2026-05-11T13:49:32-05:00 2025-06-30 135565207 KPMG LLP 60 SOUTH STREET BOSTON MA 02111 990 2024-07-01 201120657 SAINT MICHAEL'S COLLEGE FIRE & RESCUE INC SAIN 8026542327 ONE WINOOSKI PARK COLCHESTER VT 05439 MELISSA TOURVILLE TREASURER 8026542327 2026-05-11 1 0 RAGINI BANURU P01906959 6179881000 2026-05-08 2024 2025-03-06 01:10:19Z JOHN KEATING ONE WINOOSKI PARK COLCHESTER VT 05439 1452805 0 X WWW.SMFRONLINE.ORG X 2003 VT SEE SCHEDULE OST MICHAEL'S COLLEGE FIRE & RESCUE PROVIDES VOLUNTEER FIRE PROTECTION & EMERGENCY MEDICAL SERVICES IN CERTAIN COMMUNITIES OF CHITTENDEN COUNTY, VERMONT. 10 7 0 40 0 0 12935 2395 1166145 1304960 108379 137857 8723 4427 1296182 1449639 0 0 0 0 225512 247110 0 0 0 791907 907887 1017419 1154997 278763 294642 3904281 4231890 93878 126845 3810403 4105045 X 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. 0 0 1028004 1305910 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. 1028004 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 1 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 1 7 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 10 7 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X MELISSA TOURVILLE 8026542915 ONE WINOOSKI PARK BOX 274 COLCHESTER VT 05439 DAWN ELLINWOOD DIRECTOR 6.00 40.00 X 0 189844 50123 MELISSA TOURVILLE TREASURER 6.00 32.00 X X 0 70452 37873 JOEL RIBOUT DIRECTOR 1.00 40.00 X 0 90099 37629 GARY G BRETON ESQ DIRECTOR 1.00 0.00 X 0 0 0 FR MICHAEL CARTER DIRECTOR 1.00 0.00 X 0 0 0 MICHAEL CHMIELEWSKI DIRECTOR 1.00 0.00 X 0 0 0 THOMAS FARRAGHER DIRECTOR 1.00 0.00 X 0 0 0 LESLIE LINDQUIST DIRECTOR 1.00 0.00 X 0 0 0 COLIN SHEA SECRETARY 1.00 0.00 X X 0 0 0 PETER SOONS CHAIR 1.00 0.00 X X 0 0 0 KYLE WENTZER FIRE CHIEF 40.00 0.00 X 0 72886 7660 SHANNON MALONEY RESCUE CHIEF 40.00 0.00 X 0 83688 4460 0 506969 137745 0 0 1 0 0 2395 2395 AMBULANCE BILLING 621910 1303210 1303210 PARAMEDIC INTERCEPT 621910 1750 1750 1304960 106023 106023 35000 3166 31834 31834 31834 SPECIAL EVENTS 900099 2240 2240 RAMP CARD REBATE 900099 1237 1237 CPR TRAINING REVENUE 900099 950 950 4427 1449639 1305910 0 141334 X 192098 192098 55012 55012 428 428 10835 10835 7004 7004 9974 9974 25016 25016 5128 5128 28619 28619 217572 217572 43130 43130 EMS SUPPLIES AND EXPENS 119406 119406 BILLING SERVICE 102953 102953 VEHICLE MAINTENANCE 80696 80696 ON-CAMPUS BOARDING 73736 73736 183390 183390 1154997 1028004 126993 0 2677355 2788964 143033 252642 25722 9804 2528714 1348234 1058171 1180480 3904281 4231890 93878 126845 93878 126845 X 3810403 4105045 3810403 4105045 3904281 4231890 294642 0 X X 0 1 X 1 0 X 155931 32755 9368 12935 2395 213384 804022 739681 896799 1166145 1304960 4911607 959953 772436 906167 1179080 1307355 5124991 0 0 0 5124991 2786 1242 41406 108379 106023 259836 2786 1242 41406 108379 106023 259836 588 23130 5416 8723 4427 42284 963327 796808 952989 1296182 1417805 5427111 0.94430 0.95800 0.04790 0.03340 X 111791 83216 28575 367718 277246 90472 2049205 987772 1061433 1180480 X PART X, LINE 2: 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. 0 0 0 0 0 0 0 0 0 DAWN ELLINWOOD DIRECTOR 0 189844 0 0 0 0 0 5902 0 44221 0 239967 0 0 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. 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 3000 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 750 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, LINE 24E BAD DEBT EXPENSE: PROGRAM SERVICE EXPENSES 58,643. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 58,643. DISPATCH STAFFING REIMBURSEMENT: PROGRAM SERVICE EXPENSES 45,294. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 45,294. BUILDING MAINTENANCE: PROGRAM SERVICE EXPENSES 38,783. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 38,783. TRAINING: PROGRAM SERVICE EXPENSES 29,427. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 29,427. OTHER EXPENSES: PROGRAM SERVICE EXPENSES 11,243. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 11,243. 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 2C: RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF THE FINANCIALS SAINT MICHAEL'S COLLEGE FIRE AND RESCUE IS COVERED BY A CONSOLIDATED AUDIT UNDER THE UMBRELLA OF SAINT MICHAEL'S COLLEGE. ST. MICHAEL'S COLLEGE HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND REVIEW OF THE CONSOLIDATED FINANCIAL STATEMENTS AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT. 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. 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) SMC 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0