2023-11-15T15:35:14-06:00 2022-12-31 540618213 HANTZMON WIEBEL LLP PO BOX 1408 CHARLOTTESVILLE VA 22902 990 2022-01-01 510250532 MADISON COUNTY RESCUE SQUAD INC MADI 5409483001 PO BOX 23 MADISON VA 22727 STEVE GRAYSON PRESIDENT 5409483001 2023-11-15 1 STEVE GRAYSON XXX-XX-XXXX 0 ROBIN C SWINK P00398236 4342962156 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z STEVE GRAYSON PO BOX 23 MADISON VA 22727 1269429 0 X N/A X 1963 VA VOLUNTEER RESCUE SQUAD X 23 23 0 23 0 0 443331 94675 1781 0 425 835320 36644 6917 482181 936912 0 687473 0 0 0 0 0 0 0 213316 281924 213316 969397 268865 -32485 2376519 2168221 175813 0 2200706 2168221 VOLUNTEER RESCUE SQUAD 0 0 946591 687473 THIS ORGANIZATION IS A RURAL VOLUNTEER RESCUE SQUAD. OPERATING FUNDS ARE DERIVED PRIMARILY FROM DONATIONS, GRANTS AND FUND RAISING ACTIVITIES. ALL PROGRAM SERVICE EXPENSES RESULT FROM OPERATONS IN THE PURCHASE OF EQUIPMENT, SUPPLIES, FUELS, TRAINING, INSURANCE, ETC. 946591 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 23 23 0 0 0 0 0 0 0 1 1 0 0 1 0 0 0 0 0 0 X BOOKKEEPER 5409485353 1473 N MAIN ST MADISON VA 22727 X STEVE GRAYSON PRESIDENT 2.00 X X 0 0 0 WAYNE JONES VICE PRESIDENT 2.00 X X 0 0 0 PAM WALKER SECRETARY 2.00 X X 0 0 0 COLIN PALM ASSISTANT SECRETARY 2.00 X X 0 0 0 DIANE KELLIHER TREASURER/PUBLIC RELATIONS 2.00 X X 0 0 0 JUDY KNIGHTING ASSISTANT TREASURER/DIRECT 2.00 X X 0 0 0 DIANE DODSON HISTORIAN 1.00 X 0 0 0 JEFF EADY LEGAL ADVISOR 1.00 X 0 0 0 JACK BERRY DIRECTOR 1.00 X 0 0 0 DAVEY AYLOR DIRECTOR 1.00 X 0 0 0 PAUL COATES DIRECTOR 1.00 X 0 0 0 RICKY WALKER DIRECTOR 1.00 X 0 0 0 BILL BAZZLE DIRECTOR 1.00 X 0 0 0 STEVEN DODSON DIRECTOR 1.00 X 0 0 0 BETTY GRAYSON DIRECTOR 1.00 X 0 0 0 JEFF JENKINS DIRECTOR 1.00 X 0 0 0 LINDA BAZZLE DIRECTOR 1.00 X 0 0 0 ROSE JONES DIRECTOR 1.00 X 0 0 0 DANA SABINE DIRECTOR 1.00 X 0 0 0 MIKE GRAVES DIRECTOR 1.00 X 0 0 0 MARY ELLEN BRUNO DIRECTOR 1.00 X 0 0 0 MIKE KESTNER DIRECTOR 1.00 X 0 0 0 JEFF KNIGHTING DIRECTOR 1.00 X 0 0 0 0 0 0 0 0 0 0 0 94675 94675 55715 55715 23622 1088500 24963 307554 -1341 780946 779605 779605 OTHER INCOME 900099 6917 6917 6917 936912 0 0 842237 687473 687473 2860 2860 2887 2887 970 970 3002 3002 2166 2166 21300 21300 REFUND OF DONATIONS 141463 141463 PUBLIC RELATIONS 60577 46085 14492 BUILDING REPAIR 18602 18602 SM EQUIP:BLDG 12649 12649 15448 12881 2567 969397 946591 22806 0 379340 1870293 1645733 297622 306 306 0 256950 94190 2376519 2168221 175813 175813 0 X 782344 2168221 1418362 0 2200706 2168221 2376519 2168221 -32485 0 X 0 0 0 X 204281 160695 204842 443331 91703 1104852 204281 160695 204842 443331 91703 1104852 1104852 6076 30112 8914 425 84 45611 1150463 0.96040 0.96220 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 HEBRON LUTHERAN CHURCH 899 BLANKENBAKER RD MADISON VA 22727 541123345 501(C)3 7600 0 DONEE EXEMPT PURPOSE MADISON BOYS AND GIRLS CLUB PO BOX 707 MADISON VA 22727 541602004 501(C)3 10433 0 DONEE EXEMPT PURPOSE MADISON COUNTY VOLUNTEER FIRE DEPARTMENT PO BOX 255 MADISON VA 22727 541108949 501(C)3 94030 0 DONEE EXEMPT PURPOSE MADISON COUNTY BOARD OF SUPERVISORS 302 