Nonprofit · EIN 23-7356498
SEWICKLEY TOWNSHIP VOLUNTEER FIRE CO NO 3 AND RELIEF ASSOCIATION
Tax-exempt (reinstated) · RILLTON, PA 15678
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $152,224 | $92,101 | $60,123 | $122,689 | $0 | $122,689 |
| December 31, 2024 | 990-EZ | $98,519 | $105,599 | -$7,080 | $62,566 | $0 | $62,566 |
| December 31, 2023 | 990-EZ | $62,382 | $56,096 | $6,286 | $69,646 | $0 | $69,646 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $88,094
- Net gain from sales of assets
- $47,500
- Net income from fundraising events
- $16,630
Expenses
- Compensation of officers, directors and key employees
- $0
- Occupancy
- $12,965
- Other expenses
- $79,136
Balance sheet and other
- Total assets, start of year
- $62,566
- Total assets, end of year
- $122,689
- Total liabilities, end of year
- $0
- Net assets, end of year
- $122,689
- Cash, savings and investments
- $122,689
- Gross receipts
- $176,821
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CAROL LIPINSKI | PRESIDENT | 2 | $0 |
| RANDY WALTER | VICE PRESIDENT | 2 | $0 |
| WALT LIPINSKI | TREASURER | 2 | $0 |
| ANGIE HARVEY | TRUSTEE | 2 | $0 |
| JIM HARVEY | TRUSTEE | 2 | $0 |
| JAMES HARVEY | SECRETARY | 2 | $0 |
| PAUL RUPNIK | FIRE CHIEF | 2 | $0 |
| TIM LUFT | 1ST ASST FIRE CHIEF | 2 | $0 |
| MATT POSTON | 1ST ASST FIRE CHIEF | 2 | $0 |
| LEE OHLER | 2ND ASST FIRE CHIEF | 2 | $0 |
| JENNY POSTON | TRUSTEE | 2 | $0 |
| JAY CABLE | SGT AT ARMS | 2 | $0 |
990-EZ for the year ended December 31, 2024: 13 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CAROL LIPINSKI | PRESIDENT | 2 | $0 |
| RANDY WALTER | VICE PRESIDENT | 2 | $0 |
| WALT LIPINSKI | TREASURER | 2 | $0 |
| JEFF WEISHORN | SGT AT ARMS | 2 | $0 |
| ANDREW SMITH | TRUSTEE | 2 | $0 |
| TRACI PROCACINA | TRUSTEE | 2 | $0 |
| JAMES HARVEY | SECRETARY | 2 | $0 |
| PAUL RUPNIK | FIRE CHIEF | 2 | $0 |
| TIM LUFT | 1ST ASST FIRE CHIEF | 2 | $0 |
| MATT POSTON | 2ND ASST FIRE CHIEF | 2 | $0 |
| LEE OHLER | 4TH ASST FIRE CHIEF | 2 | $0 |
| JENNY POSTON | TRUSTEE | 2 | $0 |
| JEFF WEISHORN | TRUSTEE | 2 | $0 |
990-EZ for the year ended December 31, 2023: 13 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CAROL LIPINSKI | PRESIDENT | 2 | $0 |
| RANDY WALTER | VICE PRESIDENT | 2 | $0 |
| WALT LIPINSKI | TREASURER | 2 | $0 |
| ANDREW SMITH | TRUSTEE | 2 | $0 |
| ANDREW SMITH | TRUSTEE SGT AT ARMS | 2 | $0 |
| TRACI PROCACINA | TRUSTEE | 2 | $0 |
| JAMES HARVEY | SECRETARY | 2 | $0 |
| PAUL RUPNIK | FIRE CHIEF | 2 | $0 |
| TIM LUFT | 1ST ASST FIRE CHIEF | 2 | $0 |
| MATT POSTON | 2ND ASST FIRE CHIEF | 2 | $0 |
| LEE OHLER | 4TH ASST FIRE CHIEF | 2 | $0 |
| JENNY POSTON | TRUSTEE | 2 | $0 |
| JEFF WEISHORN | TRUSTEE | 2 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 165, RILLTON, PA 15678-0165
- In care of
- % CARL ZEIGLER
- Signed the 990-EZ
- CARL ZEIGLER, TREASURER
- Phone
- (724) 446-7462
- Return prepared by
- GRANEY & COMPANY CPA PC
Mission
PUBLIC SAFETY
Program accomplishments
- PROVIDE SEWICKLEY TWP WITH A VOLUNTEER FIRE COMPANY THAT RESPONDS TO FIRE AND ACCIDENT CALLS
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-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 23-7356498
- Tax-exempt status
- 501(c)(4): Social welfare organization
- Donations deductible (Pub 78)
- Organization other than a public charity or private foundation
- Exempt since
- 2025
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Public safety, disaster preparedness and relief (M24)
- Assets (IRS master file)
- $122,689
- Income (IRS master file)
- $176,821
Revocation and reinstatement
- Exemption revoked
- May 15, 2023
- Posted by the IRS
- August 14, 2023
- Reinstated
- Effective May 15, 2023
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-EZ | December 2025 | $152,224 | $92,101 | $122,689 | IRS |
| 990-EZ | December 2024 | $98,519 | $105,599 | $62,566 | XML |
| 990-EZ | December 2023 | $62,382 | $56,096 | $69,646 | XML |
| 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 23-7356498).
Questions about SEWICKLEY TOWNSHIP VOLUNTEER FIRE CO NO 3 AND RELIEF ASSOCIATION
- What is the EIN of SEWICKLEY TOWNSHIP VOLUNTEER FIRE CO NO 3 AND RELIEF ASSOCIATION?
- The employer identification number (EIN) of SEWICKLEY TOWNSHIP VOLUNTEER FIRE CO NO 3 AND RELIEF ASSOCIATION is 23-7356498.
- Is SEWICKLEY TOWNSHIP VOLUNTEER FIRE CO NO 3 AND RELIEF ASSOCIATION tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2023 and reinstated it effective May 15, 2023.
- Are donations to SEWICKLEY TOWNSHIP VOLUNTEER FIRE CO NO 3 AND RELIEF ASSOCIATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Organization other than a public charity or private foundation).
- Which annual return does SEWICKLEY TOWNSHIP VOLUNTEER FIRE CO NO 3 AND RELIEF ASSOCIATION 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 SEWICKLEY TOWNSHIP VOLUNTEER FIRE CO NO 3 AND RELIEF ASSOCIATION 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 SEWICKLEY TOWNSHIP VOLUNTEER FIRE CO NO 3 AND RELIEF ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of SEWICKLEY TOWNSHIP VOLUNTEER FIRE CO NO 3 AND RELIEF ASSOCIATION?
- The 990-EZ for the year ended December 31, 2025 lists 12 people; 0 received compensation from the organization.
- How much revenue does SEWICKLEY TOWNSHIP VOLUNTEER FIRE CO NO 3 AND RELIEF ASSOCIATION have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $152,224, expenses of $92,101 and total assets of $122,689 at year end.
Other nonprofits in RILLTON
- SEWICKLEY AREA ATHLETIC ASSOCIATION EIN 74-3257483 · last filed 990-EZ for 2025
- ALEX NAGGY MEMORIAL FUND EIN 88-3857020 · last filed 990-N for 2025
All nonprofits in RILLTON · Pennsylvania · Public safety, disaster preparedness and relief