WESTMINSTER FIRE ENGINE AND HOSE COMPANY NO 1 INC: Form 990, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- WESTMINSTER FIRE ENGINE AND HOSE COMPANY NO 1 INC (EIN 52-0527635)
- Tax period
- 2014-07-01 to 2015-06-30
- Filed
- 2016-02-16
- IRS object ID
- 201600479349300145
- Schema version
- 2014v6.0
- 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 | 2016-02-16T10:11:08-06:00 | ReturnTs |
| Tax Period End | 2015-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 521191111 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RLH CPAS & BUSINESS ADVISORS LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 205 EAST MAIN STREET | AddressLine1Txt |
| City | WESTMINSTER | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 21157 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2014-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 520527635 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WESTMINSTER FIRE ENGINE & HOSE CO | BusinessNameLine1Txt |
| Business Name Line2 | NO 1 INC | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | WEST | BusinessNameControlTxt |
| Phone | 4108481800 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 357 | AddressLine1Txt |
| City | WESTMINSTER | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 211580357 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ROBERT RUBY | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 4108481800 | PhoneNum |
| Signature | 2016-02-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | WANDA K LYNN | PreparerPersonNm |
| PTIN | P00726749 | PTIN |
| Phone | 4108483636 | PhoneNum |
| Preparation | 2016-02-12 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2014 | TaxYr |
| Build TS | 2016-08-17 19:52:53Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | ROBERT RUBY | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 357 | AddressLine1Txt |
| City | WESTMINSTER | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 211580357 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $4,779,321 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.WESTMINSTERVFD.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1879 | FormationYr |
| Legal Domicile State | MD | LegalDomicileStateCd |
| Activity Or Mission | THE ORGANIZATION IS DEDICATED TO PROVIDING QUALITY EMERGENCY SERVICES TO THE WESTMINSTER COMMUNITY THROUGH THE COMBINED TEAM EFFORTS OF THEIR MEMBERS, THE LOCAL GOVERNMENT ORGANIZATIONS, AND THE CITIZENS OF THE COMMUNITY TO ENHANCE THEIR ABILITY TO PROTECT LIFE, PROPERTY, AND THE ENVIRONMENT. | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 44 | TotalEmployeeCnt |
| Total Volunteers | 117 | TotalVolunteersCnt |
| Total Gross UBI | $1,270 | TotalGrossUBIAmt |
| PY Contributions Grants | $1,710,226 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,789,146 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,393,248 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $1,521,603 | CYProgramServiceRevenueAmt |
| PY Investment Income | -$413,305 | PYInvestmentIncomeAmt |
| CY Investment Income | $90,686 | CYInvestmentIncomeAmt |
| PY Other Revenue | $9,132 | PYOtherRevenueAmt |
| CY Other Revenue | $9,886 | CYOtherRevenueAmt |
| PY Total Revenue | $2,699,301 | PYTotalRevenueAmt |
| CY Total Revenue | $3,411,321 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,638,976 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,729,361 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,228,891 | PYOtherExpensesAmt |
| CY Other Expenses | $1,454,256 | CYOtherExpensesAmt |
| PY Total Expenses | $2,867,867 | PYTotalExpensesAmt |
| CY Total Expenses | $3,183,617 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$168,566 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $227,704 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $8,673,505 | TotalAssetsBOYAmt |
| Total Assets EOY | $8,594,284 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $2,300,822 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $2,088,426 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $6,372,683 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $6,505,858 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE ORGANIZATION IS DEDICATED TO PROVIDING QUALITY EMERGENCY SERVICES TO THE WESTMINSTER COMMUNITY THROUGH THE COMBINED TEAM EFFORTS OF THEIR MEMBERS, THE LOCAL GOVERNMENT ORGANIZATIONS, AND THE CITIZENS OF THE COMMUNITY TO ENHANCE THEIR ABILITY TO PROTECT LIFE, PROPERTY, AND THE ENVIRONMENT. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $2,731,390 | ExpenseAmt |
