Conneaut Lake Volunteer Fire Department Of Conneaut Lake Boro in Conneaut Lake, Pennsylvania (PA)

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Conneaut Lake Volunteer Fire Department Of Conneaut Lake Boro
Employer Identification Number (EIN)251645313
Name of OrganizationConneaut Lake Volunteer Fire Department Of Conneaut Lake Boro
Address11877 Conneaut Lake Rd, Conneaut Lake, PA 16316-3115
ActivitiesVoluntary firemen's organization or auxiliary, Community service organization, Rescue and emergency service
SubsectionCharitable Organization
Ruling Date07/1994
DeductibilityContributions are deductible
FoundationOrganization that normally receives no more than one third of its support from gross investment income and unrelated business income and at the same time more than one third of its support from contributions, fees, and gross receipts related to exempt purposes
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period12/2013
Assets$1,000,000 to $4,999,999
Income$1,000,000 to $4,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$1,820,579
Amount of Income$1,192,471
Form 990 Revenue Amount$344,929
National Taxonomy of Exempt Entities (NTEE)Public Safety, Disaster Preparedness and Relief: Fire Prevention, Protection, Control


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Amount of income in 2013: $1,192,471 (it was $1,236,244 in 2012)
Conneaut Lake Volunteer Fire Department Of Conneaut Lake Boro: 

 $1,192,471
Other organizations performing similar types of work: 

 $177,600

Assets in 2013: $1,820,579 (it was $1,913,831 in 2012)
Conneaut Lake Volunteer Fire Department Of Conneaut Lake Boro: 

 $1,820,579
Other organizations performing similar types of work: 

 $573,843

Expenses in 2013: $470,106
This organization: 

 $470,106
Other organizations performing similar types of work: 

 $148,886

Income to expenses ratio in 2013: 2.5
Conneaut Lake Volunteer Fire Department Of Conneaut Lake Boro: 

 2.5
Other organizations performing similar types of work: 

 1.1

Grants share in income in 2013: 46.5%
This organization: 

 46.5%
Other organizations performing similar types of work: 

 22.6%

Financial snapshot ($)

