Liabilities / Assets
26th percentile
Higher debt load relative to assets than 26% of similar nonprofits.
EIN 25-1338403 • 501(c)4 • State College, PA
Profile
Provide financial protection to volunteer firefighters. Provide insurace for members to cover them for in the line of duty injury or illness provide death benefits to members. Provide protective equipment to members.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
26th percentile
Higher debt load relative to assets than 26% of similar nonprofits.
Liabilities / Revenue
33rd percentile
Higher debt load relative to revenue than 33% of similar nonprofits.
Net Margin
92nd percentile
Higher net margin than 92% of similar nonprofits.
Top Officer Pay
45th percentile
Higher top officer pay than 45% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
66th percentile
Faster asset growth than 66% of similar nonprofits.
Revenue Growth
82nd percentile
Faster revenue growth than 82% of similar nonprofits.
Assets
Up$7,519,569
Up $692,873 (+10%) from 2023
Liabilities
Up$19,252
Up $19,252 from 2023
Net Assets
Up$7,500,317
Up $673,621 (+9.9%) from 2023
Revenue
Up$1,635,884
Up $860,069 (+111%) from 2023
Expenses
Down$447,854
Down $119,028 (-21%) from 2023
Net Income
Up$1,188,030
Up $979,097 (+469%) from 2023
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
Provide financial protection for volunteer firemen; provide insurance for members to cover in line of duty injury or illness; provide death benefit to members; provide protective equipment to members.
The purpose of the association is to encourage individuals to take part in the fire service as a volunteer firefighter
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $5,335,222 | $5,822,093 | ▲ $486,871 |
| Savings and Temporary Cash Investments | $1,283,309 | $1,453,764 | ▲ $170,455 |
| Land, Buildings, and Equipment, Net | - | $203,922 | - |
| Cash and Non-Interest-Bearing Accounts | $208,165 | $39,790 | ▼ $168,375 |
| Total Assets | $6,826,696 | $7,519,569 | ▲ $692,873 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | - | $19,252 | - |
| Total Liabilities | $0 | $19,252 | ▲ $19,252 |
| Net Assets / Fund Balance | |||
| Net Assets With Donor Restrictions | $4,936,221 | $5,400,054 | ▲ $463,833 |
| Net Assets Without Donor Restrictions | $1,890,475 | $2,100,263 | ▲ $209,788 |
| Total Net Assets Fund Balance | $6,826,696 | $7,500,317 | ▲ $673,621 |
| Total Liabilities and Net Assets / Fund Balance | $6,826,696 | $7,519,569 | ▲ $692,873 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $203,922 | $20,727 | $224,649 |
| Name | Title |
|---|---|
| Theodore Gabriel | President |
| Clifford Lutz | Vice President |
| Ed Demeter | Director |
| Robert Prior | Director |
| Steve Foster | Director |
| David Felice | Secretary |
| Susan Venegoni-lestz | Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $397,107 |
| Salaries, Compensation, and Employee Benefits | $19,347 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Insurance | $212,970 | $6,463 | - | $219,433 |
| Benefits to Members | $31,400 | - | - | $31,400 |
| Fees for Service Investment Mgmnt Fees | - | $22,314 | - | $22,314 |
| Depreciation Depletion | $20,413 | $313 | - | $20,726 |
| Other Expenses | $18,972 | $388 | - | $18,972 |
| Other Salaries and Wages | $11,475 | $6,175 | - | $17,650 |
| Conferences and Meetings | $12,428 | - | - | $12,428 |
| Fees for Services Accounting | - | $5,801 | - | $5,801 |
| Payroll Taxes | $1,093 | $604 | - | $1,697 |
| Office Expenses | - | $1,214 | - | $1,214 |
| Total Functional Expenses | $404,582 | $43,272 | $0 | $447,854 |
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $447,854 |
| Expenses per Audited Statements | $446,211 |
| Total Expenses per Audited Statements | $446,211 |
| Expenses Not Reported on Financial Statements | $1,643 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Federal income taxes | - |
“The members of the association are the active and life members of the alpha fire company of state college, pennsylvania.”
“The active type 1 members of the alpha fire company of state college have voting privileges concerning the business and elctions of the firemens relief association of state college, pennsylvania.”
“The decisions of the board are subject to approval by members. Items are taken to the next general meeting which takes place on the first tuesday of each month, for the members to vote on.”
“Based on her knowledge of the organization, including its policies, program activities, personnel board and membership and financial information, the treasurer reviews a draft of the 990 form prior to signing the return for filing. The form 990 will also be reviewed by the board prior to filing the return.”
“At the annual meeting in january, any interst that could give rise to conflicts of interest are disclosed by letter. The letter is read to the membership and the membership elects to accept the report. This is recorded in the meeting minutes. The policy covers family and business relationships as a potential source of conflict.”
“The governing documents and financial statements are made available to the public upon request.”
“Program Service Expenses 62,751, Grants and allocations 0, Revenue 0 PROVIDE MATERIALS, TRAINING AND CONTINTUING EDUCATION FOR VOLUNTEER FIREFIGHTERS”
“Description of organization mission to provide protection for the volunteer firefighters and their heirs through financial support with life insurance, education, training and equipment.”
“Adjustment made for market value of investments based on modified cash basis accounting”
“Changed from accrual to modified cash basis accounting to match the audited financial statements, and simplify the accounting procedures. Income is recorded when received, as well as expenses, except for depreciation. Investments are recorded at market value.”
“The association accounts for uncertainty in income taxes recognizing it when paid. Management determined there were no tax uncertainties recognized in 2024 and 2023.”
