Cochranton Volunteer Fire Department in Cochranton, Pennsylvania (PA)

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Cochranton Volunteer Fire Department
Employer Identification Number (EIN)251543645
Name of OrganizationCochranton Volunteer Fire Department
AddressPO BOX 655, Cochranton, PA 16314-0655
ActivitiesBusiness promotion (chamber of commerce, business league, etc.)
SubsectionSocial Welfare Organization
Ruling Date01/1999
DeductibilityContributions are deductible
FoundationAll organizations except 501(c)(3)
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period12/2011
Assets$1,000,000 to $4,999,999
Income$1,000,000 to $4,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$2,883,570
Amount of Income$1,974,077
Form 990 Revenue Amount$671,096
National Taxonomy of Exempt Entities (NTEE)Public Safety, Disaster Preparedness and Relief: Fire Prevention, Protection, Control


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Amount of income in 2011: $1,974,077
This organization: 

 $1,974,077
Other organizations performing similar types of work: 

 $107,786

Assets in 2011: $2,883,570
This organization: 

 $2,883,570
Other organizations performing similar types of work: 

 $337,653

Expenses in 2007: $290,624
This organization: 

 $290,624
Other organizations performing similar types of work: 

 $149,671

Income to expenses ratio in 2007: 1.8
This organization: 

 1.8
Other organizations performing similar types of work: 

 1.3

Expenses allocated to program services in 2007: 75.4%
This organization: 

 75.4%
Other organizations performing similar types of work: 

 90.1%

Number of employees in 2007: 17
This organization: 

 17
Other organizations performing similar types of work: 

 16

Grants share in income in 2007: 1.1%
Cochranton Volunteer Fire Department: 

 1.1%
Other organizations performing similar types of work: 

 66.4%

Financial snapshot ($)

Revenue for 2007

Assets at end of 2007

Expenses for 2007

Functional Expenses for 2007 ($)

