Civic Intelligence

Piseco Volunteer Fire Department Inc

EIN 14-1739478 • 501(c)3 • Piseco, NY

Profile

Provide fire protection, firefighting, and emergency medical services to the piseco fire district which includes the town of arietta, hamilton county, ny.

PO Box 1Piseco, NY 12139
Siviq Scores

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

Liabilities / Assets

37th percentile

0.05x

Higher debt load relative to assets than 37% of similar nonprofits.

NTEE M24Z • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

49th percentile

0.35x

Higher debt load relative to revenue than 49% of similar nonprofits.

NTEE M24Z • $1M-$5M nonprofits • Source year 2025

Net Margin

33rd percentile

6.0%

Higher net margin than 33% of similar nonprofits.

NTEE M24Z • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

NTEE M24Z • $1M-$5M nonprofits • Source year 2025

Asset Growth

28th percentile

-0.0%

Faster asset growth than 28% of similar nonprofits.

NTEE M24Z • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

57th percentile

11%

Faster revenue growth than 57% of similar nonprofits.

NTEE M24Z • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Down

$1,328,360

Down $441 (-0.0%) from 2024

Liabilities

Down

$70,029

Down $7,732 (-9.9%) from 2024

Net Assets

Up

$1,258,331

Up $7,291 (+0.6%) from 2024

Revenue

Up

$198,980

Up $19,180 (+11%) from 2024

Expenses

Up

$187,104

Up $1,400 (+0.8%) from 2024

Net Income

Up

$11,876

Up $17,780 (+301%) from 2024

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $1,249,139Liabilities 2011: $138,718Net Assets 2011: $1,110,4212011Assets 2012: $1,252,148Liabilities 2012: $131,326Net Assets 2012: $1,120,8222012Assets 2013: $1,233,998Liabilities 2013: $123,610Net Assets 2013: $1,110,3882013Assets 2014: $1,248,963Liabilities 2014: $115,557Net Assets 2014: $1,133,4062014Assets 2015: $1,239,831Liabilities 2015: $107,152Net Assets 2015: $1,132,6792015Assets 2016: $1,255,647Liabilities 2016: $98,379Net Assets 2016: $1,157,2682016Assets 2017: $1,237,358Liabilities 2017: $89,222Net Assets 2017: $1,148,1362017Assets 2018: $1,341,915Liabilities 2018: $120,000Net Assets 2018: $1,221,9152018Assets 2019: $1,397,909Liabilities 2019: $113,429Net Assets 2019: $1,284,4802019Assets 2020: $1,435,114Liabilities 2020: $106,677Net Assets 2020: $1,328,4372020Assets 2021: $1,373,883Liabilities 2021: $99,740Net Assets 2021: $1,274,1432021Assets 2022: $1,364,372Liabilities 2022: $92,611Net Assets 2022: $1,271,7612022Assets 2023: $1,360,060Liabilities 2023: $85,287Net Assets 2023: $1,274,7732023Assets 2024: $1,328,801Liabilities 2024: $77,761Net Assets 2024: $1,251,0402024Assets 2025: $1,328,360Liabilities 2025: $70,029Net Assets 2025: $1,258,3312025

Highlighted filing

2025

Assets$1,328,360
Liabilities$70,029
Net Assets$1,258,331

Operations Trend

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

$600K$400K$200K$0-$200K-$400KRevenue 2011: $176,476Expenses 2011: $178,761Net Income 2011: -$2,2852011Revenue 2012: $155,701Expenses 2012: $148,115Net Income 2012: $7,5862012Revenue 2013: $148,068Expenses 2013: $146,904Net Income 2013: $1,1642013Revenue 2014: $162,205Expenses 2014: $155,532Net Income 2014: $6,6732014Revenue 2015: $158,655Expenses 2015: $161,631Net Income 2015: -$2,9762015Revenue 2016: $168,139Expenses 2016: $144,675Net Income 2016: $23,4642016Revenue 2017: $175,352Expenses 2017: $185,821Net Income 2017: -$10,4692017Revenue 2018: $238,445Expenses 2018: $390,847Net Income 2018: -$152,4022018Revenue 2019: $206,792Expenses 2019: $149,392Net Income 2019: $57,4002019Revenue 2020: $198,851Expenses 2020: $141,142Net Income 2020: $57,7092020Revenue 2021: $169,063Expenses 2021: $282,376Net Income 2021: -$113,3132021Revenue 2022: $169,833Expenses 2022: $406,785Net Income 2022: -$236,9522022Revenue 2023: $236,966Expenses 2023: $253,986Net Income 2023: -$17,0202023Revenue 2024: $179,800Expenses 2024: $185,704Net Income 2024: -$5,9042024Revenue 2025: $198,980Expenses 2025: $187,104Net Income 2025: $11,8762025

