SAINT MICHAELS COLLEGE FIRE AND RESCUE INC: Form 990, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- SAINT MICHAELS COLLEGE FIRE AND RESCUE INC (EIN 20-1120657)
- Tax period
- 2021-07-01 to 2022-06-30
- Filed
- 2023-05-11
- IRS object ID
- 202301319349301125
- Schema version
- 2021v4.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-05-11T08:39:57-05:00 | ReturnTs |
| Tax Period End | 2022-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 135565207 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KPMG LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 60 SOUTH STREET TWO FINANCIAL | AddressLine1Txt |
| Address Line2 | CENTER | AddressLine2Txt |
| City | BOSTON | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02111 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2021-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 201120657 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SAINT MICHAEL'S COLLEGE FIRE & RESCUE | BusinessNameLine1Txt |
| Business Name Line2 | INC | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SAIN | BusinessNameControlTxt |
| Phone | 8026542327 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | ONE WINOOSKI PARK | AddressLine1Txt |
| City | COLCHESTER | CityNm |
| State Abbreviation | VT | StateAbbreviationCd |
| ZIP | 05439 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | THOMAS F POWERS III | PersonNm |
| Person Title | CHAIRMAN OF BOARD | PersonTitleTxt |
| Phone | 8026542327 | PhoneNum |
| Signature | 2023-05-10 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | THOMAS | PersonFirstNm |
| Person Last | POWERS III | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | SMITA BALIGA | PreparerPersonNm |
| PTIN | P01643271 | PTIN |
| Phone | 6179881000 | PhoneNum |
| Preparation | 2023-05-05 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 3 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JOHN KEATING | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | ONE WINOOSKI PARK | AddressLine1Txt |
| City | COLCHESTER | CityNm |
| State Abbreviation | VT | StateAbbreviationCd |
| ZIP | 05439 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $873,306 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.SMFRONLINE.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2003 | FormationYr |
| Legal Domicile State | VT | LegalDomicileStateCd |
| Activity Or Mission | SEE SCHEDULE OST MICHAEL'S COLLEGE FIRE & RESCUE PROVIDES VOLUNTEER FIRE PROTECTION & EMERGENCY MEDICAL SERVICES IN CERTAIN COMMUNITIES OF CHITTENDEN COUNTY, VERMONT. | ActivityOrMissionDesc |
| Voting Members Governing Body | 10 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 49 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $155,931 | PYContributionsGrantsAmt |
| CY Contributions Grants | $32,755 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $804,022 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $739,681 | CYProgramServiceRevenueAmt |
| PY Investment Income | $2,786 | PYInvestmentIncomeAmt |
| CY Investment Income | $77,740 | CYInvestmentIncomeAmt |
| PY Other Revenue | $588 | PYOtherRevenueAmt |
| CY Other Revenue | $23,130 | CYOtherRevenueAmt |
| PY Total Revenue | $963,327 | PYTotalRevenueAmt |
| CY Total Revenue | $873,306 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $252,419 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $179,862 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $617,742 | PYOtherExpensesAmt |
| CY Other Expenses | $668,449 | CYOtherExpensesAmt |
| PY Total Expenses | $870,161 | PYTotalExpensesAmt |
| CY Total Expenses | $848,311 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $93,166 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $24,995 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $3,595,400 | TotalAssetsBOYAmt |
| Total Assets EOY | $3,677,937 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $67,936 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $125,478 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $3,527,464 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $3,552,459 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | ST MICHAEL'S COLLEGE FIRE & RESCUE PROVIDES VOLUNTEER FIRE PROTECTION & EMERGENCY MEDICAL SERVICES, INCLUDING THE OPERATION OF AMBULANCE & RESCUE SERVICES, IN CERTAIN COMMUNITIES OF CHITTENDEN COUNTY, VT. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $748,184 | ExpenseAmt |
