Nonprofit · EIN 25-1867132
JAY TOWNSHIP VOLUNTEER FIRE COMPANY ELK COMPANY 5
Tax-exempt · BYRNEDALE, PA 15827
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $307,202 | $169,170 | $138,032 | $1,121,645 | $0 | $1,121,645 |
| December 31, 2024 | 990 | $227,644 | $156,979 | $70,665 | $986,921 | $3,308 | $983,613 |
| December 31, 2023 | 990 | $146,426 | $111,025 | $35,401 | $945,413 | $32,465 | $912,948 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $212,572
- of which government grants
- $146,863
- Program service revenue
- $46,660
- Investment income
- $20,173
- Net rental income
- $425
- Net income from fundraising events
- $23,966
- Other revenue
- $27,797
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $1,376
- Occupancy
- $17,031
- Depreciation
- $75,639
- Program services (functional)
- $164,737
- Management and general (functional)
- $4,433
Balance sheet and other
- Total assets, start of year
- $986,921
- Total assets, end of year
- $1,121,645
- Total liabilities, end of year
- $0
- Net assets, end of year
- $1,121,645
- Land, buildings and equipment
- $671,355
- Net assets without donor restrictions
- $1,121,645
- Gross receipts
- $348,586
- Employees
- 0
- Volunteers
- 38
- Year formed
- 1949
- State of legal domicile
- PA
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 |
|---|---|---|---|
| RICHARD KRULIA SR | PRESIDENT Officer | 4 | $0 |
| JEFF STEFANAK | VICE PRESIDE Officer | 4 | $0 |
| LEONARD SCHNEIDER | SECRETARY Officer | 4 | $0 |
| JOHN SCHNEIDER | TREASURER Officer | 4 | $0 |
| BRANDON KOWALSKI | CHIEF Trustee or director | 4 | $0 |
| MELISSA HEDLUND | TRUSTEE Trustee or director | 4 | $0 |
| JASON FORSTER | TRUSTEE Trustee or director | 4 | $0 |
| JOHN FORSTER | TRUSTEE Trustee or director | 4 | $0 |
| JAMES ANTONIO | TRUSTEE Trustee or director | 4 | $0 |
| RON BROUSE | TRUSTEE Trustee or director | 4 | $0 |
990 for the year ended December 31, 2024: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RICHARD KRULIA SR | PRESIDENT Officer | 4 | $0 |
| JEFF STEFANAK | VICE PRESIDE Officer | 4 | $0 |
| LEONARD SCHNEIDER | SECRETARY Officer | 4 | $0 |
| JOHN SCHNEIDER | TREASURER Officer | 4 | $0 |
| BRANDON KOWALSKI | CHIEF Trustee or director | 4 | $0 |
| MELISSA HEDLUND | TRUSTEE Trustee or director | 4 | $0 |
| JASON FORSTER | TRUSTEE Trustee or director | 4 | $0 |
| JOHN FORSTER | TRUSTEE Trustee or director | 4 | $0 |
| JAMES ANTONIO | TRUSTEE Trustee or director | 4 | $0 |
| RON BROUSE | TRUSTEE Trustee or director | 4 | $0 |
990 for the year ended December 31, 2023: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JASON MCCLINTICK | PRESIDENT Officer | 4 | $0 |
| JACK MITCHELL | VICE PRESIDE Officer | 4 | $0 |
| MELISSA HEDLUND | SECRETARY Officer | 4 | $0 |
| RICK KRULIA SR | TREASURER Officer | 4 | $0 |
| BRANDON KOWALSKI | CHIEF Trustee or director | 4 | $0 |
| RANDI TYLER | TRUSTEE Trustee or director | 4 | $0 |
| JASON FORSTER | TRUSTEE Trustee or director | 4 | $0 |
| JOHN FORSTER | TRUSTEE Trustee or director | 4 | $0 |
| ROBERT TYLER | TRUSTEE Trustee or director | 4 | $0 |
| FRANK MICHELINI | TRUSTEE Trustee or director | 4 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 146, BYRNEDALE, PA 15827-0146
- In care of
- % JOHN SCHNEIDER
- Principal officer (990 for 2025)
- RICHARD KRULIA SR, 16254 BENNETTS VALLEY HWY, WEEDVILLE, PA 15868
- Signed the 990
- RICHARD KRULIA SR, PRESIDENT
- Phone
- (814) 594-7684
- Website
- JAYTWPVFC.WEBS.COM
- Return prepared by
- CATALANO CASECATALANO & CLARK-RADZIETA
Mission
PROVIDING FIRE PROTECTION AND RESCUE SERVICES
Program accomplishments
- PROVIDING BOTH FIRE PROTECTION AND RESCUE SERVICES TO JAY AND BENEZETTE TOWNSHIPS, PENNSYLVANIA.Expenses $164,737 · revenue $49,966
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
- 25-1867132
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2002
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Public safety, disaster preparedness and relief (M24)
- Assets (IRS master file)
- $1,121,645
- Income (IRS master file)
- $348,586
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $307,202 | $169,170 | $1,121,645 | XML |
| 990 | December 2024 | $227,644 | $156,979 | $986,921 | IRS |
| 990 | December 2023 | $146,426 | $111,025 | $945,413 | XML |
| 990 | December 2022 | $159,015 | $116,543 | $932,342 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | 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 25-1867132).
Questions about JAY TOWNSHIP VOLUNTEER FIRE COMPANY ELK COMPANY 5
- What is the EIN of JAY TOWNSHIP VOLUNTEER FIRE COMPANY ELK COMPANY 5?
- The employer identification number (EIN) of JAY TOWNSHIP VOLUNTEER FIRE COMPANY ELK COMPANY 5 is 25-1867132.
- Is JAY TOWNSHIP VOLUNTEER FIRE COMPANY ELK COMPANY 5 tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2002.
- Are donations to JAY TOWNSHIP VOLUNTEER FIRE COMPANY ELK COMPANY 5 tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does JAY TOWNSHIP VOLUNTEER FIRE COMPANY ELK COMPANY 5 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 JAY TOWNSHIP VOLUNTEER FIRE COMPANY ELK COMPANY 5 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 JAY TOWNSHIP VOLUNTEER FIRE COMPANY ELK COMPANY 5 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 JAY TOWNSHIP VOLUNTEER FIRE COMPANY ELK COMPANY 5?
- The 990 for the year ended December 31, 2025 names RICHARD KRULIA SR.
- Who are the officers and directors of JAY TOWNSHIP VOLUNTEER FIRE COMPANY ELK COMPANY 5?
- The 990 for the year ended December 31, 2025 lists 10 people; 0 received compensation from the organization.
- How much revenue does JAY TOWNSHIP VOLUNTEER FIRE COMPANY ELK COMPANY 5 have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $307,202, expenses of $169,170 and total assets of $1,121,645 at year end.