Civic Intelligence

Bethesda Chevy Chase Rescue Squad Inc.

990 • Fiscal year 2017 • EIN 52-0583872

Jul 01, 2016 to Jun 30, 2017 • Filed on Jan 15, 2018

5020 Battery LaneBethesda, MD 20814

(301) 652-0077

Siviq Scores

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

Liabilities / Assets

50th percentile

0.09x

Higher debt load relative to assets than 50% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

61st percentile

0.17x

Higher debt load relative to revenue than 61% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

30th percentile

-3.3%

Higher net margin than 30% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

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.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

33rd percentile

-1.3%

Faster asset growth than 33% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

33rd percentile

-1.6%

Faster revenue growth than 33% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Down

$3,500,656

Down $47,422 (-1.3%) from 2016

Net Assets

Down

$3,168,669

Down $95,503 (-2.9%) from 2016

Liabilities

Up

$331,987

Up $48,081 (+17%) from 2016

Revenue

Down

$1,928,828

Down $30,594 (-1.6%) from 2016

Expenses

Down

$1,992,723

Down $78,621 (-3.8%) from 2016

Net Income

Up

-$63,895

Up $48,027 (+43%) from 2016

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 2011: $4,538,070Liabilities 2011: $65,396Net Assets 2011: $4,472,6742011Assets 2012: $4,638,188Liabilities 2012: $499,564Net Assets 2012: $4,138,6242012Assets 2013: $3,972,273Liabilities 2013: $455,137Net Assets 2013: $3,517,1362013Assets 2014: $4,118,821Liabilities 2014: $547,176Net Assets 2014: $3,571,6452014Assets 2015: $3,817,086Liabilities 2015: $381,189Net Assets 2015: $3,435,8972015Assets 2016: $3,548,078Liabilities 2016: $283,906Net Assets 2016: $3,264,1722016Assets 2017: $3,500,656Liabilities 2017: $331,987Net Assets 2017: $3,168,6692017Assets 2018: $3,270,189Liabilities 2018: $87,931Net Assets 2018: $3,182,2582018Assets 2019: $3,401,728Liabilities 2019: $72,242Net Assets 2019: $3,329,4862019Assets 2020: $3,744,539Liabilities 2020: $222,772Net Assets 2020: $3,521,7672020Assets 2021: $4,126,138Liabilities 2021: $291,087Net Assets 2021: $3,835,0512021Assets 2022: $4,315,570Liabilities 2022: $132,672Net Assets 2022: $4,182,8982022Assets 2023: $4,488,752Liabilities 2023: $52,916Net Assets 2023: $4,435,8362023Assets 2024: $5,133,696Liabilities 2024: $140,440Net Assets 2024: $4,993,2562024Assets 2025: $5,482,560Liabilities 2025: $66,183Net Assets 2025: $5,416,3772025

Highlighted filing

2017

Assets$3,500,656
Liabilities$331,987
Net Assets$3,168,669

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,769,960Expenses 2011: $2,092,853Net Income 2011: -$322,8932011Expenses 2012: $2,191,8372012Expenses 2013: $2,220,3222013Revenue 2014: $2,104,236Expenses 2014: $2,064,204Net Income 2014: $40,0322014Revenue 2015: $1,983,575Expenses 2015: $2,086,626Net Income 2015: -$103,0512015Revenue 2016: $1,959,422Expenses 2016: $2,071,344Net Income 2016: -$111,9222016Revenue 2017: $1,928,828Expenses 2017: $1,992,723Net Income 2017: -$63,8952017Revenue 2018: $2,051,214Expenses 2018: $1,995,503Net Income 2018: $55,7112018Revenue 2019: $2,167,180Expenses 2019: $2,021,756Net Income 2019: $145,4242019Revenue 2020: $2,189,817Expenses 2020: $2,039,556Net Income 2020: $150,2612020Revenue 2021: $2,128,737Expenses 2021: $1,888,626Net Income 2021: $240,1112021Revenue 2022: $2,207,565Expenses 2022: $1,738,989Net Income 2022: $468,5762022Revenue 2023: $1,778,002Expenses 2023: $1,581,335Net Income 2023: $196,6672023Revenue 2024: $1,888,971Expenses 2024: $1,460,916Net Income 2024: $428,0552024Revenue 2025: $2,070,153Expenses 2025: $1,816,624Net Income 2025: $253,5292025

Highlighted filing

2017

Revenue$1,928,828
Expenses$1,992,723
Net Income-$63,895
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Jan 15, 2018
Return Version
2016v3.1
Gross Receipts
$2,202,135
Mission and Program Overview

Mission

The bethesda-chevy chase rescue squad is a philanthropically operated organization that provides state of the art emergency medical, fire, and rescue services to the bethesda-chevy chase area and surrounding maryland communities. The rescue squad also provides emergency medical services to upper northwest d.c.

