TY 2014 Form 990

(A)
Name and Title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W- 2/1099-MISC)

(E)
Reportable compensation from related organizations (W- 2/1099-MISC)

(F)
Estimated amount of other compensation from the organization and related organizations

(1) JOHN SORENSON........................................................................
CHIEF

20.00
.......................

(2) TONY LONORDINI........................................................................
SECT/TRES

5.00
.......................

(A)
Name and Title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W- 2/1099-MISC)

(E)
Reportable compensation from related organizations (W- 2/1099-MISC)

(F)
Estimated amount of other compensation from the organization and related organizations

(A)
Name and business address

(B)
Description of services

Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization MediumBullet

Do not include amounts reported on lines 6b,
7b, 8b, 9b, and 10b of Part VIII.

(A)
Total expenses

(B)
Program service expenses

(D)
Fundraising expenses

Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....

Grants and other assistance to domestic individuals. See Part IV, line 22 ....

Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16 ............

Benefits paid to or for members ....

Compensation of current officers, directors, trustees, and key employees ....

Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) ....

Other salaries and wages ....

Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....

Other employee benefits .......

Payroll taxes ...........

Fees for services (non-employees):

Management ......

Legal .........

Accounting ...........

1,350

Lobbying ...........

Professional fundraising services. See Part IV, line 17

Investment management fees ......

Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) ....

Advertising and promotion ....

Office expenses .......

20,006

Information technology ......

Royalties ..

Occupancy ...........

Travel ............

623

Payments of travel or entertainment expenses for any federal, state, or local public officials ......

Conferences, conventions, and meetings ....

Interest ...........

Payments to affiliates .......

Depreciation, depletion, and amortization .....

46,319

Insurance ..............

2,420

Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)

EQUIPMENT

89,888

FUNDRAISING EXPENSE

74,296

APPRECIATION DINNERS

54,782

STORAGE

14,980

All other expenses

50,776

24,953

25,823

Total functional expenses. Add lines 1 through 24e

355,440

169,623

111,521

74,296

Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here MediumBullet

if following SOP 98-2 (ASC 958-720).

Part X Balance Sheet Check if Schedule O contains a response or note to any line in this Part X ..............
	1	Cash–non-interest-bearing .............	374,390	1	464,799
2	Savings and temporary cash investments .........		2
3	Pledges and grants receivable, net ...........		3
4	Accounts receivable, net .............		4	1,948
5	Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of Schedule L ..................
			5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions) Complete Part II of Schedule L
			6
7	Notes and loans receivable, net .............		7
8	Inventories for sale or use ..............		8
9	Prepaid expenses and deferred charges ..........		9
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	921,972
b	Less: accumulated depreciation .....	10b	496,729	471,771	10c	425,243
11	Investments—publicly traded securities ..........		11
12	Investments—other securities. See Part IV, line 11 .....		12
13	Investments—program-related. See Part IV, line 11 .....		13
14	Intangible assets ...............		14
15	Other assets. See Part IV, line 11 ...........		15
16	Total assets. Add lines 1 through 15 (must equal line 34)......	846,161	16	891,990
	17	Accounts payable and accrued expenses .........	719	17	2,533
18	Grants payable .................		18
19	Deferred revenue ................		19
20	Tax-exempt bond liabilities .............		20
21	Escrow or custodial account liability. Complete Part IV of Schedule D..		21
22	Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified
	persons. Complete Part II of Schedule L..........		22
23	Secured mortgages and notes payable to unrelated third parties ..	95,410	23
24	Unsecured notes and loans payable to unrelated third parties ....		24
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D....................	650	25	650
26	Total liabilities. Add lines 17 through 25.........	96,779	26	3,183
		Organizations that follow SFAS 117 (ASC 958), check here and complete lines 27 through 29, and lines 33 and 34.
27	Unrestricted net assets ..............		27
28	Temporarily restricted net assets ...........		28
29	Permanently restricted net assets ...........		29
	Organizations that do not follow SFAS 117 (ASC 958), check here and complete lines 30 through 34.
30	Capital stock or trust principal, or current funds ........	0	30	0
31	Paid-in or capital surplus, or land, building or equipment fund .....	0	31	0
32	Retained earnings, endowment, accumulated income, or other funds	749,382	32	888,807
33	Total net assets or fund balances ...........	749,382	33	888,807
34	Total liabilities and net assets/fund balances ........	846,161	34	891,990

Part X Balance Sheet Check if Schedule O contains a response or note to any line in this Part X ..............

