Civic Intelligence

Harmony Fire District Relief Association

990 • Fiscal year 2017 • EIN 25-1684076

Jan 01, 2017 to Dec 31, 2017 • Filed on Oct 15, 2018

543 Main StreetHarmony, PA 16037

(724) 452-4046

Siviq Scores

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

Liabilities / Assets

89th percentile

0.45x

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

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

98th percentile

2.37x

Higher debt load relative to revenue than 98% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

18th percentile

-16%

Higher net margin than 18% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

Score unavailable

No value available

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

Source year 2017

Revenue Growth

Score unavailable

No value available

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

Source year 2017

Assets

$485,704

No earlier filing loaded for comparison.

Net Assets

$267,680

No earlier filing loaded for comparison.

Liabilities

$218,024

No earlier filing loaded for comparison.

Revenue

$91,805

No earlier filing loaded for comparison.

Expenses

$106,662

No earlier filing loaded for comparison.

Net Income

-$14,857

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.

$600K$400K$200K$0Assets 2017: $485,704Liabilities 2017: $218,024Net Assets 2017: $267,6802017Assets 2018: $464,349Liabilities 2018: $198,395Net Assets 2018: $265,9542018Assets 2019: $476,084Liabilities 2019: $227,422Net Assets 2019: $248,6622019Assets 2020: $404,169Net Assets 2020: $404,1692020Assets 2021: $321,369Net Assets 2021: $321,3692021Assets 2022: $278,538Liabilities 2022: $2,021Net Assets 2022: $276,5172022Assets 2023: $253,306Net Assets 2023: $253,3062023Assets 2024: $115,409Net Assets 2024: $115,4092024

Highlighted filing

2017

Assets$485,704
Liabilities$218,024
Net Assets$267,680

Operations Trend

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

$300K$200K$100K$0-$100K-$200KRevenue 2017: $91,805Expenses 2017: $106,662Net Income 2017: -$14,8572017Revenue 2018: $69,196Expenses 2018: $98,429Net Income 2018: -$29,2332018Revenue 2019: $77,421Expenses 2019: $107,397Net Income 2019: -$29,9762019Revenue 2020: $87,333Expenses 2020: $110,038Net Income 2020: -$22,7052020Revenue 2021: $74,399Expenses 2021: $97,007Net Income 2021: -$22,6082021Revenue 2022: $98,761Expenses 2022: $143,613Net Income 2022: -$44,8522022Revenue 2023: $106,344Expenses 2023: $131,577Net Income 2023: -$25,2332023Revenue 2024: $108,531Expenses 2024: $246,427Net Income 2024: -$137,8962024

Highlighted filing

2017

Revenue$91,805
Expenses$106,662
Net Income-$14,857
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Oct 15, 2018
Return Version
2017v2.3
Gross Receipts
$91,805
Mission and Program Overview

Mission

Volunteer firefighters relief associations are separate legal organizations affiliated with volunteer fire companies and/or volunteer fire departments (herein referred to as fire company). The volunteer firefighters relief association (vfra) is a separate legal entity from the fire company. Vfras are funded by a statutory disbursement of foreign fire insurance tax funds. Disbursements are made to the vfras local municipality who then will forward the funds to the vfra. The purpose of the vfra is to encourage individuals to take part in the fire service as a volunteer and to provide funds for the protection of the volunteer firefighter and their heirs. According to act 118 of 2010, vfras may use their funds for the following purposes: to purchase investments to earn additional income. To pay costs to a member or a decessed members family for infirmity or other disability suffered in partcipation in fire service. To provide death benefits. To pay for safety training and safety equipment.

The harmony fire district relief association is created by state statue. The mission is to provide for the safety and health of the volunteer fire fighters of the harmony fire district.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$337,500$300,000▼ $37,500
Savings and Temporary Cash Investments$141,878$142,020▲ $142
Cash and Non-Interest-Bearing Accounts$65,816$43,684▼ $22,132
Total Assets$545,194$485,704▼ $59,490
Liabilities
Other Liabilities$239,000$218,024▼ $20,976
Total Liabilities$239,000$218,024▼ $20,976
Net Assets / Fund Balance
Unrestricted Net Assets$306,194$267,680▼ $38,514
Total Net Assets Fund Balance$306,194$267,680▼ $38,514
Total Liabilities and Net Assets / Fund Balance$545,194$485,704▼ $59,490

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$300,000$169,000$469,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Tim SapienzaPresident
Wayne SeibelRecording Se
Rodney KniessTreasurer
Fred BowserVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$4,551
Program Service Revenue
$73,171
Investment Income
$147
Other Revenue
$13,936
Change in Net Assets
$-14,857
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$106,662
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$37,500--$37,500
Insurance$8,143--$8,143
Fees for Services Accounting$2,038--$2,038
Other Expenses$1,400--$1,400
All Other Expenses$850--$850
Office Expenses$206--$206
Total Functional Expenses$106,662$0$0$106,662
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Pnc Finance$218,024
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

VOTING MEMBERS

Form 990, Page 6, Part VI, Line 7A

All of the organization's members vote on election of officers.