| Revenue | $1,521,603 | RevenueAmt |
| Desc | THE DEPARTMENT PROVIDES MANY TYPES OF SERVICES TO THE COMMUNITY OF WESTMINSTER, MARYLAND. IN ADDITION TO NEARLY 7,320 EMERGENCY AND SUPPRESSION RESPONSES, FIRE PREVENTION WAS PROVIDED TO HUNDREDS OF CHILDREN AND ADULTS ALIKE. FIRE PERSONNEL RECORDED OVER 2,200 HOURS OF INDIVIDUAL TRAINING, ENSURING THE MOST EFFICIENT AND EFFECTIVE SERVICE POSSIBLE. | Desc |
| Total Program Service Expenses | $2,731,390 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | Yes (true) | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | Yes (true) | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 3 | IRPDocumentCnt |
| IRP Document W2 G | 3 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 44 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (true) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (true) | Form990TFiledInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (true) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MD | StatesWhereCopyOfReturnIsFldCd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PATRICIA CORBIN | BusinessNameLine1Txt |
| Business Name Line2 | ADMINISTRATOR | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4108481800 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 357 28 JOHN STREET | AddressLine1Txt |
| City | WESTMINSTER | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 21157 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| DANIEL PLUNKERT | ||||||
| PRESIDENT | 40.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JASON TYLER | ||||||
| 1ST VICE PRE | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| TIMOTHY BANGERD | ||||||
| SECRETARY | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ROBERT RUBY | ||||||
| TREASURER | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JAMES BANGERD III | ||||||
| FIRE CHIEF | 40.00 | Yes (X) | $0 | $0 | $0 | |
| MARVIN HOLLINGER | ||||||
| BOARD MEMBER | 0.30 | Yes (X) | $0 | $0 | $0 | |
| JAMES ECKARD | ||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| MATTHEW CRISE | ||||||
| 2ND VICE PRE | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Membership Dues | $1,786 | MembershipDuesAmt |
| Government Grants | $1,673,812 | GovernmentGrantsAmt |
| All Other Contributions | $113,548 | AllOtherContributionsAmt |
| Total Contributions | $1,789,146 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | AMBULANCE BILLING | Desc |
| Total Revenue Column | $1,521,603 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,521,603 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,521,603 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $66,422 | TotalRevenueColumnAmt |
| Exclusion | $66,422 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $21,957 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $6,249 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $15,708 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $15,708 | TotalRevenueColumnAmt |
| Exclusion | $15,708 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,319,195 | SecuritiesAmt |
| Other | $13,650 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,289,392 | SecuritiesAmt |
| Other | $19,189 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $29,803 | SecuritiesAmt |
| Other | -$5,539 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $24,264 | TotalRevenueColumnAmt |
| Exclusion | $24,264 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $14,720 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $30,377 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$15,657 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gaming Gross Income | $31,358 | GamingGrossIncomeAmt |
| Gaming Direct Expenses | $22,793 | GamingDirectExpensesAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $8,565 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $8,565 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CATERING COMMISSIONS | Desc |
| Business | 722320 | BusinessCd |
| Total Revenue Column | $1,270 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $1,270 | UnrelatedBusinessRevenueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $1,270 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,411,321 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,530,168 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $1,270 | UnrelatedBusinessRevenueAmt |
| Exclusion | $106,394 | ExclusionAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,376,626 | TotalAmt |
