﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-09-26T13:17:53-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>222981982</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>FALLON &amp; COMPANY LLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1390 STATE ROUTE 36 STE 102</AddressLine1Txt>
        <CityNm>HAZLET</CityNm>
        <StateAbbreviationCd>NJ</StateAbbreviationCd>
        <ZIPCd>07730</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>223369765</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>UNITED FIRE COMPANY NO 1</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>UNIT</BusinessNameControlTxt>
      <PhoneNum>7329880240</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 2002</AddressLine1Txt>
        <CityNm>NEPTUNE CITY</CityNm>
        <StateAbbreviationCd>NJ</StateAbbreviationCd>
        <ZIPCd>07753</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>ANTHONY SUSINO</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>7329880240</PhoneNum>
      <SignatureDt>2025-09-17</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>MARIANNE CARADONIO</PreparerPersonNm>
      <PTIN>P01053878</PTIN>
      <PhoneNum>7328882070</PhoneNum>
      <PreparationDt>2025-09-26</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc3" referenceDocumentId="RetDoc5">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc6">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>76660</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>46725</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>24336</InvestmentIncomeAmt>
      <FundraisingGrossIncomeAmt fndrsngEventContriPrevRptAmt="38508" referenceDocumentId="RetDoc4">5599</FundraisingGrossIncomeAmt>
      <SpecialEventsNetIncomeLossAmt>5599</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>76660</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>1000</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>2562</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>2762</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>52276</OtherExpensesTotalAmt>
      <TotalExpensesAmt>58600</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>18060</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>110804</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>128864</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>70895</BOYAmt>
        <EOYAmt>79381</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>79965</BOYAmt>
        <EOYAmt>78519</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>150860</BOYAmt>
        <EOYAmt>157900</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>40056</BOYAmt>
        <EOYAmt>29036</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>110804</BOYAmt>
        <EOYAmt>128864</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>THE UNITED FIRE COMPANY, NO. 1 IS A 100% VOLUNTEER FIRE COMPANY WHO RESPONDS TO FIRES AND A VARIETY OF OTHER EMERGENCIES IN NEPTUNE CITY, NJ AND THE SURROUNDING AREA. THE UNITED FIRE COMPANY, NO. 1 ALSO PARTAICIPATES IN A VARIETY OF COMMUNITY EVENTS TO EDUCATE THE COMMUNITY ON FIRE SAFETY.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PROVIDES UNIFORMS, SMALL EQUIPMENT AND TRAINING TO THE VOLUNTEER FIREFIGHTERS. HOLDS MEETINGS TO HELP THE VOLUNTEER FIREFIGHTERS PREPARE AS A VOLUNTEER FIREFIGHTER AND TO EFFICIENTLY OPERATE THE VOLUNTEER FIRE COMPANY.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>23344</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>23344</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>EDWARD SIMS</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JAY O'CONNELL</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ROBERT REYNOLDS</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ANTHONY SUSINO</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>true</OrganizationHadUBIInd>
      <OrganizationFiled990TInd>true</OrganizationFiled990TInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>ANTHONY SUSINO</PersonNm>
        <USAddress>
          <AddressLine1Txt>79 STEINER AVE</AddressLine1Txt>
          <CityNm>NEPTUNE CITY</CityNm>
          <StateAbbreviationCd>NJ</StateAbbreviationCd>
          <ZIPCd>07753</ZIPCd>
        </USAddress>
        <PhoneNum>7329880240</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc6">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>46868</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>58754</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>37523</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>39481</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>46725</CurrentTaxYearAmt>
        <TotalAmt>229351</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearAmt>5599</CurrentTaxYearAmt>
        <TotalAmt>5599</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <GrossReceiptsNonUnrltBusGrp>
        <CurrentTaxYearMinus4YearsAmt>1014</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>8917</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>29135</CurrentTaxYearMinus2YearsAmt>
        <TotalAmt>39066</TotalAmt>
      </GrossReceiptsNonUnrltBusGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>47882</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>67671</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>66658</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>39481</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>52324</CurrentTaxYearAmt>
        <TotalAmt>274016</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>274016</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>317</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1452</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>22</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>320</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1336</CurrentTaxYearAmt>
        <TotalAmt>3447</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <Post1975UBTIGrp>
        <CurrentTaxYearMinus1YearAmt>29675</CurrentTaxYearMinus1YearAmt>
        <TotalAmt>29675</TotalAmt>
      </Post1975UBTIGrp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>317</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1452</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>22</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>29995</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1336</CurrentTaxYearAmt>
        <TotalAmt>33122</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <NetIncomeFromOtherUBIGrp>
        <CurrentTaxYearAmt>307</CurrentTaxYearAmt>
        <TotalAmt>307</TotalAmt>
      </NetIncomeFromOtherUBIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>48199</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>69123</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>66680</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>69476</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>53967</CurrentTaxYearAmt>
        <TotalAmt>307445</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.89130</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.88230</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.11000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.12000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="RetDoc4">
      <FundraisingEventInformationGrp>
        <Event1Nm>FUND DRIVE</Event1Nm>
        <GrossReceiptsEvent1Amt>26309</GrossReceiptsEvent1Amt>
        <CharitableContriEvent1Amt>26309</CharitableContriEvent1Amt>
        <Event2Nm>FOOD TRUCK</Event2Nm>
        <GrossReceiptsEvent2Amt>5599</GrossReceiptsEvent2Amt>
        <GrossRevenueEvent2Amt>5599</GrossRevenueEvent2Amt>
        <GrossReceiptsTotalAmt>31908</GrossReceiptsTotalAmt>
        <CharitableContributionsTotAmt>26309</CharitableContributionsTotAmt>
        <GrossRevenueTotalEventsAmt>5599</GrossRevenueTotalEventsAmt>
        <NetIncomeSummaryAmt>5599</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc5">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>HALL RENTAL TO NONMEMBERS COMMISSIONS 6,025 CLEANING/MAINTENANCE 7,173 REPAIRS 2,449 UTILITIES 3,841 NON-INVESTMENT DEPRECIATION 2,205 EXPENSES 502 2,525 MEETINGS/TRAINING 4,575 INTEREST 1,466 INSURANCE 11,738 TELEPHONE 1,579 FEES 756 COMMUNITY SUPPORT 606 SUPPLIES 3,268 DONATIONS 2,320 STAND BY 707 NON-INVESTMENT DEPRECIATION 541 TOTAL 52,276</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>88,699 88,699 LESS ACCUMULATED DEPRECIATION 8,734 11,480 DEPOSIT - BREAKERS 0 1,000 990T 0 300 TOTAL 79,965 78,519</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>ESCROW ACCOUNT 2,309 2,309 MORTGAGE AND OTHER NOTES PAYABLE 37,747 26,727</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>THE UNITED FIRE COMPANY, NO. 1 IS A 100% VOLUNTEER FIRE COMPANY WHO RESPONDS TO FIRES AND A VARIETY OF OTHER EMERGENCIES IN NEPTUNE CITY, NJ AND THE SURROUNDING AREA. THE UNITED FIRE COMPANY, NO. 1 ALSO PARTAICIPATES IN A VARIETY OF COMMUNITY EVENTS TO EDUCATE THE COMMUNITY ON FIRE SAFETY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>PROVIDES UNIFORMS, SMALL EQUIPMENT AND TRAINING TO THE VOLUNTEER FIREFIGHTERS. HOLDS MEETINGS TO HELP THE VOLUNTEER FIREFIGHTERS PREPARE AS A VOLUNTEER FIREFIGHTER AND TO EFFICIENTLY OPERATE THE VOLUNTEER FIRE COMPANY.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>