The bethesda-chevy chase rescue squad is a philanthropically operated organization that provides state of the art emergency medical, fire, and rescue services to the bethesda-chevy chase area and surrounding maryland communities. The rescue squad also provides emergency medical services to upper northwest washington, d.c.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,433,740$2,148,959▼ $284,781
Savings and Temporary Cash Investments$626,715$963,033▲ $336,318
Investments in Publicly Traded Securities$276,547$356,290▲ $79,743
Accounts Receivable$195,537$16,539▼ $178,998
Cash and Non-Interest-Bearing Accounts$679$889▲ $210
Total Assets$3,548,078$3,500,656▼ $47,422
Other Assets Total$14,860$14,946▲ $86
Liabilities
Unsecured Notes Loans Payable$149,916--
Mortgage Notes Payable Secured by Investment Property$42,047$139,292▲ $97,245
Deferred Revenue$20,000$130,000▲ $110,000
Accounts Payable and Accrued Expenses$71,943$62,695▼ $9,248
Total Liabilities$283,906$331,987▲ $48,081
Net Assets / Fund Balance
Unrestricted Net Assets$2,053,818$2,027,031▼ $26,787
Temporarily Rstr Net Assets$1,194,514$1,125,798▼ $68,716
Permanently Rstr Net Assets$15,840$15,840→ $0
Total Net Assets Fund Balance$3,264,172$3,168,669▼ $95,503
Total Liabilities and Net Assets / Fund Balance$3,548,078$3,500,656▼ $47,422

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$850,542$4,677,577$5,528,119
Buildings$894,466$2,544,289$3,438,755
Land$400,259-$400,259
Other Land Buildings$3,692$9,138$12,830

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$15,840---$15,840
2015$15,840---$15,840
2014$15,840---$15,840
2013$15,840---$15,840
2012-$15,840▲ $634$834$15,840
Compensation and Service Providers

Board Members and Trustees

NameTitle
Kenneth HoldenPresident
Alex BraunBoard Member
Chief Edward SherburneBoard Member
Devee SchoenbergBoard Member
Ed LevienBoard Member
Jason GillBoard Member
Todd Del PrioreBoard Member
Tom RyanBoard Member
Robert Kretxmer1st Vice Pre
John Bentivoglio2nd Vice Pre
Ryan KilboySecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$1,709,216
Program Service Revenue
$0
Investment Income
$47,706
Other Revenue
$171,906
All Other Contributions
$1,678,912
Change in Net Assets
$-63,895

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,003,673
Revenue Not Reported on Financial Statements
$-74,845
Revenue Not Reported on Form 990
$4,243,917
Other Revenue Adjustments
$-74,845
Total Revenue per Audited Statements
$6,247,590
Total Revenue per Form 990
$1,928,828
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,351,922
Salaries, Compensation, and Employee Benefits$640,801
Total Fundraising Expense$60,550
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$602,395--$602,395
Depreciation Depletion$380,898--$380,898
All Other Expenses$166,338-$35,360$201,698
Insurance$179,132--$179,132
Office Expenses$55,020-$25,190$80,210
Other Expenses$52,453--$52,453
Payroll Taxes$38,406--$38,406
Fees for Services Accounting$5,584$31,952-$37,536
Interest$10,494--$10,494
Information Technology$3,444--$3,444
Total Functional Expenses$1,900,221$31,952$60,550$1,992,723

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$6,343,093
Expenses Not Reported on Form 990$4,275,525
Expenses per Audited Statements$2,067,568
Total Expenses per Form 990$1,992,723
Expenses Not Reported on Financial Statements$-74,845
Other Expense Adjustments$-74,845
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$144,519
Fundraising Direct Expenses$74,845
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Christmas Tree$108,197$108,197$53,944$54,253
8k Race$36,322$36,322$20,901$15,421
Total Events$144,519$144,519$74,845$69,674
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
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

The squad is a membership organization (volunteers who serve either operationally as emts, firefighters, paramedics, or administratively). The organization does not have stockholders.

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

All active volunteer members in good standing are eligible to participate in the annual elections for operational officers, and the board of directors.

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

All amendments to the by-laws must be signed and presented in writing in duplicate, at a meeting of the general membership, and action on same shall be taken at the next regularly scheduled membership meeting. A copy of all proposed amendments shall be posted by the secretary on the official bulletin board for 30 days prior to the stated meeting at which action is to be taken. An affirmative three-quarters vote of the voting members present shall be required for adoption of any amendment to the by-laws. The approval of the active volunteer members, in good standing, is required for the adoption of any bylaw and amendment.

