﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2023v5.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-12-02T08:28:52-06:00</ReturnTs>
    <TaxPeriodEndDt>2024-02-29</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>474526160</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>EFPR GROUP CPAS PLLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>100 SOUTH CLINTON AVE SUITE 1500</AddressLine1Txt>
        <CityNm>ROCHESTER</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>14604</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-03-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>237408429</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>PALMYRA FIRE COMPANY INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>PALM</BusinessNameControlTxt>
      <PhoneNum>3155974727</PhoneNum>
      <USAddress>
        <AddressLine1Txt>615 E MAIN ST</AddressLine1Txt>
        <CityNm>PALMYRA</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>14522</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>GLENN BULLOCK</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>3155974727</PhoneNum>
      <SignatureDt>2024-11-20</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>0</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>CHRISTOPHER JOHNSTON</PreparerPersonNm>
      <PTIN>P00896198</PTIN>
      <PhoneNum>5854278900</PhoneNum>
      <PreparationDt>2024-11-20</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc1234200001" referenceDocumentId="RetDoc1051800001 RetDoc2278000001">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="4">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>156739</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>4053</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>13995</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>15</MembershipDuesAmt>
      <InvestmentIncomeAmt>3657</InvestmentIncomeAmt>
      <SaleOfAssetsGrossAmt>127544</SaleOfAssetsGrossAmt>
      <CostOrOtherBasisExpenseSaleAmt>112301</CostOrOtherBasisExpenseSaleAmt>
      <GainOrLossFromSaleOfAssetsAmt>15243</GainOrLossFromSaleOfAssetsAmt>
      <FundraisingGrossIncomeAmt fndrsngEventContriPrevRptAmt="1969">6430</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>4004</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>2426</SpecialEventsNetIncomeLossAmt>
      <OtherRevenueTotalAmt>1045</OtherRevenueTotalAmt>
      <TotalRevenueAmt>40434</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>1594</GrantsAndSimilarAmountsPaidAmt>
      <BenefitsPaidToOrForMembersAmt>650</BenefitsPaidToOrForMembersAmt>
      <FeesAndOtherPymtToIndCntrctAmt>1050</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>3926</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>48</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>16030</OtherExpensesTotalAmt>
      <TotalExpensesAmt>23298</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>17136</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>271109</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>18683</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>306928</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>249329</BOYAmt>
        <EOYAmt>286589</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>21780</BOYAmt>
        <EOYAmt>20339</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>271109</BOYAmt>
        <EOYAmt>306928</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>271109</BOYAmt>
        <EOYAmt>306928</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>PROVISION OF FIRE AND AMBULANCE SERVICE</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE PALMYRA FIRE COMPANY, INC. PROVIDES FIRE PROTECTION AND EDUCATION TO THE VILLAGE OF PALMYRA AND SURROUNDING AREA</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>1594</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>12020</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>12020</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>HARRY BANKER</PersonNm>
        <TitleTxt>PRESIDENT (UNTIL 9/23)</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RACHEL HENNING</PersonNm>
        <TitleTxt>VICE PRESIDENT (BEGIN 8/23)</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SCOTT ERDELI</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RAY FREYN</PersonNm>
        <TitleTxt>TREASURER (UNTIL 6/23)</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GLENN BULLOCK</PersonNm>
        <TitleTxt>TREASURER (BEGIN 6/23)</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>NY</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>GLENN BULLOCK</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>615 E MAIN ST</AddressLine1Txt>
          <CityNm>PALMYRA</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>14522</ZIPCd>
        </USAddress>
        <PhoneNum>3155972701</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
    </IRS990EZ>
    <IRS990ScheduleO documentId="RetDoc1051800001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: INTEREST INCOME. AMOUNT: 265. DESCRIPTION: DIVIDEND INCOME. AMOUNT: 3,392. TOTAL INCLUDED ON FORM 990-EZ, LINE 4: 3,657.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: CAN/BOTTLE RETURNS. AMOUNT: 42. DESCRIPTION: OTHER INCOME. AMOUNT: 903. DESCRIPTION: REIMBURSEMENTS. AMOUNT: 100. TOTAL TO FORM 990-EZ, LINE 8: 1,045.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 14</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: DEPRECIATION. AMOUNT: 1,441. DESCRIPTION: OTHER EXPENSES. AMOUNT: 2,485. TOTAL TO FORM 990-EZ, LINE 14: 3,926.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: PROGRAM EXPENSES. AMOUNT: 10,426. DESCRIPTION: ASSOCIATION DUES. AMOUNT: 412. DESCRIPTION: SICKNESS EDUCATION WELFARE. AMOUNT: 125. DESCRIPTION: OPERATING EXPENSES. AMOUNT: 401. DESCRIPTION: BANK CHARGES AND INVESTMENT FEES. AMOUNT: 799. DESCRIPTION: SMALL EQUIPMENT. AMOUNT: 3,737. DESCRIPTION: TRAINING. AMOUNT: 70. DESCRIPTION: MISCELLANEUS EXPENSE. AMOUNT: 60. TOTAL TO FORM 990-EZ, LINE 16: 16,030.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 20 - OTHER CHANGES IN NET ASSETS</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: UNREALIZED GAIN ON INVESTMENTS. AMOUNT: 17,283. DESCRIPTION: PRIOR PERIOD ADJUSTMENT. AMOUNT: 1,400. TOTAL TO FORM 990-EZ, LINE 20: 18,683.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: OTHER DEPRECIABLE ASSETS. BEG. OF YEAR AMOUNT: 21,780. END OF YEAR AMOUNT: 20,339.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <TransferPrsnlBnftContractsDecl documentId="RetDoc2278000001">
      <DeclarationDesc>THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.</DeclarationDesc>
    </TransferPrsnlBnftContractsDecl>
  </ReturnData>
</Return>