2024-07-15T09:18:39-04:00 2023-12-31 232299481 SPARANO VINCELETTE & JOINER CPA'S 1814 NEWPORT GAP PIKE WILMINGTON DE 19808 990 2023-01-01 510109098 ELSMERE FIRE COMPANY NO 1 INC ELSM 3029990183 1107 KIRKWOOD HIGHWAY WILMINGTON DE 19805 MICHAEL WIKTOROWICZ PRESIDENT 3029990183 2024-07-12 true MICHAEL WIKTOROWICZ 999009999 true EVELYN M KOTSIS-JOINER CPA P00960481 3029997300 2024-07-12 X 2023 2023-04-26 12:10:37Z MICHAEL WIKTOROWICZ 1107 KIRKWOOD HIGHWAY WILMINGTON DE 19805 2205628 false X WWW.ELSMEREFC.ORG X 1921 DE TO PROVIDE FIRE PROTECTION AND EMERGENCY MEDICAL SERVICES TO COMMUNITIES IN ITS IMMEDIATE LOCATION AND TO SUPPORT THE NEARBY VOLUNTEER FIRE COMPANIES AND THE COMMUNITIES THEY SERVE. IN ADDITION, THEIR MEMBERS WORK WITH THE COMMUNITY TO PROMOTE FIRE SAFETY EDUCATION, PROTECT LIFE AND PROPERTY. 10 10 46 100 0 1824703 1583772 331769 323785 147734 27229 72993 88605 2377199 2023391 0 54805 65448 816666 1039267 0 20502 1033881 1058265 1905352 2162980 471847 -139589 4398317 4676257 402413 4398317 4273844 X TO PROVIDE FIRE PROTECTION AND EMERGENCY MEDICAL SERVICES TO COMMUNITIES IN ITS IMMEDIATE LOCATION AND TO SUPPORT THE NEARBY VOLUNTEER FIRE COMPANIES AND THE COMMUNITIES THEY SERVE. IN ADDITION, THEIR MEMBERS WORK WITH THE COMMUNITY TO PROMOTE FIRE SAFETY EDUCATION, PROTECT LIFE AND PROPERTY. false false 510641 TO PROVIDE FIRE PROTECTION AND EDUCATE THE PUBLIC ON FIRE SAFETY 1245897 323785 TO PROVIDE EMERGENCY MEDICAL SERVICES AND AMBULANCE TRANSPORT 1756538 false true false false false false false false false true false false false false true false false false false false false false false true false false false false false false false false false false false false false false false false false false false false false true 2 0 false 46 true false false false false false false false false false false false false false X 10 10 false false false false true true true true true false false true true true true true true true true false X X WILLIAM WISMER 3029990183 1107 KIRKWOOD HIGHWAY ELSMERE DE 19805 X JAMES CALHOUN DIRECTOR 5.00 0.00 X 0 0 0 GERALD DOUGHERTY DIRECTOR 5.00 0.00 X 0 0 0 HEATHER FACCIOLO RECORDING SE 5.00 0.00 X X 0 0 0 JOHN J JANKOWSKI JR ASST. TREAS. 5.00 0.00 X X 0 0 0 JACK PARISI DIRECTOR 5.00 0.00 X 0 0 0 JOHN R SMITH SR VICE PRES 10.00 0.00 X X 0 0 0 TIM SWANSON DIRECTOR 5.00 0.00 X 0 0 0 HEATHER WIKTOROWICZ MEMBERSHIP S 5.00 0.00 X X 0 0 0 MICHAEL WIKTOROWICZ PRESIDENT 10.00 0.00 X 0 0 0 WILLIAM WISMER TREASURER 5.00 0.00 X X 0 0 0 false false false 84 1527959 55729 1583772 AMBULANCE FEES 621910 323785 323785 323785 27229 27229 112001 38183 73818 73818 73818 102813 136377 -33564 -33564 2904 7677 -4773 -4773 MISCELLANEOUS 900099 53124 53124 53124 2023391 323785 115834 65448 65448 824412 824412 21361 21361 129099 119144 9955 64395 64395 160 160 96739 96739 130630 68464 51015 11151 84214 42107 42107 157984 150361 7623 7384 7384 4564 4564 353565 316628 36937 REPAIRS 105536 29299 76237 BEVERAGE & FOOD 40773 12010 28763 AMBULANCE BILLING FEES 22723 22723 TRAINING 20186 20186 33807 24456 9351 2162980 1756538 385940 20502 222505 84072 1882102 1668299 8148079 5266128 2259692 2881951 34018 41935 4398317 4676257 402413 0 402413 X 4398317 4273844 4398317 4273844 4398317 4676257 X -139589 15116 X true X false true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 22000 112991 134991 221602 3127538 2916043 433097 4663948 2350085 2313863 2881951 X SCHEDULE D, PAGE 3, PART