Nonprofit · EIN 22-2536503
LINCOLN VOLUNTEER FIRE DEPARTMENT INC
Tax-exempt (reinstated) · ONTARIO, NY 14519
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| February 28, 2025 | 990 | $247,631 | $182,264 | $65,367 | $811,487 | $0 | $811,487 |
| February 29, 2024 | 990 | $216,338 | $214,297 | $2,041 | $746,120 | $0 | $746,120 |
| February 28, 2023 | 990 | $233,567 | $270,859 | -$37,292 | $744,079 | $0 | $744,079 |
Financial details: 990 for the year ended February 28, 2025
Revenue
- Contributions, gifts and grants
- $21,908
- of which government grants
- $13,116
- Program service revenue
- $178,072
- Investment income
- $19,951
- Net income from fundraising events
- $26,986
- Other revenue
- $27,700
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Occupancy
- $24,801
- Depreciation
- $71,193
- Program services (functional)
- $179,948
- Management and general (functional)
- $2,316
Balance sheet and other
- Total assets, start of year
- $746,120
- Total assets, end of year
- $811,487
- Total liabilities, end of year
- $0
- Net assets, end of year
- $811,487
- Land, buildings and equipment
- $296,770
- Net assets without donor restrictions
- $800,452
- Net assets with donor restrictions
- $11,035
- Gross receipts
- $263,153
- Employees
- 0
- Volunteers
- 0
- Year formed
- 1947
- 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 February 28, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHAEL FREDERES | PRESIDENT Trustee or director, Officer | 15 | $0 |
| DANIEL FREDERES | CHIEF Trustee or director | 15 | $0 |
| DAVID BODAK | DIRECTOR Trustee or director | 1 | $0 |
| ROBERT BREWER | DIRECTOR Trustee or director | 1 | $0 |
| MICHAEL BODAK | DIRECTOR Trustee or director | 1 | $0 |
| DENNIS LANDRY | DIRECTOR Trustee or director | 1 | $0 |
| MATTHEW MACCHIONE | DIRECTOR Trustee or director | 1 | $0 |
| STEVE SHUBONEY | VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| MICHAEL MCMANUS | TREASURER Officer | 10 | $0 |
| MICHAEL SEROTTA | SECRETARY Officer | 1 | $0 |
| CHRIS BROOMFIELD | SGT AT ARMS Officer | 1 | $0 |
990 for the year ended February 29, 2024: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHAEL FREDERES | PRESIDENT Trustee or director, Officer | 15 | $0 |
| DANIEL FREDERES | CHIEF Trustee or director | 15 | $0 |
| DAVID BODAK | DIRECTOR Trustee or director | 1 | $0 |
| ROBERT BREWER | DIRECTOR Trustee or director | 1 | $0 |
| MICHAEL BODAK | DIRECTOR Trustee or director | 1 | $0 |
| DENNIS LANDRY | DIRECTOR Trustee or director | 1 | $0 |
| MATTHEW MACCHIONE | VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| MICHAEL MCMANUS | TREASURER Officer | 10 | $0 |
| MICHAEL SEROTTA | SECRETARY Officer | 1 | $0 |
| MARC YOUNGMAN | SGT AT ARMS Officer | 1 | $0 |
990 for the year ended February 28, 2023: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHAEL FREDERES | PRESIDENT Trustee or director, Officer | 15 | $0 |
| DANIEL FREDERES | CHIEF Trustee or director | 15 | $0 |
| DAVID BODAK | DIRECTOR Trustee or director | 1 | $0 |
| ROBERT BREWER | DIRECTOR Trustee or director | 1 | $0 |
| MICHAEL BODAK | DIRECTOR Trustee or director | 1 | $0 |
| DENNIS LANDRY | DIRECTOR Trustee or director | 1 | $0 |
| MATTHEW MACCHIONE | VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| MICHAEL MCMANUS | TREASURER Officer | 10 | $0 |
| MICHAEL SEROTTA | SECRETARY Officer | 1 | $0 |
| MARC YOUNGMAN | SGT AT ARMS Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 719 PLANK RD, ONTARIO, NY 14519-9121
- Principal officer (990 for 2024)
- MICHAEL FREDERES, 719 PLANK ROAD, ONTARIO, NY 14519
- Signed the 990
- MICHAEL FREDERES, PRESIDENT
- Phone
- (315) 524-8493
- Website
- WWW.LINCOLNFD.ORG
- Return prepared by
- BOWERS & COMPANY CPAS PLLC
Mission
TO PROVIDE FIRE PROTECTION TO THE TERRITORY WHICH THIS ORGANIZATION COVERS AND TO ASSIST OTHER ORGANIZATIONS IN SIMILAR ENDEAVORS
Program accomplishments
- TO PROVIDE FIRE PROTECTION TO THE TERRITORY IN WHICH THE OPERATIONS OF THE ORGANIZATION ARE PRINCIPALLY CONDUCTED AND TO THE TERRITORY ADJACENT THERETOExpenses $179,948 · revenue $178,786
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 February, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | February 28, 2026 | July 15, 2026 | Not on file |
| 2024 | February 28, 2025 | July 15, 2025 | 990 on file |
| 2023 | February 29, 2024 | July 15, 2024 | 990 on file |
IRS record
- EIN
- 22-2536503
- 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
- 2014
- Accounting year ends
- February
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Public safety, disaster preparedness and relief (M24)
- Assets (IRS master file)
- $811,487
- Income (IRS master file)
- $263,153
Revocation and reinstatement
- Exemption revoked
- July 15, 2010
- Posted by the IRS
- December 9, 2013
- Reinstated
- Effective February 15, 2013
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | February 2025 | $247,631 | $182,264 | $811,487 | XML |
| 990 | February 2024 | $216,338 | $214,297 | $746,120 | XML |
| 990 | February 2023 | $233,567 | $270,859 | $744,079 | XML |
| 990 | February 2022 | – | – | – | IRS |
| 990 | February 2021 | – | – | – | IRS |
| 990 | February 2020 | – | – | – | IRS |
| 990 | February 2019 | – | – | – | 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 22-2536503).
Questions about LINCOLN VOLUNTEER FIRE DEPARTMENT INC
- What is the EIN of LINCOLN VOLUNTEER FIRE DEPARTMENT INC?
- The employer identification number (EIN) of LINCOLN VOLUNTEER FIRE DEPARTMENT INC is 22-2536503.
- Is LINCOLN VOLUNTEER FIRE DEPARTMENT INC tax-exempt?
- Yes. The IRS revoked its exemption on July 15, 2010 and reinstated it effective February 15, 2013.
- Are donations to LINCOLN VOLUNTEER FIRE DEPARTMENT INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LINCOLN VOLUNTEER FIRE DEPARTMENT 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 LINCOLN VOLUNTEER FIRE DEPARTMENT INC due?
- The return for tax year 2025 (the year ending February 28, 2026) is due July 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LINCOLN VOLUNTEER FIRE DEPARTMENT INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended February 2025.
- Who is the principal officer of LINCOLN VOLUNTEER FIRE DEPARTMENT INC?
- The 990 for the year ended February 28, 2025 names MICHAEL FREDERES.
- Who are the officers and directors of LINCOLN VOLUNTEER FIRE DEPARTMENT INC?
- The 990 for the year ended February 28, 2025 lists 11 people; 0 received compensation from the organization.
- How much revenue does LINCOLN VOLUNTEER FIRE DEPARTMENT INC have?
- On its 990 for the year ended February 28, 2025 it reported revenue of $247,631, expenses of $182,264 and total assets of $811,487 at year end.
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