Revenue for 2013

Assets at the end of 2013

Functional expenses for 2013

Support schedule

Checklist
20122013
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?YesYes
Is the organization required to complete Schedule B, Schedule of Contributors?NoYes
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?NoNo
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?NoNo
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?NoNo
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?NoNo
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?NoNo
Did the organization maintain collections of works of art, historical treasures, or other similar assets?NoNo
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?NoNo
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?NoNo
Did the organization report an amount for land, buildings, and equipment?YesYes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?NoNo
Did the organization report an amount for investments-program related that is 5% or more of its total assets?NoNo
Did the organization report an amount for other assets that is 5% or more of its total assets?NoNo
Did the organization report an amount for other liabilities?NoNo
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?NoNo
Did the organization obtain separate, independent audited financial statements for the tax year?NoNo
Was the organization included in consolidated, independent audited financial statements for the tax year?NoNo
Is the organization a school described in section 170(b)(1)(A)(ii)?NoNo
Did the organization maintain an office, employees, or agents outside of the United States?NoNo
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?NoNo
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?NoNo
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?NoNo
Did the organization report more than $15,000 total of fundraising event gross income and contributions?YesYes
Did the organization report more than $15,000 of gross income from gaming activities?YesYes
Did the organization operate one or more hospital facilities?NoNo
Did the organization attach a copy of its audited financial statements?NoNo
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?NoNo
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?NoNo
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?NoNo
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?NoNo
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?NoNo
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?NoNo
Did the organization engage in an excess benefit transaction with a disqualified person during the year?NoNo
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?NoNo
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?NoNo
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?NoNo
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?NoNo
A family member of a current or former officer, director, trustee, or key employee?NoNo
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?NoNo
Did the organization receive more than $25,000 in non-cash contributions?NoNo
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?NoNo
Did the organization liquidate, terminate, or dissolve and cease operations?NoNo
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?NoNo
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?NoNo
Was the organization related to any tax-exempt or taxable entity?NoNo
Did the organization have a controlled entity within the meaning of section 512(b)(13)?NoNo
Did the organization make any transfers to an exempt non-charitable related organization?NoNo
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?NoNo
Statements Regarding Other IRS Filings and Tax Compliance
201120122013
The number reported in Box 3 of Form 1096485
The number of Forms W-2G4736
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?YesYes
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return6554
Did the organization file all required federal employment tax returns?YesYes
Did the organization have unrelated business gross income of $1,000 or more during the year?YesYesYes
Has it filed a Form 990-T for this year?YesYes
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?NoNo
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?NoNo
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?NoNo
Did the organization file Form 8886-T?NoNo
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?NoNo
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?NoNo
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?NoNo
Did the organization notify the donor of the value of the goods or services provided?NoNo
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?NoNo
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?NoNo
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?NoNo
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?NoNo
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?NoNo
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?NoNo
Did the sponsoring organization make any taxable distributions under section 4966?NoNo
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?NoNo
Initiation fees and capital contributions$0$0$0