| Program Services | $1,191,224 | ProgramServicesAmt |
| Management And General | $185,402 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,791 | TotalAmt |
| Program Services | $29,241 | ProgramServicesAmt |
| Management And General | $4,550 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $211,763 | TotalAmt |
| Program Services | $183,242 | ProgramServicesAmt |
| Management And General | $28,521 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $107,181 | TotalAmt |
| Program Services | $92,746 | ProgramServicesAmt |
| Management And General | $14,435 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,634 | TotalAmt |
| Program Services | $13,634 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $34,724 | TotalAmt |
| Management And General | $34,724 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,912 | TotalAmt |
| Management And General | $21,912 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $124,660 | TotalAmt |
| Program Services | $99,550 | ProgramServicesAmt |
| Management And General | $25,110 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,196 | TotalAmt |
| Program Services | $4,196 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,163 | TotalAmt |
| Management And General | $11,163 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,690 | TotalAmt |
| Program Services | $3,547 | ProgramServicesAmt |
| Management And General | $14,143 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $119,624 | TotalAmt |
| Program Services | $106,865 | ProgramServicesAmt |
| Management And General | $12,759 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,488 | TotalAmt |
| Management And General | $5,488 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,082 | TotalAmt |
| Program Services | $25,773 | ProgramServicesAmt |
| Management And General | $3,309 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $420,447 | TotalAmt |
| Program Services | $400,438 | ProgramServicesAmt |
| Management And General | $20,009 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $188,877 | TotalAmt |
| Program Services | $130,702 | ProgramServicesAmt |
| Management And General | $58,175 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| BAD DEBTS EXPENSE | $146,891 | $146,891 |
| VEHICLE EXPENSES | $95,616 | $95,616 |
| SUPRESSION SERVICES | $81,937 | $81,937 |
| EMS EXPENSES | $59,337 | $59,337 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $78,978 | TotalAmt |
| Program Services | $66,451 | ProgramServicesAmt |
| Management And General | $12,527 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,183,617 | TotalAmt |
| Program Services | $2,731,390 | ProgramServicesAmt |
| Management And General | $452,227 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $186,332 | BOYAmt |
| EOY | $137,954 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,513 | BOYAmt |
| EOY | $13,255 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $278,353 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $23,408 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $10,841,317 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $4,710,211 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,225,538 | BOYAmt |
| EOY | $6,131,106 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,258,477 | BOYAmt |
| EOY | $2,010,208 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $645 | BOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,673,505 | BOYAmt |
| EOY | $8,594,284 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $120,605 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $2,820 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,300,822 | BOYAmt |
| EOY | $1,875,073 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $89,928 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,300,822 | BOYAmt |
| EOY | $2,088,426 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,372,683 | BOYAmt |
| EOY | $6,505,858 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,372,683 | BOYAmt |
| EOY | $6,505,858 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,673,505 | BOYAmt |
| EOY | $8,594,284 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $227,704 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$93,514 | NetUnrlzdGainsLossesInvstAmt |
| Prior Period Adjustments | -$1,015 | PriorPeriodAdjustmentsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | false | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $1,710,226 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,789,146 | CurrentTaxYearAmt |
