Civic Intelligence

Holiday Park Volunteer Fire Department

990 • Fiscal year 2013 • EIN 25-1784608

Jan 01, 2013 to Dec 31, 2013 • Filed on Oct 01, 2014

415 Abers Creek Road15239

(724) 327-7300

Siviq Scores

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

Liabilities / Assets

67th percentile

0.30x

Higher debt load relative to assets than 67% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

93rd percentile

3.87x

Higher debt load relative to revenue than 93% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Net Margin

8th percentile

-36%

Higher net margin than 8% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

38th percentile

$0

Higher top officer pay than 38% of similar nonprofits.

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

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Asset Growth

Score unavailable

No value available

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

Source year 2013

Revenue Growth

Score unavailable

No value available

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

Source year 2013

Assets

$3,237,161

No earlier filing loaded for comparison.

Net Assets

$2,271,915

No earlier filing loaded for comparison.

Liabilities

$965,246

No earlier filing loaded for comparison.

Revenue

$249,551

No earlier filing loaded for comparison.

Expenses

$338,953

No earlier filing loaded for comparison.

Net Income

-$89,402

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.

$6.0M$4.0M$2.0M$0Assets 2013: $3,237,161Liabilities 2013: $965,246Net Assets 2013: $2,271,9152013Assets 2014: $3,071,019Liabilities 2014: $904,633Net Assets 2014: $2,166,3862014Assets 2015: $2,977,927Liabilities 2015: $852,398Net Assets 2015: $2,125,5292015Assets 2016: $2,847,182Liabilities 2016: $801,287Net Assets 2016: $2,045,8952016Assets 2017: $3,791,566Liabilities 2017: $1,247,628Net Assets 2017: $2,543,9382017Assets 2020: $4,364,691Liabilities 2020: $1,155,918Net Assets 2020: $3,208,7732020Assets 2021: $3,908,633Liabilities 2021: $1,047,428Net Assets 2021: $2,861,2052021Assets 2022: $3,636,640Liabilities 2022: $934,843Net Assets 2022: $2,701,7972022Assets 2023: $3,451,226Liabilities 2023: $802,763Net Assets 2023: $2,648,4632023Assets 2024: $3,205,969Liabilities 2024: $682,014Net Assets 2024: $2,523,9552024

Highlighted filing

2013

Assets$3,237,161
Liabilities$965,246
Net Assets$2,271,915

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2013: $249,551Expenses 2013: $338,953Net Income 2013: -$89,4022013Revenue 2014: $311,175Expenses 2014: $350,501Net Income 2014: -$39,3262014Revenue 2015: $307,655Expenses 2015: $332,977Net Income 2015: -$25,3222015Revenue 2016: $332,440Expenses 2016: $422,305Net Income 2016: -$89,8652016Revenue 2017: $917,905Expenses 2017: $454,765Net Income 2017: $463,1402017Revenue 2020: $463,264Expenses 2020: $394,680Net Income 2020: $68,5842020Revenue 2021: $448,246Expenses 2021: $489,573Net Income 2021: -$41,3272021Revenue 2022: $440,300Expenses 2022: $522,883Net Income 2022: -$82,5832022Revenue 2023: $528,831Expenses 2023: $627,256Net Income 2023: -$98,4252023Revenue 2024: $463,933Expenses 2024: $606,519Net Income 2024: -$142,5862024

Highlighted filing

2013

Revenue$249,551
Expenses$338,953
Net Income-$89,402
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Oct 1, 2014
Return Version
2013v3.1
Gross Receipts
$377,106
Mission and Program Overview

Mission

The organizations mission is to provide fire protection and emergency services to local residents.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,513,049$2,556,600▲ $1,043,551
Cash and Non-Interest-Bearing Accounts$574,705$344,000▼ $230,705
Savings and Temporary Cash Investments$340,779$336,561▼ $4,218
Total Assets$2,428,533$3,237,161▲ $808,628
Liabilities
Mortgage Notes Payable Secured by Investment Property$122,726$963,513▲ $840,787
Other Liabilities-$1,733-
Total Liabilities$122,726$965,246▲ $842,520
Net Assets / Fund Balance
Unrestricted Net Assets$2,305,807$2,271,915▼ $33,892
Total Net Assets Fund Balance$2,305,807$2,271,915▼ $33,892
Total Liabilities and Net Assets / Fund Balance$2,428,533$3,237,161▲ $808,628