Gross receipts for public use of club facilities $0$0$0
Gross income from members or shareholders$0$0$0
Gross income from other sources$0$0$0
Is the organization filing Form 990 in lieu of Form 1041?NoNo
The amount of tax-exempt interest received or accrued during the year$0$0
Is the organization licensed to issue qualified health plans in more than one state?NoNo
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans$0$0
The amount of reserves on hand$0$0
Did the organization receive any payments for indoor tanning services during the tax year?NoNo
Has it filed a Form 720 to report these payments?NoNo
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
20122013
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization$86,521$104,400
Total reportable compensation from related organizations$0$0
Total estimated amount of other compensation from the organization and related organizations$0$0
Total number of individuals who received more than $100,000 of reportable compensation from the organization00
Total number of independent contractors who received more than $100,000 of compensation from the organization00
Statement of Revenue
201120122013
Total revenue$417,029$354,256$344,929
Contributions, Gifts, Grants and Other Similar Amounts$199,265$184,556$160,521
Program Service Revenue$0$0$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$54$0$0
Income from investment of tax-exempt bond proceeds$0$0$0
Royalties$0$0$0
Net rental income$33,618$27,216$17,003
Gross rents (Real / Personal)$33,618 / $0$27,216 / $0$17,003 / $0
Less: rental expenses (Real / Personal)$0 / $0$0 / $0$0 / $0
Rental income or (loss) (Real / Personal)$33,618 / $0$27,216 / $0$17,003 / $0
Net gain/loss from sales of assets other than inventory$0$0$0
Net income/loss from fundraising events$41,967$61,520$73,685
Gross income from fundraising events$87,811$84,821$92,985
Less: direct expenses$45,844$23,301$19,300
Net income/loss from gaming activities$140,310$146,800$102,930
Gross income from gaming activities$183,930$174,190$125,174
Less: direct expenses$43,620$27,390$22,244
Net income/loss from sales of inventory$-1,630$-70,022$-34,700
Gross sales of inventory, less returns and allowances$863,426$761,275$771,298
Less: cost of goods sold$865,056$831,297$805,998
Miscellaneous Revenue$3,445$4,186$25,490
900099$4,186$25,490
All other revenue$0$0
Statement of Functional Expenses
201120122013
Total functional expenses$514,468$368,348$470,106
Grants and other assistance to domestic organizations and domestic governments$0$0
Grants and other assistance to domestic individuals$0$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals$0$0
Benefits paid to or for members$0$0
Compensation of current officers, directors, trustees, and key employees$0$0$104,400
Compensation not included above, to disqualified persons$0$0
Other salaries and wages$78,269$86,521$0
Pension plan accruals and contributions$0$0
Other employee benefits$0$0
Payroll taxes$0$0$8,775
Fees for services (non-employees)
Management$0$0
Legal$0$0
Accounting$3,503$8,603
Lobbying$0$0
Professional fundraising services$0$0$0
Investment management fees$0$0
Other$0$0
Advertising and promotion$0$6,642
Office expenses$0$21,056
Information technology$0$0
Royalties$0$0
Occupancy$22,637$29,040
Travel$0$0
Payments of travel or entertainment expenses for any federal, state, or local public officials$0$0
Conferences, conventions, and meetings$0$0
Interest$0$116,687
Payments to affiliates$0$0
Depreciation, depletion, and amortization$69,910$63,748
Insurance$0$34,061
Other expenses$75,144$41,789
Other expenses$32,576$20,998
Other expenses$28,842$3,789
Other expenses$18,737$2,698
Other expenses$30,478$7,820
Balance Sheet
201120122013
Total assets$1,983,066$1,913,831$1,820,579
Cash - non-interest-bearing$42,527$19,965
Savings and temporary cash investments$0$0
Pledges and grants receivable, net$0$0
Accounts receivable, net$0$0
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees$0$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations$0$0
Notes and loans receivable, net$0$0
Inventories for sale or use$10,153$5,325
Prepaid expenses and deferred charges$2,113$0
Land, buildings, and equipment: cost or other basis$1,848,248$1,785,417
Investments - publicly traded securities$0$0
Investments - other securities$0$0
Investments - program-related$0$0
Intangible assets$0$0
Other assets$10,790$9,872
Total liabilities$2,163,661$2,108,518$2,140,443
Accounts payable and accrued expenses$38,127$126,419
Grants payable$0$0
Deferred revenue$0$0
Tax-exempt bond liabilities$0$0$0
Escrow or custodial account liability$0$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons$0$0
Secured mortgages and notes payable to unrelated third parties$2,149,069$2,070,391$2,014,024
Unsecured notes and loans payable to unrelated third parties$0$0$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)$0$0
Total net assets or fund balances$-180,595$-194,687$-319,864
Unrestricted net assets$0$0
Temporarily restricted net assets$0$0
Permanently restricted net assets$0$0
Capital stock or trust principal, or current funds$109,249$109,249
Paid-in or capital surplus, or land, building, or equipment fund$225,677$225,677