Form 990, Page 6, Part VI, Line 11B

990 is reviewed by the treasurer and president. Copies are kept on file and can be reviewed by members and the public upon request

Form 990, Page 6, Part VI, Line 19

Documents are made available to the public upon request

Filing and Contact Details

Filer

Filer Name
Harmony Fire District Relief Assoc
EIN
25-1684076
Phone
7244524046
Address
543 MAIN STREET, HARMONY, PA 16037

Signing Officer

Name
Rodney Kniess
Title
Treasurer
Phone
4122798110
Signed
2018-10-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rodney Kniess
Legal Domicile
Pr
Voting Board Members
95
Independent Board Members
95
Employees
0

Preparer

Firm
Rlo & Company
Address
801 WASHINGTON AVE, CARNEGIE, PA 15106-3121
Preparer
Robert L Omer CPA
Phone
4122798110
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Volunteer firefighters relief associations are separate legal organizations affiliated with volunteer fire companies and/or volunteer fire departments (herein referred to as fire company). The volunteer firefighters relief association (vfra) is a separate legal entity from the fire company. Vfras are funded by a statutory disbursement of foreign fire insurance tax funds. Disbursements are made to the vfras local municipality who then will forward the funds to the vfra. The purpose of the vfra is to encourage individuals to take part in the fire service as a volunteer and to provide funds for the protection of the volunteer firefighter and their heirs. According to act 118 of 2010, vfras may use their funds for the following purposes: to purchase investments to earn additional income. To pay costs to a member or a decessed members family for infirmity or other disability suffered in partcipation in fire service. To provide death benefits. To pay for safety training and safety equipment. To purchase fire hoses, nozzels, and safegaurds. To purchase fire prevention materials for public distribution.

Form 990, Page 2, Part III, Line 4D

The foreign fire insurance tax distribution law was passed as part of act 205 of 1984, the municipal pension plan funding standard and recovery act (commonly referred to as "act 205," 53 p.s. 895.101 et. Seq.). Specifically, chapter 7 of act 205 sets forth the provisions of the foreign fire insurance tax distribution law (53 p.s. 895.701-895.706). The source of the monies is a 2 percent tax on foreign fire insurance premiums. (the term foreign fire insurance means fire insurance written by an insurance company which is not incorporated in the commonwealth of pennsylvania.) the commonwealth allocation to volunteer firefighters relief associations is determined by a formula based on the population and the market value of real estate for each municipality.

