Nonprofit · EIN 22-2532924
LOWVILLE FIRE DEPT INC
Tax-exempt · LOWVILLE, NY 13367
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $603,335 | $454,802 | $148,533 | $2,713,189 | $311,330 | $2,401,859 |
| December 31, 2024 | 990 | $668,023 | $414,701 | $253,322 | $2,536,457 | $387,334 | $2,149,123 |
| December 31, 2023 | 990 | $559,981 | $353,230 | $206,751 | $2,274,840 | $379,039 | $1,895,801 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $237,529
- of which government grants
- $148,554
- Program service revenue
- $267,146
- Investment income
- $69,795
- Net income from fundraising events
- $26,240
- Other revenue
- $28,865
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $7,050
- Salaries, compensation and benefits (total)
- $7,626
- Professional fundraising fees
- $0
- Accounting fees
- $10,750
- Occupancy
- $128,280
- Depreciation
- $136,769
- Program services (functional)
- $329,315
- Management and general (functional)
- $123,702
- Fundraising (functional)
- $1,785
Balance sheet and other
- Total assets, start of year
- $2,536,457
- Total assets, end of year
- $2,713,189
- Total liabilities, end of year
- $311,330
- Net assets, end of year
- $2,401,859
- Land, buildings and equipment
- $1,101,311
- Publicly traded securities
- $827,207
- Net assets without donor restrictions
- $2,401,859
- Gross receipts
- $653,810
- Employees
- 3
- Year formed
- 1980
- State of legal domicile
- NY
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOE AUSTIN | CHIEF Trustee or director, Officer | – | $0 |
| ANDY CHRISTMAN | 1ST ASSISTAN Trustee or director, Officer | – | $0 |
| DAVID EAGAN | PRESIDENT Trustee or director, Officer | – | $0 |
| BRIAN HANNO | TREASURER Trustee or director, Officer | – | $0 |
| DONALD KRAEGER | DIRECTOR Trustee or director | – | $0 |
| BEN LYNDAKER | VICE PRESIDE Trustee or director, Officer | – | $0 |
| ANTHONY MARTIN | 3RD ASSISTAN Trustee or director, Officer | – | $0 |
| GERRY NORTZ | 2ND ASSISTAN Trustee or director, Officer | – | $0 |
| KYLE PENDERCRAST | RECORDING SE Trustee or director, Officer | – | $0 |
| CRAIG ROWSAM | DIRECTOR Trustee or director | – | $0 |
| NEIL SMITHLING | FINANCIAL SE Trustee or director, Officer | – | $0 |
| JOSEPH ZEHR | DIRECTOR Trustee or director | – | $0 |
990 for the year ended December 31, 2024: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOE AUSTIN | CHIEF Trustee or director, Officer | – | $0 |
| ANDY CHRISTMAN | 1ST ASSISTAN Trustee or director, Officer | – | $0 |
| DAVID EAGAN | PRESIDENT Trustee or director, Officer | – | $0 |
| BRIAN HANNO | TREASURER Trustee or director, Officer | – | $0 |
| DONALD KRAEGER | DIRECTOR Trustee or director | – | $0 |
| BEN LYNDAKER | VICE PRESIDE Trustee or director, Officer | – | $0 |
| ANTHONY MARTIN | 3RD ASSISTAN Trustee or director, Officer | – | $0 |
| GERRY NORTZ | 2ND ASSISTAN Trustee or director, Officer | – | $0 |
| KYLE PENDERCRAST | RECORDING SE Trustee or director, Officer | – | $0 |
| CRAIG ROWSAM | DIRECTOR Trustee or director | – | $0 |
| NEIL SMITHLING | FINANCIAL SE Trustee or director, Officer | – | $0 |
| JOSEPH ZEHR | DIRECTOR Trustee or director | – | $0 |
990 for the year ended December 31, 2023: 13 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOE AUSTIN | CHIEF Trustee or director, Officer | – | $0 |
| MATTHEW BIRCHENOUGH | DIRECTOR Trustee or director | – | $0 |
| ANDY CHRISTMAN | 1ST ASSISTAN Trustee or director, Officer | – | $0 |
| DAVID EAGAN | PRESIDENT Trustee or director, Officer | – | $0 |
| CARL GOLAS | RECORDING SE Trustee or director, Officer | – | $0 |
| BRIAN HANNO | TREASURER Trustee or director, Officer | – | $0 |
| BEN LYNDAKER | VICE PRESIDE Trustee or director, Officer | – | $0 |
| ANTHONY MARTIN | 3RD ASSISTAN Trustee or director, Officer | – | $0 |
| KURT MUNGER | DIRECTOR Trustee or director | – | $0 |
| GERRY NORTZ | 2ND ASSISTAN Trustee or director, Officer | – | $0 |
| CRAIG ROWSAM | BOARD MEMBER Trustee or director | – | $0 |
| NEIL SMITHLING | FINANCIAL SE Trustee or director, Officer | – | $0 |
| JOE ZEHR | DIRECTOR Trustee or director | – | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 81, LOWVILLE, NY 13367-0081
- Principal officer (990 for 2025)
- DAVID EAGAN
- Signed the 990
- DAVID EAGAN, PRESIDENT
- Phone
- (315) 377-4460
- Return prepared by
- STACKEL & NAVARRA CPA PC
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.
Program accomplishments
- SUPPRESS AND CONTROL FIRES, SAVE LIVES, CONTROL HAZARDOUS MATERIALS SITUATIONS, AND PROVIDE OTHER SERVICES SUCH AS FIRE PREVENTION EDUCATION PROGRAMS.Expenses $257,036 · revenue $267,146
- SUPPRESS AND CONTROL FIRES, SAVE LIVES, CONTROL HAZARDOUS MATERIALS SITUATIONS, AND PROVIDE OTHER SERVICES SUCH AS FIRE PREVENTION EDUCATION PROGRAMS.Expenses $72,279
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 22-2532924
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2008
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Public safety, disaster preparedness and relief (M240)
- Assets (IRS master file)
- $2,713,189
- Income (IRS master file)
- $653,810
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $603,335 | $454,802 | $2,713,189 | XML |
| 990 | December 2024 | $668,023 | $414,701 | $2,536,457 | XML |
| 990 | December 2023 | $559,981 | $353,230 | $2,274,840 | XML |
| 990 | December 2022 | $390,856 | $356,278 | $1,698,813 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 22-2532924).
Questions about LOWVILLE FIRE DEPT INC
- What is the EIN of LOWVILLE FIRE DEPT INC?
- The employer identification number (EIN) of LOWVILLE FIRE DEPT INC is 22-2532924.
- Is LOWVILLE FIRE DEPT INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2008.
- Are donations to LOWVILLE FIRE DEPT INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LOWVILLE FIRE DEPT INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of LOWVILLE FIRE DEPT INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LOWVILLE FIRE DEPT INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of LOWVILLE FIRE DEPT INC?
- The 990 for the year ended December 31, 2025 names DAVID EAGAN.
- Who are the officers and directors of LOWVILLE FIRE DEPT INC?
- The 990 for the year ended December 31, 2025 lists 12 people; 0 received compensation from the organization.
- How much revenue does LOWVILLE FIRE DEPT INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $603,335, expenses of $454,802 and total assets of $2,713,189 at year end.
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All nonprofits in LOWVILLE · New York · Public safety, disaster preparedness and relief