Asset Categories

AssetBook ValueDepreciationBasis
Land$72,852-$72,852
Compensation and Service Providers

Board Members and Trustees

NameTitle
Richard BorgoynePresident
John MellorFinancial Se
Linda VagnierRecording Se
Ann RatnerSecretary
Lori L ShaulisTreasurer
Alex MarcelewskiVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$122,205
Program Service Revenue
$0
Investment Income
$8,746
Other Revenue
$118,600
All Other Contributions
$72,367
Change in Net Assets
$-89,402

Audited Revenue Reconciliation

Revenue per Audited Statements
$249,551
Revenue Not Reported on Form 990
$176,158
Total Revenue per Audited Statements
$425,709
Total Revenue per Form 990
$249,551
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$335,089
Professional Fundraising Fees$3,864
Total Fundraising Expense$3,864
Grants and Similar Amounts Paid$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$148,309--$148,309
Occupancy$89,057$3,179-$92,236
Insurance$29,430--$29,430
Fees for Services Other-$15,809-$15,809
Advertising$10,955$2,739-$13,694
Interest$9,315--$9,315
Office Expenses$1,316$5,154-$6,470
Fees for Services Professional Fundraising--$3,864$3,864
Other Expenses$1,708$922-$922
All Other Expenses$249$600-$849
Total Functional Expenses$306,496$28,593$3,864$338,953

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$448,164
Expenses per Audited Statements$338,953
Total Expenses per Form 990$338,953
Expenses Not Reported on Form 990$109,211
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$152,173
Fundraising Gross Income$76,226
Gaming Direct Expenses$76,080
Fundraising Direct Expenses$50,425
Professional Fundraising Fees$3,864

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$76,226$76,226$50,425$25,801
Total Events$76,226$76,226$50,425$25,801
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Cards Payable$1,733
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
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 11B

The board of directors of holiday park volunteer fire department reviews the 990 and supporting schedules at one of the semi monthly meetings. The information is discussed and all questions regarding the return are answered.

Form 990, Page 6, Part VI, Line 19

Are available to public upon request.

Filing and Contact Details

Filer

EIN
25-1784608
Phone
7243277300

Signing Officer

Name
Lori L Shaulis
Title
Treasurer
Phone
7243277300
Signed
2014-10-01
Discuss with paid preparer
Yes

Organization Details

Formed
1963
Legal Domicile
Pa
Voting Board Members
6
Independent Board Members
6
Employees
0

Preparer

Preparer
David K Dernar CPA
Phone
7243277300
Supplemental Narrative

Additional Explanations

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

The organization provided fire protection and emergency services to local residents for the entire year of 2013. The organization is always on call to provide these services to the local residents and does not charge the residents for services provided.

Form 990, Part XI, Line 9

Rental expenses 1,050 ways and means expense 50,425 bingo expenses 76,080 rental expenses -1,050 ways and means expense -50,425 bingo expenses -76,080 accrual to cash conversion 9,029 interest expense 9,315

Form 990, Part XI, Line 9

Unrealized loss on investment 48,603 accrual to cash conversion 59,243

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 2D

Rental expenses 1,050 ways and means expense 50,425 bingo expenses 76,080

Schedule D, Page 4, Part XII, Line 2D

Rental expenses 1,050 ways and means expense 50,425 bingo expenses 76,080 accrual to cash conversion -9,029 interest expense -9,315