| Total | $3,499,372 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $1,710,226 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,789,146 | CurrentTaxYearAmt |
| Total | $3,499,372 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $3,499,372 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $57,796 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $88,379 | CurrentTaxYearAmt |
| Total | $146,175 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $340 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $939 | CurrentTaxYearAmt |
| Total | $1,279 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $3,646,826 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $1,567,681 | GrossReceiptsRltdActivitiesAmt |
| First5 Years170 | Yes (X) | First5Years170Ind |
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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collection Used Pub Exhibition | Yes (X) | CollectionUsedPubExhibitionInd |
| Collection Used Preservation | Yes (X) | CollectionUsedPreservationInd |
| Solicited Assets Sale | false | SolicitedAssetsSaleInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,054,022 | OtherCostOrOtherBasisAmt |
| Book Value | $2,054,022 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,426,705 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,307,496 | DepreciationAmt |
| Book Value | $3,119,209 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $833,084 | OtherCostOrOtherBasisAmt |
| Depreciation | $550,493 | DepreciationAmt |
| Book Value | $282,591 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,527,506 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,852,222 | DepreciationAmt |
| Book Value | $675,284 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $6,131,106 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | SEVERANCE PAYABLE | Desc |
| Amt | $89,928 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $89,928 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $3,693,155 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$93,514 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $310,390 | DonatedServicesAndUseFcltsAmt |
| Other Revenue | $64,958 | OtherRevenueAmt |
| Revenue Not Reported | $281,834 | RevenueNotReportedAmt |
| Revenue Subtotal | $3,411,321 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $3,411,321 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $3,507,786 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $310,390 | DonatedServicesUseFcltsAmt |
| Other Expenses Included | $64,958 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $375,348 | ExpensesNotReportedAmt |
| Expenses Subtotal | $3,132,438 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $51,179 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $51,179 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $3,183,617 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE D, PAGE 1, PART III, LINE 1A | THE DEPARTMENT MAINTAINS A MUSEUM FOR PUBLIC EXHIBITION CONTAINING TWO ANTIQUE AUTOMOBILES, HOSE CARTS, CLOTHING, ARTWORK, AND OTHER ITEMS. |
| SCHEDULE D, PAGE 2, PART III, LINE 4 | HISTORICAL TREASURES ARE USED FOR THE PURPOSE OF PRESERVING CARROLL COUNTY EMERGENCY SERVICES' HISTORY AND TO EDUCATE THE PUBLIC. |
| SCHEDULE D, PAGE 3, PART X | THE ORGANIZATION IS INCORPORATED UNDER THE LAWS OF THE STATE OF MARYLAND (THE "STATE") AS A NONPROFIT ORGANIZATION. THE ORGANIZATION HAS ELECTED UNDER PROVISIONS OF INTERNAL REVENUE CODE SECTION 501(C)(3) EFFECTIVE JULY 1, 2013 (PREVIOUSLY UNDER INTERNAL REVENUE CODE SECTION 501(C)(4)), AND STATE INCOME TAX STATUTES, TO BE EXCLUDED FROM TAXES ON EXEMPT FUNCTION INCOME. THE ORGANIZATION FILES TAX RETURNS FOR UNRELATED BUSINESS INCOME AS NECESSARY. UNRELATED BUSINESS INCOME TAX PRIMARILY RESULTS FROM COMMISSIONS COLLECTED FROM A CATERER THAT USES THE ORGANIZATIONS FACILITIES. FOR THE YEAR ENDED JUNE 30, 2015, THE ORGANIZATION PAID NO INCOME TAX EXPENSE. THE ORGANIZATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE ORGANIZATION'S FEDERAL RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990 AND 990-T), FOR THE FISCAL YEARS ENDED JUNE 30, 2015, 2014, 2013, AND 2012 REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. |
| SCHEDULE D, PAGE 4, PART XI, LINE 2D | DIRECT EXPENSES TAKEN FROM GROSS FUNDRAISING REVENUE 30,377 DIRECT EXPENSES TAKEN FROM GROSS GAMING REVENUE 22,793 DIRECT EXPENSES TAKEN FROM GROSS RENTAL REVENUE 6,249 LOSS ON SALE OF EQUIPMENT INCLUDED IN PART XIII 5,539 |