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

The form 990 is provided to all members of the board of directors, and certain other squad members, to review before being filed. Comments and questions are provided to the return preparers and any resulting changes are made prior to filing.

Form 990, Page 6, Part VI, Line 12C

The squad's conflict of interest policy is posted on the squad's website and available to all members. If any member of the board of directors has reasonable cause to believe a member of the board of directors or a member of a board committee with decision making powers delegated by the board of directors, or any principal officer has failed to disclose actual or possible conflicts of interest, that member is required to inform the board of directors of the basis for such belief.

Form 990, Page 6, Part VI, Line 15A

The organization did not compensate its coo or any top management official during the tax year. These positions are filled by volunteers.

Form 990, Page 6, Part VI, Line 19

The squad's conflict of interest policy is posted on the squad's website. No other governing documents are made available to the public.

Filing and Contact Details

Filer

Filer Name
Bethesda-chevy Chase
EIN
52-0583872
Phone
3016520077
Address
5020 BATTERY LANE, BETHESDA, MD 20814

Signing Officer

Name
Kenneth Holden
Title
President
Phone
3016520077
Signed
2018-01-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kenneth Holden
Formed
1946
Legal Domicile
Md
Voting Board Members
11
Independent Board Members
11
Employees
23

Preparer

Firm
Deleon & Stang Cpas and Advisors
Address
100 LAKEFOREST BLVD STE 650, GAITHERSBURG, MD 20877-2609
Preparer
Clint Lehman CPA
Phone
3019489825
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The bethesda-chevy chase rescue squad is a philanthropically operated organization that provides state of the art emergency medical, fire, and rescue services to the bethesda-chevy chase area and surrounding maryland communities. The rescue squad also provides emergency medical services to upper northwest d.c.

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

Scheduled evening, night, and weekend duty shifts. On weekdays, units are staffed with bccrs employees, volunteers, one montgomery county fire rescue paramedic and one montgomery county fire rescue emt. This staffing strategy ensures that personnel are ready to respond to emergencies 24 hours a day, seven days a week. Our fleet includes 7 ambulances, 2 heavy rescue squads, and various command and utility vehicles.

Form 990, Part IX, Line 24E

Fuel 52,394 0 0 miscellaneous 36,427 0 0 newsletter 0 0 31,686 catering/food 25,456 0 0 education and training 19,014 0 3,674 restricted 16,365 0 0 uniforms 13,856 0 0 dues & publications 2,826 0 0 total 166,338 0 35,360

Form 990, Part XI, Line 9

Christmas tree and 8k race expenses 74,845 christmas tree and 8k race expenses -74,845

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

Earnings from the betty gilbert memorial endowment fund are used for the operations of the bethesda chevy chase rescue squad. The original principal will be held in perpetuity.

Schedule D, Page 3, Part X

The squad complies with the provisions of financial accounting standards board codification topic accounting for uncertainty in income taxes. For the years ended june 20, 2017 and 2016, no unrecognized tax provision or benefit exists.

