2025-06-18T08:44:28-05:00 2023-12-31 453941203 DELUZIO & COMPANY LLP 2403 SIDNEY STREET SUITE 240 PITTSBURGH PA 15203 990 2023-01-01 251191386 MUTUAL AID AMBULANCE SERVICE INC MUTU 7248376134 561 WEST OTTERMAN STREET GREENSBURG PA 15601 WILLIAM PANASITI PRESIDENT 7248376134 2025-06-13 1 1 DANIEL W WILKINS CPA P00448576 4124811900 2025-06-13 2023 2025-03-06 01:10:19Z X WILLIAM PANASITI 561 WEST OTTERMAN STREET GREENSBURG PA 15601 49854827 0 X WWW.MUTUAL-AID.COM X 1968 PA AMBULANCE TRANSPORTATION AND VAN TRANSPORT 12 8 310 0 349831 0 3041566 4512820 22666908 18820605 610540 1274199 0 420720 26319014 25028344 0 0 0 0 20738673 19290577 0 0 73306 6420304 8495907 27158977 27786484 -839963 -2758140 43313662 42586388 6983566 7677636 36330096 34908752 X AMBULANCE TRANSPORTATION AND VAN TRANSPORT 0 0 25268071 18872573 MUTUAL AID AMBULANCE SERVICE PROVIDES EMERGENCY AND MEDICAL TRANSPORT FOR MORE THAN 200,000 RESIDENTS THROUGHOUT 29 MUNICIPALITIES OVER NEARLY 900-SQUARE MILES IN WESTMORELAND, FAYETTE AND SOMERSET COUNTIES. 25268071 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 19 0 1 310 1 0 0 0 0 0 0 0 0 0 0 0 0 X 12 8 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X JASON W ROSS CPA 7248376134 561 WEST OTTERMAN STREET GREENSBURG PA 15601 THOMAS FREEMAN VICE PRESIDENT 4.00 1.00 X X 3625 0 0 WILLIAM PANASITI PRESIDENT 6.00 1.00 X X 2825 0 0 ROBERT REESE TREASURER 2.00 1.00 X X 2000 0 0 ELIZABETH CRAGO BOARD MEMBER 1.00 X 2750 0 0 LESTER HARVEY BOARD MEMBER 1.00 X 3625 0 0 JERRY GALES BOARD MEMBER 1.00 X 3000 0 0 PAUL ZIMAN SECRETARY 2.00 1.00 X X 3625 0 0 MAURICE HAAS BOARD MEMBER 1.00 X 3500 0 0 ROBERT CAMMARATA BOARD MEMBER 1.00 X 3000 0 0 KATHY PERRY BOARD MEMBER 1.00 X 2625 0 0 FRANK KAPR BOARD MEMBER 1.00 X 2000 0 0 LEE KLINE BOARD MEMBER 1.00 X 3125 0 0 EUGENE KOMONDOR CEO 40.00 1.00 X 110994 0 6360 AMANDA BERNARD DIRECTOR OF HUMAN RESOURCES 40.00 X 110651 0 23967 DANIEL MERTZ DEPUTY DIRECTOR OF OPERATIONS 40.00 X 100801 0 23924 ROBERT NOONAN DISTRICT CHIEF 40.00 X 104862 0 8022 DEAN PETRILLO PARAMEDIC 40.00 X 100395 0 23382 563403 0 85655 5 0 0 0 0 X 3419831 1092989 4512820 TRIP FEES 621910 17544036 17544036 SUBSCRIPTION INCOME 621910 684885 684885 MAINTENANCE INCOME 811000 349831 349831 TRAINING REIMUBURSEMENT 621910 241853 241853 18820605 860673 860673 3000 0 3000 3000 3000 25107976 99500 24682738 111212 425238 -11712 413526 -11712 425238 36742 32533 4209 4209 MISCELLANEOUS REVENUE 621910 413511 413511 413511 25028344 18872573 349831 1293120 X 156073 78037 78036 13834522 13177382 622554 34586 1476318 1406193 66434 3691 2770711 2634566 128979 7166 1052953 1002938 47383 2632 17013 17013 57299 57299 72763 72763 1747553 1230041 514605 2907 61773 30887 24709 6177 772462 386231 386231 150496 143347 6773 376 45993 43693 2300 4498 2249 2249 1849220 1761382 83215 4623 670707 402424 268283 BAD DEBT EXPENSE 1462133 1462133 GAS & OIL 496723 496723 MAINTENANCE 404709 385485 18212 1012 EQUIPMENT RENTAL & MAIN 168077 151269 16808 514488 473091 31261 10136 27786484 25268071 2445107 73306 X 300 2750402 4110192 7156568 3409215 7806990 1996214 187238 674630 17916646 11940255 5828846 5976391 25380096 20622968 43313662 42586388 636155 1792324 173307 334120 2054891 6174104 3496301 6983566 