Nonprofit · EIN 94-2498289
TWO ROCK FIRE DEPARTMENT
Tax-exempt · PETALUMA, CA 94952
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $37,993 | $22,926 | $15,067 | $726,338 | $12,389 | $713,949 |
| December 31, 2024 | 990 | $73,568 | $65,563 | $8,005 | $717,885 | $19,003 | $698,882 |
| December 31, 2023 | 990 | $79,405 | $33,659 | $45,746 | $716,851 | $25,976 | $690,875 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $9,606
- Program service revenue
- $18,200
- Investment income
- $1,471
- Net income from fundraising events
- $8,716
- Other revenue
- $8,716
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $546
- Depreciation
- $237
- Program services (functional)
- $22,689
- Management and general (functional)
- $237
Balance sheet and other
- Total assets, start of year
- $717,885
- Total assets, end of year
- $726,338
- Total liabilities, end of year
- $12,389
- Net assets, end of year
- $713,949
- Land, buildings and equipment
- $5,573
- Net assets without donor restrictions
- $713,949
- Gross receipts
- $43,600
- Employees
- 0
- Volunteers
- 20
- State of legal domicile
- CA
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 |
|---|---|---|---|
| Ernest Nunes | President Trustee or director | 10 | $0 |
| Robin Soldati | Director Trustee or director | 0.5 | $0 |
| Robert Camozzi | Treasurer Trustee or director | 0.5 | $0 |
| Carl Graham | Director Trustee or director | 0.5 | $0 |
| Paul Martin | Vice President Trustee or director | 10 | $0 |
| Jeff Mathews | Director Trustee or director | 0.5 | $0 |
| Tomas Nunes | Secretary Trustee or director | 0.5 | $0 |
| Delmar Friedrichsen | Director Trustee or director | 0.5 | $0 |
| Steve Mafia | Director Trustee or director | 0.5 | $0 |
| Jon Little | Director Trustee or director | 0.5 | $0 |
| Lori Anello | Fire Chief Officer | 20 | $0 |
990 for the year ended December 31, 2024: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Ernest Nunes | President Trustee or director | 10 | $0 |
| Robin Soldati | Director Trustee or director | 0.5 | $0 |
| Robert Camozzi | Treasurer Trustee or director | 0.5 | $0 |
| Carl Graham | Director Trustee or director | 0.5 | $0 |
| Paul Martin | Vice President Trustee or director | 10 | $0 |
| Jeff Mathews | Director Trustee or director | 0.5 | $0 |
| Tomas Nunes | Secretary Trustee or director | 0.5 | $0 |
| Delmar Friedrichsen | Director Trustee or director | 0.5 | $0 |
| Steve Mafia | Director Trustee or director | 0.5 | $0 |
| Jon Little | Director Trustee or director | 0.5 | $0 |
| Lori Anello | Fire Chief Officer | 20 | $0 |
990 for the year ended December 31, 2023: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Ernest Nunes | President Trustee or director | 10 | $0 |
| Robin Soldati | Director Trustee or director | 0.5 | $0 |
| Robert Camozzi | Treasurer Trustee or director | 0.5 | $0 |
| Carl Graham | Director Trustee or director | 0.5 | $0 |
| Paul Martin | Vice President Trustee or director | 10 | $0 |
| Jeff Mathews | Director Trustee or director | 0.5 | $0 |
| Tomas Nunes | Secretary Trustee or director | 0.5 | $0 |
| Delmar Friedrichsen | Director Trustee or director | 0.5 | $0 |
| Steve Mafia | Director Trustee or director | 0.5 | $0 |
| Jon Little | Director Trustee or director | 0.5 | $0 |
| Lori Anello | Fire Chief Officer | 20 | $0 |
Address and contacts
- Address (IRS master file)
- 7618 VALLEY FORD RD, PETALUMA, CA 94952-9661
- In care of
- % JILL MARTIN
- Principal officer (990 for 2025)
- Ernest Nunes, 7618 Valley Ford Road, Petaluma, CA 94952
- Signed the 990
- Ernest Nunes, President
- Phone
- (707) 763-7135
- Website
- tworockfire.com
- Return prepared by
- Jill Martin CPA
California records
California keeps its own records of charities and corporations. Search them by EIN 94-2498289 or by the name TWO ROCK FIRE DEPARTMENT.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
Enlist and train volunteer fire fighters. Repair and maintain fire trucks. Raise money to pay for equipment and training. Comply with county requirements.
Program accomplishments
- Community fire suppression and emergency response.Expenses $22,689
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. 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
- 94-2498289
- 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
- 2010
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Public safety, disaster preparedness and relief (M24)
- Assets (IRS master file)
- $726,338
- Income (IRS master file)
- $43,600
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $37,993 | $22,926 | $726,338 | XML |
| 990 | December 2024 | $73,568 | $65,563 | $717,885 | XML |
| 990 | December 2023 | $79,405 | $33,659 | $716,851 | XML |
| 990 | December 2022 | $97,072 | $56,351 | $689,851 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990-EZ | 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 94-2498289).
Questions about TWO ROCK FIRE DEPARTMENT
- What is the EIN of TWO ROCK FIRE DEPARTMENT?
- The employer identification number (EIN) of TWO ROCK FIRE DEPARTMENT is 94-2498289.
- Is TWO ROCK FIRE DEPARTMENT tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2010.
- Are donations to TWO ROCK FIRE DEPARTMENT tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does TWO ROCK FIRE DEPARTMENT file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of TWO ROCK FIRE DEPARTMENT 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 TWO ROCK FIRE DEPARTMENT 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 TWO ROCK FIRE DEPARTMENT?
- The 990 for the year ended December 31, 2025 names Ernest Nunes.
- Who are the officers and directors of TWO ROCK FIRE DEPARTMENT?
- The 990 for the year ended December 31, 2025 lists 11 people; 0 received compensation from the organization.
- How much revenue does TWO ROCK FIRE DEPARTMENT have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $37,993, expenses of $22,926 and total assets of $726,338 at year end.
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All nonprofits in PETALUMA · California · Public safety, disaster preparedness and relief