2024-01-15T11:58:55-06:00 2022-12-31 251031405 MCGILL POWER BELL & ASSOC LLP 180 MERCER STREET MEADVILLE PA 16335 990 2022-01-01 251089374 VERNON TOWNSHIP VOLUNTEER FIRE DEPARTMENT VERN 8143366018 18208 CUSSEWAGO ROAD MEADVILLE PA 16335 BRIAN CAGLE LIQUIDATING RECEIVER 8143366018 2024-01-15 1 BRIAN CAGLE 999009999 0 BRUCE A LAWRENCE P01329574 8147245890 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z BRIAN CAGLE 18208 CUSSEWAGO ROAD MEADVILLE PA 16335 655152 0 X N/A X 1939 PA TO PROVIDE FIRE PROTECTION AND RESCUE SERVICES TO THOSE IN THE COMMUNITY. 7 7 25 30 0 0 51248 1210 0 0 0 0 272691 157443 323939 158653 2520 1578 0 0 138162 96708 0 0 0 181295 133287 321977 231573 1962 -72920 1272878 1188840 605301 594183 667577 594657 X TO PROVIDE FIRE PROTECTION AND EMERGENCY RESCUE SERVICES TO THOSE IN VERNON TOWNSHIP AND SURROUNDING AREAS OF CRAWFORD COUNTY IN PENNSYLVANIA. 0 1 222533 1578 157443 PROVISION OF FIRE AND RESCUE SERVICES TO PERSONAL RESIDENCES AND BUSINESSES LOCATED IN VERNON TOWNSHIP AT NO CHARGE FOR SERVICES. 222533 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 0 0 25 0 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 1 0 0 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 PA X BRIAN CAGLE 8143366018 18208 CUSSEWAGO ROAD MEADVILLE PA 16335 X JEFF STIVANSON PRESIDENT 5.00 X X 0 0 0 RALPH MCCLAY VICE PRESIDENT 5.00 X X 0 0 0 FLORENCE GATES SECRETARY 8.00 X X 0 0 0 RICK BARR TRUSTEE 12.00 X 0 0 0 BILL REICHEL TRUSTEE 12.00 X 0 0 0 CHRISTOPHER MAHEU TRUSTEE 12.00 X 0 0 0 MANUEL FELICIANO FIRE CHIEF 25.00 X 0 0 0 0 0 0 0 0 0 0 0 1210 1210 464352 393999 70353 70353 189590 102500 87090 87090 158653 157443 0 0 1578 1578 91100 91100 5608 5608 848 848 3356 3172 184 32279 32279 20907 20907 41458 41458 11010 11010 REPAIRS AND MAINTENANCE 12009 12009 BANK CHARGES 6835 6835 DUES AND SUBSCRIPTIONS 1512 1512 MISCELLANEOUS EXPENSE 1498 325 1173 1575 1575 231573 222533 9040 0 35478 348 170 7280 0 3235972 2052846 1224584 1183126 5366 5366 1272878 1188840 1438 6078 603863 588105 605301 594183 X 667577 594657 667577 594657 1272878 1188840 -72920 0 X 0 0 0 X 34027 39986 54463 50648 1210 180334 293505 330967 215224 335151 189590 1364437 1054288 671115 469580 899019 464352 3558354 1381820 1042068 739267 1284818 655152 5103125 25000 30000 31000 38950 124950 0 25000 30000 31000 38950 124950 4978175 22 1 23 22 1 23 95 27946 83350 111391 1381937 1070015 822617 1284818 655152 5214539 0.95470 0.95550 0.00000 X 1513265 416880 1096385 1512805 1487746 25059 209902 148220 61682 1183126 FUND DRIVE 464352 385737 8262 1 