| SCHEDULE D, PAGE 4, PART XII, LINE 2D | DIRECT EXPENSES INCLUDED IN GROSS FUNDRAISING REVENUE 30,377 DIRECT EXPENSES INCLUDED IN GROSS GAMING REVENUE 22,793 DIRECT EXPENSES INCLUDED IN GROSS RENTAL REVENUE 6,249 LOSS ON SALE OF EQUIPMENT INCLUDED IN PART XIII 5,539 |
| SCHEDULE D, PAGE 4, PART XII, LINE 4B | 481(A) ADJUSTMENT 51,179 BOOK / TAX DEPRECIATION DIFFERENCE 6,580 |
Schedule G IRS990ScheduleG
Gaming Information GamingInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Volunteer Labor Bingo | false | VolunteerLaborBingoInd |
| Volunteer Labor Pull Tabs | false | VolunteerLaborPullTabsInd |
| Gross Revenue Other Gaming | $31,358 | GrossRevenueOtherGamingAmt |
| Cash Prizes Other Gaming | $14,970 | CashPrizesOtherGamingAmt |
| Non Cash Prizes Other Gaming | $375 | NonCashPrizesOtherGamingAmt |
| Oth Direct Expnss Other Gaming | $7,448 | OthDirectExpnssOtherGamingAmt |
| Volunteer Labor Other Gaming | false | VolunteerLaborOtherGamingInd |
| Gross Revenue Total Gaming | $31,358 | GrossRevenueTotalGamingAmt |
| Cash Prizes Total Gaming | $14,970 | CashPrizesTotalGamingAmt |
| Non Cash Prizes Total Gaming | $375 | NonCashPrizesTotalGamingAmt |
| Oth Direct Expnss Total Gaming | $7,448 | OthDirectExpnssTotalGamingAmt |
| Direct Expense Summary Gaming | $22,793 | DirectExpenseSummaryGamingAmt |
| Net Gaming Income Summary | $8,565 | NetGamingIncomeSummaryAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| States Where Gaming Conducted | MD | StatesWhereGamingConductedCd |
| Licensed | Yes (true) | LicensedInd |
| License Suspended Etc | false | LicenseSuspendedEtcInd |
| Gaming With Nonmembers | Yes (true) | GamingWithNonmembersInd |
| Member Of Other Entity | false | MemberOfOtherEntityInd |
| Gaming Own Facility | 1.00000 | GamingOwnFacilityPct |
Persons With Books Name PersonsWithBooksName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PATRICIA CORBIN | BusinessNameLine1Txt |
Persons With Books US Address PersonsWithBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 357 28 JOHN STREET | AddressLine1Txt |
| City | WESTMINSTER | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 21158 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct With3rd Prty For Game Rev | false | CntrctWith3rdPrtyForGameRevInd |
| Gaming Manager Person | ROBERT RUBY | GamingManagerPersonNm |
| Gaming Manager Services Prov | OVERSEES GAMING EVENTS | GamingManagerServicesProvTxt |
| Gaming Manager Is Director Ofcr | Yes (X) | GamingManagerIsDirectorOfcrInd |
| Charitable Distribution Rqr | false | CharitableDistributionRqrInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | THE ORGANIZATION IS DEDICATED TO PROVIDING QUALITY EMERGENCY SERVICES TO THE WESTMINSTER COMMUNITY THROUGH THE COMBINED TEAM EFFORTS OF THEIR MEMBERS, THE LOCAL GOVERNMENT ORGANIZATIONS, AND THE CITIZENS OF THE COMMUNITY TO ENHANCE THEIR ABILITY TO PROTECT LIFE, PROPERTY, AND THE ENVIRONMENT. |
| FORM 990, PAGE 6, PART VI, LINE 6 | THE DEPARTMENT IS A MEMBER ORGANIZATION THAT HAS VOLUNTEER MEMBERS THAT PAY DUES. |
| FORM 990, PAGE 6, PART VI, LINE 7A | THE MEMBERS CAN OVERTURN DECISIONS OF THE BOARD, AND CAN VOTE ON CERTAIN MATTERS OF THE BOARD. |
| FORM 990, PAGE 6, PART VI, LINE 7B | THE DEPARTMENT MEMBERS ELECT THE INDIVIDUALS ON THE BOARD. |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE ADMINISTRATOR REVIEWS THE DRAFT 990 PRIOR TO FILING. |
| FORM 990, PAGE 6, PART VI, LINE 12C | A CONFLICT OF INTEREST POLICY IS IN PLACE AND IS SIGNED BY THE BOARD OF DIRECTORS, MEMBERS, AND EMPLOYEES ANNUALLY. |
| FORM 990, PAGE 6, PART VI, LINE 15B | COMPENSATION FOR PAID EMPLOYEES IS DETERMINED BY THE HR MANAGER. ANNUAL RATE INCREASES ARE BROUGHT BEFORE THE BOARD FOR APPROVAL. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENT FORM 1023, AND RELATED TAX RETURNS ARE AVAILABLE TO THE PUBLIC UPON REQUEST AS WELL AS ON THE GUIDESTAR.ORG WEBSITE. |
| FORM 990, PART XI, LINE 9 | DIRECT EXPENSES TAKEN FROM GROSS FUNDRAISING REVENUE 30,377 DIRECT EXPENSES TAKEN FROM GROSS GAMING REVENUE 22,793 DIRECT EXPENSES TAKEN FROM GROSS RENTAL REVENUE 6,249 LOSS ON SALE OF EQUIPMENT INCLUDED IN PART XIII 5,539 DIRECT EXPENSES INCLUDED IN GROSS FUNDRAISING REVENUE -30,377 DIRECT EXPENSES INCLUDED IN GROSS GAMING REVENUE -22,793 DIRECT EXPENSES INCLUDED IN GROSS RENTAL REVENUE -6,249 LOSS ON SALE OF EQUIPMENT INCLUDED IN PART XIII -5,539 481(A) ADJUSTMENT 51,179 BOOK / TAX DEPRECIATION DIFFERENCE 6,580 |