| Revenue | $740,756 | RevenueAmt |
| Desc | THE FIRE AND RESCUE SQUAD IS AN INDEPENDENT VOLUNTEER ORGANIZATION OF YOUNG MEN AND WOMEN STUDENTS. IN ADDITION TO THEIR ACADEMIC AND EXTRACURRICULAR RESPONSIBILITIES, THEY HAVE TAKEN ON THE CRITICAL RESPONSIBILITY OF SERVING THE PUBLIC BY PROVIDING FIRE PROTECTION AND EMERGENCY MEDICAL TREATMENT, NOT ONLY ON CAMPUS BUT ALSO THROUGHOUT A BROAD AREA OF VERMONT'S MOST POPULOUS COUNTY. WITH THE DEDICATION AND SUPPORT OF THE SAINT MICHAEL'S STUDENTS, ALUMNI, AND STAFF VOLUNTEERS, THEIR SERVICE HAS CONTINUED 24 HOURS A DAY, 365 DAYS A YEAR, SINCE 1969. | Desc |
| Total Program Service Expenses | $748,184 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 12 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 10 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MELISSA TOURVILLE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8026542915 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | ONE WINOOSKI PARK BOX 274 | AddressLine1Txt |
| City | COLCHESTER | CityNm |
| State Abbreviation | VT | StateAbbreviationCd |
| ZIP | 05439 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd |
|---|---|---|---|---|---|---|---|---|
| DAWN ELLINWOOD | ||||||||
| DIRECTOR | 1.00 | 40.00 | Yes (X) | $0 | $177,375 | $39,597 | ||
| MELISSA TOURVILLE | ||||||||
| TREASURER (AS OF 4/22) | 1.00 | 40.00 | Yes (X) | $0 | $63,445 | $36,505 | Yes (X) | |
| JOEL RIBOUT | ||||||||
| DIRECTOR | 1.00 | 40.00 | Yes (X) | $0 | $65,292 | $34,492 | ||
| THOMAS VAN DZURA | ||||||||
| TREASURER (UNTIL END OF FY2021) | 1.00 | 40.00 | Yes (X) | $0 | $53,559 | $27,337 | Yes (X) | |
| GARY G BRETON ESQ | ||||||||
| DIRECTOR | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| FR MICHAEL CARTER | ||||||||
| DIRECTOR | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| MICHAEL CHMIELEWSKI | ||||||||
| DIRECTOR | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| JOANNE LEBRUN | ||||||||
| DIRECTOR | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| THOMAS F POWERS III | ||||||||
| CHAIR | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| COLIN SHEA | ||||||||
| SECRETARY | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| PETER SOONS | ||||||||
| DIRECTOR | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| JOHN KEATING | ||||||||
| RESCUE CHIEF | 40.00 | 0.00 | $0 | $84,215 | $14,138 | Yes (X) | ||
| ERIK HAVERSANG | ||||||||
| INTERIM TREAS (E 4/22)/FMR FIRE CHIEF | 40.00 | 0.00 | $0 | $43,812 | $19,817 | Yes (X) | ||
| LEO WERMER | ||||||||
| FIRE CHIEF (AS OF 8/21) | 40.00 | 0.00 | $0 | $22,553 | $197 | Yes (X) | ||
| MARY JANE RUSSELL | ||||||||
| ASS CIO/DIR INTEL FOR | 0.00 | 40.00 | $0 | $86,856 | $26,220 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $597,107 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $198,303 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | Yes (1) | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $32,755 | AllOtherContributionsAmt |
| Total Contributions | $32,755 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| AMBULANCE BILLING | 621910 | $737,431 | $737,431 |
| PARAMEDIC INTERCEPT | 621910 | $2,250 | $2,250 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $739,681 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,242 | TotalRevenueColumnAmt |
| Exclusion | $1,242 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $76,498 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $0 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $76,498 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $76,498 | TotalRevenueColumnAmt |
| Exclusion | $76,498 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|---|
| SPECIAL EVENTS | 900099 | $22,055 | $22,055 | |
| MISCELLANEOUS REVENUE | 900099 | $811 | $811 | |
| CPR TRAINING REVENUE | 900099 | $264 | $264 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $23,130 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $873,306 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $740,756 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $99,795 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $142,158 | TotalAmt |