0.90000 464352 385737 8262 393999 70353 PA 1 0 0 0 0.99000 0.01000 RICK BARR 108208 CUSSEWAGO ROAD MEADVILLE PA 16335 0 RICK BARR MANAGES GAMING ACTIVITIES X 0 FORM 990, PART III, LINE 3 THE ORGANIZATION CEASED OPERATIONS RELATED TO FIRE PROTECTION AND EMERGENCY RESCUE SERVICES IN NOVEMBER 2022. FORM 990, PART VI, SECTION A, LINE 2 FIRE CHIEF MANUEL FELCIANO PURCHASED A VEHICLE FROM THE VERNON TOWNSHIP VOLUNTEER FIRE DEPARTMENT FOR APPROXIMATELY $1,000. MR. FELICIANO SUBEQUENTLY TRADED THIS VEHICLE INTO A THIRD PARTY AUTO DEALERSHIP FOR APPROXIMATELY $16,500. FORM 990, PART VI, SECTION A, LINE 5 THE VERNON TOWNSHIP VOLUNTEER FIRE DEPARTMENT, INC. AND THE VERNON TOWNSHIP VOLUNTEER FIRE DEPARTMENT RELIEF ASSOCIATION (COLLECTIVELY "VTVFD") CEASED BUSINESS OPERATIONS IN OCTOBER OR NOVEMBER 2022. PRIOR TO CEASING OPERATIONS, THE PENNSYLVANIA STATE POLICE STARTED INVESTIGATING ALLEGATIONS OF ILLEGAL TRANSFERS OF VTVFD ASSETS TO OFFICERS, DIRECTORS, AND EMPLOYEES OF VTVFD. IN LATE MARCH 2023, THE PENNSYLVANIA OFFICE OF THE ATTORNEY GENERAL ("OAG") BECAME AWARE OF THE SITUATION AT VTVFD. ON MARCH 31, 2023, THE COMMONWEALTH OF PENNSYLVANIA, THROUGH THE OAG, FILED A PETITION WITH THE COURT OF COMMON PLEAS OF CRAWFORD COUNTY, PENNSYLVANIA (THE "COURT") TO HAVE A RECEIVER PENDENTE LITE APPOINTED, FOLLOWED BY A LIQUIDATING RECEIVER. THE OAG TOOK THIS ACTION TO ENSURE THAT ADDITIONAL ASSETS OF VTVFD WERE NOT WASTED OR FRAUDULENTLY TRANSFERRED. COURT PROCEEDINGS IN THIS MATTER ARE DOCKETED WITH THE CRAWFORD COUNTY CLERK OF ORPHANS' COURT AT NUMBER OC 2023-0034. BY ORDER DATED APRIL 20, 2023, BRIAN T. CAGLE, ESQ. ("ATTORNEY CAGLE") WAS APPOINTED AS THE RECEIVER PENDENTE LITE BY THE COURT TO TAKE PHYSICAL POSSESSION AND CONTROL OF THE ASSETS OF VTVFD. BY ORDER DATED JULY 21, 2023, ATTORNEY CAGLE WAS APPOINTED AS THE LIQUIDATING RECEIVER FOR VTVFD AND SPECIFICALLY AUTHORIZED TO SELL THE ASSETS OF VTVFD. PURSUANT TO THE ORDER AND PENNSYLVANIA LAW RELATED TO RECEIVERSHIPS AND NONPROFIT CORPORATIONS, ATTORNEY CAGLE WILL PAY THE LEGITIMATE CREDITORS FROM LIQUIDATED FUNDS AND PROPOSE A FINAL DISTRIBUTION OF ASSETS TO AN APPROPRIATE PUBLIC CHARITY TO BE APPROVED BY THE COURT. ATTORNEY CAGLE HAS 15 YEARS' EXPERIENCE AS AN ATTORNEY, INCLUDING RELEVANT EXPERIENCE WITH CRIMINAL INVESTIGATIONS AND PROSECUTIONS, BUSINESS SALES AND DISSOLUTIONS, AND ORPHANS' COURT LITIGATION. ATTORNEY CAGLE TOOK IMMEDIATE ACTION TO PROTECT THE ASSETS OF VTVFD FOR THEIR CHARITABLE PURPOSE. ACTIONS INCLUDED CHANGING LOCKS, SECURING ASSETS, CHANGING AUTHORIZED SIGNERS ON