Nonprofit · EIN 51-0265685
LEIPSIC VOLUNTEER FIRE COMPANY INC
Tax-exempt · LEIPSIC, DE 19901
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $1,404,668 | $1,141,620 | $263,048 | $9,003,021 | $512,985 | $8,490,036 |
| December 31, 2024 | 990 | $1,958,768 | $948,072 | $1,010,696 | $8,014,928 | $2,797 | $8,012,131 |
| December 31, 2023 | 990 | $737,376 | $1,074,737 | -$337,361 | $7,488,464 | $11,447 | $7,477,017 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $999,998
- of which government grants
- $993,523
- Program service revenue
- $177,098
- Investment income
- $254,247
- Net rental income
- -$27,825
- Net gain from sales of assets
- $43,463
- Net income from fundraising events
- $1,025
- Other revenue
- -$26,675
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $35,338
- Other salaries and wages
- $517,470
- Salaries, compensation and benefits (total)
- $611,680
- Professional fundraising fees
- $0
- Legal fees
- $3,700
- Accounting fees
- $26,230
- Occupancy
- $34,898
- Travel
- $129
- Depreciation
- $196,122
- Program services (functional)
- $865,410
- Management and general (functional)
- $276,210
Balance sheet and other
- Total assets, start of year
- $8,014,928
- Total assets, end of year
- $9,003,021
- Total liabilities, end of year
- $512,985
- Net assets, end of year
- $8,490,036
- Land, buildings and equipment
- $1,798,039
- Publicly traded securities
- $4,782,715
- Net assets without donor restrictions
- $8,488,501
- Net assets with donor restrictions
- $1,535
- Gross unrelated business income
- -$27,825
- Gross receipts
- $1,857,635
- Employees
- 43
- Volunteers
- 45
- Year formed
- 1947
- 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.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WILLIAM CLEVENGER | VICE-PRESIDENT Trustee or director, Officer | 2 | $15,573 |
| MIKE CHILLAS | PRESIDENT Trustee or director, Officer | 2 | $12,851 |
| RONALD VIRDIN JR | DIRECTOR Trustee or director | 2 | $6,914 |
| SAMANTHA GRIMMINGER | SECRETARY Trustee or director, Officer | 4 | $0 |
| BARBARA VIRDIN | TREASURER Trustee or director, Officer | 6 | $0 |
| CONNIE LUFF | DIRECTOR Trustee or director | 2 | $0 |
| MICHAEL BOOTS | DIRECTOR Trustee or director | 2 | $0 |
| QUINTIN BOOTS | DEPUTY CHIEF/DIRECTOR Trustee or director | 2 | $0 |
| HARRY MARSHALL | DIRECTOR Trustee or director | 2 | $0 |
| MICHAEL PAREZAN | DIRECTOR Trustee or director | 2 | $0 |
| JEREMY VIRDIN | FIRE CHIEF Trustee or director, Officer | 2 | $0 |
990 for the year ended December 31, 2024: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WILLIAM CLEVENGER | VICE-PRESIDENT Trustee or director, Officer | 2 | $33,927 |
| MIKE CHILLAS | PRESIDENT Trustee or director, Officer | 2 | $26,604 |
| RONALD VIRDIN JR | DIRECTOR Trustee or director | 2 | $7,043 |
| SAMANTHA GRIMMINGER | SECRETARY Trustee or director, Officer | 4 | $0 |
| BARBARA VIRDIN | TREASURER Trustee or director, Officer | 6 | $0 |
| CONNIE LUFF | DIRECTOR Trustee or director | 2 | $0 |
| MICHAEL BOOTS | DIRECTOR Trustee or director | 2 | $0 |
| QUINTIN BOOTS | DIRECTOR Trustee or director | 2 | $0 |
| HARRY MARSHALL | DIRECTOR Trustee or director | 2 | $0 |
| MICHAEL PAREZAN | DIRECTOR Trustee or director | 2 | $0 |
| JEREMY VIRDIN | FIRE CHIEF Trustee or director, Officer | 2 | $0 |