| Program Services | $142,158 | ProgramServicesAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $37,704 | TotalAmt |
| Program Services | $37,704 | ProgramServicesAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,331 | TotalAmt |
| Management And General | $2,331 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,453 | TotalAmt |
| Management And General | $8,453 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,297 | TotalAmt |
| Management And General | $8,297 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,158 | TotalAmt |
| Management And General | $12,158 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,981 | TotalAmt |
| Program Services | $5,981 | ProgramServicesAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $62,000 | TotalAmt |
| Program Services | $62,000 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $198,080 | TotalAmt |
| Program Services | $198,080 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $37,377 | TotalAmt |
| Program Services | $37,377 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| EMS SUPPLIES AND EXPENS | $94,335 | $94,335 | |
| ON-CAMPUS BOARDING | $76,578 | $76,578 | |
| BILLING SERVICE | $68,888 | $68,888 | |
| VEHICLE MAINTENANCE | $50,460 | $50,460 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $43,511 | TotalAmt |
| Program Services | $43,511 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $848,311 | TotalAmt |
| Program Services | $748,184 | ProgramServicesAmt |
| Management And General | $100,127 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,830,179 | BOYAmt |
| EOY | $2,092,207 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $115,112 | BOYAmt |
| EOY | $86,979 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,950 | BOYAmt |
| EOY | $2,950 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $57,582 | BOYAmt |
| EOY | $42,170 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $2,452,980 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $999,349 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,589,577 | BOYAmt |
| EOY | $1,453,631 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,595,400 | BOYAmt |
| EOY | $3,677,937 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $59,828 | BOYAmt |
| EOY | $119,424 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,108 | BOYAmt |
| EOY | $6,054 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $67,936 | BOYAmt |
| EOY | $125,478 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,527,464 | BOYAmt |
| EOY | $3,552,459 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,527,464 | BOYAmt |
| EOY | $3,552,459 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,595,400 | BOYAmt |
| EOY | $3,677,937 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $24,995 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $91,482 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $13,430 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $48,674 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $155,931 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $32,755 | CurrentTaxYearAmt |
| Total | $342,272 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $703,035 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $723,229 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $726,016 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $804,022 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $739,681 | CurrentTaxYearAmt |
| Total | $3,695,983 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $794,517 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $736,659 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $774,690 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $959,953 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $772,436 | CurrentTaxYearAmt |
| Total | $4,038,255 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,000 | CurrentTaxYearMinus4YearsAmt |
| Total | $5,000 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,000 | CurrentTaxYearMinus4YearsAmt |
| Total | $5,000 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $4,033,255 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $6,594 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $6,788 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $6,508 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,786 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,242 | CurrentTaxYearAmt |