Income-Producing Activities for 2007

Revenue, Expenses, and Changes in Net Assets or Fund Balances
20002001200220032004200520062007
Total revenue$226,075$287,331$216,523$277,068$240,072$271,990$407,364$536,339
Contributions, gifts, grants, and similar amounts received$17,741$2,708$9,061$58,828$6,248$22,783$27,955$5,936
Contributions to donor advised funds$0$0
Direct public support$7,841$2,708$3,463$8,828$6,248$11,628$6,840$5,936
Indirect public support$0$0$0$0$0$0$0$0
Government contributions (grants)$9,900$0$5,598$50,000$0$11,155$21,115$0
Program service revenue including government fees and contracts$80,272$109,868$95,748$90,979$91,288$82,018$119,635$119,478
Membership dues and assessments$71,369$98,760$64,216$64,828$74,345$74,901$96,005$97,153
Interest on savings and temporary cash investments$6,281$32,982$29,861$31,621$33,304$57,611$83,036$102,176
Dividends and interest from securities$31,915$30,521$143$0$0$0$0$0
Net rental income or (loss)$1,958$2,110$1,590$2,748$2,758$5,223$3,468$3,492
Gross rents$2,299$2,360$1,848$3,113$3,383$6,618$4,518$4,623
Less: rental expenses$341$250$258$365$625$1,395$1,050$1,131
Other investment income$0$0$0$0$0$0$0$0
Gain or (loss) from sales of assets other than inventory$0$-652$0$0$0$0$0$479
Gross amount from sales of assets other than inventory$0$54,348$0$0$0$0$0$2,200
Less: cost or other basis and sales expenses$0$55,000$0$0$0$0$0$1,721
Net income or (loss) from special events and activities$12,775$9,488$11,641$23,799$26,951$20,126$23,774$16,410
Gross revenue$45,268$34,801$32,233$50,790$49,954$39,959$45,894$51,127
Less: direct expenses other than fundraising expenses$32,493$25,313$20,592$26,991$23,003$19,833$22,120$34,717
Gross profit or (loss) from sales of inventory$0$0$0$0$2,416$9,103$53,311$189,102
Gross sales of inventory, less returns and allowances$0$0$0$0$32,131$290,567$417,758$640,812
Less: cost of goods sold$0$0$0$0$29,715$281,464$364,447$451,710
Other revenue$3,764$1,546$4,263$4,265$2,762$225$180$2,113
Total expenses$177,697$218,141$193,775$193,296$213,899$340,964$298,390$290,624
Program services$151,880$198,001$175,945$168,299$166,265$288,448$236,052$219,078
Management and general$22,127$15,475$13,678$19,917$40,367$46,546$55,967$66,577
Fundraising$3,690$4,665$4,152$5,080$4,667$5,770$5,588$4,769
Payments to affiliates$0$0$0$0$2,600$200$783$200
Net assets or fund balances at end of year$1,298,939$1,420,241$1,422,877$1,523,225$1,556,370$1,468,394$1,577,055$1,769,181
Excess or (deficit) for the year$48,378$69,190$22,748$83,772$26,173$-68,974$108,974$245,715
Net assets or fund balances at beginning of year$1,250,561$1,298,939$1,420,241$1,422,877$1,523,225$1,556,370$1,468,394$1,577,055
Other changes in net assets or fund balances$0$52,112$-20,112$16,576$6,972$-19,002$-313$-53,589
Statement of Functional Expenses (for 2007)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$290,424$219,078$66,577$4,769
Grants paid from donor advised funds$0
Other grants and allocations$500
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$0$0$0$0
Compensation of former officers, directors, key employees, etc.$0$0$0$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0$0$0
Salaries and wages of employees not included above$31,818$0$31,818$0
Pension plan contributions not included above$0$0$0$0
Employee benefits not included above$3,206$0$3,206$0
Payroll taxes$2,503$0$2,503$0
Professional fundraising fees$4,769$0$0$4,769
Accounting fees$3,967$0$3,967$0
Legal fees$6,286$0$6,286$0
Supplies$10,339$5,059$5,280$0
Telephone$5,025$4,089$936$0
Postage and shipping$3,258$0$3,258$0
Occupancy$20,882$20,882$0$0
Equipment rental and maintenance$9,527$9,527$0$0
Printing and publications$95$95$0$0
Travel$0$0$0$0
Conferences, conventions, and meetings$0$0$0$0
Interest$29,048$29,048$0$0
Depreciation, depletion, etc.$90,741$90,741$0$0
Other expenses not covered above$68,460$59,137$9,323$0
Balance Sheets
20002001200220032004200520062007
Total assets$1,298,939$1,508,182$1,542,624$1,565,805$1,897,632$1,942,511$2,039,370$2,093,361
Cash - non-interest-bearing$52,590$78,352$72,388$60,479$94,166$70,538$84,010$118,959
Savings and temporary cash investments$168,110$169,458$142,673$129,479$163,886$183,194$176,862$215,381
