LIGONIER VALLEY FIRE COMPANIES: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization: LIGONIER VALLEY FIRE COMPANIES (EIN 77-0710498)
Tax period: 2011-03-01 to 2012-02-29
Filed: 2012-07-10
IRS object ID: 201211929349300116
Schema version: 2011v1.2
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
Form 990
Schedule A
Schedule B
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2012-07-10T07:44:28-07:00	Timestamp
Tax Period End Date	2012-02-29	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	WILLIAM B KNAPP CPA	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	232 NORTH MARKET STREET	AddressLine1
City	LIGONIER	City
State	PA	State
ZIP Code	156581231	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2011-03-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	770710498	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	LIGONIER VALLEY FIRE COMPANIES	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	LIGO	NameControl
Phone	7242387990	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 376	AddressLine1
City	LIGONIER	City
State	PA	State
ZIP Code	156580376	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	PHILLIP J FLEMING	Name
Title	TREASURER	Title
Phone	7242387990	Phone
Date Signed	2012-06-22	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	WILLIAM B KNAPP CPA	Name
Phone	7242389795	Phone
Date Prepared	2012-07-10	DatePrepared
Self Employed	X	SelfEmployed

Field	Value	IRS element (for citing)
Tax Year	2011	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	LYLE E BOYD	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	912 NATURE RUN RD	AddressLine1
City	LIGONIER	City
State	PA	State
ZIP Code	15658	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	247181	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	N/A	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	2008	YearFormation
State Legal Domicile	PA	StateLegalDomicile
Activity Or Mission Description	The mission of this organization is to conduct an annual fund raising campaign. For the fiscal year ending February 29, 2012, $147,181 was raised for four volunteer fire companies. A $100,000 grant was received for a new fire truck.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	12	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	12	NbrIndependentVotingMembers
Total Nbr Employees	0	TotalNbrEmployees
Total Nbr Volunteers	16	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	158265	ContributionsGrantsPriorYear
Contributions Grants Current Year	247181	ContributionsGrantsCurrentYear
Program Service Revenue CY	0	ProgramServiceRevenueCY
Investment Income Current Year	0	InvestmentIncomeCurrentYear
Other Revenue Prior Year	3099	OtherRevenuePriorYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	161364	TotalRevenuePriorYear
Total Revenue Current Year	247181	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	155000	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	240000	BenefitsPaidToMembersCY
Salaries Etc Current Year	0	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	6281	TotalFundrsngExpCurrentYear
Other Expense Prior Year	6116	OtherExpensePriorYear
Other Expenses Current Year	6981	OtherExpensesCurrentYear
Total Expenses Prior Year	161116	TotalExpensesPriorYear
Total Expenses Current Year	246981	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	248	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	200	RevenuesLessExpensesCY
Total Assets BOY	9419	TotalAssetsBOY
Total Assets EOY	9619	TotalAssetsEOY
Total Liabilities EOY	0	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	9419	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	9619	NetAssetsOrFundBalancesEOY
Mission Description	The mission of this organization	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	140000	Expense
Description	RESPONSE TO THE MAIL SOLICITATION CAMPAIGN RESULTED IN $147,181 BEING RAISED ALLOWING THE ORGANIZATION TO DISTRIBUTE $35,000 TO EACH OF THE FOUR MEMBER VOLUNTEER FIRE COMPANIES PROVIDING EMERGENCY SERVICES FOR THE BOROUGH OF LIGONIER, THE TOWNSHIP OF LIGONIER IN WESTMORELAND COUNTY IN PENNSYLVANIA AND OTHER GEOGRAPHICAL AREAS AS NEEDED. THE FUNDS DISTRIBUTED TO THE MEMBER FIRE COMPANIES ARE USED FOR EQUIPMENT MAINTENANCE AND OPERATIONAL SUPPORT.	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Expense	100000	Expense
Description	APPROVAL FROM A CHARITABLE FOUNDATION BASED ON AN APPLICATION FOR FUNDING TO PURCHASE A NEW FIRE TRUCK FOR LIGONIER TOWNSHIP VOLUNTEER FIRE CO., #2, WILPEN. THE GRANT WAS SENT TO THE MEMBER FIRE COMPANY.	Description