(A)
Beginning of year

(B)
End of year

Cash–non-interest-bearing .............

374,390

464,799

Savings and temporary cash investments .........

Pledges and grants receivable, net ...........

Accounts receivable, net .............

1,948

Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of
Schedule L ..................

Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions) Complete Part II of Schedule L

Notes and loans receivable, net .............

Inventories for sale or use ..............

Prepaid expenses and deferred charges ..........

10a

Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D

10a

921,972

Less: accumulated depreciation .....

10b

496,729

471,771

10c

425,243

Investments—publicly traded securities ..........

Investments—other securities. See Part IV, line 11 .....

Investments—program-related. See Part IV, line 11 .....

Intangible assets ...............

Other assets. See Part IV, line 11 ...........

Total assets. Add lines 1 through 15 (must equal line 34)......

846,161

891,990

Accounts payable and accrued expenses .........

719

2,533

Grants payable .................

Deferred revenue ................

Tax-exempt bond liabilities .............

Escrow or custodial account liability. Complete Part IV of Schedule D..

Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified

persons. Complete Part II of Schedule L..........

Secured mortgages and notes payable to unrelated third parties ..

95,410

Unsecured notes and loans payable to unrelated third parties ....

Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D....................

650

Total liabilities. Add lines 17 through 25.........

96,779

3,183

Organizations that follow SFAS 117 (ASC 958), check here MediumBullet

and complete lines 27 through 29, and lines 33 and 34.

Unrestricted net assets ..............

Temporarily restricted net assets ...........

Permanently restricted net assets ...........

Organizations that do not follow SFAS 117 (ASC 958), check here MediumBullet

and complete lines 30 through 34.

Capital stock or trust principal, or current funds ........

Paid-in or capital surplus, or land, building or equipment fund .....

Retained earnings, endowment, accumulated income, or other funds

749,382

888,807

Total net assets or fund balances ...........

749,382

888,807

Total liabilities and net assets/fund balances ........

846,161

891,990

	(a) Donor advised funds	(b) Funds and other accounts
1	Total number at end of year .........
2	Aggregate value of contributions to (during year)
3	Aggregate value of grants from (during year)
4	Aggregate value at end of year ........


a	Total number of conservation easements .......................	2a
b	Total acreage restricted by conservation easements ..................	2b
c	Number of conservation easements on a certified historic structure included in (a) .....	2c
d	Number of conservation easements included in (c) acquired after 8/17/06, and not on a historic structure listed in the National Register ....................	2d

		Amount
c	Beginning balance .................................	1c
d	Additions during the year ..............................	1d
e	Distributions during the year .............................	1e
f	Ending balance ...................................	1f

Description of property	(a) Cost or other basis (investment)	(b)Cost or other basis (other)	(d) Book value
1a	Land .................	143,000		143,000
b	Buildings ................	604,899	380,883	224,016
c	Leasehold improvements ............
d	Equipment ................	174,073	115,846	58,227
e	Other .................
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).).......	425,243

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return Complete if the organization answered 'Yes' to Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......	1
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains (losses) on investments ....	2a
b	Donated services and use of facilities .........	2b
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d .....................	2e
3	Subtract line 2e from line 1.....................	3
4	Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b .	4a
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b.......................	4c
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......	5

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' to Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........	1
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities ..........	2a
b	Prior year adjustments ..............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d......................	2e
3	Subtract line 2e from line 1.....................	3
4	Amounts included on Form 990, Part IX, line 25, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b ..	4a
b	Other (Describe in Part XIII.) ............	4b
c	Add lines 4a and 4b.......................	4c
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......	5

- 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 990-EZ or to provide any additional information.
MediumBullet

Attach to Form 990 or 990-EZ.
MediumBullet

Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.

