Civic Intelligence

Lake View Volunteer Fire Association

EIN 01-0682365 • 501(c)4 • Lake View, NY

Profile

Firefighters social organization

PO Box 321Lake View, NY 14085

www.lvfire.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

65th percentile

0.00x

Higher debt load relative to assets than 65% of similar nonprofits.

NTEE M24 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

65th percentile

0.00x

Higher debt load relative to revenue than 65% of similar nonprofits.

NTEE M24 • <$500k nonprofits • Source year 2024

Net Margin

18th percentile

-20%

Higher net margin than 18% of similar nonprofits.

NTEE M24 • <$500k nonprofits • Source year 2024

Top Officer Pay

91st percentile

$0

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

NTEE M24 • <$500k nonprofits • Source year 2024

Asset Growth

27th percentile

-4.8%

Faster asset growth than 27% of similar nonprofits.

NTEE M24 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

34th percentile

-9.8%

Faster revenue growth than 34% of similar nonprofits.

NTEE M24 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets65th percentile

Assets

Down

$295,660

Down $15,010 (-4.8%) from 2023

Liabilities

Up

$148

Up $148 from 2023

Net Assets

Down

$295,512

Down $15,158 (-4.9%) from 2023

Operations
Liabilities / Revenue65th percentileNet Margin18th percentile

Revenue

Down

$81,930

Down $8,923 (-9.8%) from 2023

Expenses

Up

$98,570

Up $21,362 (+28%) from 2023

Net Income

Down

-$16,640

Down $30,285 (-222%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth27th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$400K$300K$200K$100K$0Assets 2011: $203,968Liabilities 2011: $02011Assets 2012: $220,849Liabilities 2012: $02012Assets 2013: $246,286Liabilities 2013: $02013Assets 2014: $244,316Liabilities 2014: $02014Assets 2015: $252,962Liabilities 2015: $02015Assets 2016: $276,912Liabilities 2016: $02016Assets 2017: $305,407Liabilities 2017: $02017Assets 2018: $314,082Liabilities 2018: $02018Assets 2019: $330,610Liabilities 2019: $0Net Assets 2019: $330,6102019Assets 2020: $265,078Liabilities 2020: $0Net Assets 2020: $265,0782020Assets 2021: $288,248Liabilities 2021: $0Net Assets 2021: $288,2482021Assets 2022: $293,348Liabilities 2022: $0Net Assets 2022: $293,3482022Assets 2023: $310,670Liabilities 2023: $0Net Assets 2023: $310,6702023Assets 2024: $295,660Liabilities 2024: $148Net Assets 2024: $295,5122024

Highlighted filing

2024

Assets$295,660
Liabilities$148
Net Assets$295,512
Open 2024 Filing

Operations Trend

Revenue Growth34th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$200K$100K$0-$100KRevenue 2011: $85,987Expenses 2011: $72,556Net Income 2011: $13,4312011Revenue 2012: $85,837Expenses 2012: $71,551Net Income 2012: $14,2862012Revenue 2013: $86,737Expenses 2013: $69,103Net Income 2013: $17,6342013Revenue 2014: $85,515Expenses 2014: $89,094Net Income 2014: -$3,5792014Revenue 2015: $76,002Expenses 2015: $63,203Net Income 2015: $12,7992015Revenue 2016: $79,185Expenses 2016: $59,432Net Income 2016: $19,7532016Revenue 2017: $81,711Expenses 2017: $59,711Net Income 2017: $22,0002017Revenue 2018: $92,928Expenses 2018: $73,476Net Income 2018: $19,4522018Revenue 2019: $98,687Expenses 2019: $70,776Net Income 2019: $27,9112019Revenue 2020: $77,787Expenses 2020: $149,911Net Income 2020: -$72,1242020Revenue 2021: $59,699Expenses 2021: $46,326Net Income 2021: $13,3732021Revenue 2022: $75,796Expenses 2022: $55,192Net Income 2022: $20,6042022Revenue 2023: $90,853Expenses 2023: $77,208Net Income 2023: $13,6452023Revenue 2024: $81,930Expenses 2024: $98,570Net Income 2024: -$16,6402024

Highlighted filing

2024

Revenue$81,930
Expenses$98,570
Net Income-$16,640
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$295,660
Liabilities
$148
Net assets
$295,512
Revenue
$81,930
Expenses
$98,570
Net income
-$16,640
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.96$0.00$2.96$0.82$0.99$0.17
2023Detailed filing. Detailed filing data is available for this year.$3.11$0.00$3.11$0.91$0.77$0.14
2022Detailed filing. Detailed filing data is available for this year.$2.93$0.00$2.93$0.76$0.55$0.21
2021Detailed filing. Detailed filing data is available for this year.$2.88$0.00$2.88$0.60$0.46$0.13
2020Detailed filing. Detailed filing data is available for this year.$2.65$0.00$2.65$0.78$1.50$0.72
2019Detailed filing. Detailed filing data is available for this year.$3.31$0.00$3.31$0.99$0.71$0.28
2018Summary only. Only limited summary data is available for this year.$3.14$0.00$0.93$0.73$0.19
2017Summary only. Only limited summary data is available for this year.$3.05$0.00$0.82$0.60$0.22
2016Summary only. Only limited summary data is available for this year.$2.77$0.00$0.79$0.59$0.20
2015Summary only. Only limited summary data is available for this year.$2.53$0.00$0.76$0.63$0.13
2014Summary only. Only limited summary data is available for this year.$2.44$0.00$0.86$0.89$0.04
2013Summary only. Only limited summary data is available for this year.$2.46$0.00$0.87$0.69$0.18
2012Summary only. Only limited summary data is available for this year.$2.21$0.00$0.86$0.72$0.14
2011Summary only. Only limited summary data is available for this year.$2.04$0.00$0.86$0.73$0.13
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.2
Gross Receipts
$84,982
Mission and Program Overview

Mission

Firefighters social organization

Program Services

DescriptionGrantsExpenses
Social interaction with the community, including community events, parades and athletics with 48 active members and associate firefighters.$0$98,570
Compensation and Service Providers
Top Officer Pay91st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michael KrullInterm Financial SecretaryPT$0--
Jay FlemmingPresidentPT$0--
Colton MarinelliVice PresidentPT$0--
Stephen GartelmanTreasurerPT$0--
Melanie SchnorrSecretaryPT$0--
Jason PawlakInterm Vice PresidentPT$0--
Matthew JurekFinancial SecretaryPT$0--
Filing and Contact Details

Filer

Filer Name
Lake View Volunteer Fire Association
EIN
01-0682365
Phone
7166273400
Address
PO Box 321, Lake View, NY 14085

Signing Officer

Name
Steve Gartleman
Title
Treasurer
Phone
7166273400
Signed
2025-11-17
Discuss with paid preparer
Yes

Preparer

Firm
Kirisits & Associates CPAs PLLC
Address
1231 Delaware Avenue Suite 6, Buffalo, NY 14209
Preparer
Lisa M Kirisits CPA
Phone
7168810089
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 4 - Other Investment Income

“Description: Interest income. Amount: 3,008. Description: Dividend income. Amount: 7,628. Total Included on Form 990-EZ, line 4: 10,636.”

Form 990-EZ, Part I, Line 8 - Other Revenue

“Description: Miscellaneous income. Amount: 779. Description: General Income. Amount: 176. Total to Form 990-EZ, line 8: 955.”

Form 990-EZ, Part I, Line 16 - Other Expenses

“Description: Community Events. Amount: 62,512. Description: Installation. Amount: 11,213. Description: Insurance. Amount: 9,601. Description: Supplies. Amount: 318. Description: Miscellaneous. Amount: 2,832. Description: Athletics. Amount: 300. Description: Taxes. Amount: 846. Description: Capital improvements. Amount: 1,339. Description: Bank fee. Amount: 41. Total to Form 990-EZ, line 16: 89,002.”

Form 990-EZ, Part I, Line 20 - Other Changes in Net Assets

“Description: Change in annuity. Amount: 1,482.”

Form 990-EZ, Part II, Line 26 - Other Liabilities

“Description: Accounts Payable. Beg. of Year Amount: 0. End of Year Amount: 148.”

Raw XML Appendix144 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0Steve Gartleman
IRS990EZ/BooksInCareOfDetail/PhoneNum07166273400
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO Box 321
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Lakeview
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NY
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd014085
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0310670
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0295660
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/ContributionsGiftsGrantsEtcAmt073391
IRS990EZ/CostOrOtherBasisExpenseSaleAmt03052
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/EngagedInExcessBenefitTransInd00
IRS990EZ/ExcessOrDeficitForYearAmt0-16640
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt00
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0310670
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0295660
IRS990EZ/GainOrLossFromSaleOfAssetsAmt0-3052
IRS990EZ/GrossReceiptsAmt084982
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/InvestmentIncomeAmt010636
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MembershipDuesAmt00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0310670
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0295512
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0310670
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0295512
IRS990EZ/OccupancyRentUtltsAndMaintAmt09568
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt010.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt110.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt210.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt310.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt410.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt510.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt610.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Michael Krull
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Jay Flemming
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Colton Marinelli
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Stephen Gartelman
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Melanie Schnorr
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5Jason Pawlak
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6Matthew Jurek
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Interm Financial Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5Interm Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6Financial Secretary
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherChangesInNetAssetsAmt01482
IRS990EZ/OtherExpensesTotalAmt089002
IRS990EZ/OtherRevenueTotalAmt0955
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0Firefighters social organization
IRS990EZ/ProgramServiceRevenueAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Social interaction with the community, including community events, parades and athletics with 48 active members and associate firefighters.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt098570
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0NY
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0148
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt098570
IRS990EZ/TotalProgramServiceExpensesAmt098570
IRS990EZ/TotalRevenueAmt081930
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990EZ/WebsiteAddressTxt0www.lvfire.org
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description: Interest income. Amount: 3,008. Description: Dividend income. Amount: 7,628. Total Included on Form 990-EZ, line 4: 10,636.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Description: Miscellaneous income. Amount: 779. Description: General Income. Amount: 176. Total to Form 990-EZ, line 8: 955.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Description: Community Events. Amount: 62,512. Description: Installation. Amount: 11,213. Description: Insurance. Amount: 9,601. Description: Supplies. Amount: 318. Description: Miscellaneous. Amount: 2,832. Description: Athletics. Amount: 300. Description: Taxes. Amount: 846. Description: Capital improvements. Amount: 1,339. Description: Bank fee. Amount: 41. Total to Form 990-EZ, line 16: 89,002.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Description: Change in annuity. Amount: 1,482.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Description: Accounts Payable. Beg. of Year Amount: 0. End of Year Amount: 148.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 4 - Other Investment Income
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990-EZ, Part I, Line 8 - Other Revenue
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990-EZ, Part I, Line 16 - Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990-EZ, Part I, Line 20 - Other Changes in Net Assets
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990-EZ, Part II, Line 26 - Other Liabilities
TransferPrsnlBnftContractsDecl/DeclarationDesc0The organization did not, during the year, receive any funds, directly,or indirectly, to pay premiums on a personal benefit contract.The organization, did not, during the year, pay any premiums, directly,or indirectly, on a personal benefit contract.
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Steve Gartleman
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum07166273400
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Lake View Volunteer Fire Association
ReturnHeader/Filer/BusinessNameControlTxt0LAKE
ReturnHeader/Filer/EIN0010682365
ReturnHeader/Filer/PhoneNum07166273400
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 321
ReturnHeader/Filer/USAddress/CityNm0Lake View
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd014085
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0261689358
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Kirisits & Associates CPAs PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01231 Delaware Avenue Suite 6
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Buffalo
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd014209
ReturnHeader/PreparerPersonGrp/PhoneNum07168810089
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Lisa M Kirisits CPA
ReturnHeader/ReturnTs02025-11-17T15:07:11-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. NTEE M24 • <$500k nonprofits