X THE ORGANIZATION HAS QUALIFIED AS AN EXEMPT ORGANIZATION UNDER PROVISIONS OF SECTION 501 (C) (4) OF THE INTERNAL REVENUE CODE AND THERE IS NO LIABILITY FOR FEDERAL AND STATE INCOME TAXES ARISING FROM ITS ACTIVITIES. THE ORGANIZATION HAS CONSIDERED THE NATURE OF THEIR ACTIVITIES AND THE DISCLOSURES MADE ON THE FORM 990, AND BELIEVES THEIR REPORTING IS APPROPRIATE BASED ON CURRENT FACTS AND CIRCUMSTANCES. THE ORGANIZATION'S INCOME TAX STATUS IS A PRIVILEGE, WHICH MAY BE REVOKED BY THE IRS FOR ANY ONE OF SEVERAL REASONS. THE ORGANIZATION'S FORMS 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. All States HALL RENTAL & C 81621 81621 23071 105258 NEW YEAR'S EVE 8967 8967 943 900 154 90588 90588 24014 900 105412 130326 -39738 FORM 990 - ORGANIZATION'S MISSION TO PROVIDE FIRE PROTECTION AND EMERGENCY MEDICAL SERVICES TO COMMUNITIES IN ITS IMMEDIATE LOCATION AND TO SUPPORT THE NEARBY VOLUNTEER FIRE COMPANIES AND THE COMMUNITIES THEY SERVE. IN ADDITION, THEIR MEMBERS WORK WITH THE COMMUNITY TO PROMOTE FIRE SAFETY EDUCATION, PROTECT LIFE AND PROPERTY. FORM 990, PAGE 1, PART I, LINE 6 VOLUNTEERS ARE INVOLVED IN ALL DAY TO DAY OPERATIONS OF THE COMPANY. AS A VOLUNTEER FIRE COMPANY, VOLUNTEERS: EXTINGUISH FIRES, MAINTAIN THE EQUIPMENT AND BUILDING, RESPOND TO 911 CALLS AND PROVIDE EMERGENCY SERVICES AND PROMOTE FIRE SAFETY EDUCATION TO THEIR COMMUNITY. IN ADDITION, COMMITTEES FORMED BY THE VOLUNTEERS MANAGE THE DAY TO DAY OPERATIONS OF THE COMPANY, MANAGE THE PAID EMPLOYEES, MANAGE THE FISCAL OPERATIONS, AND ORGANIZE AND MANAGE ALL FUNDRAISING EVENTS HELD BY THE ORGANIZATION. THE COMPANY WILL MAKE AN ANNUAL CONTRIBUTION TO THE STATE OF DELAWARE VOLUNTEER FIREFIGHTER'S PENSION FOR THOSE MEMBERS WHO ARE OF GOOD STANDING AND MEET THE ESTABLISHED CRITERIA. FORM 990, PAGE 6, PART VI, LINE 6 MEMBERS HAVE THE RIGHT TO PARTICIPATE IN THE ORGANIZATION'S GOVERNANCE. FORM 990, PAGE 6, PART VI, LINE 7A ELECTIONS FOR THE BOARD OF DIRECTORS ARE HELD ANNUALLY. MEMBERS IN GOOD STANDING MAY BE ELECTED BY THE OTHER MEMBERS OF THE COMPANY TO THE BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 7B PURCHASES MADE BY THE COMPANY ARE PRESENTED TO THE ENTIRE MEMBERSHIP BEFORE FINAL DECISIONS ARE MADE BY THE BOARD. FORM 990, PAGE 6, PART VI, LINE 11B THE TREASURER OF THE BOARD IS PROVIDED WITH A FULL COPY OF THE 990 FOR REVIEW. THE TAX RETURN MUST BE REVIEWED AND THE E-FILE AUTHORIZATION FORM MUST BE SIGNED BY AN APPROPRIATE OFFICER BEFORE IT WILL BE SUBMITTED ELECTRONICALLY BY THE TAX PREPARER. FORM 990, PAGE 6, PART VI, LINE 12C ALL FINANCIAL ACTIVITY IS DISCUSSED AT THE MONTHLY BOARD MEETINGS INCLUDING ANY POSSIBLE CONFLICTS OF INTEREST. FORM 990, PAGE 6, PART VI, LINE 15A ALL DAY TO DAY OPERATIONS ARE MANAGED BY THE BOARD OF DIRECTORS. THE BOARD IS MADE UP OF VOLUNTEERS WHO ARE NOT PAID FOR THEIR SERVICES. THE BOARD MEMBERS WHO RECEIVED WAGES WERE PAID FOR PART-TIME EMERGENCY SERVICES PERFORMED, NOT FOR SERVICES PERFORMED AS A BOARD MEMBER OR OFFICER. FORM 990, PAGE 6, PART VI, LINE 15B NO OFFICERS ARE PAID FOR THEIR SERVICES AS OFFICERS. THE SALARIES AND BENEFITS OF ALL PAID EMPLOYEES RESPONSIBLE FOR MEDICAL SERVICES ARE REVIEWED BY THE BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 19 DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9 RENTAL EXPENSES 38,183 FUNDRAISING EXPENSES 136,377 COST OF GOODS SOLD 7,677 RENTAL EXPENSES -38,183 FUNDRAISING EXPENSES -136,377 COSTS OF GOODS SOLD -7,677