BANK ACCOUNTS, CONTACTING ALL LOCAL BANKS, AND COMMUNICATING WITH LAW ENFORCEMENT, GOVERNMENT AGENCIES, AND OTHER LOCAL FIREFIGHTERS TO BECOME FAMILIAR WITH THE ASSETS AND OPERATIONS OF VTVFD. ATTORNEY CAGLE DISCOVERED THAT THE RECORD-KEEPING FOR VTVFD PRIOR TO HIS INVOLVEMENT WAS EXTREMELY LAX OR NON-EXISTENT. SPECIFIC INFORMATION ON CERTAIN WAGES AND SMALL GAMES OF CHANCE REVENUE AND PAYOUTS IS NOT AVAILABLE. INFORMATION CONTAINED IN THE FORM 990 IS BASED LARGELY ON BANK RECORDS OBTAINED BY SUBPOENA AND REASONABLE ASSUMPTIONS BASED ON PREVIOUS TAX FILINGS. ATTORNEY CAGLE SPOKE TO THE PENNSYLVANIA STATE POLICE TROOPER WHO TOOK OVER ALL CRIMINAL INVESTIGATIONS. SO FAR, ONE INDIVIDUAL HAS BEEN PROSECUTED FOR HER INVOLVEMENT IN THE MISDIRECTION OF APPROXIMATELY $6,500.00 IN VTVFD FUNDS, WHICH HAVE BEEN RETURNED TO VTVFD. ATTORNEY CAGLE IS AWARE OF AT LEAST TWO OTHER POTENTIAL FRAUDULENT TRANSFERS OF MOTOR VEHICLES. IT IS UNLIKELY THAT THESE ASSETS WILL BE RECOVERED DUE TO THE OAG'S DECISION NOT TO PROSECUTE ADDITIONAL INDIVIDUALS AND THE DISPROPORTIONATELY HIGH COST OF PURSUING CIVIL LITIGATION. THE OAG AND THE COURT HAVE BEEN KEPT ADVISED OF THE ATTORNEY CAGLE'S ACTIONS, THE FINANCIAL STATUS OF VTVFD, AND THE LIQUIDATION OF THE ASSETS SINCE HIS APPOINTMENT. ATTORNEY CAGLE WILL FILE A FINAL ACCOUNT WITH THE COURT FOLLOWING THE LIQUIDATION OF THE ASSETS AND PAYMENT OF CREDITORS. THE FINAL ACCOUNT WILL LIKELY PROPOSE TO THE COURT THAT THE VERNON CENTRAL HOSE RELIEF ASSOCIATION (25-1870590) SHOULD BE THE PUBLIC CHARITY TO RECEIVE THE NET REMAINING ASSETS BECAUSE IT SERVES A SIMILAR PURPOSE TO VTVFD. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION ONLY HAS ONE CLASS OF MEMBERS WITH THESE RIGHTS AND THEY ARE REFERRED TO AS ACTIVE MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A THE ORGANIZATION'S ACTIVE MEMBERS HOLD AN ANNUAL MEETING WHERE THEY VOTE ON THE BOARD OF DIRECTORS FOR THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7B THE ORGANIZATION'S ACTIVE MEMBERS MAY ATTEND THE MONTHLY MEETINGS AND VOTE ON ALL DECISIONS MADE AT THOSE MEETINGS. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION HAS NO FORMAL PROCESS FOR REVIEWING THE 990. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE PROVIDED TO THE PUBLIC UPON REQUEST. VERNON TOWNSHIP RELIEF ASSOCIATION 585 CUSSEWAGO ROAD MEADVILLE PA 16335 251665782 PROVIDE INSURANCE AND EQUIPMENT TO VERNON TOWNSHIP VOLUNTEER FIRE DEPARTMENT PA 501(C)(3) LINE 7 VERNON TOWNSHIP VOLUNTEER FIRE DEPARTMENT 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0