Liabilities / Assets
66th percentile
Higher debt load relative to assets than 66% of similar nonprofits.
West Hills Regional Fire Dept Relief as Relief Association
EIN 25-1768070 • 501(c)4 • Johnstown, PA
Profile
Provide financial protection to vol. Firemen
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.01x
Liabilities / Revenue
77th percentile
Higher debt load relative to revenue than 77% of similar nonprofits.
Net Margin
23rd percentile
Higher net margin than 23% of similar nonprofits.
Top Officer Pay
89th percentile
Higher top officer pay than 89% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
49th percentile
Faster asset growth than 49% of similar nonprofits.
Revenue Growth
41st percentile
Faster revenue growth than 41% of similar nonprofits.
Balance Sheet
Assets
Down$247,284
Down $5,306 (-2.1%) from 2023
Liabilities
Up$2,989
Up $2,989 from 2023
Net Assets
Down$244,295
Down $8,295 (-3.3%) from 2023
Revenue
Down$42,427
Down $3,411 (-7.4%) from 2023
Expenses
Up$50,722
Up $5,922 (+13%) from 2023
Net Income
Down-$8,295
Down $9,333 (-899%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $247,284
- Liabilities
- $2,989
- Net assets
- $244,295
- Revenue
- $42,427
- Expenses
- $50,722
- Net income
- -$8,295
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Aug 21, 2025
- Return Version
- 2024v5.2
- Gross Receipts
- $42,427
Mission and Program Overview
Mission
Provide financial protection to vol. Firemen
Program Services
| Description | Grants | Expenses |
|---|---|---|
| THE ORGANIZATION PROVIDES FINANCIAL PROTECTION TO VOLUNTEER FIREFIGHTERS AGAINST THE CONSEQUENCES OF MISFORTUNE SUFFERED AS A RESULT OF THEIR PARTICIPATION IN FIRE SERVICE | $0 | $0 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| CRAIG BRALLIER | President | - | $0 | - | - |
| WILLIAM CORNELL | Vice President | - | $0 | - | - |
| ROBERT CALLAHAN | Treasurer | - | $0 | - | - |
| MATTHEW CLAWSON | Recording Secretary | - | $0 | - | - |
| PHILIP CHRISTOFES | Financial Secretary | - | $0 | - | - |
| MERLE KEPPLER | Bookkeeper | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- West Hills Regional Fire Dept Relief as
- EIN
- 25-1768070
- Phone
- 8142557777
- Address
- 1000 LUZERNE STREET, JOHNSTOWN, PA 15905-0000
Signing Officer
- Name
- Robert Callahan
- Title
- Treasurer
- Phone
- 8142557777
- Signed
- 2025-08-21
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Wessel & Company
- Address
- 215 MAIN STREET, JOHNSTOWN, PA 15901
- Preparer
- Amy J Edmiston CPA
- Phone
- 8145367864
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 4 - Other Investment Income
“Description: interest income. Amount: 138.”
Form 990-ez, Part I, Line 8 - Other Revenue
“Description: foreign insurance reimbursement. Amount: 41,930. Description: reimbursements. Amount: 359. Total to form 990-ez, line 8: 42,289.”
Form 990-ez, Part I, Line 14
“Description: depreciation. Amount: 17,916.”
Form 990-ez, Part I, Line 16 - Other Expenses
“Description: insurance. Amount: 8,456. Description: training. Amount: 2,530. Description: dues. Amount: 750. Description: equipment rental and maintenance. Amount: 4,193. Description: misc equipment. Amount: 13,534. Description: office supplies. Amount: 2,202. Description: fire prevention. Amount: 1,141. Total to form 990-ez, line 16: 32,806.”
Form 990-ez, Part II, Line 24 - Other Assets
“Description: other depreciable assets. Beg. Of year amount: 122,736. End of year amount: 112,143.”
Form 990-ez, Part II, Line 26 - Other Liabilities
“Description: accounts payable. Beg. Of year amount: 0. End of year amount: 2,989.”
Raw XML Appendix139 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 |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | 0 |
| IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | ROBERT CALLAHAN |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 8142557777 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1000 LUZERNE ST |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | JOHNSTOWN |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | PA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 15905 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 129854 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 135141 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 0 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -8295 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 252590 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 247284 |
| IRS990EZ/GrossReceiptsAmt | 0 | 42427 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 138 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 252590 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 244295 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 252590 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 244295 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 17916 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | CRAIG BRALLIER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | WILLIAM CORNELL |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | ROBERT CALLAHAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | MATTHEW CLAWSON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | PHILIP CHRISTOFES |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | MERLE KEPPLER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | VICE PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | RECORDING SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | FINANCIAL SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | BOOKKEEPER |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 0 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 122736 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 112143 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 32806 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 42289 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | PROVIDE FINANCIAL PROTECTION TO VOL. FIREMEN |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | THE ORGANIZATION PROVIDES FINANCIAL PROTECTION TO VOLUNTEER FIREFIGHTERS AGAINST THE CONSEQUENCES OF MISFORTUNE SUFFERED AS A RESULT OF THEIR PARTICIPATION IN FIRE SERVICE |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 0 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | PA |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 2989 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 50722 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 0 |
| IRS990EZ/TotalRevenueAmt | 0 | 42427 |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | DESCRIPTION: INTEREST INCOME. AMOUNT: 138. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | DESCRIPTION: FOREIGN INSURANCE REIMBURSEMENT. AMOUNT: 41,930. DESCRIPTION: REIMBURSEMENTS. AMOUNT: 359. TOTAL TO FORM 990-EZ, LINE 8: 42,289. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | DESCRIPTION: DEPRECIATION. AMOUNT: 17,916. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | DESCRIPTION: INSURANCE. AMOUNT: 8,456. DESCRIPTION: TRAINING. AMOUNT: 2,530. DESCRIPTION: DUES. AMOUNT: 750. DESCRIPTION: EQUIPMENT RENTAL AND MAINTENANCE. AMOUNT: 4,193. DESCRIPTION: MISC EQUIPMENT. AMOUNT: 13,534. DESCRIPTION: OFFICE SUPPLIES. AMOUNT: 2,202. DESCRIPTION: FIRE PREVENTION. AMOUNT: 1,141. TOTAL TO FORM 990-EZ, LINE 16: 32,806. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | DESCRIPTION: OTHER DEPRECIABLE ASSETS. BEG. OF YEAR AMOUNT: 122,736. END OF YEAR AMOUNT: 112,143. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | DESCRIPTION: ACCOUNTS PAYABLE. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 2,989. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART I, LINE 14 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES |
| TransferPrsnlBnftContractsDecl/DeclarationDesc | 0 | THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT. |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | ROBERT CALLAHAN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8142557777 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-08-21 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | WEST HILLS REGIONAL FIRE DEPT RELIEF AS |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | RELIEF ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | WEST |
| ReturnHeader/Filer/EIN | 0 | 251768070 |
| ReturnHeader/Filer/PhoneNum | 0 | 8142557777 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 1000 LUZERNE STREET |
| ReturnHeader/Filer/USAddress/CityNm | 0 | JOHNSTOWN |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | PA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 159050000 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 0 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 251390233 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | WESSEL & COMPANY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 215 MAIN STREET |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | JOHNSTOWN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | PA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 15901 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8145367864 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-08-21 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | AMY J EDMISTON CPA |
| ReturnHeader/ReturnTs | 0 | 2025-09-30T10:14:20-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.