Retained earnings, endowment, accumulated income, or other funds$-515,521$-529,613$-654,790
Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:An organization that normally receives: (1) more than 33 1/3 % of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3 % of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975
Number of organizations supported0
Sum of amounts of support$0
Support Schedule for Organizations Described in Section 509(a)(2) (for 2009 - 2013)
2009 - 2013 Total
Public support$1,301,335
Subtotal$1,301,335
Gifts, grants, contributions, and membership fees received$1,027,218
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose$0
Gross receipts from activities that are not an unrelated trade or business under section 513$274,117
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
Less$0
Amounts received from disqualified persons$0
Amounts received from other than disqualified persons that exceed the greater of $5,000 or 1% of the total support$0
Total support$1,447,629
Public support$1,301,335
Subtotal$131,686
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$131,686
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975$0
Net income from unrelated business activities, whether or not the business is regularly carried on$0
Other income$14,608
Unrelated Trade or Business Income (for 2008)
IncomeExpensesNet
Total$231,362$0$231,362
Gross receipts or sales less returns and allowances$918,865$0$0
Cost of goods sold$1,199,447$0$0
Gross profit$280,582$0$280,582
Capital gain net income$0$0$0
Net gain$0$0$0
Capital loss deduction for trusts$0$0$0
Income (loss) from partnerships and S corporations$0$0$0
Rent income$0$0$0
Unrelated debt-financed income$0$0$0
Interest, annuities, royalties, and rents from controlled organizations$0$0$0
Investment income of a section 501(c)(7), (9), or (17) organization$0$0$0
Exploited exempt activity income$0$0$0
Advertising income$0$0$0
Other income$511,944$0$511,944
Deductions Not Taken Elsewhere (for 2008)
Total deductions$348,201
Compensation of officers, directors, and trustees$75,451
Salaries and wages$0
Repairs and maintenance$0
Bad debts$0
Interest$26,643
Taxes and licenses$0
Charitable contributions$0
Depreciation$0
Depletion$0
Contributions to deferred compensation plans$0
Employee benefit programs$0
Excess exempt expenses$0
Excess readership costs$0
Other deductions$246,107
Unrelated business taxable income$116,839
Unrelated business taxable income before net operating loss deduction$116,839
Net operating loss deduction$0
Unrelated business taxable income before specific deduction$116,839
Specific deduction$1,000
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1West Whiteland Fire Company Inc227 Crest Ave, Exton, PA 19341-2708PA1995-12$1,378,743
2The Friendship Hose Company No 1 Of Newville Pa15 E Big Spring Rock Rd, Newville, PA 17241PA1996-07$1,204,485
3Richland Township Volunteer Firemans Association1321 Scalp Ave, Johnstown, PA 15904-3106PA1996-10$1,033,719
4Rescue Fire Company No 1 Dallastown Pa50 S School Pl, Dallastown, PA 17313-1629PA1998-04$916,727
5Tylersport Volunteer Fire Company181 Ridge Road, Tylersport, PA 18971PA1995-06$908,161
6Sunbury Steam Fire Engine CoPO BOX 448, Sunbury, PA 17801-0448PA1997-02$900,905
7Tinicum Township Fire Company99 Wanamaker Ave, Essington, PA 19029-1424PA1996-05$890,653
8West Grove Fire CompanyPO BOX 201, W Grove, PA 19390-0201PA1995-10$663,812
9The Neffsville Community Fire Company No 1PO BOX 5404, Lancaster, PA 17606-5404PA1995-03$661,687
10West Chester Volunteer Firemens Relief AssocationPO BOX 322, West Chester, PA 19381-0322PA1996-07$651,360
11Washington Hose Co No 1376 E Lincoln Hwy, Coatesville, PA 19320-3410PA1995-11$614,994
12Sellersville Fire DepartmentPO BOX 315, Sellersville, PA 18960-0315PA1995-01$599,942
13Reamstown Fire Co No 1PO BOX 276, Reamstown, PA 17567-0276PA1945-08$497,589
14Willing Hand Hose Company Of Montoursville PaPO BOX 367, Montoursville, PA 17754-0367PA1997-11$491,028
15West Point Volunteer Fire Company660 Garfield Avenue, West Point, PA 19486PA1991-10$475,000
16St Thomas Township Volunteer Fire & Rescue Co Inc34 School House Rd, St Thomas, PA 17252-9674PA1995-01$453,793
17Telford Volunteer Fire Company No 1400 W Broad St, Telford, PA 18969-1984PA1996-09$437,348
18Thorndale Volunteer Fire Co Inc3613 Lincoln Hwy, Thorndale, PA 19372-1003PA1952-04$421,307
19Yeadon Fire Co No 1Church Ln And Bailey Rd, Yeadon, PA 19050PA1980-10$386,197
20Washington Township Volunteer Fire Co No 14078 Route 66, Apollo, PA 15613-1526PA1984-01$385,562
Number of organizations performing similar types of work
Alaska3
Alabama31
Arkansas17
Arizona8
California29
Colorado8
Connecticut28
Delaware18
Florida19
Georgia13
Hawaii1
Iowa10
Illinois12
Indiana51
Kansas1
Kentucky35
Louisiana12
Massachusetts10
Maryland65
Maine5
Michigan18
Minnesota12
Missouri31
Mississippi9
Montana4
North Carolina176
North Dakota6
Nebraska3
New Hampshire2
New Jersey97
New Mexico3
New York108
Ohio65
Oklahoma24
Oregon6
Pennsylvania185
Rhode Island9
South Carolina13
South Dakota3
Tennessee25
Texas111
Utah2
Virginia104
Vermont13
Washington5
Wisconsin9
West Virginia49
Wyoming4
Total1,472

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