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

Christmas tree and 8k race expenses -74,845

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

Christmas tree and 8k race expenses -74,845

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IRS990/MissionDesc0THE BETHESDA-CHEVY CHASE RESCUE SQUAD IS A PHILANTHROPICALLY OPERATED ORGANIZATION THAT PROVIDES STATE OF THE ART EMERGENCY MEDICAL, FIRE, AND RESCUE SERVICES TO THE BETHESDA-CHEVY CHASE AREA AND SURROUNDING MARYLAND COMMUNITIES. THE RESCUE SQUAD ALSO PROVIDES EMERGENCY MEDICAL SERVICES TO UPPER NORTHWEST D.C.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0EARNINGS FROM THE BETTY GILBERT MEMORIAL ENDOWMENT FUND ARE USED FOR THE OPERATIONS OF THE BETHESDA CHEVY CHASE RESCUE SQUAD. THE ORIGINAL PRINCIPAL WILL BE HELD IN PERPETUITY.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE SQUAD COMPLIES WITH THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD CODIFICATION TOPIC ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. FOR THE YEARS ENDED JUNE 20, 2017 AND 2016, NO UNRECOGNIZED TAX PROVISION OR BENEFIT EXISTS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2CHRISTMAS TREE AND 8K RACE EXPENSES -74,845
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3CHRISTMAS TREE AND 8K RACE EXPENSES -74,845
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART V, LINE 4
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XI, LINE 4B
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3SCHEDULE D, PAGE 4, PART XII, LINE 4B
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BETHESDA-CHEVY CHASE RESCUE SQUAD IS A PHILANTHROPICALLY OPERATED ORGANIZATION THAT PROVIDES STATE OF THE ART EMERGENCY MEDICAL, FIRE, AND RESCUE SERVICES TO THE BETHESDA-CHEVY CHASE AREA AND SURROUNDING MARYLAND COMMUNITIES. THE RESCUE SQUAD ALSO PROVIDES EMERGENCY MEDICAL SERVICES TO UPPER NORTHWEST D.C.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SCHEDULED EVENING, NIGHT, AND WEEKEND DUTY SHIFTS. ON WEEKDAYS, UNITS ARE STAFFED WITH BCCRS EMPLOYEES, VOLUNTEERS, ONE MONTGOMERY COUNTY FIRE RESCUE PARAMEDIC AND ONE MONTGOMERY COUNTY FIRE RESCUE EMT. THIS STAFFING STRATEGY ENSURES THAT PERSONNEL ARE READY TO RESPOND TO EMERGENCIES 24 HOURS A DAY, SEVEN DAYS A WEEK. OUR FLEET INCLUDES 7 AMBULANCES, 2 HEAVY RESCUE SQUADS, AND VARIOUS COMMAND AND UTILITY VEHICLES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE SQUAD IS A MEMBERSHIP ORGANIZATION (VOLUNTEERS WHO SERVE EITHER OPERATIONALLY AS EMTS, FIREFIGHTERS, PARAMEDICS, OR ADMINISTRATIVELY). THE ORGANIZATION DOES NOT HAVE STOCKHOLDERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL ACTIVE VOLUNTEER MEMBERS IN GOOD STANDING ARE ELIGIBLE TO PARTICIPATE IN THE ANNUAL ELECTIONS FOR OPERATIONAL OFFICERS, AND THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL AMENDMENTS TO THE BY-LAWS MUST BE SIGNED AND PRESENTED IN WRITING IN DUPLICATE, AT A MEETING OF THE GENERAL MEMBERSHIP, AND ACTION ON SAME SHALL BE TAKEN AT THE NEXT REGULARLY SCHEDULED MEMBERSHIP MEETING. A COPY OF ALL PROPOSED AMENDMENTS SHALL BE POSTED BY THE SECRETARY ON THE OFFICIAL BULLETIN BOARD FOR 30 DAYS PRIOR TO THE STATED MEETING AT WHICH ACTION IS TO BE TAKEN. AN AFFIRMATIVE THREE-QUARTERS VOTE OF THE VOTING MEMBERS PRESENT SHALL BE REQUIRED FOR ADOPTION OF ANY AMENDMENT TO THE BY-LAWS. THE APPROVAL OF THE ACTIVE VOLUNTEER MEMBERS, IN GOOD STANDING, IS REQUIRED FOR THE ADOPTION OF ANY BYLAW AND AMENDMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE FORM 990 IS PROVIDED TO ALL MEMBERS OF THE BOARD OF DIRECTORS, AND CERTAIN OTHER SQUAD MEMBERS, TO REVIEW BEFORE BEING FILED. COMMENTS AND QUESTIONS ARE PROVIDED TO THE RETURN PREPARERS AND ANY RESULTING CHANGES ARE MADE PRIOR TO FILING.

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$5.48$0.07$5.42$2.07$1.82$0.25
2024Detailed filing. Detailed filing data is available for this year.$5.13$0.14$4.99$1.89$1.46$0.43
2023Detailed filing. Detailed filing data is available for this year.$4.49$0.05$4.44$1.78$1.58$0.20
2022Detailed filing. Detailed filing data is available for this year.$4.32$0.13$4.18$2.21$1.74$0.47
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.13$0.29$3.84$2.13$1.89$0.24
2020Detailed filing. Detailed filing data is available for this year.$3.74$0.22$3.52$2.19$2.04$0.15
2019Detailed filing. Detailed filing data is available for this year.$3.40$0.07$3.33$2.17$2.02$0.15
2018Detailed filing. Detailed filing data is available for this year.$3.27$0.09$3.18$2.05$2.00$0.06
2017Detailed filing. Detailed filing data is available for this year.$3.50$0.33$3.17$1.93$1.99$0.06
2016Detailed filing. Detailed filing data is available for this year.$3.55$0.28$3.26$1.96$2.07$0.11
2015Detailed filing. Detailed filing data is available for this year.$3.82$0.38$3.44$1.98$2.09$0.10
2014Detailed filing. Detailed filing data is available for this year.$4.12$0.55$3.57$2.10$2.06$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.97$0.46$3.52$2.22
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.64$0.50$4.14$2.19
2011Summary only. Only limited summary data is available for this year.$4.54$0.07$4.47$1.77$2.09$0.32