2022: $94,166Expenses 2022: $178,122Net Income 2022: -$83,9562022Revenue 2024: $168,458Expenses 2024: $353,965Net Income 2024: -$185,5072024

Highlighted filing

2013

Revenue$229,192
Expenses$159,102
Net Income$70,090
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
May 12, 2014
Return Version
2013v3.1
Gross Receipts
$455,228
Mission and Program Overview

Mission

FIRE FIGHTING AND RESCUE

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$2,311,597$2,381,687▲ $70,090
Land, Buildings, and Equipment, Net$1,196,668$1,195,891▼ $777
Savings and Temporary Cash Investments$613,582$661,229▲ $47,647
Investments in Publicly Traded Securities$548,504$547,860▼ $644
Other Notes and Loans Receivable, Net$139,490$127,633▼ $11,857
Cash and Non-Interest-Bearing Accounts$3,700$3,700→ $0
Total Assets$2,501,944$2,536,313▲ $34,369
Liabilities
Other Liabilities$122,720$108,203▼ $14,517
Mortgage Notes Payable Secured by Investment Property$67,627$46,423▼ $21,204
Total Liabilities$190,347$154,626▼ $35,721
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,311,597$2,381,687▲ $70,090
Total Liabilities and Net Assets / Fund Balance$2,501,944$2,536,313▲ $34,369

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$713,379$695,495-
Land$58,000--
Equipment$424,512$1,344,072-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Robert StanekSecretaryPT$2,400$2,400

Board Members and Trustees

NameTitle
Kenneth StewartPresident
Bruce GearhartVice President
James Mcelfresh1st Ward Captain
Rich Pologruto2nd Ward Captain
Bruce Gearhart3rd Ward Captain
Mark KraisingerAsst Chief
Gerald LuciaChief
Mike LiskaHook & Ladder Captain
Alfonso MaidaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$47,711
Program Service Revenue
$10,675
Investment Income
$50,364
Other Revenue
$120,442
All Other Contributions
$34,388
Change in Net Assets
$70,090
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$128,996
Salaries, Compensation, and Employee Benefits$7,080
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$77,249$0$0$77,249
All Other Expenses$24,599$0$0$24,599
Benefits to Members$23,026--$23,026
Other Salaries and Wages$4,180$0$0$4,180
Current Officers, Directors, Trustees, and Key Employees$0$2,900$0$2,900
Fees for Services Accounting$0$2,875$0$2,875
Office Expenses$0$2,388$0$2,388
Interest$1,888$0$0$1,888
Occupancy$1,218$0$0$1,218
Insurance$0$1,000$0$1,000
Fees for Services Other$0$200$0$200
Other Expenses$159$0$0$159
Total Functional Expenses$149,739$9,363$0$159,102
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$224,799
Fundraising Direct Expenses$140,958
Gaming Gross Income$57,045
Gaming Direct Expenses$42,825
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 2$72,429$72,429$3,170$69,259
Event 1$45,374$45,374$13,147$32,227
Total Events$224,800$224,800$140,959$83,841
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Relief Loans$108,203
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
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
Yes
Management duties delegated
No
Filing and Contact Details

Filer

EIN
25-0919572
Phone
7245478501

Signing Officer

Name
Robert Stanek
Title
Secretary
Phone
7245478501
Signed
2014-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert Stanek
Formed
1908
Legal Domicile
Pa
Voting Board Members
42
Independent Board Members
34
Employees
0
Volunteers
42

Preparer

Preparer
Dale a Walker CPA
Phone
7245475753
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

Form 990 is reviewed together by the Secretary & Treasurer. A copy is available to all members.

Pt VI, Line 19

All records are open for public review in the VFD office.

Pt VI, Line 6

All volunteer firefighters are members.

Pt VI, Line 7A

Members vote for all officers's and directors

Pt VI, Line 7B

Members vote on all bylaw changes,budgets and capital expenditures.

