HARMONY FIRE DISTRICT RELIEF ASSOC

EIN: 251684076 501(c)(3) Public Safety

HARMONY, PA

Total Revenue
$69,196
Total Expenses
$98,429
Total Assets
$464,349
Net Assets
$265,954
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Financial Vulnerability Assessment (Tuckman-Chang)

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Financial Trends

Organization Details

Formation Year
1945
Legal Domicile
PA
Principal Officer
RODNEY KNIESS
Phone
7244524046
Tax Period
2018-01-01 to 2018-12-31

HARMONY FIRE DISTRICT RELIEF ASSOC, founded in 1945, is a micro nonprofit in the Public Safety sector that reported $69K in total revenue in fiscal year 2018. Revenue fell 25% from the prior year — a significant decline worth monitoring. Expenses of $98K exceeded revenue, resulting in a 42% operating deficit.

Mission

VOLUNTEER FIREFIGHTERS RELIEF ASSOCIATIONS ARE SEPARATE LEGAL ORGANIZATIONS AFFILIATED WITH VOLUNTEER FIRE COMPANIES AND/OR VOLUNTEER FIRE DEPARTMENTS (HEREIN REFERRED TO AS FIRE COMPANY). THE VOLUNTEER FIREFIGHTERS RELIEF ASSOCIATION (VFRA) IS A SEPARATE LEGAL ENTITY FROM THE FIRE COMPANY. VFRAS ARE FUNDED BY A STATUTORY DISBURSEMENT OF FOREIGN FIRE INSURANCE TAX FUNDS. DISBURSEMENTS ARE MADE TO THE VFRAS LOCAL MUNICIPALITY WHO THEN WILL FORWARD THE FUNDS TO THE VFRA. THE PURPOSE OF THE VFRA IS TO ENCOURAGE INDIVIDUALS TO TAKE PART IN THE FIRE SERVICE AS A VOLUNTEER AND TO PROVIDE FUNDS FOR THE PROTECTION OF THE VOLUNTEER FIREFIGHTER AND THEIR HEIRS. ACCORDING TO ACT 118 OF 2010, VFRAS MAY USE THEIR FUNDS FOR THE FOLLOWING PURPOSES: TO PURCHASE INVESTMENTS TO EARN ADDITIONAL INCOME. TO PAY COSTS TO A MEMBER OR A DECESSED MEMBERS FAMILY FOR INFIRMITY OR OTHER DISABILITY SUFFERED IN PARTCIPATION IN FIRE SERVICE. TO PROVIDE DEATH BENEFITS. TO PAY FOR SAFETY TRAINING AND SAFETY EQUIPMENT.

Program Service Accomplishments

Program 1
Expenses: $98,429

THE FOREIGN FIRE INSURANCE TAX DISTRIBUTION LAW WAS PASSED AS PART OF ACT 205 OF 1984, THE MUNICIPAL PENSION PLAN FUNDING STANDARD AND RECOVERY ACT (COMMONLY REFERRED TO AS "ACT 205," 53 P.S. 895.101...

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THE FOREIGN FIRE INSURANCE TAX DISTRIBUTION LAW WAS PASSED AS PART OF ACT 205 OF 1984, THE MUNICIPAL PENSION PLAN FUNDING STANDARD AND RECOVERY ACT (COMMONLY REFERRED TO AS "ACT 205," 53 P.S. 895.101 ET. SEQ.). SPECIFICALLY, CHAPTER 7 OF ACT 205 SETS FORTH THE PROVISIONS OF THE FOREIGN FIRE INSURANCE TAX DISTRIBUTION LAW (53 P.S. 895.701-895.706). THE SOURCE OF THE MONIES IS A 2 PERCENT TAX ON FOREIGN FIRE INSURANCE PREMIUMS. (THE TERM FOREIGN FIRE INSURANCE MEANS FIRE INSURANCE WRITTEN BY AN INSURANCE COMPANY WHICH IS NOT INCORPORATED IN THE COMMONWEALTH OF PENNSYLVANIA.) THE COMMONWEALTH ALLOCATION TO VOLUNTEER FIREFIGHTERS RELIEF ASSOCIATIONS IS DETERMINED BY A FORMULA BASED ON THE POPULATION AND THE MARKET VALUE OF REAL ESTATE FOR EACH MUNICIPALITY.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

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Financial Overview (2018)

Revenue Breakdown

Contributions & Grants $0
Program Service Revenue $69,081
Investment Income $115
Other Revenue $0
TOTAL REVENUE $69,196

Expense Breakdown

Grants Paid $0
Salaries & Benefits $0
Fundraising Expenses $0
Program Expenses $98,429
Other Expenses $98,429
TOTAL EXPENSES $98,429

Year-over-Year Comparison

2018 2017 Change
Revenue $69,196 $91,805 -0.2%
Expenses $98,429 $106,662 -0.1%
Net Income $-29,233 $-14,857 +1.0%
Key Indicators
Grants to Organizations Grants to Individuals Lobbying Political Activity Foreign Activities Donor Advised Fund Schedule B Required
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Liquidity & Cash Position

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Governance

Voting Members
85
Independent Members
85
Employees
N/A
Volunteers
N/A

Governance Policies

Conflict of Interest Policy
Whistleblower Policy
Document Retention Policy

Special Practices & Reported Activities

Operated a School
Operated a Hospital
Provided First Class Travel
Reported Conflict of Interest
Reported Asset Diversion
Excess Benefit Transaction
Made Political Expenditures
Engaged in Lobbying
Operated Donor Advised Fund
Maintained Art Collections
Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers
4
$0
Total Directors
4
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
TIM SAPIENZA PRESIDENT N/A
Officer Director
$0 $0 $0
FRED BOWSER VICE PRESIDE N/A
Officer Director
$0 $0 $0
RODNEY KNIESS TREASURER 1.00
Officer Director
$0 $0 $0
WAYNE SEIBEL SECRETARY N/A
Officer Director
$0 $0 $0
Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year Revenue Expenses Assets Net Income
2018 $69,196 $98,429 $464,349 $-29,233
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