Form 990, Part XI, Line 9

ADJUSTMENT -23,657

Raw XML Appendix304 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0THE HARMONY FIRE DISTRICT RELIEF ASSOCIATION IS CREATED BY STATE STATUE. THE MISSION IS TO PROVIDE FOR THE SAFETY AND HEALTH OF THE VOLUNTEER FIRE FIGHTERS OF THE HARMONY FIRE DISTRICT.
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0850
IRS990/AllOtherExpensesGrp/TotalAmt0850
IRS990/BackupWthldComplianceInd0false
IRS990/BooksInCareOfDetail/PersonNm0RODNEY KNIESS
IRS990/BooksInCareOfDetail/PhoneNum07244524046
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01554 MARS EVANS CITY RD
IRS990/BooksInCareOfDetail/USAddress/CityNm0EVANS CITY
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0PA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd016063
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt065816
IRS990/CashNonInterestBearingGrp/EOYAmt043684
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt04551
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0147
IRS990/CYOtherExpensesAmt0106662
IRS990/CYOtherRevenueAmt013936
IRS990/CYProgramServiceRevenueAmt073171
IRS990/CYRevenuesLessExpensesAmt0-14857
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0106662
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt091805
IRS990/DAFExcessBusinessHoldingsInd0false
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt037500
IRS990/DepreciationDepletionGrp/TotalAmt037500
IRS990/Desc0THE FOREIGN FIRE INSURANCE TAX DISTRIBUTION LAW WAS PASSED AS PART OF ACT 205 OF 1984, THE MUNICIPAL PENSION PLAN FUNDING STANDARD AND RECOVERY ACT (COMMONLY REFERRED TO AS "ACT 205," 53 P.S. 895.101 ET. SEQ.). SPECIFICALLY, CHAPTER 7 OF ACT 205 SETS FORTH THE PROVISIONS OF THE FOREIGN FIRE INSURANCE TAX DISTRIBUTION LAW (53 P.S. 895.701-895.706). THE SOURCE OF THE MONIES IS A 2 PERCENT TAX ON FOREIGN FIRE INSURANCE PREMIUMS. (THE TERM FOREIGN FIRE INSURANCE MEANS FIRE INSURANCE WRITTEN BY AN INSURANCE COMPANY WHICH IS NOT INCORPORATED IN THE COMMONWEALTH OF PENNSYLVANIA.) THE COMMONWEALTH ALLOCATION TO VOLUNTEER FIREFIGHTERS RELIEF ASSOCIATIONS IS DETERMINED BY A FORMULA BASED ON THE POPULATION AND THE MARKET VALUE OF REAL ESTATE FOR EACH MUNICIPALITY.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DistributionToDonorInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0106662
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt02038
IRS990/FeesForServicesAccountingGrp/TotalAmt02038
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/PersonNm0RODNEY KNIESS
IRS990/Form990PartVIISectionAGrp/PersonNm1TIM SAPIENZA
IRS990/Form990PartVIISectionAGrp/PersonNm2FRED BOWSER
IRS990/Form990PartVIISectionAGrp/PersonNm3WAYNE SEIBEL
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/TitleTxt0TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt3RECORDING SE
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt095
IRS990/GovernmentGrantsAmt04551
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt091805
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt095
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt08143
IRS990/InsuranceGrp/TotalAmt08143
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt0147
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0147
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0169000
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0337500
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0300000
IRS990/LandBldgEquipCostOrOtherBssAmt0469000
IRS990/LegalDomicileStateCd0PR
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0VOLUNTEER FIREFIGHTERS RELIEF ASSOCIATIONS ARE SEPARATE LEGAL ORGANIZATIONS AFFILIATED WITH VOLUNTEER FIRE COMPANIES AND/OR VOLUNTEER FIRE DEPARTMENTS (HEREIN REFERRED TO AS FIRE COMPANY). THE VOLUNTEER FIREFIGHTERS RELIEF ASSOCIATION (VFRA) IS A SEPARATE LEGAL ENTITY FROM THE FIRE COMPANY. VFRAS ARE FUNDED BY A STATUTORY DISBURSEMENT OF FOREIGN FIRE INSURANCE TAX FUNDS. DISBURSEMENTS ARE MADE TO THE VFRAS LOCAL MUNICIPALITY WHO THEN WILL FORWARD THE FUNDS TO THE VFRA. THE PURPOSE OF THE VFRA IS TO ENCOURAGE INDIVIDUALS TO TAKE PART IN THE FIRE SERVICE AS A VOLUNTEER AND TO PROVIDE FUNDS FOR THE PROTECTION OF THE VOLUNTEER FIREFIGHTER AND THEIR HEIRS. ACCORDING TO ACT 118 OF 2010, VFRAS MAY USE THEIR FUNDS FOR THE FOLLOWING PURPOSES: TO PURCHASE INVESTMENTS TO EARN ADDITIONAL INCOME. TO PAY COSTS TO A MEMBER OR A DECESSED MEMBERS FAMILY FOR INFIRMITY OR OTHER DISABILITY SUFFERED IN PARTCIPATION IN FIRE SERVICE. TO PROVIDE DEATH BENEFITS. TO PAY FOR SAFETY TRAINING AND SAFETY EQUIPMENT.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0306194
IRS990/NetAssetsOrFundBalancesEOYAmt0267680
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ProgramServicesAmt0206
IRS990/OfficeExpensesGrp/TotalAmt0206
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt0-23657
IRS990/OtherExpensesGrp/Desc0EQUIPMENT MAINTENANCE
IRS990/OtherExpensesGrp/Desc1EQUIPMENT PURCHASE
IRS990/OtherExpensesGrp/Desc2TRAINING EXPENSE
IRS990/OtherExpensesGrp/Desc3SUBSCRIPTIONS
IRS990/OtherExpensesGrp/ProgramServicesAmt039343
IRS990/OtherExpensesGrp/ProgramServicesAmt112469
IRS990/OtherExpensesGrp/ProgramServicesAmt24713
IRS990/OtherExpensesGrp/ProgramServicesAmt31400
IRS990/OtherExpensesGrp/TotalAmt039343
IRS990/OtherExpensesGrp/TotalAmt112469
IRS990/OtherExpensesGrp/TotalAmt24713
IRS990/OtherExpensesGrp/TotalAmt31400
IRS990/OtherLiabilitiesGrp/BOYAmt0239000
IRS990/OtherLiabilitiesGrp/EOYAmt0218024
IRS990/OtherRevenueMiscGrp/Desc0GAIN ON EQUIPMENT SOLD
IRS990/OtherRevenueMiscGrp/Desc1REIMBURSEMENT
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt012650
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt11286
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt012650
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt11286
IRS990/OtherRevenueTotalAmt013936
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0RODNEY KNIESS
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0FIRE TAX
IRS990/ProgramServiceRevenueGrp/ExclusionAmt073171
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt073171
IRS990/ProgSrvcAccomActyOtherGrp/Desc0THE FOREIGN FIRE INSURANCE TAX DISTRIBUTION LAW WAS PASSED AS PART OF ACT 205 OF 1984, THE MUNICIPAL PENSION PLAN FUNDING STANDARD AND RECOVERY ACT (COMMONLY REFERRED TO AS "ACT 205," 53 P.S. 895.101 ET. SEQ.). SPECIFICALLY, CHAPTER 7 OF ACT 205 SETS FORTH THE PROVISIONS OF THE FOREIGN FIRE INSURANCE TAX DISTRIBUTION LAW (53 P.S. 895.701-895.706). THE SOURCE OF THE MONIES IS A 2 PERCENT TAX ON FOREIGN FIRE INSURANCE PREMIUMS. (THE TERM FOREIGN FIRE INSURANCE MEANS FIRE INSURANCE WRITTEN BY AN INSURANCE COMPANY WHICH IS NOT INCORPORATED IN THE COMMONWEALTH OF PENNSYLVANIA.) THE COMMONWEALTH ALLOCATION TO VOLUNTEER FIREFIGHTERS RELIEF ASSOCIATIONS IS DETERMINED BY A FORMULA BASED ON THE POPULATION AND THE MARKET VALUE OF REAL ESTATE FOR EACH MUNICIPALITY.
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0352
IRS990/PYOtherExpensesAmt0328461
IRS990/PYOtherRevenueAmt0256
IRS990/PYProgramServiceRevenueAmt077221
IRS990/PYRevenuesLessExpensesAmt0-250632
IRS990/PYTotalExpensesAmt0328461
IRS990/PYTotalRevenueAmt077829
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-14857
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0141878
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0142020
IRS990ScheduleA/TestPublicSafetyInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0300000
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0169000
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0469000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0218024
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PNC FINANCE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0300000
IRS990ScheduleD/TotalLiabilityAmt0218024
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0VOLUNTEER FIREFIGHTERS RELIEF ASSOCIATIONS ARE SEPARATE LEGAL ORGANIZATIONS AFFILIATED WITH VOLUNTEER FIRE COMPANIES AND/OR VOLUNTEER FIRE DEPARTMENTS (HEREIN REFERRED TO AS FIRE COMPANY). THE VOLUNTEER FIREFIGHTERS RELIEF ASSOCIATION (VFRA) IS A SEPARATE LEGAL ENTITY FROM THE FIRE COMPANY. VFRAS ARE FUNDED BY A STATUTORY DISBURSEMENT OF FOREIGN FIRE INSURANCE TAX FUNDS. DISBURSEMENTS ARE MADE TO THE VFRAS LOCAL MUNICIPALITY WHO THEN WILL FORWARD THE FUNDS TO THE VFRA. THE PURPOSE OF THE VFRA IS TO ENCOURAGE INDIVIDUALS TO TAKE PART IN THE FIRE SERVICE AS A VOLUNTEER AND TO PROVIDE FUNDS FOR THE PROTECTION OF THE VOLUNTEER FIREFIGHTER AND THEIR HEIRS. ACCORDING TO ACT 118 OF 2010, VFRAS MAY USE THEIR FUNDS FOR THE FOLLOWING PURPOSES: TO PURCHASE INVESTMENTS TO EARN ADDITIONAL INCOME. TO PAY COSTS TO A MEMBER OR A DECESSED MEMBERS FAMILY FOR INFIRMITY OR OTHER DISABILITY SUFFERED IN PARTCIPATION