THRIFT ROAD MADISON VA 22727 546001410 170(6)(1)(A)(V) 500040 0 DONEE EXEMPT PURPOSE MADISON COUNTY LIBRARY PO BOX 243 MADISON VA 22727 540831592 501(C)3 7375 0 DONEE EXEMPT PURPOSE MADISON FREE CLINIC PO BOX 914 MADISON VA 22727 311654015 501(C)3 10640 0 DONEE EXEMPT PURPOSE MADISON LEARNING CENTER PO BOX 665 MADISON VA 22727 842128523 501(C)3 9900 0 DONEE EXEMPT PURPOSE MADISON COUNTY EMERGENCY SERVICES INC 927 ORANGE ROAD PRATTS VA 22731 541226851 501(C)3 8595 0 DONEE EXEMPT PURPOSE 8 0 BUILDING - 1473 NORTH MAIN ST 2022-12-08 633500 COUNTY ASSESSMENT 546001410 COUNTY OF MADISON 302 THRIFT RD MADISON VA 22727 170(6)(1)(A)(V) EQUIPMENT 2022-06-30 350000 COMPARABLES 546001410 COUNTY OF MADISON 302 THRIFT RD MADISON VA 22727 170(6)(1)(A)(V) LAND - 30 GATE RD 2022-12-27 745900 COUNTY ASSESSMENT MYSARA ABU-HASHAM 4000 MASSACHUSETTS AVE NW WASHINGTON DC 20016 N/A EQUIPMENT 2022-06-30 75000 COMPARABLES 541108949 MADISON COUNTY VOLUNTEER FIRE CO INC PO BOX 255 MADISON VA 22727 501(C)3 EQUIPMENT/TRAILER 2022-06-30 40000 COMPARABLES 540202346 LAKE MONTICELLO VOLUNTEER FIRE & RESCUE SQUAD INC 10 SLICE RD PALMYRA VA 22963 501(C)3 EQUIPMENT/AMBULANCE 2022-06-30 100000 COMPARABLES 010557108 BATH-HIGHLAND COUNTY VOLUNTEER FIRE DEPARTMENT INC PO BOX 102 WILLIAMSVILLE VA 24487 501(C)3 EQUIPMENT 2022-06-30 17500 COMPARABLES 843393836 BOLAR VOLUNTEER RESCUE SQUAD INC 39 BOLAR LN MONTEREY VA 24465 501(C)3 EQUIPMENT/AMBULANCE 2022-06-30 75000 COMPARABLES 510201786 BLAND COUNTY VOLUNTEER RESCUE SQUAD INC PO BOX 585 BLAND VA 24315 501(C)3 EQUIPMENT/CRASH TRUCK 2022-06-30 150000 COMPARABLES 550633330 CAPON SPRINGS VOLUNTEERS FIRE & RESCUE PO BOX 366 CAPON SPRINGS WV 26823 501(C)3 0 0 0 0 SCHEDULE N PART II MADISON COUNTY RESCUE SQUAD, INCORPORATED (MCRS), AS INDICATED IN THE FOOTNOTE TO SCHEDULE 0, WAS REQUIRED TO DISCONTINUE THE PROVISION OF EMERGENCY MEDICAL SERVICES IN MADISON COUNTY, VIRGINIA, THE CORPORATION'S LOCATION, NEAR THE END OF CALENDAR YEAR 2021. WITH THE GUIDANCE OF LEGAL COUNSEL, AND AS A CONSEQUENCE OF OFFICIAL CORPORATE RESOLUTIONS OF MCRS UNDER VIRGINIA LAW, A LIMITED NUMBER OF ASSETS WERE TRANSFERRED IN-KIND TO OTHER QUALIFIED 501(C)(3) ENTITIES IN ANTICIPATION OF AN ULTIMATE DISSOLUTION OF THE CORPORATION AND THE DISTRIBUTION OF ALL ASSETS TO OTHER QUALIFIED 501(C)(3) ENTITIES. SCHEDULE N PART II REPRESENTS ASSETS SOLD AND ASSETS TRANSFERRED. THE REAL ESTATE OUT OF WHICH EMS SERVICES WERE PROVIDED, OWNED BY MCRS, WAS SOLD TO MADISON COUNTY FOR THE FUTURE USE BY THE COUNTY EMS DEPARTMENT. SEPARATE REAL ESTATE, ALSO LOCATED IN MADISON COUNTY, PURCHASED BY MCRS WITH COUNTY ASSISTANCE FOR THE CONSTRUCTION OF A NEW EMS FACILITY FOR THE JOINT USE OF MCRS AND THE COUNTY MENTIONED IN THE FOOTNOTE TO SCHEDULE 0, WAS SOLD TO A 3RD PARTY PURCHASER, AND THE FUNDS DEPOSITED INTO A FEDERALLY INSURED BANK ACCOUNT TO BE HELD PENDING A PLAN OF DISTRIBUTION OF THE ASSETS TO QUALIFYING 501(C)(3) ENTITIES TO BE EFFECTIVE UPON THE ULTIMATE DISSOLUTION OF THE CORPORATION. OTHER EQUIPMENT, AMBULANCES, AND VEHICLES WERE DONATED TO OTHER QUALIFYING 501(C)(3) ORGANIZATIONS AS DETAILED IN THE ATTACHED SCHEDULE N PART II. MCRS ANTICIPATES THAT THE FINAL ORGANIZATIONAL ACTIVITY WILL BE COMPLETED DURING CALENDAR YEAR 2024 AND EXPECTS TO TIMELY FILE A FINAL 990 TAX RETURN THEREAFTER. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE SENIOR OFFICERS. FORM 990, PART VI, SECTION C, LINE 18 THE FORM 990 IS REVIEWED BY THE SENIOR OFFICERS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS AND OTHER DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 24A: MADISON COUNTY RESCUE SQUAD, INCORPORATED (MCRS), A VOLUNTEER RESCUE SQUAD PROVIDING MEDICAL EMERGENCY TRANSPORT AND TREATMENT, WAS FORMED UNDER VIRGINIA LAW IN MADISON COUNTY, VIRGINIA, IN 1963, AND RECEIVED 501(C)(3) RECOGNITION FROM THE INTERNAL REVENUE SERVICE IN 1980. OVER TIME, ALL PROVIDERS OF EMERGENCY MEDICAL SERVICES IN THE COMMONWEALTH OF VIRGINIA WERE REQUIRED TO BE LICENSED BY THE VIRGINIA DEPARTMENT OF HEALTH IN ORDER TO PROVIDE THESE SERVICES. MORE RECENTLY, MADISON COUNTY FORMED ITS OWN DEPARTMENT OF MEDICAL SERVICES (EMS) AND CONTRACTED WITH MCRS TO HAVE THE TRAINED AND LICENSED VOLUNTEERS PROVIDE EMS SERVICES AS A PART OF MADISON COUNTY'S EMS DEPARTMENT, UNDER THE COUNTY'S LICENSE WITH THE DEPARTMENT OF HEALTH IN ACCORDANCE WITH A MEMORANDUM OF UNDERSTANDING BETWEEN THE COUNTY AND MCRS. IN AUGUST, 2021 THE COUNTY NOTIFIED MCRS THAT IT WAS TERMINATING THE MEMORANDUM OF UNDERSTANDING EFFECTIVE IN 90 DAYS, THEREFORE MCRS NO LONGER WAS LICENSED TO PROVIDE EMS IN MADISON COUNTY. AFTER A SERIES OF MEETINGS, MCRS DECIDED TO BEGIN THE PROCESS OF DISSOLVING ITS CORPORATE STATUS UNDER VIRGINIA LAW, THE GOVERNING AGENCY BEING THE VIRGINIA STATE CORPORATION COMMISSION. THE BOARD OF DIRECTORS AND MEMBERSHIP OF MCRS ENACTED RESOLUTIONS DURING THE COURSE OF 2022 MOVING IN THE DIRECTION OF AN ULTIMATE DISSOLUTION OF THE CORPORATION. AS A RESULT OF THOSE RESOLUTIONS, CHARITABLE CONTRIBUTIONS WHICH HAD BEEN RECEIVED OVER THE COURSE OF THE LAST SEVERAL YEARS FOR THE EXPRESS PURPOSE OF THE CONSTRUCTION BY MADISON COUNTY AND MCRS OF A NEW EMS FACILITY HAD BEEN EARMARKED FOR THIS CONSTRUCTION AND HELD IN FEDERALLY INSURED BANK ACCOUNTS. ONCE THE DECISION WAS MADE TO MOVE IN THE DIRECTION OF DISSOLUTION, MCRS CONTACTED ALL DONORS OF THESE FUNDS TO OBTAIN THE DIRECTION OF EACH AS TO WHETHER THE DONOR WANTED A RETURN OF THE CONTRIBUTION, OR A TRANSFER OF THE DONEE'S CONTRIBUTION TO ANOTHER 501(C)(3) ENTITY, OR FOR MCRS TO RETAIN THE DONATION TO BE USED FOR OTHER CHARITABLE PURPOSES. TOTAL "REFUND OF DONATIONS" OF $141,463 IS INCLUDED IN PART IX "STATEMENT OF FUNCTIONAL EXPENSES AS PROGRAM SERVICE EXPENSE." TOTAL GRANTS/TRANSFERS OF $687,473 TO OTHER LOCAL QUALIFYING 501(C)(3) ORGANIZATIONS AND ALSO TO LOCAL GOVERNMENT UNITS OF MADISON COUNTY, ACTING THROUGH ITS GOVERNING BODY THE MADISON COUNTY BOARD OF SUPERVISORS, ARE INCLUDED IN PART III, ITEM 4A. MCRS ANTICIPATES THAT THE FINAL ORGANIZATIONAL ACTIVITY WILL BE COMPLETED DURING CALENDAR YEAR 2024 AND EXPECTS TO FILE A FINAL 990 TAX RETURN THEREAFTER IN ACCORDANCE WITH FILING TIME REQUIREMENTS.