Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions. Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
RESCUE FIRE COMPANY NO1 INC
Employer identification number
23-6445840
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions.
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% 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. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II, or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) A person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the supported organization?
................
11g(i)
(ii)
A family member of a person described in (i) above?
......................
11g(ii)
(iii)
A 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of monetary support
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 2
Part II
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
251,599
240,709
47,415
47,003
46,300
633,026
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
192,020
196,339
191,579
579,938
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
4
Total. Add lines 1 through 3
251,599
240,709
239,435
243,342
237,879
1,212,964
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
6
Public support. Subtract line 5 from line 4.
1,212,964
Section B. Total Support
Calendar year
(or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
7
Amounts from line 4..
251,599
240,709
239,435
243,342
237,879
1,212,964
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
48,585
54,747
37,945
55,848
45,031
242,156
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)..
15,905
34,467
10,758
2,417
1,388
64,935
11
Total support (Add lines 7 through 10).
1,520,055
12
Gross receipts from related activities, etc. (see instructions)
..................
12
2,004,109
13
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.................................................
Section C. Computation of Public Support Percentage
14
Public support percentage for 2013 (line 6, column (f) divided by line 11, column (f))
.........
14
79.800 %
15
Public support percentage for 2012 Schedule A, Part II, line 14
...............
15
77.510 %
16a
33 1/3% support test—2013.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
.......................
b
33 1/3% support test—2012.
If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2013.
If the organization did not check a box on line 13, 16a, or 16b, and line 14
is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported
organization
.....................................................
b
10%-facts-and-circumstances test—2012.
If the organization did not check a box on line 13, 16a, 16b, or 17a, and line
15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization
................................................
18
Private foundation.
If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions
.....................................................
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 3
Part III
Support Schedule for Organizations Described in Section 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
2
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......
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
6
Total. Add lines 1 through 5.
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
c
Add lines 7a and 7b..
8
Public support (Subtract line 7c from line 6.)
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
9
Amounts from line 6...
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
..
13
Total support. (Add lines 9, 10c, 11, and 12.)..
14
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public support percentage for 2013 (line 8, column (f) divided by line 13, column (f))
.........
15
16
Public support percentage from 2012 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2013 (line 10c, column (f) divided by line 13, column (f))
......
17
18
Investment income percentage from 2012 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2013.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
........
b
33 1/3% support tests—2012.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
.....
20
Private foundation.
If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 4
Part IV
Supplemental Information.
Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; and Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
Schedule A (Form 990 or 990-EZ) 2013
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
RESCUE FIRE COMPANY NO1 INC
Employer identification number
23-6445840
Return Reference
Explanation
FORM 990, PART VI, SECTION A, LINE 2