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IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0240805
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0376989
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0350576
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0335992
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0303048
IRS990ScheduleA/Total509Grp/TotalAmt01607410
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0249551
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0436110
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0394308
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0368682
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0314193
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01762844
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesNotReportedAmt0109211
IRS990ScheduleD/ExpensesSubtotalAmt0338953
IRS990ScheduleD/LandGrp/BookValueAmt072852
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt072852
IRS990ScheduleD/NetUnrealizedGainsInvstAmt048603
IRS990ScheduleD/OtherExpensesIncludedAmt0109211
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01733
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CREDIT CARDS PAYABLE
IRS990ScheduleD/OtherRevenueAmt0127555
IRS990ScheduleD/RevenueNotReportedAmt0176158
IRS990ScheduleD/RevenueSubtotalAmt0249551
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0RENTAL EXPENSES 1,050 WAYS AND MEANS EXPENSE 50,425 BINGO EXPENSES 76,080
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1RENTAL EXPENSES 1,050 WAYS AND MEANS EXPENSE 50,425 BINGO EXPENSES 76,080 ACCRUAL TO CASH CONVERSION -9,029 INTEREST EXPENSE -9,315
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XII, LINE 2D
IRS990ScheduleD/TotalBookValueLandBuildingsAmt072852
IRS990ScheduleD/TotalExpensesPerForm990Amt0338953
IRS990ScheduleD/TotalLiabilityAmt01733
IRS990ScheduleD/TotalRevenuePerForm990Amt0249551
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0425709
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0448164
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt050425
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt076226
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt076226
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt076226
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt076226
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent1Amt0WAYS & MEANS
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt025801
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt050425
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt050425
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt076080
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt0152173
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0152173
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt076093
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt076080
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt076080
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0JODI REYNOLDS
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine10415 ABERS CREEK ROAD
IRS990ScheduleG/PersonsWithBooksUSAddress/City0PITTSBURGH
IRS990ScheduleG/PersonsWithBooksUSAddress/State0PA
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCode015239
IRS990ScheduleG/StatesWhereGamingConductedCd0PA
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION PROVIDED FIRE PROTECTION AND EMERGENCY SERVICES TO LOCAL RESIDENTS FOR THE ENTIRE YEAR OF 2013. THE ORGANIZATION IS ALWAYS ON CALL TO PROVIDE THESE SERVICES TO THE LOCAL RESIDENTS AND DOES NOT CHARGE THE RESIDENTS FOR SERVICES PROVIDED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS OF HOLIDAY PARK VOLUNTEER FIRE DEPARTMENT REVIEWS THE 990 AND SUPPORTING SCHEDULES AT ONE OF THE SEMI MONTHLY MEETINGS. THE INFORMATION IS DISCUSSED AND ALL QUESTIONS REGARDING THE RETURN ARE ANSWERED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ARE AVAILABLE TO PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3RENTAL EXPENSES 1,050 WAYS AND MEANS EXPENSE 50,425 BINGO EXPENSES 76,080 RENTAL EXPENSES -1,050 WAYS AND MEANS EXPENSE -50,425 BINGO EXPENSES -76,080 ACCRUAL TO CASH CONVERSION 9,029 INTEREST EXPENSE 9,315
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UNREALIZED LOSS ON INVESTMENT 48,603 ACCRUAL TO CASH CONVERSION 59,243
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine10HOLIDAY PARK VFD RELIEF ASSOCIATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0251804207
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0PA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0RELIEF
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt09
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine10415 ABERS CREEK ROAD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City0PITTSBURGH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State0PA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode015239
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0PA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02428533
IRS990/TotalAssetsEOYAmt03237161
IRS990/TotalAssetsGrp/BOYAmt02428533
IRS990/TotalAssetsGrp/EOYAmt03237161
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0122205
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt03864
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt028593
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0306496
IRS990/TotalFunctionalExpensesGrp/TotalAmt0338953
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0122726
IRS990/TotalLiabilitiesEOYAmt0965246
IRS990/TotalLiabilitiesGrp/BOYAmt0122726
IRS990/TotalLiabilitiesGrp/EOYAmt0965246
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02305807
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02271915
IRS990/TotalOtherProgSrvcExpenseAmt0148309

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