Accounts receivable less allowance for doubtful accounts$0$0$0$0$0$0$0$0
Pledges receivable less allowance for doubtful accounts$0$0$0$0$0$0$0$0
Grants receivable$0$0$0$0$0$0$0$0
Receivables from current and former officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0
Other notes and loans receivable less allowance for doubtful accounts$0$0$0$0$0$0$0$0
Inventories for sale or use$0$0$0$0$5,347$6,847$5,393$6,384
Prepaid expenses and deferred charges$0$0$0$0$0$0$0$0
Investments - publicly-traded securities$0$0
Investments - other securities$0$0$0$0$0$0$0$0
Investments - land, buildings, and equipment less accumulated depreciation$0$0$0$0$0$0$0$0
Investments - other$580,572$660,552$622,394$648,617$684,322$797,653$870,444$911,398
Land, buildings, and equipment less accumulated depreciation$497,667$599,820$705,169$727,230$917,855$855,252$875,633$816,211
Other assets, including program-related investments$0$0$0$0$32,056$29,027$27,028$25,028
Total liabilities$0$87,941$119,747$42,580$341,262$474,117$462,315$324,180
Accounts payable and accrued expenses$0$0$0$0$11,960$7,154$5,356$5,207
Grants payable$0$0$0$0$0$0$0$0
Deferred revenue$0$0$0$0$0$0$0$0
Loans from officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Tax-exempt bond liabilities$0$0$0$0$0$0$0$0
Mortgages and other notes payable$0$87,941$119,747$42,580$329,302$466,963$456,959$318,973
Other liabilities$0$0$0$0$0$0$0$0
Total liabilities and net assets/fund balances$1,298,939$1,508,182$1,542,624$1,565,805$1,897,632$1,942,511$2,039,370$2,093,361
Total net assets or fund balances$1,298,939$1,420,241$1,422,877$1,523,225$1,556,370$1,468,394$1,577,055$1,769,181
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
20002001200220032004200520062007
Total revenue$0$0$0$0$0$0$0$0
Total revenue, gains, and other support per audited financial statements$0$0$0$0$0$0$0$0
Other expenses$0$0$0$0$0$0$0$0
Net unrealized gains on investments$0$0$0$0$0$0$0$0
Donated services and use of facilities$0$0$0$0$0$0$0$0
Recoveries of prior year grants$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Other revenue$0$0$0$0$0$0$0$0
Investment expenses$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
20002001200220032004200520062007
Total expenses$0$0$0$0$0$0$0$0
Total expenses and losses per audited financial statements$0$0$0$0$0$0$0$0
Other revenue$0$0$0$0$0$0$0$0
Donated services and use of facilities$0$0$0$0$0$0$0$0
Prior year adjustments$0$0$0$0$0$0$0$0
Losses$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Other expenses$0$0$0$0$0$0$0$0
Investment expenses$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Current Officers, Directors, Trustees, and Key Employees
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings13
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?Yes
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?No
Does the organization have a written conflict of interest policy?No
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?No
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?No
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?Yes
Did the organization make only in-house lobbying expenditures of $2,000 or less?Yes
Dues, assessments, and similar amounts from members$0
Section 162(e) lobbying and political expenditures$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$0
Taxable amount of lobbying and political expenditures$0
Does the organization elect to pay the section 6033(e) tax on the amount above?No
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?No
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?No
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?No
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?No
Number of employees employed in the pay period that includes March 12, 200617
Analysis of Income-Producing Activities (for 2007)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$0$122,557$407,846
Program service revenue
Program service revenue 1000000$000$0$88,228
Program service revenue 2000000$000$0$0
Program service revenue 3000000$000$0$0
Program service revenue 4000000$000$0$0
Program service revenue 5000000$000$0$0
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$31,250