DALE L EHRHART JR, BOARD TRUSTEE AND DARRYL EHRHART, BOARD TRUSTEE - FAMILY RELATIONSHIP
FORM 990, PART VI, SECTION A, LINE 6
THERE SHALL BE SIX (6) CLASSIFICATIONS OF MEMBERSHIP: ACTIVE MEMBER: ONE WHO IS NOT AN ACTIVE MEMBER OF ANY OTHER FIRE COMPANY, ATTENDS A MINIMUM OF 4 REGULAR MEETINGS PER YEAR, ATTENDS AT LEAST 25% OF WORK DETAILS AND FUND RAISING ACTIVITIES AND ATTENDS AT LEAST 33% OF ALL FIRE CALLS AND TRAINING SESSIONS. AN ACTIVE MEMBER MAY RECEIVE GEAR FROM THE COMPANY AT THE DISCRETION OF THE TRUSTEES WHEN THE ABOVE REQUIREMENTS ARE MET AND CONTINUE TO BE MAINTAINED FOR EACH ACTIVITY. THE MEMBER'S ELIGIBILITY TO KEEP GEAR SHALL BE REVIEWED QUARTERLY BY THE TRUSTEES. CONTRIBUTING MEMBER: ONE WHO IS NOT AN ACTIVE MEMBER OF ANY OTHER FIRE COMPANY, ATTENDS A MINIMUM OF 4 REGULAR MEETINGS PER YEAR AND ATTENDS OTHER FIRE COMPANY FUNCTIONS AND ACTIVITIES AS AVAILABLE. SOCIAL MEMBER: ONE WHO MAINTAINS MEMBERSHIP THROUGH PAYMENT OF ANNUAL DUES AND ATTENDS MEETINGS OR OTHER FIRE COMPANY FUNCTIONS AND ACTIVITIES, BUT NOT ENOUGH FOR ACTIVE OR CONTRIBUTING MEMBER STATUS. A SOCIAL MEMBER SHALL HAVE NO VOTING RIGHTS AT MEETINGS OR BE ELIGIBLE TO HOLD ANY OFFICE. HONORARY MEMBER: ONE WHO, UPON MAKING A ONE-TIME PAYMENT IS VOTED INTO MEMBERSHIP ACCORDING TO ARTICLE IV SECTION 1 OF THE BYLAWS. PRESENT MEMBERS, UPON SAID PAYMENT, SHALL BECOME HONORARY MEMBERS FOR LIFE. AN HONORARY MEMBER SHALL HAVE NO VOTING RIGHTS AT MEETINGS UNLESS SAID MEMBER MEETS THE REQUIREMENTS OF A CONTRIBUTING OR ACTIVE MEMBER. AN HONORARY MEMBER SHALL NOT BE ELIGIBLE TO HOLD ANY OFFICE UNLESS SAID MEMBER MEETS THE REQUIREMENTS OF ARTICLE VIII OF THE BYLAWS. THE AMOUNT OF THE AFOREMENTIONED PAYMENT SHALL BE DETERMINED BY THE MEMBERSHIP AT THE REGULAR JULY MEETING FOR THE FOLLOWING YEAR. LIFE MEMBER: ONE WHO HAS COMPLETED 25 YEARS OF FAITHFUL SERVICE TO THE COMPANY AND UPON RECOMMENDATION OF THE LIFE MEMBERSHIP COMMITTEE IS APPROVED BY THE COMPANY. A LIFE MEMBER SHALL BE EXONERATED FROM FURTHER PAYMENT OF FIRE COMPANY DUES. JUNIOR MEMBER: ONE WHO IS 14 THRU 17 YEARS OF AGE, IS NOT A MEMBER OF ANY OTHER FIRE COMPANY AND ATTENDS FIRE COMPANY FUNCTIONS AND ACTIVITIES AS AVAILABLE. JUNIOR MEMBERS WILL NOT BE ELIGIBLE TO ATTEND FIRE COMPANY MEETINGS OR HAVE VOTING PRIVILEGES. JUNIOR MEMBERS SHALL HOLD THEIR OWN MONTHLY MEETINGS. THE JUNIOR MEMBERS SHALL ESTABLISH AND ADOPT THEIR OWN CONSTITUTION AND BYLAWS, BY WHICH THEY SHALL ABIDE, AS WELL AS THE CONSTITUTION AND BYLAWS AND THE WORKING RULES AND REGULATIONS OF THE FIRE COMPANY.
FORM 990, PART VI, SECTION A, LINE 7A
ACTIVE, CONTRIBUTING, AND LIFE MEMBERS WHO HAVE ATTENDED AT LEAST FOUR(4) OF THE PREVIOUS TWELVE (12) REGULAR MEETINGS SHALL HAVE THE RIGHT TO VOTE AT THE DECEMBER MEETING FOR THE ELECTION OF OFFICERS.
FORM 990, PART VI, SECTION A, LINE 8B
THERE ARE NO COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. ANY ACTIONS REQUIRED BY A COMMITTEE ARE APPROVED BY THE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION B, LINE 11
THE PRESIDENT AND THE TREASURERS REVIEW THE 990 BEFORE IT IS FILED AND THEN FINAL DRAFTS ARE GIVEN TO ALL THE BOARD MEMBERS BEFORE FILING.
FORM 990, PART VI, SECTION C, LINE 19
THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. THEY HAVE NO CONFLICT OF INTEREST POLICY. THE ORGANIZATION INCLUDES A COPY OF ITS FINANCIAL STATEMENTS WITH THE STATE REGISTRATION FILED WITH THE PENNSYLVANIA DEPARTMENT OF STATE, BUREAU OF CHARITABLE ORGANIZATIONS. THESE DOCUMENTS ARE A MATTER OF PUBLIC RECORD AND CAN BE VIEWED AT THE BUREAU OFFICE.
FORM 990, PART XII, LINE 1:
THE AUDITED FINANCIAL STATEMENTS HAVE BEEN PREPARED ON THE MODIFIED CASH BASIS SINCE THE STATEMENTS INCLUDE PROPERTY AND EQUIPMENT WHICH HAVE BEEN CAPITALIZED AT COST WITH A PROVISION FOR RELATED DEPRECIATION. CONSEQUENTLY, REVENUES ARE RECOGNIZED WHEN RECEIVED AND CERTAIN EXPENSES AND ASSETS ARE RECOGNIZED WHEN CASH IS DISBURSED RATHER THAN WHEN THE OBLIGATION IS INCURRED. THIS BASIS DIFFERS FROM ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA PRIMARILY BECAUSE THE ORGANIZATION HAS NOT REPORTED ITS INVESTMENTS AT FAIR VALUE, AND HAS NOT ACCRUED INVESTMENT INCOME, RECORDED ASSETS FOR CONTRIBUTIONS AND OTHER RECEIVABLES, RECORDED LIABILITIES FOR ACCOUNTS PAYABLE TO VENDORS, AND HAS NOT ACCRUED THE BENEFIT COST ASSOCIATED WITH THE LENGTH OF SERVICE AWARDS PROGRAM.
FORM 990, PART XII, LINE 2C:
THE BOARD OF DIRECTORS ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM THE PREVIOUS YEAR.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.