Form 990EZ, Part I, Line 8

MISC RENTAL INCOME

Form 990EZ, Part I, Line 16

Community activities general expenses insurance miscellaneous expenses administrative expense fundraising expenses committee expenses chiefs equipment and supplies office expenses equipment repair interest real estate taxes unrealized losses

Form 990EZ, Part II, Line 24

Other receivables investments

Form 990EZ, Part II, Line 26

Bonds, mortgages & other notes

Form 990, Part IX, Line 24F

Committee expenses 6586. 6586. 0. 0. Equipment repairs 10854. 10854. 0. 0. Training 1947. 1947. 0. 0. Chiefs equip & supplies 3619. 3619. 0. 0. Miscellaneous expenses 1593. 1593. 0. 0.

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IRS990/OtherSalariesAndWagesGrp/TotalAmt04180
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt0139490
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt0127633
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IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0ROBERT STANEK
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IRS990/ProgSrvcAccomActy2Grp/Desc0FIRE PREVENTION AND COMMUNITY SAFETY AND EDUCATION PROGRAMS. TOTAL EDUCATION AND COMMUNITY EVENTS = 10
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt08451
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IRS990/PYContributionsGrantsAmt035913
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IRS990/PYOtherExpensesAmt0151679
IRS990/PYOtherRevenueAmt0103613
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IRS990/PYRevenuesLessExpensesAmt020623
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IRS990/PYTotalExpensesAmt0165147
IRS990/PYTotalRevenueAmt0185770
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IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt070090
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt07212
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt010675
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt02311597
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt02381687
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0613582
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0661229
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/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0713379
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0695495
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt01408874
IRS990ScheduleD/EquipmentGrp/BookValueAmt0424512
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01344072
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt01768584
IRS990ScheduleD/LandGrp/BookValueAmt058000
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt058000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0108203
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0RELIEF LOANS
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01195891
IRS990ScheduleD/TotalLiabilityAmt0108203
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent1Amt01755
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesOtherEventsAmt018250
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesTotalEventsAmt020005
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt0140959
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt08507
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent2Amt013887
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt022394
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt045374
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt0106997
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt045374
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt072429
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt0106997
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0224800
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent1Amt0STREET FAIR
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent2Amt0GUN BASH
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt083841
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IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt0810
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IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt013147
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IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt02
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IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent2Amt0265
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsOtherEventsAmt04442
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt05617
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt0150190
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0150190
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0190515
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt0204735
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0204735
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt014220
IRS990ScheduleG/GamingInformationGrp/NonCashPrizesBingoAmt08107
IRS990ScheduleG/GamingInformationGrp/NonCashPrizesTotalGamingAmt08107
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt027018
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt027018
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsBingoAmt05200
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt05200
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoPct00.95000
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/IndividualWithBooksNm0ROBERT STANEK
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine10117 CENTER AVENUE
IRS990ScheduleG/PersonsWithBooksUSAddress/City0MOUNT PLEASANT
IRS990ScheduleG/PersonsWithBooksUSAddress/State0PA
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCode015666
IRS990ScheduleG/StatesWhereGamingConductedCd0PA
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990 is reviewed together by the Secretary & Treasurer. A copy is available to all members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1All records are open for public review in the VFD office.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2All volunteer firefighters are members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Members vote for all officers's and directors
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Members vote on all bylaw changes,budgets and capital expenditures.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5MISC RENTAL INCOME
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6COMMUNITY ACTIVITIES GENERAL EXPENSES INSURANCE MISCELLANEOUS EXPENSES ADMINISTRATIVE EXPENSE FUNDRAISING EXPENSES COMMITTEE EXPENSES CHIEFS EQUIPMENT AND SUPPLIES OFFICE EXPENSES EQUIPMENT REPAIR INTEREST REAL ESTATE TAXES UNREALIZED LOSSES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7OTHER RECEIVABLES INVESTMENTS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8BONDS, MORTGAGES & OTHER NOTES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9COMMITTEE EXPENSES 6586. 6586. 0. 0. EQUIPMENT REPAIRS 10854. 10854. 0. 0. TRAINING 1947. 1947. 0. 0. CHIEFS EQUIP & SUPPLIES 3619. 3619. 0. 0. MISCELLANEOUS EXPENSES 1593. 1593. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b

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