Upper Laurel Fire & Ambulance INC FY2022 filing

Tax-deductible

Jesse, WV501(c)(3)Health CareEIN 36-4576413Revenue $112K in FY2022

On file with the IRSPo Box 59, 24849-0059 · Jesse, WVTax-exempt since Jan 2007Publicly supported charity — 170(b)(1)(A)(vi)

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Provides fire protection and education to our community First responder and mutual aid to other fire deparments in Wyoming Co

501(c)(3) charity; gifts are tax-deductible.
51¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2022 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $39K a year · 31% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
51%
of spending
Worth a look: 51% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Cash reserves
5 mo
of spending, in cash
Looks good: 5.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$713K
247% of total assets
Concern: liabilities are 247% of assets; over 80%.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$112K
+6% vs prior year
Spent
$87K
To programs
51%
Net assets
−$425K
By yearFY2020–FY2024
Revenue
$112K
FY2022▲ +6%
Tap a bar for its year
Revenue by fiscal year
FY2020$127K
FY2021$106K
FY2022$112K
FY2023$125K
FY2024$164K
Expenses
$87K
FY2022▲ +25%
Tap a bar for its year
Expenses by fiscal year
FY2020$76K
FY2021$70K
FY2022$87K
FY2023$104K
FY2024$100K
Net assets
−$425K
FY2022▲ +6%
Tap a bar for its year
Net assets by fiscal year
FY2020−$486K
FY2021−$449K
FY2022−$425K
FY2023−$404K
FY2024−$340K

From the FY2022 Form 990 · see the original

Form 990 (PDF) Claim
You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jan 2007.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

51 cents of each dollar spent went to programs.

Program services 51% · $45K Management & general 49% · $43K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

1 person listed on the 990.

Part VII, Section A · reportable compensation
Presidentchief
$0Pt VII · Sec A
See Upper Laurel Fire & Ambulance INC executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Protects the community with fire services and education, assisting other departments.

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Provided by the organization

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1 program · $45K · in their own filed words · FY2022
01

Support and donations enable the volunteer fire department to provide protection, safety, and education to the members of our community. The community consists of approx 138 sq miles of rural area. Calls consist of first responder, fire suppression, motor vehicle accidents and mutual aid to other Wyoming county fire departments.

$45Kprogram expense

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$112K
Ln 12
Gifts and grantsLn 1h$65K
Other incomeLn 4–11$36K
Fees for servicesLn 2g$11K
Money outPt IX
$87K
Ln 25
Programscol B$45K
Managementcol C$43K
Owns and owesPt X
−$425K
net assets · Ln 32
Cash and savingsLn 1–2$36K
Total assetsLn 16$288K
LiabilitiesLn 26$713K
PeoplePt VI, VII
1
listed · VII A
PaidVII A0
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$65K
Fees for servicesLn 2g$11K
Investment incomeLn 3$2
Other incomeLn 4–11$36K
Total revenueLn 12$112K
Assets in detailPt X, end of year
CashLn 1$36K
Cash and savings togetherLn 1–2$36K
Land, buildings, equipmentLn 10c$240K
Total assetsLn 16$288K
LiabilitiesLn 26$713K
Net assetsLn 32−$425K
OperationsPt I, VI
EmployeesI 50
VolunteersI 641
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$22K$36K
Land, buildings, equipmentLn 10c$253K$240K
Total assetsLn 16$286K$288K
LiabilitiesLn 26$736K$713K
Net assetsLn 32−$449K−$425K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Benefits paid to or for membersLn 4$700$700
Management feesLn 11a$3K$3K
Accounting feesLn 11c$6K$6K
Advertising and promotionLn 12$500$500
Office expensesLn 13$3K$3K
Information technologyLn 14$4K$4K
OccupancyLn 16$11K$11K
InterestLn 20$401$401
Depreciation, depletion and amortizationLn 22$27K$27K
InsuranceLn 23$779$779
Other expenses (24a–d)Ln 24$31K$31K
Total functional expensesLn 25$87K$45K$43K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $164K$100K$64K−$340K 990 PDF
FY2023 $125K$104K$21K−$404K 990 PDF
FY2022 Viewing $112K$87K$25K−$425K 990 PDF
FY2021 $106K$70K$36K−$449K 990 PDF
FY2020 $127K$76K$51K−$486K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2022 990 (6 parts)
Part I · Summary $112,252 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $64,237$65,357
I-9 Program service revenuePrior year $12,417$10,893
I-10 Investment incomePrior year $1$2
I-11 Other revenuePrior year $29,500$36,000
I-12 Total revenuePrior year $106,155$112,252
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to membersPrior year $2,600$700
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $67,376$86,671
I-18 Total expensesPrior year $69,976$87,371
I-19 Revenue less expensesPrior year $36,179$24,881
Part VI · Governance 9 of 9 board members independent, 1 to look at
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $112,252 across 7 lines filed
VIII-1f All other contributions, gifts and grants$65,357
VIII-1h Total contributions, gifts and grants$65,357
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $10,893$10,893
VIII-3 Investment incomeRelated to mission $2$2
VIII-6 Net rental income or lossRelated to mission $36,000$36,000
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $46,895$112,252
Part IX · Statement of functional expenses $87,371 across 11 lines filed
IX-4 Benefits paid to or for membersPrograms $700$700
IX-11a Management feesManagement $2,621$2,621
IX-11c Accounting feesManagement $5,978$5,978
IX-12 Advertising and promotionPrograms $500$500
IX-13 Office expensesManagement $3,097$3,097
IX-14 Information technologyManagement $3,998$3,998
IX-16 OccupancyPrograms $11,410$11,410
IX-20 InterestPrograms $401$401
IX-22 Depreciation, depletion and amortizationManagement $27,145$27,145
IX-23 InsurancePrograms $779$779
IX-24 Other expenses (24a–d)Programs $30,742$30,742
IX-25 Total functional expensesPrograms $44,532 · Management $42,839 · Fundraising $0$87,371
Part X · Balance sheet $288,223 assets, 8 lines filed
Asset lines not itemized here account for $9,851; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $21,773$36,417
X-9 Prepaid expenses and deferred chargesStart of year $1,752$1,752
X-10c Land, buildings and equipment, netStart of year $252,785$240,203
X-16 Total assetsStart of year $286,205$288,223
X-25 Other liabilitiesStart of year $491,474$491,474
X-26 Total liabilitiesStart of year $735,675$712,812
X-32 Total net assets or fund balancesStart of year −$449,470−$424,589
X-33 Total liabilities and net assetsStart of year $286,205$288,223
Part XI · Reconciliation of net assets −$424,589 net assets at year end
XI-1 Total revenue$112,252
XI-2 Total expenses$87,371
XI-3 Revenue less expenses$24,881
XI-4 Net assets at start of year−$449,470
XI-10 Net assets at end of year−$424,589

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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