Civic Intelligence

Neshannock Township Volunteer Fire Company

990 • Fiscal year 2016 • EIN 25-1447826

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 08, 2017

3135 Mercer RoadNew Castle, PA 16105

(724) 654-4800

Siviq Scores

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

Liabilities / Assets

42nd percentile

0.06x

Higher debt load relative to assets than 42% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

75th percentile

0.45x

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

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

87th percentile

34%

Higher net margin than 87% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

Score unavailable

No value available

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

Source year 2016

Revenue Growth

Score unavailable

No value available

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

Source year 2016

Assets

$2,006,602

No earlier filing loaded for comparison.

Net Assets

$1,889,900

No earlier filing loaded for comparison.

Liabilities

$116,702

No earlier filing loaded for comparison.

Revenue

$261,574

No earlier filing loaded for comparison.

Expenses

$173,135

No earlier filing loaded for comparison.

Net Income

$88,439

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.

$4.0M$3.0M$2.0M$1.0M$0Assets 2016: $2,006,602Liabilities 2016: $116,702Net Assets 2016: $1,889,9002016Assets 2017: $3,218,535Liabilities 2017: $807,598Net Assets 2017: $2,410,9372017Assets 2018: $3,048,652Liabilities 2018: $717,197Net Assets 2018: $2,331,4552018Assets 2019: $2,972,897Liabilities 2019: $606,640Net Assets 2019: $2,366,2572019Assets 2020: $2,844,633Liabilities 2020: $509,944Net Assets 2020: $2,334,6892020Assets 2021: $2,710,402Liabilities 2021: $414,195Net Assets 2021: $2,296,2072021Assets 2022: $2,734,477Liabilities 2022: $515,033Net Assets 2022: $2,219,4442022Assets 2023: $2,617,187Liabilities 2023: $362,878Net Assets 2023: $2,254,3092023Assets 2024: $2,528,985Liabilities 2024: $204,941Net Assets 2024: $2,324,0442024

Highlighted filing

2016

Assets$2,006,602
Liabilities$116,702
Net Assets$1,889,900

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2016: $261,574Expenses 2016: $173,135Net Income 2016: $88,4392016Revenue 2017: $717,531Expenses 2017: $199,626Net Income 2017: $517,9052017Revenue 2018: $211,619Expenses 2018: $290,591Net Income 2018: -$78,9722018Revenue 2019: $293,625Expenses 2019: $267,270Net Income 2019: $26,3552019Revenue 2020: $237,243Expenses 2020: $276,087Net Income 2020: -$38,8442020Revenue 2021: $283,605Expenses 2021: $334,277Net Income 2021: -$50,6722021Revenue 2022: $262,986Expenses 2022: $304,812Net Income 2022: -$41,8262022Revenue 2023: $361,574Expenses 2023: $352,943Net Income 2023: $8,6312023Revenue 2024: $473,344Expenses 2024: $416,858Net Income 2024: $56,4862024

Highlighted filing

2016

Revenue$261,574
Expenses$173,135
Net Income$88,439
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 8, 2017
Return Version
2016v3.0
Gross Receipts
$261,574
Mission and Program Overview

Mission

Responds to fire calls, vehicle accidents, water rescue, and other human disasters. Trains and educates both volunteer fire fighters and the general public in fire prevention in neshannock township, pa.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,666,449$1,744,468▲ $78,019
Investments in Publicly Traded Securities-$127,364-
Savings and Temporary Cash Investments$123,417$69,327▼ $54,090
Cash and Non-Interest-Bearing Accounts$160,252$65,443▼ $94,809
Total Assets$1,950,118$2,006,602▲ $56,484
Liabilities
Mortgage Notes Payable Secured by Investment Property$152,100$116,702▼ $35,398
Total Liabilities$152,100$116,702▼ $35,398
Net Assets / Fund Balance
Unrestricted Net Assets$1,798,018$1,889,900▲ $91,882
Total Net Assets Fund Balance$1,798,018$1,889,900▲ $91,882
Total Liabilities and Net Assets / Fund Balance$1,950,118$2,006,602▲ $56,484