Field	Value	IRS element (for citing)
Total Program Service Expense	240000	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	false	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	false	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	false	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	true	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Info In Schedule O Part V	X	InfoInScheduleOPartV
Number Forms Transmitted With1096	0	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Number Of Employees	0	NumberOfEmployees
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	12	NbrVotingGoverningBodyMembers
Number Independent Voting Members	12	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	true	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	false	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	false	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	false	ConflictOfInterestPolicy
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	false	DocumentRetentionPolicy
Compensation Process CEO	false	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	PHILLIP J FLEMING	NamePerson
Telephone Number	7242389770	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	3962 STATE ROUTE 711	AddressLine1
City	LIGONIER	City
State	PA	State
ZIP Code	15658	ZIPCode

Field	Value	IRS element (for citing)
No Listed Persons Compensated	X	NoListedPersonsCompensated

Form990 Part VII Section A Form990PartVIISectionA (12 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer
LYLE E BOYD
President	2.00	X	X
ROBERT W MCDOWELL
Vice President	2.00	X	X
KIM BELLAS-MATRUNICS
Secretary	2.00	X	X
PHILLIP J FLEMING
Treasurer	6.00	X	X
RAY MCGONIGLE
Director	1.00	X
KEITH SCHULTZ
Director	1.00	X
RALPH K BENNETT
Director	1.00	X
ROBERT F SMITHLEY
Director	1.00	X
RONALD L DERK
Director	1.00	X
JOHN P VUCINA
Director	1.00	X
MICHAEL J DIRINALDO
Director	1.00	X
JOSEPH LAPOSKY
Director	1.00	X

Field	Value	IRS element (for citing)
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
All Other Contributions	247181	AllOtherContributions
Total Contributions	247181	TotalContributions

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	247181	TotalRevenueColumn

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	240000	Total
Program Services	240000	ProgramServices

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	700	Total
Program Services	0	ProgramServices
Management And General	700	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	186	Total
Program Services	0	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	186	Fundraising

Advertising Advertising

Field	Value	IRS element (for citing)
Total	438	Total
Program Services	0	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	438	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	5657	Total
Program Services	0	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	5657	Fundraising

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	246981	Total
Program Services	240000	ProgramServices
Management And General	700	ManagementAndGeneral
Fundraising	6281	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	9419	BOY
EOY	9619	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	9419	BOY
EOY	9619	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	9419	BOY
EOY	9619	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	9419	BOY
EOY	9619	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	9419	BOY
EOY	9619	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	200	ReconcilationRevenueExpenses
Method Of Accounting Cash	X	MethodOfAccountingCash
Accountant Compile Or Review	true	AccountantCompileOrReview
FS Audited	false	FSAudited
Audit Committee	false	AuditCommittee
Financial Statement Separate	X	FinancialStatementSeparate
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	X	PubliclySupportedOrg509a2
Public Support Total170	0	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Total	0	Total

Field	Value	IRS element (for citing)
Public Support Pertcentage170	0	PublicSupportPertcentage170

Gifts Grants Contrib Received509 GiftsGrantsContribReceived509

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	110847	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	115497	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	128265	CurrentTaxYearMinus1Year
Current Tax Year	247181	CurrentTaxYear
Total	601790	Total

Gross Receipts From Non UBI GrossReceiptsFromNonUBI

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	20338	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	11166	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	7995	CurrentTaxYearMinus1Year
Total	39499	Total

Total509 Total509

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	131185	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	126663	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	136260	CurrentTaxYearMinus1Year
Current Tax Year	247181	CurrentTaxYear
Total	641289	Total

Field	Value	IRS element (for citing)
Public Support Total509	641289	PublicSupportTotal509

Gross Investment Income509 GrossInvestmentIncome509

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	244	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	9	CurrentTaxYearMinus2Years
Total	253	Total

Investment Income And UBTI InvestmentIncomeAndUBTI

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	244	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	9	CurrentTaxYearMinus2Years
Total	253	Total

Total Support Total TotalSupportTotal

Field	Value	IRS element (for citing)
Total	641542	Total

Field	Value	IRS element (for citing)
First5 Years509	X	First5Years509
Public Support Percentage509	0	PublicSupportPercentage509
Investment Income Percentage	0	InvestmentIncomePercentage

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

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)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (17 entries)

