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
North Myrtle Beach Rescue Squad Inc
Employer identification number
57-0719238
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.") ....
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
4
Total. Add lines 1 through 3
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.
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..
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
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.)..
11
Total support (Add lines 7 through 10).
12
Gross receipts from related activities, etc. (see instructions)
..................
12
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
15
Public support percentage for 2012 Schedule A, Part II, line 14
...............
15
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.") .
62,490
107,077
164,627
334,194
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..
116,048
116,048
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.
178,538
107,077
164,627
450,242
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.)
450,242
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...
178,538
107,077
164,627
450,242
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
4,568
4,568
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
4,568
4,568
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.)
..
6,771
6,771
13
Total support. (Add lines 9, 10c, 11, and 12.)..
0
189,877
0
107,077
164,627
461,581
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
97.540 %
16
Public support percentage from 2012 Schedule A, Part III, line 15
...............
16
93.560 %
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2013 (line 10c, column (f) divided by line 13, column (f))
......
17
0.990 %
18
Investment income percentage from 2012 Schedule A, Part III, line 17
.............
18
4.580 %
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
North Myrtle Beach Rescue Squad Inc
Employer identification number
57-0719238
Return Reference
Explanation
Unrelated business income explanation Part V line 3b
All of the income,except 'interest income' and 'other income', generated by NMB Rescue squad qualifies as exempt function revenue. The interest income amounty of 451 combined with the other income of 477 falls below the 1000 dollar threshold of unrelated business income.
Members or stockholder classes and rights Part VI line 6
The Rescue Squad is made up of members who are trained in CPR and othermedical fields in order to operate the ambulances. No member holds any equity in the assets of the Rescue Squad.
Member election for additional members Part VI line 7a
The membership of this organization at their annual meeting in Decemberelects members from the total membership to the board of directors. Thisseven member group is responsible for day to day management of the RescueSquad. The terms of service for the board of directors is stagered so as toinsure continunity of management.
Governing body decisions Part VI line 7b
All decisions made by the board of directors are subject to the membership acceptance of those decisions. Any decision by the board of directors canbe overriden by the membership.
Form 990 governing body review Part VI line 11
The annual financial report which includes the balance sheet, income statementstatement of cash flows and 990 tax return is reviewed frist by the boardof directors at the first meeting after these statements become available.Once approved by the board they are then presented by the Treasurer to theentire membership at the next membership meeting for their approval and toanswer any questions which might arise. After their approval the 990 is then frowarded to both the IRS and the State of South Carolina.
Conflict of interest policy compliance Part VI line 12c
Since this is an all volunteer organization with no member being paid theirconflict of interest requirments are minimal. The major concern is beingsure members who place orders with the best vendor regardless of any personalrelationship which might exist. There are three levels of supervision usedto monitor this. The first being the treasurer's review of each receivalbe to determine if the purchase is valid, next being a review by the squadaccounting (a non member) to determine if the purchase is in accordance withusual purchases made by the squad and finally the board of directors reviewon a monthly basis of all invoices to determine if everything is in order.
CEO executive director top management comp Part VI line 15a
This is done by the board of directors, however no member is ever paid inany manner for work done with the execption of what the squad calls tips. This tip account for each member consist of funds applied to each accountbased on the amount of time that member donates to the squad. The fundsthen become available for that member to purchase items necessary in doingtheir duties with the squad ie: uniforms, training, education in advancedmedical resuce work, etc. These funds are not available for a memberspersonal use and all expenditure must be approved by the treasurer and thenthe board of directors.
Other officer or key employee compensation Part VI line 15b
This is the same as schedule 015.
Governing documents etc available to public Part VI line 19
The Squad makes available to the general public, upon their request, all financial statements, tax returns and applications for grants. All that'srequired from anyone wishing to examine these documents is to call the squad and set up an appoitment with either the treasurer or the squad'saccountant. The appoitment will generally be set up within two businessdays and never longer than a week. The documents are also available bye-mail by request. That is generally completed within the day of request.
Explanation of other changes in net assets or fund balances Part XI line 9
This were old fully depriciated assets and other items that should be on the books that were not. A change in net assets was caused due to an increase from a CD that was closed out for the amount of $87,021 during the 2013 tax year
List of other expenses Part IX line 24e
Other Expenses that do not fall into previous categories
General explanation attachment
A prior period adjustment of -$4208 is for depreciation that should have been taken on items that were acquired in previous years but not recorded on the federal depreciation screen until 2013 tax return.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.