WESTERLO — Although the Westerlo Rescue Squad disbanded in 2019, it still exists as a not-for-profit organization, meaning that its assets — such as the building from which the squad operated, and an ambulance — are sitting unused as the organization waits for the dissolution process to conclude. 

The situation has irked Supervisor Matt Kryzak, who argues that, since the squad was funded heavily by taxpayer money, those assets should be used for the benefit of the town. Squad member Deb Theiss-Mackey agrees that the situation is frustrating. Both have said they’re being blamed by townspeople for it.

“The last conversation I had with the attorney, only about a month ago, he said that some of [these 501(c)3] organizations take up to nine years to dissolve,” Theiss-Mackey said, adding that the COVID-19 pandemic seriously delayed the process. 

“For a little over two years, almost three years, nothing happened …,” she said. “It should have happened years ago.”

The building, located on Route 401 near the center of town, is two decades old. Originally, a single ambulance bay filled about two-thirds of the 30-by-40-foot space. The building also has an office, bathroom, and a decontamination room with a shower.

The organization’s lawyer, Chris Dempf, confirmed that the dissolution is ongoing but declined to comment further. 

Dissolution process

To dissolve a 501(c)3 with assets, a federal document lays out the steps involved. 

First, if the organization is transferring its assets to another, which is a federal requirement for not-for-profits, the organization has to get information about “governing structure, financial reports for at least three years, a copy of their IRS letter of determination, and an affidavit from a director or board member of Organization B stating that it is tax exempt.”

If the assets will be used for specific purposes, the two organizations have to come up with a written agreement.

That transfer plan then must receive approval from the state’s Supreme Court, and then the Office of the Attorney General “for review and endorsement.” 

“Once endorsed, these documents, along with the Attorney General’s written endorsement, are re-submitted to the State Supreme Court by [the organization],” it says. 

The plan then goes back to the attorney general, which oversees the dissolution process. Once dissolution is carried out, a certifying document along with financial reports is sent to the attorney general for approval.

The attorney general forwards these documents to the state’s Department of Taxation for further approval, which then notifies the organization the dissolution is complete. The organization then has to notify the attorney general’s office. 

Once all that’s done, the organization files its final documentations with the Internal Revenue Service. 

For an EMS, there are additional requirements and guidelines, such as notifying the Department of Health and Regional EMS Council, and creating written plans for ensuring continued coverage by nearby EMS agencies, according to a Department of Health document. 

“It’s a government thing,” Theiss-Mackey said. “They want everything the way they want it. I provide them with financial statements. I have to keep giving them whatever they want.”

Frustrations

Theiss-Mackey said that many frustrated residents in the town approach her about the building sitting unused. Kryzak said that he, too, gets blamed by residents for not making use of the building, something he says he’s “tired of.” 

“I have had residents ask me why it’s been almost 4 years and nothing can be done with the building or ambulance that would benefit Westerlo residents,” Kryzak said. “I think it’s a good question.”

He added that Albany County Sheriff Craig Apple had reached out to him, hoping to acquire the squad’s ambulance because of an equipment shortage.

“The resources that could actually benefit the public are just sitting there collecting dust,” Kryzak said. 

Kryzak said that, while the building is too small to use as a new firehouse — a controversial topic in the town — the fire company has said that it would be useful for storing smaller equipment.

“It’s been discussed that the best use of the building for the town would be to give it to the fire company,” he said. “Moving forward, we need to invest in our own emergency services. That’s the greatest benefit to the taxpayer.”

Especially frustrating, Kryzak said, is that the building is being used to store squad members’ personal vehicles; he showed The Enterprise photos of motorcycles in what appears to be the building’s lobby, and a boat and golf cart in a garage, sitting next to the old ambulance that the sheriff hopes to get. 

Some members, like Theiss-Mackey’s husband, Ken Mackey, are town officials in Westerlo, which Kryzak says creates the appearance of impropriety since the property is still being funded by taxpayer money the town gave the squad before it closed.

Kryzak is seeking re-election as supervisor this year on the Republican line, while Mackey was last elected justice on the Democratic line. 

Deb Theiss-Mackey acknowledged that the building was being used by squad members, since it’s still owned by the squad, but that using the space doesn’t make maintaining the building any more or less expensive.

“In my opinion,” she also said, “the fact that people are still going in it means there’s somebody keeping an eye on it. But it’s still like any other building. You don’t want it sitting vacant.”

Theiss-Mackey added that she would tell the members about the storage complaints, but that, as for the larger problem concerning the building’s use, the squad’s “hands are tied.”

“We have an ambulance that was good value when we first decided to close down, but by the time we get what we want with that, it won’t be worth anything either,” she said. “It’s very disturbing, but I don’t know how to rush the attorney.”

Theiss-Mackey, who said she acts as the organization’s treasurer, referred an Enterprise question about how much town money the squad still has to the organization’s attorney, but said that the sum is “going down” because she’s had to keep paying monthly bills for the property. Dempf declined to provide a figure.

“Honestly, I take it somewhat personal at this point,” Theiss-Mackey said of criticism of the squad and its dissolution. “I didn’t want to close. It’s not like we wanted to not help people. But for all these people [who] have so much to say, if they had volunteered in the first place, we wouldn’t have had to close.”