Membership dues and assessments000000$000$0$97,153
Interest on savings and temporary cash investments000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$102,176$0
Dividends and interest from securities000000$000$0$0
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed property000000$0Real property rental income that does not depend on the income or profits derived by the person leasing the property and is excluded by section 512(b)(3)$3,492$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$000$0$0
Gain or (loss) from sales of assets other than inventory000000$0Gain (or loss, to the extent allowed) from the sale of investments and other non-inventory property and from certain property acquired from financial institutions that are in conservatorship or receivership (sections 512(b)(5) and 512(b)(16)(A))$479$0
Net income or (loss) from special events000000$0Income from an activity in which labor is a material income-producing factor and substantially all (at least 85%) of the work is performed with unpaid labor (section 513(a)(1))$16,410$0
Gross profit or (loss) from sales of inventory000000$000$0$189,102
Other revenue000000$000$0$2,113
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0%$0$0
0%$0$0
0%$0$0
0%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$0$0$0
$0$0$0
$0$0$0
$0$0$0
$0$0$0
Total number of other employees paid over $50,0000
Statements About Activities (for 2007)
Expenses paid or incurred in connection with the lobbying activities$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?
Did the organization maintain any donor advised funds?
Did the organization make any taxable distributions under section 4966?
Did the organization make a distribution to a donor, donor advisor, or related person?
Enter the total number of donor advised funds owned at the end of the tax year$0
Enter the aggregate value of assets held in all donor advised funds owned at the end of the tax year$0
Enter the total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts$0
Enter the aggregate value of assets held in all funds or accounts included above at the end of the tax year$0
Reason for Non-Private Foundation Status
The organization is not a private foundation because it is
Support Schedule
19992000200120022003200420052006
Total$0$0$0$0$0$0$0$0
Gifts, grants, and contributions received$0$0$0$0$0$0$0$0
Membership fees received$0$0$0$0$0$0$0$0
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$0$0$0$0$0$0$0$0
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$0$0$0$0$0$0$0$0
Net income from unrelated business activities not included above$0$0$0$0$0$0$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$0$0$0$0$0$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0$0$0$0$0$0$0$0
Other income$0$0$0$0$0$0$0$0
Lobbying Expenditures by Electing Public Charities (for 2007)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
Statements Regarding Other IRS Filings and Tax Compliance (for 2011)
Did the organization have unrelated business gross income of $1,000 or more during the year?No
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities $0
Gross income from members or shareholders$0
Gross income from other sources$0
Statement of Revenue (for 2011)
Total revenue$671,096
Contributions, Gifts, Grants and Other Similar Amounts$82,379
Program Service Revenue$187,753
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$34,397
Income from investment of tax-exempt bond proceeds$0
Royalties$0
Net rental income$3,813
Gross rents (Real / Personal)$4,813 / $0
Less: rental expenses (Real / Personal)$1,000 / $0
Rental income or (loss) (Real / Personal)$3,813 / $0
Net gain from sales of assets other than inventory$0
Net income from fundraising events$15,539
Gross income from fundraising events$30,356
Less: direct expenses$14,817
Net income from gaming activities$377,086
Gross income from gaming activities$932,135
Less: direct expenses$555,049
Net loss from sales of inventory$-34,986
Gross sales of inventory, less returns and allowances$697,129
Less: cost of goods sold$732,115
Miscellaneous Revenue$5,115
Statement of Functional Expenses (for 2011)
Total functional expenses$333,665
Compensation of current officers, directors, trustees, and key employees$0
Other salaries and wages$42,138
Payroll taxes$3,433
Professional fundraising services$2,378
Other$285,716
Balance Sheet (for 2011)
Total assets$2,883,570
Total liabilities$59,270
Tax-exempt bond liabilities$0
Secured mortgages and notes payable to unrelated third parties$51,224
Unsecured notes and loans payable to unrelated third parties$0
Other$8,046
Total net assets or fund balances$2,824,300
Retained earnings, endowment, accumulated income, or other funds$0
Reason for Public Charity Status (for 2011)
The organization is not a private foundation because it is:Not provided
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1Cochranton Volunteer Fire DepartmentPO BOX 655, Cochranton, PA 16314-0655PA1999-01$1,974,077
2Ulster Sheshequin Fire AssociationPO BOX 199, Ulster, PA 18850-0199PA2000-12$755,276
3Biglerville Hose & Truck CoPO BOX 250, York Springs, PA 17372-0250PA2013-01$647,617
4Valley Forge Volunteer Fire CompanyPO BOX 62, Valley Forge, PA 19481-0062PA2004-10$635,769
5Ogden Fire Company No 14300 Naamans Creek Rd, Boothwyn, PA 19061-2405PA2001-03$563,048
6Newtown Fire AssociationPO BOX 215, Newtown, PA 18940-0215PA2010-04$523,812
7Hershey Volunteer Fire Co21 W Caracas Ave, Hershey, PA 17033-1417PA2012-10$392,048
8New Haven Hose Company123 S 7th St, Connellsville, PA 15425-3012PA2012-05$323,011
9Parkesburg Fire Company 1329 W 1st Ave, Parkesburg, PA 19365-1201PA2004-11$278,672
10Strasburg Fire Co No 1PO BOX 64, Strasburg, PA 17579-0064PA2005-11$277,952
11Phoenix Park Community Fire Company2155 Main Street, Pottsville, PA 17901PA2008-08$249,653
12Morrisville Fire Company528 N Pennsylvania Ave, Morrisville, PA 19067-6625PA2003-05$241,574
13Logan Township United Fire Department611 Grandview Rd, Altoona, PA 16601-7203PA2000-02$238,960
14Athens Township Volunteer Fire Company211 Herrick Ave, Sayre, PA 18840-9132PA2002-08$220,031
15Community Fire Company Of New Tripoli7242 Decatur St, New Tripoli, PA 18066-3929PA1950-03$116,488
16Goodyear Hose Co87 Sherman St, Galeton, PA 16922-1333PA2003-08$107,880
17Franklin Township Volunteer Fire Dept7455 New Rd, Edinboro, PA 16412-3611PA1985-09$94,069
18New Albany Volunteer Fire CoPO BOX 167, New Albany, PA 18833-0167PA2002-01$71,200
19Addison Vol Fire DeptPO BOX 117, Addison, PA 15411-0117PA2004-05$64,343
20Kunkle Fire Company IncRr 1 Box 301 A, Dallas, PA 18612-9734PA2002-09$63,336
21Westdeer Twp Independent Volunteer Fire Company 2 Inc2163 Saxonburg Blvd, Cheswick, PA 15024-1708PA2004-05$52,635
22Haverford Township Volunteer Firemens Relief AssociationPO BOX 562, Havertown, PA 19083-0562PA2005-05$3,065,224
23Bethlehem Township Volunteer Fire CoPO BOX 3337, Bethlehem, PA 18017-0337PA2004-04$2,191,206
24Fairfield Community Fire Company IncPO BOX 587, Fairfield, PA 17320-0587PA2000-01$2,167,230
25New Franklin Fire Department3444 Wayne Rd, Chambersburg, PA 17202-8848PA2001-12$2,034,478
26Honesdale Vol Ambulance CorpsPo Rox 71, Honesdale, PA 18431PA2002-07$1,609,369
27Minquas Fire Company 2 Inc202 E Lancaster Ave, Downingtown, PA 19335-2957PA2012-04$1,608,662
28Empire Friendship Firefighters Association177 Spring Road, Carlisle, PA 17013-1986PA1994-11$1,439,563
29City Hook & Ladder Co No 4317 Valley St, Lewistown, PA 17044-1859PA2000-01$1,262,045
30Monroeville Volunteer Fire Company 4, 44370 Northern Pike, Monroeville, PA 15146-2832PA2008-03$1,078,308
Number of organizations performing similar types of work
Alaska15
Alabama186
Arkansas88
Arizona37
California227
Colorado62
Connecticut77
District of Columbia1
Delaware8
Florida73
Georgia42
Hawaii3
Iowa131
Idaho33
Illinois49
Indiana188
Kansas14
Kentucky108
Louisiana41
Massachusetts39
Maryland66
Maine55
Michigan74
Minnesota56
Missouri100
Mississippi46
Montana38
North Carolina307
North Dakota16
Nebraska14
New Hampshire29
New Jersey265
New Mexico21
Nevada11
New York578
Ohio153
Oklahoma57
Oregon63
Pennsylvania696
Rhode Island12
South Carolina51
South Dakota30
Tennessee116
Texas525
Utah10
Virginia234
Vermont37
Washington49
Wisconsin61
West Virginia121
Wyoming13
International3
Total5,329

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