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$870,724$1,829,020$2,699,744
Buildings$857,516$472,193$1,329,709
Land$15,000-$15,000
Other Land Buildings$1,228$5,689$6,917
Compensation and Service Providers

Board Members and Trustees

NameTitle
Dan LowePresident
David ConginiPresident Elect
Steve DemofonteVice President
Jim ZinnDirector
Justin BittnerDirector
Rick RussoDirector
Ed HarrisSecretary
William StroiaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$255,564
Program Service Revenue
$0
Investment Income
$830
Other Revenue
$5,180
All Other Contributions
$64,221
Change in Net Assets
$88,439

Audited Revenue Reconciliation

Revenue per Audited Statements
$261,574
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$3,443
Total Revenue per Audited Statements
$265,017
Total Revenue per Form 990
$261,574
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$173,135
Total Fundraising Expense$9,736
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$105,141--$105,141
Occupancy$13,674--$13,674
Advertising--$9,736$9,736
Office Expenses-$8,330-$8,330
Fees for Services Accounting-$6,029-$6,029
Fees for Services Other-$6,000-$6,000
Interest$4,459--$4,459
Other Expenses$3,014--$3,014
Conferences and Meetings$2,254--$2,254
Insurance$852--$852
Fees for Services Legal-$275-$275
All Other Expenses$235--$235
Total Functional Expenses$142,765$20,634$9,736$173,135

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$173,135
Total Expenses per Audited Statements$173,135
Total Expenses per Form 990$173,135
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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

Governance Explanations

Form 990, Part VI, Section A, line 6

Membership in the fire department shall be governed by the rules and regulations adopted by the Board of directors from time to time by resolution.

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

All members who reside in Neshannock Township, after a 1 year probationary period of joining the department, have voting rights.

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

All members who reside in Neshannock Township, after a 1 year probationary period of joining the department, have voting rights.

Form 990, Part VI, Section B, line 11B

The board will not review the Form 990 prior to filing.

Form 990, Part VI, Section C, line 19

Governing documents and financial statements are available to the public by written request. Once written request is received, an appointment is setup to review all documents at the office of the department.

Filing and Contact Details

Filer

Filer Name
Neshannock Township Volunteer Fire
EIN
25-1447826
Phone
7246544800
Address
3135 Mercer Road, New Castle, PA 16105

Signing Officer

Name
David J Congini
Title
President
Phone
7246544800
Signed
2017-11-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David J Congini
Formed
1940
Legal Domicile
Pa
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
44

Preparer

Firm
Mcgill Power Bell & Associates Llp
Address
10 Woodland Center Drive, Grove City, PA 16127
Preparer
Susan M Cyphert
Phone
7244587490
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 1:

The Organization reports its activities using the modified cash basis of accounting. Under the modified cash basis, revenue is recognized when received rather than when earned or promised, and purchases are recognized when cash is disbursed rather than when the obligation is incurred. The Organization has elected to modify the cash basis of accounting by capitalizing fixed assets and liabilities for long term debt.

Form 990, Part XII, Line 2C:

The process has not changed from the prior year.

Financial Statement Notes

Part X, Line 2:

The Organization qualifies as an exempt organization under Section 501(c)(3) of the Internal Revenue Code. Accordingly, income tax expense is limited to activities that are deemed by the Internal Revenue Service to be unrelated to their exempt purpose. Interest and penalties related to income tax reporting are recognized when incurred and are included on the statement of revenues, expenses and change in net assets - modified cash basis. Management has determined the Organization had no activities subject to unrelated business income tax (UBIT) during the year ended December 31, 2016. The Organization has not been subject to any income tax penalties or interest for all open tax years. The open tax periods for the Organization are 2013, 2014, 2015, and 2016 year ends.