OMB No. 1545-0047

2014

Open to Public
Inspection

Name of the organization

ST HELENA VOLUNTEER FIRE DEPARTMENT

Employer identification number

94-3138970

Return Reference	Explanation
Form 990, Part VI, Section A, line 8b	The organization does not use a subcommittee system. They meet as a committee of the whole.
Form 990, Part VI, Section B, line 11	The members are notified at the regular meeting that the tax return has been completed and is available for inspection in the Department office.
Form 990, Part VI, Section C, line 18	The organization maintains a copy of all the governing documents, conflict of interest policy and financial statements in the department office for public inspection upon request.
Form 990, Part VI, Section C, line 19	The organization maintains a copy of all the documents in the department office for public inspection upon request.
Form 990, Part IX, line 24e	TAXES REAL ESTATE: Program service expenses 9522. Management and general expenses 0. Fundraising expenses 0. Total expenses 9522. MISCELLANEOUS: Program service expenses 0. Management and general expenses 9015. Fundraising expenses 0. Total expenses 9015. SUPPLIES: Program service expenses 0. Management and general expenses 8799. Fundraising expenses 0. Total expenses 8799. UNIFORMS: Program service expenses 8133. Management and general expenses 0. Fundraising expenses 0. Total expenses 8133. OTHER HOUSING EXPENSE: Program service expenses 5544. Management and general expenses 0. Fundraising expenses 0. Total expenses 5544. DUES & SUBSCRIPTIONS: Program service expenses 0. Management and general expenses 5000. Fundraising expenses 0. Total expenses 5000. REPAIRS & MAINTENANCE: Program service expenses 1754. Management and general expenses 0. Fundraising expenses 0. Total expenses 1754. DATA PLAN: Program service expenses 0. Management and general expenses 1250. Fundraising expenses 0. Total expenses 1250. TRAINING: Program service expenses 0. Management and general expenses 650. Fundraising expenses 0. Total expenses 650. EQUIPMENT RENTAL: Program service expenses 0. Management and general expenses 360. Fundraising expenses 0. Total expenses 360. BANK CHARGES: Program service expenses 0. Management and general expenses 357. Fundraising expenses 0. Total expenses 357. TAXES OTHER: Program service expenses 0. Management and general expenses 135. Fundraising expenses 0. Total expenses 135. POSTAGE: Program service expenses 0. Management and general expenses 106. Fundraising expenses 0. Total expenses 106. MEDICAL EXPENSE: Program service expenses 0. Management and general expenses 106. Fundraising expenses 0. Total expenses 106. MEALS: Program service expenses 0. Management and general expenses 45. Fundraising expenses 0. Total expenses 45.
Form 990, Part XI, line 9:	ADJUST FOR PAID UP MORTGAGE 173723.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2014

Additional Data

Software ID:
Software Version:

1	Briefly describe the organization’s mission or most significant activities: TRAIN AND MAINTAIN AN EFFECTIVE VOLUNTEER FIRE FIGHTING SERVICE. PROVIDE RESCUE AND FIREFIGHTING SERVICE TO THE COMMUNITY AND THE SURROUNDING AREA. BE AVAILABLE TO PROVIDE SERVICE FOR MUTUAL AIDE FOR OTHER AGENCIES IN CALIFORNIA.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	30
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	0
5	Total number of individuals employed in calendar year 2014 (Part V, line 2a) ......	5	0
6	Total number of volunteers (estimate if necessary) .............	6	0
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	0
b	Net unrelated business taxable income from Form 990-T, line 34 .........	7b	0