7677636 X 36080916 33946038 249180 962714 36330096 34908752 43313662 42586388 X -2758140 845334 -2938388 3429850 X X 0 1 X 1 0 X 737891 777758 519308 3725380 4512820 10273157 12152493 13035567 12133706 20580185 18470774 76372725 36742 36742 12890384 13813325 12653014 24305565 23020336 86682624 0 0 0 86682624 1316059 612974 887973 610540 863673 4291219 1316059 612974 887973 610540 863673 4291219 270777 307234 291493 405742 10709 1285955 424936 421759 617458 997167 413511 2874831 14902156 15155292 14449938 26319014 24308229 95134629 0.91120 0.89770 0.04510 0.05280 X PART III, LINE 12 - OTHER INCOME DETAIL MISCELLANOUS INCOME $ 83,932 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 294487 294487 17622159 11940255 5681904 5976391 LIABILITY FOR PENSION BENEFITS 3496301 3496301 GOLF OUTING 36742 36742 32533 36742 36742 32533 32533 4209 FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION DISTRIBUTES THE DRAFT 990 TO THE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS AND OFFICERS ARE REQUIRED TO ANNUALLY COMPLETE A STATEMENT OF FINANCIAL INTEREST. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS REVIEWS AND APPROVES ALL COMPENSATION FOR ALL EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 MUTUAL AID MAKES IT GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: DECREASE IN PENSION LIABILITY 3,435,676. CHANGE IN THE PROVISION FOR EXPECTED CREDIT LOSSES 230,358. TRUST FUNDS ADJUSTMENT -236,184. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. FORM 990, PART XI, LINE 8 THE ORGANIZATION RECORDED A PRIOR PERIOD ADJUSTMENT TO ESTABLISH AN ALLOWANCE FOR DOUBTFUL ACCOUNTS, WHICH ADJUSTED THE ENDING BALANCE OF ACCOUNTS RECEIVABLE. FORM 990, PAGE 1, LINE B THIS FORM 990 IS BEING AMENDED TO CORRECT ERRORS IDENTIFIED AFTER THE ORIGINAL FILING. THE ORGANIZATION HAD A FINANCIAL STATEMENT AUDIT PERFORMED AFTER FILING THE 2023 990. ALL CHANGES IN THE AMENDED RETURN ARE DUE TO RECLASSIFICATIONS AND ADJUSTMENTS IDENTIFIED DURING THE AUDIT. THE FOLLOWING SECTIONS HAVE BEEN REVISED: FORM 990 PART I, LINE 3 & FORM 990 PART VI LINE 1A: VOTING BOARD MEMBERS DECREASED BY 1. FORM 990 PART I, LINE 4 & FORM 990 PART VI LINE 1B: INDEPENDENT VOTING MEMBERS DECREASED BY 1. FORM 990 PART III, LINE 4A: EXPENSES INCREASED $496,172. FORM 990 PART III, LINE 4A: REVENUE DECREASED $406 FORM 990 PART IV, LINE 12B: MARKED YES ON AMENDED RETURN. FORM 990 PART VII, SECTION A: BOARD MEMBER WILLIAM JENKINS WAS REMOVED FROM THE BOARD LISTING. FORM 990 PART VIII, LINE 2A: TRIP FEES DECREASED $83,346. FORM 990 PART VIII, LINE 2D & 2E: MISC INCOME/PUBLIC RELATIONS WAS RECLASSED FROM LINE 2D TO LINE 11A. AFTER MOVING THIS ITEM TRAINING REIMBURSEMENT MOVED FROM LINE 2E TO 2D. FORM 990 PART VIII, LINE 3: INVESTMENT INCOME DECREASED $5,850 FORM 990 PART VIII, LINE 7A: GROSS AMOUNT FROM SALES OF ASSETS OTHER THAN INVENTORY DECREASED 352,913 FORM 990 PART VIII, LINE 7B: COST OR OTHER BASIS AND SALES EXPENSES DECREASED 370,706 FORM 990 PART VIII, LINE 11A: MISCELLANEOUS REVENUE INCREASED $329,579 FORM 990 PART IX: EACH LINE ON PART IX WAS BROKEN OUT DIFFERENTLY BETWEEN PROGRAM, MANAGEMENT, AND FUNDRAISING EXPENSES COMPARED TO THE ORIGINAL RETURN. THE AMENDED RETURN REFLECTS THE FUNCTIONAL EXPENSE