990 for the year ended December 31, 2023: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MIKE CHILLAS | PRESIDENT Trustee or director, Officer | 2 | $25,309 |
| RONALD VIRDIN | DIRECTOR Trustee or director | 2 | $9,690 |
| CHRIS JOHNSON SR | DIRECTOR Trustee or director | 2 | $7,595 |
| MAGGIE VALENCIA | VICE-PRESIDENT Trustee or director, Officer | 2 | $3,297 |
| JESSICA JOHNSON | SECRETARY Trustee or director, Officer | 4 | $0 |
| BARBARA VIRDIN | TREASURER Trustee or director, Officer | 6 | $0 |
| CONNIE LUFF | DIRECTOR Trustee or director | 2 | $0 |
| MICHAEL GRECO | DIRECTOR Trustee or director | 2 | $0 |
| HARRY MARSHALL | DIRECTOR Trustee or director | 2 | $0 |
| JEREMY VIRDIN | DIRECTOR Trustee or director | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 318 MAIN ST, LEIPSIC, DE 19901-1707
- Principal officer (990 for 2025)
- BARBARA VIRDIN, 318 MAIN STREET, LEIPSIC, DE 19901
- Signed the 990
- BARBARA VIRDIN, TREASURER
- Phone
- (302) 674-0829
- Return prepared by
- LUFF & ASSOCIATES PA
Mission
VOLUNTEER FIRE AND RESCUE COMPANY
Program accomplishments
- PROVIDE VOLUNTEER FIRE & RESCUE SERVICES FOR A POPULATION OF APPROXIMATELY 2,500.Expenses $865,410 · revenue $1,203,303
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
- 51-0265685
- 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
- Category (NTEE)
- Public safety, disaster preparedness and relief (M24Z)
- Assets (IRS master file)
- $9,003,021
- Income (IRS master file)
- $1,857,635
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $1,404,668 | $1,141,620 | $9,003,021 | XML |
| 990-T | December 2025 | – | – | – | IRS |
| 990 | December 2024 | $1,958,768 | $948,072 | $8,014,928 | XML |
| 990-T | December 2024 | – | – | – | IRS |
| 990 | December 2023 | $737,376 | $1,074,737 | $7,488,464 | XML |
| 990-T | December 2023 | – | – | – | IRS |
| 990 | December 2022 | $1,126,272 | $953,400 | $7,215,359 | IRS |
| 990-T | December 2022 | – | – | – | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990-T | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990-T | December 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 51-0265685).
Questions about LEIPSIC VOLUNTEER FIRE COMPANY INC
- What is the EIN of LEIPSIC VOLUNTEER FIRE COMPANY INC?
- The employer identification number (EIN) of LEIPSIC VOLUNTEER FIRE COMPANY INC is 51-0265685.
- Is LEIPSIC VOLUNTEER FIRE COMPANY INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1991.
- Are donations to LEIPSIC VOLUNTEER FIRE COMPANY INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LEIPSIC VOLUNTEER FIRE COMPANY INC 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 LEIPSIC VOLUNTEER FIRE COMPANY INC 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 LEIPSIC VOLUNTEER FIRE COMPANY INC 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 LEIPSIC VOLUNTEER FIRE COMPANY INC?
- The 990 for the year ended December 31, 2025 names BARBARA VIRDIN.
- Who are the officers and directors of LEIPSIC VOLUNTEER FIRE COMPANY INC?
- The 990 for the year ended December 31, 2025 lists 11 people; 3 received compensation from the organization, the highest $15,573 (WILLIAM CLEVENGER, VICE-PRESIDENT).
- How much revenue does LEIPSIC VOLUNTEER FIRE COMPANY INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $1,404,668, expenses of $1,141,620 and total assets of $9,003,021 at year end.