2024-11-11T06:19:34-06:00 2023-12-31 251031405 MCGILL POWER BELL & ASSOC LLP 10 WOODLAND CENTER DRIVE GROVE CITY PA 16127 990 2023-01-01 251447826 NESHANNOCK TOWNSHIP VOLUNTEER FIRE COMPANY NESH 7246544800 3135 MERCER ROAD NEW CASTLE PA 16105 RICHARD RUSSO PRESIDENT 7246544800 2024-06-11 1 1 SUSAN M CYPHERT P00073864 7244587490 2023 2024-10-15 13:58:12Z RICHARD RUSSO 3135 MERCER ROAD NEW CASTLE PA 16105 361574 0 X N/A X 1940 PA RESPONDS TO FIRE CALLS, VEHICLE ACCIDENTS, WATER RESCUE, AND OTHER HUMAN DISASTERS. TRAINS AND EDUCATES BOTH VOLUNTEER FIRE FIGHTERS AND THE GENERAL PUBLIC IN FIRE PREVENTION IN NESHANNOCK TOWNSHIP, PA. 7 7 7 45 0 0 263480 322741 0 0 -6374 26569 5880 12264 262986 361574 160 0 0 0 65461 75314 0 0 12636 239191 277629 304812 352943 -41826 8631 2734477 2617187 515033 362878 2219444 2254309 RESPONDS TO FIRE CALLS, VEHICLE ACCIDENTS, WATER RESCUE, AND OTHER HUMAN DISASTERS. TRAINS AND EDUCATES BOTH VOLUNTEER FIRE FIGHTERS AND THE GENERAL PUBLIC IN FIRE PREVENTION IN NESHANNOCK TOWNSHIP, PA. 0 0 242363 4164 RESPONDS TO FIRE CALLS, VEHICLE ACCIDENTS, WATER RESCUE, AND OTHER HUMAN DISASTERS. TRAINS AND EDUCATES BOTH VOLUNTEER FIRE FIGHTERS AND THE GENERAL PUBLIC IN FIRE PREVENTION IN NESHANNOCK TOWNSHIP, PA. 242363 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 5 0 1 7 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 1 1 1 1 1 0 0 0 0 0 1 0 0 0 X THE ORGANIZATION 7246544800 3135 MERCER ROAD NEW CASTLE PA 16105 X RICK RUSSO PRESIDENT 10.00 X X 0 0 0 JUSTIN BITTNER VICE PRESIDENT 10.00 X X 0 0 0 ED HARRIS SECRETARY 10.00 X X 0 0 0 WILLIAM STROIA TREASURER 10.00 X X 0 0 0 STEVE DEMOFONTE DIRECTOR 10.00 X 0 0 0 CALEB DUDA DIRECTOR 10.00 X 0 0 0 JIM ZINN DIRECTOR 10.00 X 0 0 0 0 0 0 0 0 0 0 0 192 251296 71253 322741 24910 24910 8100 0 8100 8100 8100 1659 0 1659 1659 1659 MISCELLANEOUS REVENUE 621910 4164 4164 4164 361574 4164 0 34669 66260 66260 9054 9054 5737 5737 2316 2316 12636 12636 19146 7240 11906 19065 19065 17883 17883 154797 154797 1425 1425 EQUIPMENT AND REPAIR 17429 17429 SMALL TOOLS AND SUPPLIE 13903 13903 UNIFORMS 7483 7483 DUES AND SUBSCRIPTIONS 3114 3114 2695 1449 1246 352943 242363 97944 12636 293665 302503 11404 11680 5225676 3172756 2207717 2052920 221691 250084 2734477 2617187 1978 2671 513055 360207 515033 362878 X 2219444 2254309 2219444 2254309 2734477 2617187 8631 26234 0 X X 1 X 0 1 0 X 286985 232622 257486 263480 322741 1363314 286985 232622 257486 263480 322741 1363314 1363314 5441 2285 9085 7389 33010 57210 616 1621 6583 3480 4164 16464 1436988 0.94870 0.96640 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 15000 15000 1429210 673410 755800 3759995 2484231 1275764 21471 15115 6356 2052920 X PART X, LINE 2: THE FIRE COMPANY QUALIFIES AS AN EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORRDINGLY, INCOME TAX EXPENSE IS LIMITED TO ACTIVITIES THAT ARE DEEMED BY THE INTERNAL REVENUE SERVICE TO BE UNRELATED TO THEIR EXEMPT PURPOSE. INTEREST AND PENALTIES RELATED TO INCOME TAX REPORTING ARE RECOGNIZED WHEN INCURRED AND ARE INCLUDED ON THE STATEMENTS OF REVENUES, EXPENSES, AND CHANGES IN NET ASSETS - MODIFIED CASH BASIS. MANAGEMENT HAS DETERMINED THE FIRE COMPANY HAD NO ACTIVITIES SUBJECT TO UNRELATED BUSINESS INCOME TAX (UBIT) DURING THE YEARS ENDED DECEMBER 31, 2023 AND 2022. THE FIRE COMPANY HAS NOT BEEN SUBJECT TO ANY INCOME TAX PENALTIES OR INTEREST FOR ALL OPEN TAX YEARS. FORM 990, PART VI, SECTION A, LINE 6 MEMBERSHIP IN THE FIRE DEPARTMENT SHALL BE GOVERNED BY THE RULES AND REGULATIONS ADOPTED BY THE BOARD OF DIRECTORS FROM TIME TO TIME BY RESOLUTION. FORM 990, PART VI, SECTION A, LINE 7A ALL MEMBERS WHO RESIDE IN NESHANNOCK TOWNSHIP, AFTER A 1 YEAR PROBATIONARY PERIOD OF JOINING THE DEPARTMENT, HAVE VOTING RIGHTS. FORM 990, PART VI, SECTION A, LINE 7B ALL MEMBERS WHO RESIDE IN NESHANNOCK TOWNSHIP, AFTER A 1 YEAR PROBATIONARY PERIOD OF JOINING THE DEPARTMENT, HAVE VOTING RIGHTS. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD WILL NOT REVIEW THE FORM 990 PRIOR TO FILING. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC BY WRITTEN REQUEST. ONCE WRITTEN REQUEST IS RECEIVED, AN APPOINTMENT IS SETUP TO REVIEW ALL DOCUMENTS AT THE OFFICE OF THE DEPARTMENT. FORM 990, PART XII, LINE 1 THE FIRE COMPANY REPORTS ITS ACTIVITIES USING THE MODIFIED CASH BASIS OF ACCOUNTING WHICH IS ANOTHER COMPREHENSIVE BASIS OF ACCOUNTING OTHER THAN ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA. THIS BASIS DIFFERS FROM GENERALLY ACCEPTED ACCOUNTING PRINCIPLES BECAUSE THE FIRE COMPANY DOES NOT RECOGNIZE RECEIVABLES, PREPAID EXPENSES, ACCOUNTS PAYABLE, OR ACCRUALS. UNDER THE MODIFIED CASH BASIS OF ACCOUNTING (EXCEPT FOR THE ACCOUNTING OF LONG-TERM DEBT, INVESTMENTS BEING RECORDED AT FAIR VALUE, THE CAPITALIZATION OF EQUIPMENT AND RELATED DEPRECIATION AND AMORTIZATION, AND THE RECORDING OF A CREDIT CARD PAYABLE), FINANCIAL TRANSACTIONS ARE RECORDED WHEN THE ACTUAL CASH TRANSACTION OCCURS REGARDLESS OF WHEN THE REVENUE IS EARNED OR THE EXPENSE OBLIGATION IS INCURRED. FORM 990, PART XII, LINE 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.