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Nonprofit · EIN 51-0068997

CITIZENS HOSE COMPANY NO 1

Tax-exempt · SMYRNA, DE 19977

Financials

$1M$864K2023$1.5M$777K2024$1.6M$904K2025
Revenue Expenses · by fiscal year end
Financials of CITIZENS HOSE COMPANY NO 1 by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$1,552,315$903,953$648,362$9,357,037$2,632,386$6,724,651
December 31, 2024990$1,526,948$777,377$749,571$7,776,389$2,020,918$5,755,471
December 31, 2023990$1,004,988$864,295$140,693$6,793,102$2,121,774$4,671,328
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$1,326,004
of which government grants
$1,322,979
Program service revenue
$0
Investment income
$99,223
Net rental income
-$14,630
Net gain from sales of assets
$4,313
Net income from fundraising events
$135,059
Other revenue
$127,088

Expenses

Grants and similar amounts paid
$0
Benefits paid to members
$36,129
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Accounting fees
$30,462
Occupancy
$32,606
Depreciation
$268,801
Program services (functional)
$665,501
Management and general (functional)
$238,452

Balance sheet and other

Total assets, start of year
$7,776,389
Total assets, end of year
$9,357,037
Total liabilities, end of year
$2,632,386
Net assets, end of year
$6,724,651
Land, buildings and equipment
$4,594,624
Publicly traded securities
$3,629,724
Net assets without donor restrictions
$6,724,651
Gross unrelated business income
-$14,630
Gross receipts
$2,409,303
Employees
0
Volunteers
450
Year formed
1886
State of legal domicile
DE

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.

NameTitleHours / weekCompensation
GERALD MANLEY JRPRESIDENT
Trustee or director, Officer
2$1,625
ISAAC HANKINSVICE PRESIDENT
Trustee or director, Officer
2$0
BROOKS KEENSECRETARY
Trustee or director, Officer
2$0
JONATHAN RUTLEDGETREASURER
Trustee or director, Officer
5$0
MIKE O'NEILFIRE CHIEF
Trustee or director, Officer
2$0
JOHN EMBERT IIIDIRECTOR
Trustee or director
0.5$0
BRUCE ENNISDIRECTOR
Trustee or director
0.5$0
S CHRIS HUDSONDIRECTOR
Trustee or director
0.5$0
GARY SHANEDIRECTOR
Trustee or director
0.5$0
JOHN P MORGANDIRECTOR
Trustee or director
0.5$0
BRIEN STREETDIRECTOR
Trustee or director
0.5$0
ISAAC WILLISDIRECTOR
Trustee or director
0.5$0
990 for the year ended December 31, 2024: 12 people
NameTitleHours / weekCompensation
GERALD MANLEY JRPRESIDENT
Trustee or director, Officer
2$2,100
ISAAC HANKINSVICE PRESIDENT
Trustee or director, Officer
2$0
KENNETH STEELESECRETARY
Trustee or director, Officer
2$0
JONATHAN RUTLEDGETREASURER
Trustee or director, Officer
5$0
EUGENE THOMPSONFIRE CHIEF
Trustee or director, Officer
2$0
S CHRISTOPHER HUDSONDIRECTOR
Trustee or director
0.5$0
BRIEN STREETDIRECTOR
Trustee or director
0.5$0
ISAAC WILLISDIRECTOR
Trustee or director
0.5$0
BRUCE ENNISDIRECTOR
Trustee or director
0.5$0
JOHN P MORGANDIRECTOR
Trustee or director
0.5$0
JOHN EMBERT IIIDIRECTOR
Trustee or director
0.5$0
BROOKS KEENDIRECTOR
Trustee or director
0.5$0
990 for the year ended December 31, 2023: 12 people
NameTitleHours / weekCompensation
GERALD MANLEY JRDIRECTOR
Trustee or director
0.5$1,050
S GRANT NASHPRESIDENT
Trustee or director, Officer
2$0
KENNETH STEELESECRETARY
Trustee or director, Officer
2$0
JONATHAN RUTLEDGETREASURER
Trustee or director, Officer
5$0
EUGENE THOMPSONFIRE CHIEF
Trustee or director, Officer
2$0
S CHRISTOPHER HUDSONDIRECTOR
Trustee or director
0.5$0
BRIEN STREETDIRECTOR
Trustee or director
0.5$0
ISAAC WILLISDIRECTOR
Trustee or director
0.5$0
BRUCE ENNISDIRECTOR
Trustee or director
0.5$0
ISAAC HANKINSDIRECTOR
Trustee or director
0.5$0
JOHN P MORGANDIRECTOR
Trustee or director
0.5$0
GERALD MOODDIRECTOR
Trustee or director
0.5$0

Address and contacts

Address (IRS master file)
PO BOX 97, SMYRNA, DE 19977-0097
Principal officer (990 for 2025)
JONATHAN RUTLEDGE, MAIN STREET, SMYRNA, DE 19977
Signed the 990
JONATHAN RUTLEDGE, TREASURER
Phone
(302) 653-9858
Return prepared by
LUFF & ASSOCIATES PA

Mission

VOLUNTEER FIRE DEPARTMENT THAT PROVIDES FIRE PROTECTION AND RESCUE ASSISTANCE TO THE LOCAL COMMUNITY

990 for the year ended December 31, 2025

Program accomplishments

  • PROVIDE VOLUNTEER FIRE & RESCUE SERVICES FOR THE LOCAL COMMUNITY THAT INCLUDES APPROXIMATELY 15,000 RESIDENTS AS WELL AS SURROUNDING AREAS.
    Expenses $665,501 · revenue $1,332,663

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
51-0068997
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
1991
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$9,357,037
Income (IRS master file)
$2,409,303

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$1,552,315$903,953$9,357,037XML
990-TDecember 2025–––IRS
990December 2024$1,526,948$777,377$7,776,389XML
990-TDecember 2024–––IRS
990December 2023$1,004,988$864,295$6,793,102XML
990-TDecember 2023–––IRS
990December 2022$1,161,788$823,416$6,403,734IRS
990-TDecember 2022–––IRS
990December 2021–––IRS
990-TDecember 2021–––IRS
990December 2020–––IRS
990-TDecember 2020–––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 51-0068997).

Questions about CITIZENS HOSE COMPANY NO 1

What is the EIN of CITIZENS HOSE COMPANY NO 1?
The employer identification number (EIN) of CITIZENS HOSE COMPANY NO 1 is 51-0068997.
Is CITIZENS HOSE COMPANY NO 1 tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1991.
Are donations to CITIZENS HOSE COMPANY NO 1 tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does CITIZENS HOSE COMPANY NO 1 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 CITIZENS HOSE COMPANY NO 1 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 CITIZENS HOSE COMPANY NO 1 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 CITIZENS HOSE COMPANY NO 1?
The 990 for the year ended December 31, 2025 names JONATHAN RUTLEDGE.
Who are the officers and directors of CITIZENS HOSE COMPANY NO 1?
The 990 for the year ended December 31, 2025 lists 12 people; 1 received compensation from the organization, the highest $1,625 (GERALD MANLEY JR, PRESIDENT).
How much revenue does CITIZENS HOSE COMPANY NO 1 have?
On its 990 for the year ended December 31, 2025 it reported revenue of $1,552,315, expenses of $903,953 and total assets of $9,357,037 at year end.

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