| Total | $23,918 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $6,594 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $6,788 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $6,508 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,786 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,242 | CurrentTaxYearAmt |
| Total | $23,918 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,700 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,010 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,240 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $588 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $23,130 | CurrentTaxYearAmt |
| Total | $35,668 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $804,811 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $748,457 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $784,438 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $963,327 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $796,808 | CurrentTaxYearAmt |
| Total | $4,097,841 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.98420 | PublicSupportCY509Pct |
| Public Support PY509 | 0.98730 | PublicSupportPY509Pct |
| Investment Income CY | 0.00580 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00690 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $102,520 | OtherCostOrOtherBasisAmt |
| Depreciation | $59,523 | DepreciationAmt |
| Book Value | $42,997 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $365,051 | OtherCostOrOtherBasisAmt |
| Depreciation | $268,407 | DepreciationAmt |
| Book Value | $96,644 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,985,409 | OtherCostOrOtherBasisAmt |
| Depreciation | $671,419 | DepreciationAmt |
| Book Value | $1,313,990 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $1,453,631 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | SAINT MICHAEL'S COLLEGE IS A TAX-EXEMPT ORGANIZATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE CODE) AND IS GENERALLY EXEMPT FROM INCOME TAXES PURSUANT TO SECTION 501(A) OF THE CODE. THE COLLEGE BELIEVES IT HAS TAKEN NO SIGNIFICANT UNCERTAIN TAX POSITIONS. SAINT MICHAEL'S COLLEGE FIRE & RESCUE, INC. IS AN EXEMPT ORGANIZATION THAT IS INCLUDED IN THE CONSOLIDATED FINANCIAL STATEMENTS OF SAINT MICHAEL'S COLLEGE. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| DAWN ELLINWOOD | ||||||||||||||
| DIRECTOR | $0 | $177,375 | $0 | $0 | $0 | $0 | $0 | $5,436 | $0 | $34,161 | $0 | $216,972 | $0 | $0 |
| MARY JANE RUSSELL | ||||||||||||||
| ASS CIO/DIR INTEL FOR | $0 | $86,856 | $0 | $0 | $0 | $0 | $0 | $2,700 | $0 | $23,520 | $0 | $113,076 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| COMPENSATION | SAINT MICHAEL'S COLLEGE FIRE AND RESCUE DOES NOT COMPENSATE OFFICERS, MANAGEMENT OFFICIALS OR KEY EMPLOYEES. COMPENSATION FOR THE TWO DIRECTORS, THE TREASURER, THE FIRE CHIEF, AND THE RESCUE CHIEF, WHO ARE EMPLOYED BY SAINT MICHAEL'S COLLEGE (A RELATED ORGANIZATION), IS SET UNDER THE POLICIES AND PROCEDURES OF THE COLLEGE. IN ADDITION, THE FIRE CHIEF AND RESCUE CHIEF ARE COVERED BY ADDITIONAL COMPENSATION GUIDELINES SET BY THE BOARD OF SAINT MICHAEL'S COLLEGE AND FIRE RESCUE. |
| PART I, LINE 3 - ESTABLISH COMPENSATION | ST. MICHAEL'S COLLEGE USES A COMPENSATION COMMITTEE, WRITTEN EMPLOYMENT CONTRACT, COMPENSATION SURVEY OR STUDY, AND APPROVAL BY THE BOARD COMPENSATION COMMITTEE TO ESTABLISH THE COMPENSATION OF THAT ORGANIZATION'S TOP OFFICIALS. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART III, LINE 1 | STUDENTS AT SAINT MICHAEL'S COLLEGE HAVE MANY OPPORTUNITIES TO COME FACE TO FACE WITH "REAL-WORLD" PROBLEMS AND CHALLENGES. THE FIREFIGHTERS AND AMBULANCE PERSONNEL OF THE FIRE AND RESCUE SQUAD REGULARLY FACE THOSE THAT ARE LITERALLY A MATTER OF LIFE AND DEATH. AT SAINT MICHAEL'S COLLEGE, THE FIRE AND RESCUE SQUAD IS AN INDEPENDENT VOLUNTEER ORGANIZATION OF YOUNG MEN AND WOMEN STUDENTS. IN ADDITION TO THEIR ACADEMIC AND EXTRACURRICULAR RESPONSIBILITIES, THEY HAVE TAKEN ON THE CRITICAL RESPONSIBILITY OF SERVING THE PUBLIC BY PROVIDING FIRE PROTECTION AND EMERGENCY MEDICAL TREATMENT, NOT ONLY ON CAMPUS BUT ALSO THROUGHOUT A BROAD AREA OF VERMONT'S MOST POPULOUS