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	133,674	91,556
9	Program service revenue (Part VIII, line 2g) .........	43,003	38,343
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	0	250
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	204,112	190,993
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)...................	380,789	321,142
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	0	0
14	Benefits paid to or for members (Part IX, column (A), line 4).....	0	0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	0	0
16a	Professional fundraising fees (Part IX, column (A), line 11e).....	0	0
b	Total fundraising expenses (Part IX, column (D), line 25) 74,296
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	532,111	355,440
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	532,111	355,440
19	Revenue less expenses. Subtract line 18 from line 12.......	-151,322	-34,298
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	846,161	891,990
21	Total liabilities (Part X, line 26).............	96,779	3,183
22	Net assets or fund balances. Subtract line 21 from line 20.....	749,382	888,807

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 54,782 including grants of $ ) (Revenue $ 54,782 )
	FIREMEN SUPPORT, APPRECIATION & PROMOTION

4b	(Code: ) (Expenses $ 99,775 including grants of $ ) (Revenue $ 99,775 )
	EQUIPMENT ACQUISITION, MAINTENANCE AND TRAINING

4c	(Code: ) (Expenses $ 15,066 including grants of $ ) (Revenue $ 38,343 )
	PROVIDE AFFORDABLE HOUSING FOR VOLUNTEER FIREMEN.

4d	Other program services (Describe in Schedule O.)
	(Expenses $ including grants of $ ) (Revenue $ )
4e	Total program service expenses169,623

1b	Sub-Total................
c	Total from continuation sheets to Part VII, Section A....
d	Total (add lines 1b and 1c)............	0	0	0

(A) Name and business address	(B) Description of services	(C) Compensation





2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 0

				(A) Total revenue	(B) Related or exempt function revenue	(C) Unrelated business revenue	(D) Revenue excluded from tax under sections 512-514
1a	Federated campaigns..1a
b	Membership dues....1b
c	Fundraising events....1c
d	Related organizations...1d
e	Government grants (contributions)1e

f	All other contributions, gifts, grants, and similar amounts not included above1f		91,556

g	Noncash contributions included in lines 1a-1f:$
h	Total. Add lines 1a-1f.......			91,556
			Business Code
2a	RENT FOR FIREMENS HOUS		531110	38,343			38,343
b
c
d
e
f	All other program service revenue .
g	Total. Add lines 2a–2f........			38,343
3	Investment income (including dividends, interest, and other similar amounts).......			250			250
4	Income from investment of tax-exempt bond proceeds..
5	Royalties...........
		(i) Real	(ii) Personal
6a	Gross rents
b	Less: rental expenses
c	Rental income or (loss)
d	Net rental income or (loss).......
		(i) Securities	(ii) Other
7a	Gross amount from sales of assets other than inventory
b	Less: cost or other basis and sales expenses
c	Gain or (loss)
d	Net gain or (loss)..........
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ..
	a		257,865
b	Less: direct expenses ...b		74,296
c	Net income or (loss) from fundraising events..			183,569			183,569
9a	Gross income from gaming activities. See Part IV, line 19 ...
	a
b	Less: direct expenses ...b
c	Net income or (loss) from gaming activities...
10a	Gross sales of inventory, less returns and allowances .
	a
b	Less: cost of goods sold ..b
c	Net income or (loss) from sales of inventory..
Miscellaneous Revenue			Business Code
11a	CITY REIMBURSEMENTS		900099	5,745			5,745
b	BEQUESTS		900099	1,679			1,679
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......			7,424
12	Total revenue. See Instructions......			321,142	0	0	229,586

		(a)Current year	(b)Prior year	b (c)Two years back	(d)Three years back	(e)Four years back
1a	Beginning of year balance ....
b	Contributions ........
c	Net investment earnings, gains, and losses
d	Grants or scholarships .....
e	Other expenditures for facilities and programs ........
f	Administrative expenses ....
g	End of year balance ......

(a) Description of security or category (including name of security)		(b)Book value	(c) Method of valuation: Cost or end-of-year market value
(1)Financial derivatives
(2)Closely-held equity interests
Other








Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)

1.(a) Description of liability		(b) Book value
Federal income taxes
SECURITY DEPOSIT		650








Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)		650
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII