Civic Intelligence

Citizens Hook & Ladder Co No 1 of Milesburg Pa

990 • Fiscal year 2017 • EIN 25-1697685

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 13, 2018

300 Catherine Street PO Box 568Milesburg, PA 16853-0568

(814) 355-3583

Siviq Scores

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

Liabilities / Assets

75th percentile

0.25x

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

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

91st percentile

1.10x

Higher debt load relative to revenue than 91% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

78th percentile

22%

Higher net margin than 78% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

51st percentile

$5,100

Higher top officer pay than 51% of similar nonprofits.

Top officer pay equals 2.3% of source-year revenue.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

48th percentile

2.4%

Faster asset growth than 48% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

49th percentile

4.1%

Faster revenue growth than 49% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Up

$965,285

Up $22,594 (+2.4%) from 2016

Net Assets

Up

$725,799

Up $47,492 (+7.0%) from 2016

Liabilities

Down

$239,486

Down $24,898 (-9.4%) from 2016

Revenue

Up

$218,218

Up $8,595 (+4.1%) from 2016

Expenses

Up

$170,726

Up $18,357 (+12%) from 2016

Net Income

Down

$47,492

Down $9,762 (-17%) from 2016

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2013: $632,255Liabilities 2013: $65,388Net Assets 2013: $566,8672013Assets 2014: $566,843Liabilities 2014: $0Net Assets 2014: $566,8432014Assets 2015: $621,053Liabilities 2015: $0Net Assets 2015: $621,0532015Assets 2016: $942,691Liabilities 2016: $264,384Net Assets 2016: $678,3072016Assets 2017: $965,285Liabilities 2017: $239,486Net Assets 2017: $725,7992017Assets 2018: $994,581Liabilities 2018: $213,823Net Assets 2018: $780,7582018Assets 2019: $1,013,081Liabilities 2019: $187,369Net Assets 2019: $825,7122019Assets 2020: $1,035,266Liabilities 2020: $160,101Net Assets 2020: $875,1652020Assets 2021: $1,070,672Liabilities 2021: $131,994Net Assets 2021: $938,6782021Assets 2022: $1,077,228Liabilities 2022: $103,022Net Assets 2022: $974,2062022Assets 2023: $1,101,512Liabilities 2023: $73,159Net Assets 2023: $1,028,3532023Assets 2024: $1,121,657Liabilities 2024: $26,008Net Assets 2024: $1,095,6492024

Highlighted filing

2017

Assets$965,285
Liabilities$239,486
Net Assets$725,799

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2013: $395,702Expenses 2013: $152,780Net Income 2013: $242,9222013Revenue 2014: $210,223Expenses 2014: $210,247Net Income 2014: -$242014Revenue 2015: $208,358Expenses 2015: $154,148Net Income 2015: $54,2102015Revenue 2016: $209,623Expenses 2016: $152,369Net Income 2016: $57,2542016Revenue 2017: $218,218Expenses 2017: $170,726Net Income 2017: $47,4922017Revenue 2018: $236,298Expenses 2018: $181,339Net Income 2018: $54,9592018Revenue 2019: $214,648Expenses 2019: $169,694Net Income 2019: $44,9542019Revenue 2020: $243,045Expenses 2020: $193,592Net Income 2020: $49,4532020Revenue 2021: $257,980Expenses 2021: $194,467Net Income 2021: $63,5132021Revenue 2022: $221,026Expenses 2022: $185,498Net Income 2022: $35,5282022Revenue 2023: $249,515Expenses 2023: $195,368Net Income 2023: $54,1472023Revenue 2024: $265,819Expenses 2024: $198,523Net Income 2024: $67,2962024

Highlighted filing

2017

Revenue$218,218
Expenses$170,726
Net Income$47,492
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 13, 2018
Return Version
2017v2.3
Gross Receipts
$223,352
Mission and Program Overview

Mission

To provide fire protection and rescue services to the citizens of central pennsylvania, primary milesburg, centre county and the surrounding municipalities and communities.

To provide fire protection and rescue services to the citizens of central pennsylvania, primarily milesburg, centre county and the surrounding municipalities and communities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$678,307$725,799▲ $47,492
Land, Buildings, and Equipment, Net$764,657$711,804▼ $52,853
Cash and Non-Interest-Bearing Accounts$178,034$253,481▲ $75,447
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$942,691$965,285▲ $22,594
Liabilities
Mortgage Notes Payable Secured by Investment Property$264,384$239,486▼ $24,898
Total Liabilities$264,384$239,486▼ $24,898
Net Assets / Fund Balance
Total Net Assets Fund Balance$678,307$725,799▲ $47,492
Total Liabilities and Net Assets / Fund Balance$942,691$965,285▲ $22,594

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$685,990$698,373$1,384,363
Buildings$25,814$3,072$28,886
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Luann BrunoFinancial TrusteePT$5,100$5,100

Board Members and Trustees

NameTitle
Christopher MonsellTrustee, President
Eric MannVice President
Brian BurnsTrustee
Eric VenezianoTrustee
Keith RussellTrustee
Terry BiggansTrustee
Leanne LucasRecording Secretary
Brian YoungTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$200,101
Program Service Revenue
$0
Investment Income
$3,161
Other Revenue
$14,956
All Other Contributions
$12,866
Change in Net Assets
$47,492

Audited Revenue Reconciliation

Revenue per Audited Statements
$218,218
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$5,134
Total Revenue per Audited Statements
$223,352
Total Revenue per Form 990
$218,218
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$165,626
Salaries, Compensation, and Employee Benefits$5,100
Total Fundraising Expense$1,661
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$85,439--$85,439
Insurance$11,983$315$316$12,614
Interest$8,182--$8,182
Other Expenses$5,923$156$156$6,235
Current Officers, Directors, Trustees, and Key Employees-$4,845$255$5,100
Fees for Services Accounting-$3,650-$3,650
All Other Expenses$1,362$183-$1,545
Office Expenses-$818$43$861
Total Functional Expenses$158,209$10,856$1,661$170,726

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$175,860
Expenses per Audited Statements$170,726
Total Expenses per Form 990$170,726
Expenses Not Reported on Form 990$5,134
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$10,268
Fundraising Direct Expenses$5,134
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
Annual disclosure for covered persons
Yes
Audit committee
No
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
Yes
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, Section B, line 11B

The board of directors reviewed the 990 with financial trustee at the monthly board meeting with consultation of the auditors.

Form 990, Part VI, Section B, line 12C

Distribute and review a questionnaire upon re-election to the board

Form 990, Part VI, Section B, line 15B

The board of directors determines and approves key employee fees.

Form 990, Part VI, Section C, line 19

Governing documents, conflict of interest policy and financial statements are available, upon request, at the office of the fiscal trustee.

Filing and Contact Details

Filer

Filer Name
Citizens Hook & Ladder Co No 1
EIN
25-1697685
Phone
8143553583
Address
300 Catherine Street PO Box 568, Milesburg, PA 16853-0568

Signing Officer

Name
Luann Bruno
Title
Financial Trustee
Phone
8143553583
Signed
2018-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Luann Bruno
Formed
1988
Legal Domicile
Pa
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
0

Preparer

Firm
Fiore Fedeli Snyder Carothers LLP
Address
2013 Sandy Dr Ste 200, State College, PA 16803
Preparer
Joseph P Fedeli CPA
Phone
8142378999
Supplemental Narrative

Financial Statement Notes

Part X, Line 2:

The fire company has examined its tax positions and believes they will be sustained upon examination.

Part XI, Line 2D - Other Adjustments:

Fundraising costs

Part XII, Line 2D - Other Adjustments:

Fundraising costs

SCHEDULE D, PAGE 4, PART XII, LINE 2D AND XIII, LINE 2D

EXPLANATION RE: SCHEDULE D, PAGE 4, PART XII, LINE 2d AND XIII, LINE 2d. DIRECT FUNDRAISING COSTS ARE SHOWN NET OF REVENUES ON FORM 990 AND ARE INCLUDED AS EXPENSES ON THE AUDITED FINANCIAL STATEMENTS.

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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt023140
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt023473
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0167015
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0271725
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0160
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0132
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt055
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt024
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt025
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0396
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt02060
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt020090
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt012268
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt019028
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt09552
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt028369
IRS990ScheduleA/OtherIncome170Grp/TotalAmt089307
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.92860
IRS990ScheduleA/PublicSupportPY170Pct00.93810
IRS990ScheduleA/PublicSupportTotal170Amt01166117
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearAmt0171817
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus1YearAmt0170631
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus2YearsAmt0169498
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus3YearsAmt0178048
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus4YearsAmt0204398
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt0894392
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0199832
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0200713
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0192638
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0201521
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0371413
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01166117
IRS990ScheduleA/TotalSupportAmt01255820
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt025814
IRS990ScheduleD/BuildingsGrp/DepreciationAmt03072
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt028886
IRS990ScheduleD/EquipmentGrp/BookValueAmt0685990
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0698373
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01384363
IRS990ScheduleD/ExpensesNotReportedAmt05134
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0170726
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherExpensesIncludedAmt05134
IRS990ScheduleD/OtherRevenueAmt05134
IRS990ScheduleD/RevenueNotReportedAmt05134
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0218218
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE FIRE COMPANY HAS EXAMINED ITS TAX POSITIONS AND BELIEVES THEY WILL BE SUSTAINED UPON EXAMINATION.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Fundraising costs
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2Fundraising costs
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3EXPLANATION RE: SCHEDULE D, PAGE 4, PART XII, LINE 2d AND XIII, LINE 2d. DIRECT FUNDRAISING COSTS ARE SHOWN NET OF REVENUES ON FORM 990 AND ARE INCLUDED AS EXPENSES ON THE AUDITED FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XI, Line 2d - Other Adjustments:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Part XII, Line 2d - Other Adjustments:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3SCHEDULE D, PAGE 4, PART XII, LINE 2d AND XIII, LINE 2d
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0711804
IRS990ScheduleD/TotalExpensesPerForm990Amt0170726
IRS990ScheduleD/TotalRevenuePerForm990Amt0218218
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0223352
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0175860
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD OF DIRECTORS REVIEWED THE 990 WITH FINANCIAL TRUSTEE AT THE MONTHLY BOARD MEETING WITH CONSULTATION OF THE AUDITORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DISTRIBUTE AND REVIEW A QUESTIONNAIRE UPON RE-ELECTION TO THE BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS DETERMINES AND APPROVES KEY EMPLOYEE FEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE, UPON REQUEST, AT THE OFFICE OF THE FISCAL TRUSTEE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0PA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0942691
IRS990/TotalAssetsEOYAmt0965285
IRS990/TotalAssetsGrp/BOYAmt0942691
IRS990/TotalAssetsGrp/EOYAmt0965285
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0200101
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt01661
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt010856
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0158209
IRS990/TotalFunctionalExpensesGrp/TotalAmt0170726
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0264384
IRS990/TotalLiabilitiesEOYAmt0239486
IRS990/TotalLiabilitiesGrp/BOYAmt0264384
IRS990/TotalLiabilitiesGrp/EOYAmt0239486
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0678307
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0725799
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0158209
IRS990/TotalReportableCompFromOrgAmt05100
IRS990/TotalRevenueGrp/ExclusionAmt05294
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt012823
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0218218
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0942691
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0965285
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0300 CATHERINE ST
IRS990/USAddress/CityNm0MILESBURG
IRS990/USAddress/StateAbbreviationCd0PA
IRS990/USAddress/ZIPCd0168530568
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0n/a
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0LUANN BRUNO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCIAL TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum08143553583
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Citizens Hook & Ladder Co No 1
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0of Milesburg PA
ReturnHeader/Filer/BusinessNameControlTxt0CITI

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