COUNTY. WITH THE DEDICATION AND SUPPORT OF THE SAINT MICHAEL'S STUDENTS, ALUMNI, AND STAFF VOLUNTEERS, THEIR SERVICE HAS CONTINUED 24 HOURS A DAY, 365 DAYS A YEAR, SINCE 1969. SAINT MICHAEL'S RESCUE RESPONDS TO MORE THAN 2500 CALLS ANNUALLY INVOLVING RESPIRATORY AND CARDIAC EMERGENCIES, MOTOR VEHICLE ACCIDENTS, AND MORE. AS VERMONT-CERTIFIED EMERGENCY MEDICAL TECHNICIANS, STUDENTS PROVIDE THE SAME RESPONSIBLE AND PROFESSIONAL CARE THAT YOU WOULD EXPECT FROM ANY AMBULANCE SERVICE ANYWHERE IN THE COUNTRY. THE FIRE UNIT RESPONDS TO AN AVERAGE OF 650 EMERGENCY CALLS PER YEAR, INCLUDING STRUCTURE FIRES, CAR FIRES, CAR ACCIDENTS, FIRE ALARMS, AND CARBON MONOXIDE ALARMS. AS ONE OF THE FIRST COLLEGE-AFFILIATED FIRE DEPARTMENTS IN NEW ENGLAND, SAINT MICHAEL'S FIRE DEPARTMENT HAS BEEN A MODEL FOR COLLEGES NATIONWIDE. |
| FORM 990, PART VI, SECTION A, LINE 6 | MEMBERS OR STOCKHOLDERS SAINT MICHAEL'S COLLEGE IS THE SOLE MEMBER OF SAINT MICHAEL'S COLLEGE FIRE AND RESCUE, INC. SAINT MICHAEL'S COLLEGE APPOINTS FOUR MEMBERS TO THE SAINT MICHAEL'S COLLEGE FIRE AND RESCUE, INC. BOARD OF DIRECTORS; THESE MEMBERS SERVE AS EMPLOYEES AND/OR TRUSTEES OF THE COLLEGE. |
| FORM 990, PART VI, SECTION A, LINE 7A | SEE PART VI, SECTION A, LINE 6 EXPLANATION |
| FORM 990, PART VI, SECTION B, LINE 11B | REVIEW PROCESS THE TAX RETURN INFORMATION IS GATHERED BY THE TREASURER AND USED TO POPULATE THE FORM 990 IN CONJUNCTION WITH KPMG, LLP, INDEPENDENT TAX CONSULTANT. IRS FORM 990 WAS PROVIDED TO THE BOARD IN ADVANCE, AND THERE WAS AN OPPORTUNITY FOR BOARD MEMBERS TO ASK QUESTIONS OF THE TREASURER PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | CONFLICT OF INTEREST POLICY BOARD MEMBERS SIGN CONFLICT OF INTEREST STATEMENTS ANNUALLY, ASSURING THAT THEY HAVE NO CONFLICT OF INTEREST, OR DISCLOSING ANY SUCH CONFLICTS, IN ACCORDANCE WITH THE CONFLICT OF INTEREST POLICY AS DESCRIBED IN SECTION 2.7 OF THE ORGANIZATION'S BYLAWS. THESE STATEMENTS ARE REVIEWED BY THE SECRETARY AT THE TIME OF FILING, WHO NOTES ANY CONFLICTS IDENTIFIED AND BRINGS SUCH TO THE ATTENTION OF THE FULL BOARD. IN PRACTICE, NO BOARD MEMBER VOTES ON ANY MATTER UNDER CONSIDERATION AT A BOARD MEETING IN WHICH SUCH BOARD MEMBER HAS A CONFLICT OF INTEREST. THE MINUTES OF SUCH MEETINGS WOULD REFLECT THAT A DISCLOSURE WAS MADE AND THAT THE INDIVIDUAL RECUSED HIM/HERSELF FROM THE VOTE. |
| FORM 990, PART VI, SECTION B, LINE 15 | COMPENSATION POLICY SAINT MICHAEL'S COLLEGE FIRE AND RESCUE DOES NOT COMPENSATE OFFICERS, MANAGEMENT OFFICIALS OR KEY EMPLOYEES. THEIR COMPENSATION IS SET BY SAINT MICHAEL'S COLLEGE, A RELATED ORGANIZATION, UNDER THEIR POLICIES AND PROCEDURES. THE COLLEGE COMPLIES WITH THE THREE REQUIREMENTS OF THE REBUTTABLE PRESUMPTION STANDARD, AS OUTLINED IN TREASURY REGULATIONS SECTION 53.4958-6: (1) EXECUTIVE COMPENSATION IS AUTHORIZED BY AN INDEPENDENT COMMITTEE OF THE BOARD OF DIRECTORS, (2) THE COMMITTEE AUTHORIZING EXECUTIVE COMPENSATION OBTAINS AND RELIES ON APPROPRIATE DATA AS TO COMPARABILITY PRIOR TO MAKING DETERMINATIONS, AND (3) THE COMMITTEE ADEQUATELY DOCUMENTS THE BASIS FOR DETERMINATIONS CONCURRENTLY WITH MAKING THE DETERMINATIONS. |
| FORM 990, PART VI, SECTION C, LINE 19 | SAINT MICHAEL'S COLLEGE FIRE AND RESCUE'S FORM 990 IS AVAILABLE AT GUIDESTAR.ORG AND UPON REQUEST. |
| FORM 990, PART IX, LINES 7 AND 9: | SALARIES AND BENEFITS ALTHOUGH SAINT MICHAEL'S COLLEGE FIRE AND RESCUE HAS NO EMPLOYEES, THE ORGANIZATION REPORTS EXPENSES FOR SALARIES AND BENEFITS ON THESE LINES BECAUSE IT REIMBURSES SAINT MICHAEL'S COLLEGE FOR THE USE OF EMPLOYEES. |
| FORM 990, PART XII, LINE 3A: | SINGLE AUDIT ACT AND OMB CIRCULAR A-133 SAINT MICHAEL'S COLLEGE FIRE AND RESCUE IS COVERED BY A CONSOLIDATED AUDIT UNDER THE UMBRELLA OF SAINT MICHAEL'S COLLEGE, WHICH ALSO UNDERGOES AN AUDIT IN ACCORDANCE WITH OMB UNIFORM GUIDANCE SINGLE AUDIT, SUBPART F. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt |
|---|---|---|---|---|---|---|---|---|---|---|---|
| SAINT MICHAEL'S COLLEGE | |||||||||||
| ONE WINOOSKI PARK | COLCHESTER | VT | 05439 | 030179403 | EDUCATION | VT | 501(C)(3) | 2 | N/A | 0 | |
| MERRILL CEMETERY ASSOCIATION INC | |||||||||||
| ONE WINOOSKI PARK | COLCHESTER | VT | 05439 | 030179403 | CEMETERY | VT | 501(C)(13) | 0 | SMC | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |