Nonprofit · EIN 27-0112274
SALEM TOWNSHIP VOLUNTEER FIRE COMPANY 2
Tax-exempt · FORBES ROAD, PA 15633
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $199,790 | $207,544 | -$7,754 | $947,859 | $408,413 | $539,446 |
| December 31, 2024 | 990 | $203,639 | $133,943 | $69,696 | $547,200 | $0 | $547,200 |
| December 31, 2023 | 990 | $184,215 | $135,979 | $48,236 | $477,504 | $0 | $477,504 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $180,052
- of which government grants
- $97,850
- Program service revenue
- $9,742
- Investment income
- $3,500
- Net rental income
- -$4,213
- Net gain from sales of assets
- $3,500
- Net income from fundraising events
- $6,989
- Other revenue
- $6,496
Expenses
- Grants and similar amounts paid
- $24,199
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $4,049
- Accounting fees
- $3,182
- Occupancy
- $12,854
- Depreciation
- $86,333
- Program services (functional)
- $182,263
- Management and general (functional)
- $21,148
- Fundraising (functional)
- $4,133
Balance sheet and other
- Total assets, start of year
- $547,200
- Total assets, end of year
- $947,859
- Total liabilities, end of year
- $408,413
- Net assets, end of year
- $539,446
- Land, buildings and equipment
- $804,046
- Gross receipts
- $224,560
- Employees
- 0
- Volunteers
- 77
- Year formed
- 1960
- 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 |
|---|---|---|---|
| ADAM BAYURA | PRESIDENT Trustee or director, Officer | 5 | $0 |
| JOSEPH MARUCA | VICE PRESIDENT Trustee or director, Officer | 3 | $0 |
| GENNARO SKIAVO | SECRETARY Trustee or director, Officer | 2 | $0 |
| WILLIAM BOSIO | TREASURER Trustee or director, Officer | 2 | $0 |
| STEVEN ROSATTI | 1ST ASSISTANT CHIEF/TRUSTEE Trustee or director | 2 | $0 |
| JAMES SANKOVICH | TRUSTEE Trustee or director | 2 | $0 |
| BRIAN FRITZ | SERGEANT/TRUSTEE Trustee or director | 2 | $0 |
| ROBERT ROSATTI | CHIEF Trustee or director | 2 | $0 |
| DAVID MUTNANSKY | 2ND ASSISTANT CHIEF Trustee or director | 2 | $0 |
| FRED CECCHINI | CAPTAIN Trustee or director | 2 | $0 |
| JEFFREY PAULICH | LIEUTENANT (TERM ENDED) Trustee or director | 2 | $0 |
| MICHAEL BAYURA | MEMBER Trustee or director | 2 | $0 |
| BEAR FRYE | MEMBER Trustee or director | 2 | $0 |
| BRAYDEN ARMSTRONG | MEMBER Trustee or director | 2 | $0 |
| TREVOR ARMSTRONG | MEMBER Trustee or director | 2 | $0 |
4 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RACHEL FRITZ | MEMBER Trustee or director | 2 | $0 |
| DAVID ULISSE | MEMBER Trustee or director | 2 | $0 |
| JAKE ULISSE | MEMBER Trustee or director | 2 | $0 |
| JOHN DURCO | MEMBER Trustee or director | 2 | $0 |
990 for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| STEVEN ROSATTI | TRUSTEE Trustee or director | 2 | $0 |
| JAMES SANKOVICH | TRUSTEE Trustee or director | 2 | $0 |
| BRIAN FRITZ | TRUSTEE Trustee or director | 2 | $0 |
| JEFFREY PAULICH | TRUSTEE Trustee or director | 2 | $0 |
| ADAM BAYURA | PRESIDENT Officer | 5 | $0 |
| JOSEPH MARUCA | VICE PRESIDENT Officer | 3 | $0 |
| GENNARO SKIAVO | SECRETARY Officer | 2 | $0 |
| WILLIAM BOSIO | TREASURER Officer | 2 | $0 |
990 for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| STEVEN ROSATTI | TRUSTEE Trustee or director | 2 | $0 |
| JAMES SANKOVICH | TRUSTEE Trustee or director | 2 | $0 |
| BRIAN FRITZ | TRUSTEE Trustee or director | 2 | $0 |
| JEFFREY PAULICH | TRUSTEE Trustee or director | 2 | $0 |
| ADAM BAYURA | PRESIDENT Officer | 5 | $0 |
| JOSEPH MARUCA | VICE PRESIDENT Officer | 3 | $0 |
| GENNARO SKIAVO | SECRETARY Officer | 2 | $0 |
| WILLIAM BOSIO | TREASURER Officer | 2 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 214, FORBES ROAD, PA 15633-0214
- Principal officer (990 for 2025)
- ADAM BAYURA, PO BOX 214, FORBES ROAD, PA 156330214
- Signed the 990
- ADAM BAYURA, PRESIDENT
- Phone
- (724) 832-1010
- Return prepared by
- DELUZIO & COMPANY LLP
Mission
THE PURPOSE OF THE COMPANY IS TO PROTECT THE LIVES AND PROPERTY WITHIN SALEM TOWNSHIP AND IT'S SURROUNDING COMMUNITIES AS A FIRE COMPANY.
Program accomplishments
- PROVIDE PUBLIC SERVICE DURING EMERGENCY AND NON-EMERGENCY SITUATIONS FOR THE COMMUNITY.Expenses $182,263 · grants $24,199 · revenue $16,962
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
- 27-0112274
- 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
- 2023
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Public safety, disaster preparedness and relief (M24)
- Assets (IRS master file)
- $947,859
- Income (IRS master file)
- $224,560
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $199,790 | $207,544 | $947,859 | XML |
| 990 | December 2024 | $203,639 | $133,943 | $547,200 | XML |
| 990 | December 2023 | $184,215 | $135,979 | $477,504 | XML |
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 27-0112274).
Questions about SALEM TOWNSHIP VOLUNTEER FIRE COMPANY 2
- What is the EIN of SALEM TOWNSHIP VOLUNTEER FIRE COMPANY 2?
- The employer identification number (EIN) of SALEM TOWNSHIP VOLUNTEER FIRE COMPANY 2 is 27-0112274.
- Is SALEM TOWNSHIP VOLUNTEER FIRE COMPANY 2 tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2023.
- Are donations to SALEM TOWNSHIP VOLUNTEER FIRE COMPANY 2 tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SALEM TOWNSHIP VOLUNTEER FIRE COMPANY 2 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 SALEM TOWNSHIP VOLUNTEER FIRE COMPANY 2 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 SALEM TOWNSHIP VOLUNTEER FIRE COMPANY 2 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 SALEM TOWNSHIP VOLUNTEER FIRE COMPANY 2?
- The 990 for the year ended December 31, 2025 names ADAM BAYURA.
- Who are the officers and directors of SALEM TOWNSHIP VOLUNTEER FIRE COMPANY 2?
- The 990 for the year ended December 31, 2025 lists 19 people; 0 received compensation from the organization.
- How much revenue does SALEM TOWNSHIP VOLUNTEER FIRE COMPANY 2 have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $199,790, expenses of $207,544 and total assets of $947,859 at year end.