IdentifierIdentifier	ExplanationExplanation
Pt V, Line 3b	The organization did not have any unrelated income.
Pt V, Line 13a	Not applicable.
Pt V, Line 14b	The organization does not provide indoor tanning
	services.
Pt VI, Line 6	Ligonier Valley Fire Companies was organized by four
	volunteer fire companies who became members of the
	organization to consolidate fundraising efforts for their
	benefit.
Pt VI, Line 8a	Minutes are maintained of meeting by the Secretary.
Pt VI, Line 8b	There are no committees of the governing body.
Pt VI, Line 11a	After Form 990 is prepared, it presented to the Board
	of Directors for their review and approval. Form 990
	is electronically filed after approval has been obtained.
Pt VI, Line 19	A copy of the reviewed statement of cash receipts and
	disbursements with accompanying notes and Form 990 are
	on file at the Ligonier Township Municipal Building, 1
	Municipal Park Drive, Ligonier, PA 15628-9784.

Schedule R IRS990ScheduleR

Form990 Schedule R Part II Form990ScheduleRPartII (4 entries)

Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	EINEIN	Primary ActivitiesPrimaryActivities	Legal Domicile StateLegalDomicileState	Exempt Code SectionExemptCodeSection	Public Charity StatusPublicCharityStatus	Business Name Line1DirectControllingEntityName/BusinessNameLine1	Controlled OrgControlledOrg
LIGONIER VOLUNTEER HOSE CO #1
PO BOX 573	LIGONIER	PA	156580573	256040922	EMERGENCY SERVICES	PA	501(c)(3)	9	NA	false
LIGONIER TWP VOLUNTEER FIRE CO #1
44 FIRE HOUSE ROAD	LIGONIER	PA	15658	251846596	EMERGENCY SERVICES	PA	501(c)(3)	9	NA	false
LIGONIER TWP VOLUNTEER FIRE CO #2
379 WILPEN ROAD	LIGONIER	PA	156582200	237214165	EMERGENCY SERVICES	PA	501(c)(4)		NA	false
LIGONIER TWP VOLUNTEER FIRE CO #3
PO BOX 923	LIGONIER	PA	156580923	256063558	EMERGENCY SERVICES	PA	501(c)(4)		NA	false

Field	Value	IRS element (for citing)
Receipt Of Int Ann Rents Royalties	false	ReceiptOfIntAnnRentsRoyalties
Gift Grant Or Cap Contr To Other Org	true	GiftGrantOrCapContrToOtherOrg
Gift Grant Or Cap Contr Fr Other Org	false	GiftGrantOrCapContrFrOtherOrg
Loans Or Guarantees To Other Org	false	LoansOrGuaranteesToOtherOrg
Loans Or Guarantees From Other Org	false	LoansOrGuaranteesFromOtherOrg
Sale Of Assets To Other Org	false	SaleOfAssetsToOtherOrg
Purchase Of Assets From Other Org	false	PurchaseOfAssetsFromOtherOrg
Exchange Of Assets	false	ExchangeOfAssets
Rental Of Facilities To Other Orgs	false	RentalOfFacilitiesToOtherOrgs
Rental Of Facilities Fr Other Orgs	false	RentalOfFacilitiesFrOtherOrgs
Perform Of Services For Other Orgs	false	PerformOfServicesForOtherOrgs
Perform Of Services By Other Orgs	false	PerformOfServicesByOtherOrgs
Sharing Of Facilities	false	SharingOfFacilities
Sharing Of Paid Employees	false	SharingOfPaidEmployees
Reimbursement Paid To Other Org	false	ReimbursementPaidToOtherOrg
Reimbursement Paid By Other Org	false	ReimbursementPaidByOtherOrg
Other Transfer To Other Org	false	OtherTransferToOtherOrg
Other Transfer From Other Org	false	OtherTransferFromOtherOrg

Transactions Related Orgs Table TransactionsRelatedOrgsTable (5 entries)

Transaction TypeTransactionType	Amount InvolvedAmountInvolved	Method Of Amt DeterminationMethodOfAmtDetermination
LIGONIER VOLUNTEER HOSE CO #1
b	35000	25% of campaign
LIGONIER TOWNSHIP VOLUNTEER FIRE CO #1
b	35000	25% of campaign
LIGONIER TOWNSHIP VOLUNTEER FIRE CO #2
b	35000	25% of campaign
LIGONIER TOWNSHIP VOLUNTEER FIRE CO #3
b	35000	25% of campaign
LIGONIER TOWNSHIP VOLUNTEER FIRE CO #2
b	100000	Donor directed