2026-09-14T08:55:26-04:00 2025-12-31 161215909 STACKEL & NAVARRA CPA PC 216 WASHINGTON ST STE 402 WATERTOWN NY 136013336 990 2025-01-01 222532924 LOWVILLE FIRE DEPARTMENT LOWV 3153774460 PO BOX 81 LOWVILLE NY 13367 DAVID EAGAN PRESIDENT 3153766333 2026-08-18 ROBERT F STACKEL P00095764 3157821220 2026-09-03 2025 DAVID EAGAN 653810 false X X 1980 NY ORGANIZED TO SAVE LIVES, SUPPRESS AND CONTROL FIRES, CONTROL HAZARDOUS MATERIALS SITUATIONS, AND PROVIDE OTHER SERVICES SUCH AS FIRE PREVENTION EDUCATION PROGRAMS. 5 5 3 0 230656 237529 254481 267146 147562 69795 35324 28865 668023 603335 0 0 8960 7626 0 1785 405741 447176 414701 454802 253322 148533 2536457 2713189 387334 311330 2149123 2401859 X SAVE LIVES, SUPPRESS AND CONTROL FIRES, CONTROL HAZARDOUS MATERIALS SITUATIONS, AND PROVIDE OTHER SERVICES SUCH AS FIRE PREVENTION EDUCATION PROGRAMS. THE DEPARTMENT WILL PERFORM OTHER ACTIVITIES AS DEEMED IN THE BEST INTEREST OF THE FIRE DEPARTMENT AND THE CITIZENS OF THE COMMUNITY. false false 257036 267146 SUPPRESS AND CONTROL FIRES, SAVE LIVES, CONTROL HAZARDOUS MATERIALS SITUATIONS, AND PROVIDE OTHER SERVICES SUCH AS FIRE PREVENTION EDUCATION PROGRAMS. 72279 SUPPRESS AND CONTROL FIRES, SAVE LIVES, CONTROL HAZARDOUS MATERIALS SITUATIONS, AND PROVIDE OTHER SERVICES SUCH AS FIRE PREVENTION EDUCATION PROGRAMS. 72279 329315 true false false false false false false false false false true false false false false false true false false false false false false false true false false false false false false false false false false false false false true false false false false false false false false false 0 0 3 true false false false false false false false false X 5 5 false false false false true true true true true false false false true true true false false false false false X BRIAN HANNO 3153766333 PO BOX 81 LOWVILLE NY 13367 X JOE AUSTIN CHIEF X X 0 0 0 ANDY CHRISTMAN 1ST ASSISTAN X X 0 0 0 DAVID EAGAN PRESIDENT X X 0 0 0 BRIAN HANNO TREASURER X X 0 0 0 DONALD KRAEGER DIRECTOR X 0 0 0 BEN LYNDAKER VICE PRESIDE X X 0 0 0 ANTHONY MARTIN 3RD ASSISTAN X X 0 0 0 GERRY NORTZ 2ND ASSISTAN X X 0 0 0 KYLE PENDERCRAST RECORDING SE X X 0 0 0 CRAIG ROWSAM DIRECTOR X 0 0 0 NEIL SMITHLING FINANCIAL SE X X 0 0 0 JOSEPH ZEHR DIRECTOR X 0 0 0 false false false 148554 88975 128280 237529 FIRE PROTECTION CONTRACT 267146 267146 267146 69795 69795 76715 50475 26240 26240 MISCELLANEOUS 2625 2625 2625 603335 69795 296011 7050 7050 576 576 10750 10750 5722 5722 520 520 4249 2464 1785 128280 61574 66706 8032 8032 136769 136769 29175 29175 EQUIP REPAIRS/MAINTENANCE 63447 63447 MEMBER BENEFIT 22323 22323 UTILITIES 17771 8886 8885 BLDG REPAIRS/MAINTENANCE 15266 15266 4872 3702 1170 454802 329315 123702 1785 26347 14990 841431 764167 11382 5514 3412411 2311100 881388 1101311 651921 827207 123988 2536457 2713189 12334 7673 375000 303657 387334 311330 X 2149123 2401859 2149123 2401859 2536457 2713189 148533 104203 X X false true X true false X 90088 95717 83058 230656 237529 737048 182308 191014 211804 585126 128280 128280 256560 272396 415011 423142 230656 237529 1578734 1578734 6199 -52276 106552 60475 12962 22293 35409 9539 5039 85242 65743 65696 300665 330621 762725 2487176 224093 0.63470 0.72970 X PART II, LINE 10 432,104 30907 24969 5938 3381504 2286131 1095373 1101311 603335 603335 603335 454802 454802 454802 GOLF TOURNAMENT 9552 9552 5712 200 CLUB 6215 6215 2240 1524 350 15767 15767 2240 1524 350 5712 9826 5941 X 1 128280 false false false FORM 990 - ORGANIZATION'S MISSION SAVE LIVES, SUPPRESS AND CONTROL FIRES, CONTROL HAZARDOUS MATERIALS SITUATIONS, AND PROVIDE OTHER SERVICES SUCH AS FIRE PREVENTION EDUCATION PROGRAMS. THE DEPARTMENT WILL PERFORM OTHER ACTIVITIES AS DEEMED IN THE BEST INTEREST OF THE FIRE DEPARTMENT AND THE CITIZENS OF THE COMMUNITY. FORM 990, PAGE 2, PART III, LINE 4D SUPPRESS AND CONTROL FIRES, SAVE LIVES, CONTROL HAZARDOUS MATERIALS SITUATIONS, AND PROVIDE OTHER SERVICES SUCH AS FIRE PREVENTION EDUCATION PROGRAMS. FORM 990, PAGE 6, PART VI, LINE 6 THE DEPARTMENT IS COMPRISED OF MEMBERS, INCLUDING 12 BOARD MEMBERS FORM 990, PAGE 6, PART VI, LINE 7A THE MEMBERSHIP APPROVES NEW MEMBERS AND ELECT THE OFFICERS FORM 990, PAGE 6, PART VI, LINE 7B DECISIONS ARE SUBJECT TO FINAL APPROVAL OF THE MEMBERS FORM 990, PAGE 6, PART VI, LINE 11B THE DEPARTMENT REVIEWS THE 990 AS A GROUP AT ITS LAST MONTHLY MEETING BEFORE FILING THE RETURN. FORM 990, PAGE 6, PART VI, LINE 12C THE CONFLICT OF INTEREST POLICY IS MONITORED AND ENFORCED BY THE BOARD OF DIRECTORS AND THE MEMBERSHIP FORM 990, PAGE 6, PART VI, LINE 19 NO DOCUMENTS AVAILABLE TO THE PUBLIC FORM 990, PART XII LINE 1. THE DEPARTMENT CHANGED ITS METHOD OF ACCOUNTING TO ACCRUAL TO MATCH ITS GAAP FINANCIAL STATEMENTS.