IN FIRE SERVICE. TO PROVIDE DEATH BENEFITS. TO PAY FOR SAFETY TRAINING AND SAFETY EQUIPMENT. TO PURCHASE FIRE HOSES, NOZZELS, AND SAFEGAURDS. TO PURCHASE FIRE PREVENTION MATERIALS FOR PUBLIC DISTRIBUTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FOREIGN FIRE INSURANCE TAX DISTRIBUTION LAW WAS PASSED AS PART OF ACT 205 OF 1984, THE MUNICIPAL PENSION PLAN FUNDING STANDARD AND RECOVERY ACT (COMMONLY REFERRED TO AS "ACT 205," 53 P.S. 895.101 ET. SEQ.). SPECIFICALLY, CHAPTER 7 OF ACT 205 SETS FORTH THE PROVISIONS OF THE FOREIGN FIRE INSURANCE TAX DISTRIBUTION LAW (53 P.S. 895.701-895.706). THE SOURCE OF THE MONIES IS A 2 PERCENT TAX ON FOREIGN FIRE INSURANCE PREMIUMS. (THE TERM FOREIGN FIRE INSURANCE MEANS FIRE INSURANCE WRITTEN BY AN INSURANCE COMPANY WHICH IS NOT INCORPORATED IN THE COMMONWEALTH OF PENNSYLVANIA.) THE COMMONWEALTH ALLOCATION TO VOLUNTEER FIREFIGHTERS RELIEF ASSOCIATIONS IS DETERMINED BY A FORMULA BASED ON THE POPULATION AND THE MARKET VALUE OF REAL ESTATE FOR EACH MUNICIPALITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2VOTING MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL OF THE ORGANIZATION'S MEMBERS VOTE ON ELECTION OF OFFICERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4990 IS REVIEWED BY THE TREASURER AND PRESIDENT. COPIES ARE KEPT ON FILE AND CAN BE REVIEWED BY MEMBERS AND THE PUBLIC UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ADJUSTMENT -23,657
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0545194
IRS990/TotalAssetsEOYAmt0485704
IRS990/TotalAssetsGrp/BOYAmt0545194
IRS990/TotalAssetsGrp/EOYAmt0485704
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt04551
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0106662
IRS990/TotalFunctionalExpensesGrp/TotalAmt0106662
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0239000
IRS990/TotalLiabilitiesEOYAmt0218024
IRS990/TotalLiabilitiesGrp/BOYAmt0239000
IRS990/TotalLiabilitiesGrp/EOYAmt0218024
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0306194
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0267680
IRS990/TotalProgramServiceExpensesAmt0106662
IRS990/TotalProgramServiceRevenueAmt073171
IRS990/TotalRevenueGrp/ExclusionAmt073171
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt014083
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt091805
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0545194
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0485704
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0306194
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0267680
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01554 MARS EVANS CITY RD
IRS990/USAddress/CityNm0EVANS CITY
IRS990/USAddress/StateAbbreviationCd0PA
IRS990/USAddress/ZIPCd016063
IRS990/VotingMembersGoverningBodyCnt095
IRS990/VotingMembersIndependentCnt095
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RODNEY KNIESS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum04122798110
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-10-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HARMONY FIRE DISTRICT RELIEF ASSOC
ReturnHeader/Filer/BusinessNameControlTxt0HARM
ReturnHeader/Filer/EIN0251684076
ReturnHeader/Filer/PhoneNum07244524046
ReturnHeader/Filer/USAddress/AddressLine1Txt0543 MAIN STREET
ReturnHeader/Filer/USAddress/CityNm0HARMONY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd016037
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId075BA524BE5B0EA6CF225286FF2312EA62C17B02A
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId076B25071A71051F5C554F265AFD13BD0E4A0DD7D
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt075.146.66.113
ReturnHeader/FilingSecurityInformation/IPDt02018-10-15
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm016:15:05
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0251657841
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RLO & COMPANY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0801 WASHINGTON AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CARNEGIE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0151063121
ReturnHeader/PreparerPersonGrp/PhoneNum04122798110
ReturnHeader/PreparerPersonGrp/PreparationDt02018-10-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROBERT L OMER CPA
ReturnHeader/ReturnTs02018-10-15T17:15:05-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings