Nonprofit · EIN 94-2666148
FERNDALE VOLUNTEER FIRE DEPARTMENT
Tax-exempt · FERNDALE, CA 95536
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $97,217 | $219,248 | -$122,031 | $326,802 | – | $326,802 |
| December 31, 2024 | 990-EZ | $98,853 | $63,229 | $35,624 | $448,833 | – | $448,833 |
| December 31, 2023 | 990-EZ | $93,816 | $39,936 | $53,880 | $413,209 | – | $413,209 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $90,244
- Investment income
- $6,973
Expenses
- Benefits paid to members
- $10,483
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $450
- Occupancy
- $3,902
- Other expenses
- $204,413
- Program services (functional)
- $213,937
Balance sheet and other
- Total assets, start of year
- $448,833
- Total assets, end of year
- $326,802
- Total liabilities, end of year
- –
- Net assets, end of year
- $326,802
- Cash, savings and investments
- $260,217
- Gross receipts
- $97,217
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOSH SMITH | TREASURER | 2 | $0 |
| DENNIS DELBIAGGIO | FIRE CHIEF | 2 | $0 |
| JERRY LEMA | ASSISTANT CH | 1 | $0 |
| RICK NICHOLSON | ASSISTANT CH | 1 | $0 |
990-EZ for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOSH SMITH | TREASURER | 2 | $0 |
| DENNIS DELBIAGGIO | FIRE CHIEF | 2 | $0 |
| JERRY LEMA | ASSISTANT CH | 1 | $0 |
| RICK NICHOLSON | ASSISTANT CH | 1 | $0 |
990-EZ for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOSH SMITH | TREASURER | 2 | $0 |
| DENNIS DELBIAGGIO | FIRE CHIEF | 2 | $0 |
| JERRY LEMA | ASSISTANT CH | 1 | $0 |
| RICK NICHOLSON | ASSISTANT CH | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 485, FERNDALE, CA 95536-0485
- Mailing address (990-N for 2020)
- PO BOX 485, FERNDALE CA 95536
- Principal officer (990-N for 2020)
- JOSH SMITH, PO BOX 485, FERNDALE CA 95536
- Signed the 990-EZ
- JOSH SMITH, TREASURER
- Return prepared by
- AYCOCK AND EDGMON CPA
California records
California keeps its own records of charities and corporations. Search them by EIN 94-2666148 or by the name FERNDALE VOLUNTEER 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
TO PROVIDE SCHOOLS, DRILLS, AND OTHER TRAINING FOR FIRE FIGHTING AND EMERGENCY MEDICAL CARE.
Program accomplishments
- SCHOOLS, DRILLS, AND TRAINING FOR FIRE FIGHTING VOLUNEEERS AND EMERGENCY MEDICAL CARE VOLUNTEERS.Expenses $213,937
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-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 94-2666148
- 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
- 1994
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $326,802
- Income (IRS master file)
- $97,217
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $97,217 | $219,248 | $326,802 | IRS |
| 990-EZ | December 2024 | $98,853 | $63,229 | $448,833 | IRS |
| 990-EZ | December 2023 | $93,816 | $39,936 | $413,209 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-N for 2020 Officer: JOSH SMITH | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: JOSH SMITH | December 31, 2019 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2018 Officer: JOSH SMITH | December 31, 2018 | ≤ $50,000 receipts | – | – | e-Postcard |
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 94-2666148).
Questions about FERNDALE VOLUNTEER FIRE DEPARTMENT
- What is the EIN of FERNDALE VOLUNTEER FIRE DEPARTMENT?
- The employer identification number (EIN) of FERNDALE VOLUNTEER FIRE DEPARTMENT is 94-2666148.
- Is FERNDALE VOLUNTEER FIRE DEPARTMENT tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1994.
- Are donations to FERNDALE VOLUNTEER FIRE DEPARTMENT tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FERNDALE VOLUNTEER FIRE DEPARTMENT 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 FERNDALE VOLUNTEER 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 FERNDALE VOLUNTEER FIRE DEPARTMENT last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of FERNDALE VOLUNTEER FIRE DEPARTMENT?
- The 990-N for 2020 names JOSH SMITH.
- Who are the officers and directors of FERNDALE VOLUNTEER FIRE DEPARTMENT?
- The 990-EZ for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does FERNDALE VOLUNTEER FIRE DEPARTMENT have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $97,217, expenses of $219,248 and total assets of $326,802 at year end.
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- SPIRIT OF FERNDALE EIN 85-2905512 · last filed 990 for 2025
- FERNDALE MUSEUM INC EIN 94-2418047 · last filed 990 for 2025