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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| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
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| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 203922 |
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| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 224649 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 1643 |
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| IRS990ScheduleD/InvestmentExpensesNotIncldAmt | 0 | 1643 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Federal income taxes |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 0 | Financial derivatives and other financial products |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 1 | Closely-held equity interests |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 1643 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1634241 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE ASSOCIATION ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES RECOGNIZING IT WHEN PAID. MANAGEMENT DETERMINED THERE WERE NO TAX UNCERTAINTIES RECOGNIZED IN 2024 AND 2023. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | X 2 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 203922 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 447854 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 1635884 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1634241 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 446211 |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | true |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Program Service Expenses 62,751, Grants and allocations 0, Revenue 0 PROVIDE MATERIALS, TRAINING AND CONTINTUING EDUCATION FOR VOLUNTEER FIREFIGHTERS |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | DESCRIPTION OF ORGANIZATION MISSION TO PROVIDE PROTECTION FOR THE VOLUNTEER FIREFIGHTERS AND THEIR HEIRS THROUGH FINANCIAL SUPPORT WITH LIFE INSURANCE, EDUCATION, TRAINING AND EQUIPMENT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE MEMBERS OF THE ASSOCIATION ARE THE ACTIVE AND LIFE MEMBERS OF THE ALPHA FIRE COMPANY OF STATE COLLEGE, PENNSYLVANIA. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE ACTIVE TYPE 1 MEMBERS OF THE ALPHA FIRE COMPANY OF STATE COLLEGE HAVE VOTING PRIVILEGES CONCERNING THE BUSINESS AND ELCTIONS OF THE FIREMENS RELIEF ASSOCIATION OF STATE COLLEGE, PENNSYLVANIA. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE DECISIONS OF THE BOARD ARE SUBJECT TO APPROVAL BY MEMBERS. ITEMS ARE TAKEN TO THE NEXT GENERAL MEETING WHICH TAKES PLACE ON THE FIRST TUESDAY OF EACH MONTH, FOR THE MEMBERS TO VOTE ON. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | BASED ON HER KNOWLEDGE OF THE ORGANIZATION, INCLUDING ITS POLICIES, PROGRAM ACTIVITIES, PERSONNEL BOARD AND MEMBERSHIP AND FINANCIAL INFORMATION, THE TREASURER REVIEWS A DRAFT OF THE 990 FORM PRIOR TO SIGNING THE RETURN FOR FILING. THE FORM 990 WILL ALSO BE REVIEWED BY THE BOARD PRIOR TO FILING THE RETURN. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | AT THE ANNUAL MEETING IN JANUARY, ANY INTERST THAT COULD GIVE RISE TO CONFLICTS OF INTEREST ARE DISCLOSED BY LETTER. THE LETTER IS READ TO THE MEMBERSHIP AND THE MEMBERSHIP ELECTS TO ACCEPT THE REPORT. THIS IS RECORDED IN THE MEETING MINUTES. THE POLICY COVERS FAMILY AND BUSINESS RELATIONSHIPS AS A POTENTIAL SOURCE OF CONFLICT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | ADJUSTMENT MADE FOR MARKET VALUE OF INVESTMENTS BASED ON MODIFIED CASH BASIS ACCOUNTING |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | CHANGED FROM ACCRUAL TO MODIFIED CASH BASIS ACCOUNTING TO MATCH THE AUDITED FINANCIAL STATEMENTS, AND SIMPLIFY THE ACCOUNTING PROCEDURES. INCOME IS RECORDED WHEN RECEIVED, AS WELL AS EXPENSES, EXCEPT FOR DEPRECIATION. INVESTMENTS ARE RECORDED AT MARKET VALUE. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part III, Line 4d |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part I, Line 1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section A, Line 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section A, Line 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Section A, Line 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part VI, Section B, Line 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990, Part VI, Section B, Line 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Form 990, Part VI, Section C, Line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Form 990, Part XI, Line 9 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Form 990, Part XII, Line 1 |
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| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
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| IRS990/TotalAssetsGrp/EOYAmt | 0 | 7519569 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 582099 |
| IRS990/TotalEmployeeCnt | 0 | 2 |
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| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 43272 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 404582 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 447854 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 19252 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 19252 |
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| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 7500317 |
| IRS990/TotalOtherProgSrvcExpenseAmt | 0 | 62751 |
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| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 1635884 |
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| IRS990/TravelGrp/TotalAmt | 0 | 0 |
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| IRS990/TypeOfOrganizationAssocInd | 0 | X |
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| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 322 WEST FAIRMOUNT AVENUE |
| IRS990/USAddress/CityNm | 0 | STATE COLLEGE |
| IRS990/USAddress/StateAbbreviationCd | 0 | PA |
| IRS990/USAddress/ZIPCd | 0 | 16801 |
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| IRS990/VotingMembersIndependentCnt | 0 | 7 |
| IRS990/WhistleblowerPolicyInd | 0 | true |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | SUSAN VENEGONI |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8148766522 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-02 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | FIREMEN'S RELIEF ASSOCIATION OF STATE COLLEGE |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | FIRE |
| ReturnHeader/Filer/EIN | 0 | 251338403 |
| ReturnHeader/Filer/InCareOfNm | 0 | % SUSAN VENEGONI-LESTZ |
| ReturnHeader/Filer/PhoneNum | 0 | 8148766522 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 400 WEST BEAVER AVENUE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | STATE COLLEGE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | PA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 16801 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 473393376 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Eppley Tax Services |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 500 Fetzertown Road |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Bellefonte |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | PA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 16823 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8148806901 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-02 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Brian L Eppley |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2025-11-02T08:00:01-00:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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