BREAKOUT AS PRESENTED ON THE ORGANIZATION'S AUDITED FINANCIAL STATEMENTS. THE FOLLOWING EXPLANATIONS FOR PART IX ARE FOR ITEMS THAT CHANGED IN THE TOTAL EXPENSES COLUMN. FORM 990 PART IX, LINE 5: INCREASED $969 FORM 990 PART IX, LINE 7: DECREASED $7,329 FORM 990 PART IX, LINE 8: INCREASED $1,240,698. FORM 990 PART IX, LINE 9: DECREASED $89,128 FORM 990 PART IX, LINE 10: DECREASED $1 FORM 990 PART IX, LINE 11F: DECREASED $2,352 FORM 990 PART IX, LINE 11G: INCREASED $1,464,902 FORM 990 PART IX, LINE 12: DECREASED $100. FORM 990 PART IX, LINE 13: DECREASED $833,432 FORM 990 PART IX, LINE 16: DECREASED $98,471 FORM 990 PART IX, LINE 20: DECREASED $14,806 FORM 990 PART IX, LINE 24A: BAD DEBT EXPENSE INCREASED $230,358 FORM 990 PART IX, LINE 24B: EQUIPMENT RENTAL & MAINTENANCE DECREASED $442,801 AND WAS MOVED TO LINE 24D. FORM 990 PART IX, LINE 24C: GAS & OIL EXPENSE WAS MOVED TO LINE 24B. MAINTENANCE EXPENSE WAS MOVED TO LINE 24C. FORM 990 PART IX, LINE 24E: ALL OTHER EXPENSES INCREASED $87,768 FORM 990 PART X, LINE 2: COLUMN B INCREASED $451 FORM 990 PART X, LINE 3: COLUMN B INCREASED $3,409,215 FORM 990 PART X, LINE 4: COLUMN B DECREASED $3,409,215 FORM 990 PART X, LINE 9: COLUMN B DECREASED $451 FORM 990 PART X, LINE 11: COLUMN B DECREASED $161,917 FORM 990 PART X, LINE 17: COLUMN B INCREASED $426,153. FORM 990 PART X, LINE 25: COLUMN B DECREASED $2,194,978 FORM 990 PART X, LINE 27, LINE 28 & LINE 32: TOTAL NET ASSETS INCREASED $1,606,909 ON LINE 32. LINE 27 INCREASED $893,375 AND LINE 28 INCREASED $713,534 FORM 990 PART XI, LINE 5: DECREASED $35,110 FORM 990 PART XI, LINE 8: DECREASED $236,184 FORM 990, PART XI, LINE 9 EXPLANATION OF OTHER CHANGES IN NET ASSETS: THIS LINE WAS PREVIOUSLY REPORTED AS $0 ON THE ORIGINAL RETURN. THE AMENDED RETURN REFLECTS THE FOLLOWING ADJUSTMENTS: 1. PENSION LIABILITY ADJUSTMENT: A REDUCTION IN THE ORGANIZATION'S PENSION LIABILITY RESULTED IN AN INCREASE TO NET ASSETS OF $3,435,676. 2. CORRECTION OF ENTITY CONSOLIDATION: THE ORIGINAL RETURN INCORRECTLY INCLUDED CONSOLIDATED FIGURES FROM BOTH MUTUAL AID AMBULANCE SERVICE, INC. AND MUTUAL AID AMBULANCE SERVICE TRUST. THE TRUST IS A SEPARATE ENTITY AND FILES ITS OWN FORM 990. REMOVING THE TRUST'S PRIOR YEAR NET ASSETS RESULTED IN A DECREASE OF $236,184. 3. PROVISION FOR EXPECTED CREDIT LOSSES: THE ORGANIZATION RECORDED A INCREASE IN NET ASSETS OF $230,358 TO ACCOUNT FOR CHANGES IN THE PROVISION FOR EXPECTED CREDIT LOSSES. FORM 990 PART XII: LINE 2B WAS MARKED YES AND THE BOX FOR CONSOLIDATED BASIS WAS CHECKED. LINE 2C WAS MARKED YES. FORM 990 SCHEDULE A, PART III, LINE 2: COLUMN E DECREASED $329,983 FORM 990 SCHEDULE A, PART III, LINE 12: COLUMN E INCREASED $329,579 FORM 990 SCHEDULE D, PART X, LINE 2: LIABILITY FOR PENSION BENEFITS DECREASED $2,194,978. NO OTHER SECTIONS OF THE RETURN HAVE BEEN CHANGED. THE GOVERNING BODY WAS INFORMED OF THESE CORRECTIONS, AND THE AMENDED RETURN WAS APPROVED PRIOR TO SUBMISSION. MUTUAL AID AMB SERVICE TRUST PO BOX 350 GREENSBURG PA 156010350 256333828 PROVIDES SELF INSURED WORKERS COMPENSATION FOR MUTUAL AID AMBULANCE PA 501(C)(3) LINE 12B, II MUTUAL AID AMBULANCE SERVICE INC 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 MUTUAL AID AMB SERVICE TRUST Q 18588 COST