Skip to main content
IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 51-0109098

ELSMERE FIRE CO NO 1

Tax-exempt · WILMINGTON, DE 19805

Financials

$2M$2.2M2023$2.5M$2.6M2024$3.1M$2.7M2025
Revenue Expenses · by fiscal year end
Financials of ELSMERE FIRE CO NO 1 by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$3,076,017$2,707,781$368,236$4,759,762$228,004$4,531,758
December 31, 2024990$2,467,738$2,619,199-$151,461$4,451,466$316,076$4,135,390
December 31, 2023990$2,023,391$2,162,980-$139,589$4,676,257$402,413$4,273,844
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$2,370,573
of which government grants
$2,328,331
Membership dues
$112
Program service revenue
$527,179
Investment income
$72,314
Net rental income
$85,139
Net income from fundraising events
-$45,948
Net income from sales of inventory
-$2,712
Other revenue
$105,951

Expenses

Grants and similar amounts paid
$0
Benefits paid to members
$46,466
Other salaries and wages
$1,262,096
Salaries, compensation and benefits (total)
$1,618,736
Professional fundraising fees
$0
Accounting fees
$82,280
Occupancy
$85,585
Travel
$141,989
Depreciation
$351,959
Program services (functional)
$2,346,497
Management and general (functional)
$344,996
Fundraising (functional)
$16,288

Balance sheet and other

Total assets, start of year
$4,451,466
Total assets, end of year
$4,759,762
Total liabilities, end of year
$228,004
Net assets, end of year
$4,531,758
Land, buildings and equipment
$2,636,503
Publicly traded securities
$80,348
Net assets without donor restrictions
$4,531,758
Gross receipts
$3,244,102
Employees
58
Volunteers
100
Year formed
1921
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
JAMES FACCIOLODIRECTOR
Trustee or director
5$578
KEVIN BROCKDIRECTOR
Trustee or director
5$0
GERALD DOUGHERTYDIRECTOR
Trustee or director
5$0
HEATHER FACCIOLORECORDING SE
Trustee or director, Officer
5$0
JOHN J JANKOWSKI JRASST. TREAS.
Trustee or director, Officer
5$0
JOHN R SMITH SRVICE PRES
Trustee or director, Officer
10$0
TIMOTHY SWANSONDIRECTOR
Trustee or director
5$0
HEATHER WIKTOROWICZMEMBERSHIP S
Trustee or director, Officer
5$0
MICHAEL WIKTOROWICZPRESIDENT
Trustee or director
10$0
WILLIAM WISMERTREASURER
Trustee or director, Officer
5$0
990 for the year ended December 31, 2024: 10 people
NameTitleHours / weekCompensation
KEVIN BROCKDIRECTOR
Trustee or director
5$0
JAMES CALHOUNDIRECTOR
Trustee or director
5$0
GERALD DOUGHERTYDIRECTOR
Trustee or director
5$0
HEATHER FACCIOLORECORDING SE
Trustee or director, Officer
5$0
JOSH GILESDIRECTOR
Trustee or director
5$0
JOHN J JANKOWSKI JRASST. TREAS.
Trustee or director, Officer
5$0
JOHN R SMITH SRVICE PRES
Trustee or director, Officer
10$0
HEATHER WIKTOROWICZMEMBERSHIP S
Trustee or director, Officer
5$0
MICHAEL WIKTOROWICZPRESIDENT
Trustee or director
10$0
WILLIAM WISMERTREASURER
Trustee or director, Officer
5$0
990 for the year ended December 31, 2023: 10 people
NameTitleHours / weekCompensation
JAMES CALHOUNDIRECTOR
Trustee or director
5$0
GERALD DOUGHERTYDIRECTOR
Trustee or director
5$0
HEATHER FACCIOLORECORDING SE
Trustee or director, Officer
5$0
JOHN J JANKOWSKI JRASST. TREAS.
Trustee or director, Officer
5$0
JACK PARISIDIRECTOR
Trustee or director
5$0
JOHN R SMITH SRVICE PRES
Trustee or director, Officer
10$0
TIM SWANSONDIRECTOR
Trustee or director
5$0
HEATHER WIKTOROWICZMEMBERSHIP S
Trustee or director, Officer
5$0
MICHAEL WIKTOROWICZPRESIDENT
Trustee or director
10$0
WILLIAM WISMERTREASURER
Trustee or director, Officer
5$0

Address and contacts

Address (IRS master file)
1107 KIRKWOOD HWY, WILMINGTON, DE 19805-2117
Principal officer (990 for 2025)
MICHAEL WIKTOROWICZ, 1107 KIRKWOOD HIGHWAY, WILMINGTON, DE 19805
Signed the 990
MICHAEL WIKTOROWICZ, PRESIDENT
Phone
(302) 999-0183
Return prepared by
SPARANO VINCELETTE & JOINER CPA'S

Mission

TO PROVIDE FIRE PROTECTION AND EMERGENCY MEDICAL SERVICES TO COMMUNITIES IN ITS IMMEDIATE LOCATION AND TO SUPPORT THE NEARBY VOLUNTEER FIRE COMPANIES AND THE COMMUNITIES THEY SERVE. IN ADDITION, THEIR MEMBERS WORK WITH THE COMMUNITY TO PROMOTE FIRE SAFETY EDUCATION, PROTECT LIFE AND PROPERTY.

990 for the year ended December 31, 2025

Program accomplishments

  • TO PROVIDE FIRE PROTECTION AND EDUCATE THE PUBLIC ON FIRE SAFETY
    Expenses $573,012
  • TO PROVIDE EMERGENCY MEDICAL SERVICES AND AMBULANCE TRANSPORT
    Expenses $1,773,485 · revenue $527,179

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
51-0109098
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
2024
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$4,759,762
Income (IRS master file)
$3,244,102

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$3,076,017$2,707,781$4,759,762XML
990December 2024$2,467,738$2,619,199$4,451,466XML
990December 2023$2,023,391$2,162,980$4,676,257XML
990December 2022$2,377,199$1,905,352$4,398,317IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2019–––IRS
990December 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 51-0109098).

Questions about ELSMERE FIRE CO NO 1

What is the EIN of ELSMERE FIRE CO NO 1?
The employer identification number (EIN) of ELSMERE FIRE CO NO 1 is 51-0109098.
Is ELSMERE FIRE CO NO 1 tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2024.
Are donations to ELSMERE FIRE CO NO 1 tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does ELSMERE FIRE CO 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 ELSMERE FIRE CO 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 ELSMERE FIRE CO 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 ELSMERE FIRE CO NO 1?
The 990 for the year ended December 31, 2025 names MICHAEL WIKTOROWICZ.
Who are the officers and directors of ELSMERE FIRE CO NO 1?
The 990 for the year ended December 31, 2025 lists 10 people; 1 received compensation from the organization, the highest $578 (JAMES FACCIOLO, DIRECTOR).
How much revenue does ELSMERE FIRE CO NO 1 have?
On its 990 for the year ended December 31, 2025 it reported revenue of $3,076,017, expenses of $2,707,781 and total assets of $4,759,762 at year end.

Other nonprofits in WILMINGTON

All nonprofits in WILMINGTON · Delaware · Public safety, disaster preparedness and relief