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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt03609
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt03627
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt018
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt047381
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt01280
IRS990ScheduleA/OtherIncome170Grp/TotalAmt01280
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.95270
IRS990ScheduleA/PublicSupportPY170Pct00.97400
IRS990ScheduleA/PublicSupportTotal170Amt0979693
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0255564
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0101634
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0353292
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0142593
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0126610
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0979693
IRS990ScheduleA/TotalSupportAmt01028354
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/BookValueAmt0857516
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0472193
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01329709
IRS990ScheduleD/EquipmentGrp/BookValueAmt0870724
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01829020
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02699744
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0173135
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt015000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt015000
IRS990ScheduleD/NetUnrealizedGainsInvstAmt03443
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01228
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt05689
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt06917
IRS990ScheduleD/RevenueNotReportedAmt03443
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0261574
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Organization qualifies as an exempt organization under Section 501(c)(3) of the Internal Revenue Code. Accordingly, income tax expense is limited to activities that are deemed by the Internal Revenue Service to be unrelated to their exempt purpose. Interest and penalties related to income tax reporting are recognized when incurred and are included on the statement of revenues, expenses and change in net assets - modified cash basis. Management has determined the Organization had no activities subject to unrelated business income tax (UBIT) during the year ended December 31, 2016. The Organization has not been subject to any income tax penalties or interest for all open tax years. The open tax periods for the Organization are 2013, 2014, 2015, and 2016 year ends.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01744468
IRS990ScheduleD/TotalExpensesPerForm990Amt0173135
IRS990ScheduleD/TotalRevenuePerForm990Amt0261574
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0265017
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0173135
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Membership in the fire department shall be governed by the rules and regulations adopted by the Board of directors from time to time by resolution.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1All members who reside in Neshannock Township, after a 1 year probationary period of joining the department, have voting rights.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2All members who reside in Neshannock Township, after a 1 year probationary period of joining the department, have voting rights.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The board will not review the Form 990 prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC BY WRITTEN REQUEST. ONCE WRITTEN REQUEST IS RECEIVED, AN APPOINTMENT IS SETUP TO REVIEW ALL DOCUMENTS AT THE OFFICE OF THE DEPARTMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The Organization reports its activities using the modified cash basis of accounting. Under the modified cash basis, revenue is recognized when received rather than when earned or promised, and purchases are recognized when cash is disbursed rather than when the obligation is incurred. The Organization has elected to modify the cash basis of accounting by capitalizing fixed assets and liabilities for long term debt.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
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 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part XII, Line 1:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part XII, Line 2c:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01950118
IRS990/TotalAssetsEOYAmt02006602
IRS990/TotalAssetsGrp/BOYAmt01950118
IRS990/TotalAssetsGrp/EOYAmt02006602
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0255564
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt09736
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt020634
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0142765
IRS990/TotalFunctionalExpensesGrp/TotalAmt0173135
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0152100
IRS990/TotalLiabilitiesEOYAmt0116702
IRS990/TotalLiabilitiesGrp/BOYAmt0152100
IRS990/TotalLiabilitiesGrp/EOYAmt0116702
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01798018
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01889900
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0142765
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt04730
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01280
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0261574
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt044
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01950118
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02006602
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01798018
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01889900
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03135 MERCER ROAD
IRS990/USAddress/CityNm0NEW CASTLE
IRS990/USAddress/StateAbbreviationCd0PA
IRS990/USAddress/ZIPCd016105
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVID J CONGINI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07246544800
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-11-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Neshannock Township Volunteer Fire
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Company
ReturnHeader/Filer/BusinessNameControlTxt0NESH
ReturnHeader/Filer/EIN0251447826
ReturnHeader/Filer/PhoneNum07246544800
ReturnHeader/Filer/USAddress/AddressLine1Txt03135 Mercer Road
ReturnHeader/Filer/USAddress/CityNm0New Castle
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd016105

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