Highlighted filing

2025

Revenue$198,980
Expenses$187,104
Net Income$11,876

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.33$0.07$1.26$0.20$0.19$0.01
2024Detailed filing. Detailed filing data is available for this year.$1.33$0.08$1.25$0.18$0.19$0.01
2023Detailed filing. Detailed filing data is available for this year.$1.36$0.09$1.27$0.24$0.25$0.02
2022Detailed filing. Detailed filing data is available for this year.$1.36$0.09$1.27$0.17$0.41$0.24
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.37$0.10$1.27$0.17$0.28$0.11
2020Summary only. Only limited summary data is available for this year.$1.44$0.11$1.33$0.20$0.14$0.06
2019Summary only. Only limited summary data is available for this year.$1.40$0.11$1.28$0.21$0.15$0.06
2018Summary only. Only limited summary data is available for this year.$1.34$0.12$1.22$0.24$0.39$0.15
2017Summary only. Only limited summary data is available for this year.$1.24$0.09$1.15$0.18$0.19$0.01
2016Summary only. Only limited summary data is available for this year.$1.26$0.10$1.16$0.17$0.14$0.02
2015Summary only. Only limited summary data is available for this year.$1.24$0.11$1.13$0.16$0.16$0.00
2014Summary only. Only limited summary data is available for this year.$1.25$0.12$1.13$0.16$0.16$0.01
2013Summary only. Only limited summary data is available for this year.$1.23$0.12$1.11$0.15$0.15$0.00
2012Summary only. Only limited summary data is available for this year.$1.25$0.13$1.12$0.16$0.15$0.01
2011Summary only. Only limited summary data is available for this year.$1.25$0.14$1.11$0.18$0.18$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
Jul 21, 2025
Return Version
2024v5.2
Gross Receipts
$237,129
Mission and Program Overview

Mission

Provide fire protection, firefighting, and emergency medical services to the piseco fire district which includes the town of arietta, hamilton county, ny.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,251,040$1,258,331▲ $7,291
Savings and Temporary Cash Investments$499,570$549,155▲ $49,585
Land, Buildings, and Equipment, Net$284,800$284,800→ $0
Cash and Non-Interest-Bearing Accounts$49,700$52,052▲ $2,352
Total Assets$1,328,801$1,328,360▼ $441
Other Assets Total$494,731$442,353▼ $52,378
Liabilities
Mortgage Notes Payable Secured by Investment Property$77,761$70,029▼ $7,732
Total Liabilities$77,761$70,029▼ $7,732
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,251,040$1,258,331▲ $7,291
Total Liabilities and Net Assets / Fund Balance$1,328,801$1,328,360▼ $441

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$197,700-$197,700
Land$87,100-$87,100
Other Assets Org$442,353--
Compensation and Service Providers

Board Members and Trustees

NameTitle
-President
-Vice-president
-Trustee
-Secretary
-Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$25,362
Program Service Revenue
$159,677
Investment Income
$3,177
Other Revenue
$10,764
All Other Contributions
$13,589
Change in Net Assets
$11,876
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$133,864
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$58,711--$58,711
Benefits to Members$53,240--$53,240
Insurance$18,624--$18,624
Other Expenses$5,409--$5,409
Payments to Affiliates$3,831--$3,831
Office Expenses$2,150--$2,150
Interest$2,138--$2,138
All Other Expenses$489--$489
Total Functional Expenses$187,104$0$0$187,104
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$45,303
Fundraising Direct Expenses$38,149
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Harley raffle BBQ$45,303$45,303-$45,303
Total Events$45,303$45,303$38,149$7,154
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 2

Form 990, Part VI, Line 2 THE FIRE DEPARTMENT COVERS A DISTRICT WITH A YEAR-ROUND POPULATION OF APPROX 285 RESIDENTS WITH OVER 10 OF THOSE BEING MEMBERS OF THE FIRE DEPARTMENT BECAUSE OF THAT DENSITY OF REPRESENTATION, IT IS INEVITABLE AND UNAVOIDABLE TO HAVE MULTIPLE INTANCES OF PARENT/CHILD, HUSBAND/WIFE, AND SIBLING MEMBERS.

Form 990, Part VI, Line 6

Form 990, Part VI, Line 6 THE FIRE DEPARTMENT IS A MEMBERSHIP ORGANIZATION ALL FIREFIGHTERS AND EMS RESPONDERS ARE DEPARTMENT MEMBERS.

Form 990, Part VI, Line 7A

Form 990, Part VI, Line 7A THE FIRE DEPARTMENT MEMBERSHIP ELECTS THE BOARD OF TRUSTEES.

Form 990, Part VI, Line 7B

Form 990, Part VI, Line 7B THE FULL MEMBERSHIP APPROVES MAJOR EXPENDITURES, ELECTION OF DEPARTMENT OFFICERS AND TRUSTEES, AND ADMISSION OR EXPULSION OF MEMBERS.

Form 990, Part VI, Line 8B

Form 990, Part VI, Line 8B MOST COMMITTEES DOCUMENT THEIR PROCEEDINGS AND DECISIONS HOWEVER, SOME AD HOC COMMITTEES ONLY REPORT THEIR RESULTS OR DECISIONS AT A GENERAL MEMBERSHIP MEETING WHICH ARE DOCUMENTED IN THE MINUTES OF THOSE MEETINGS.

Form 990, Part VI, Line 11B

Form 990, Part VI, Line 11B PREPARATION OF THE FORM 990 IS A COLLABORATIVE PROCESS WITH FINANCIAL INPUTS FROM THE RESPECTIVE TREASURERS OF THE FIRE SERVICE AND AMBULANCE SERVICE COPIES OF FINAL SUBMISSIONS ARE PROVIDED TO ALL DEPARTMENT OFFICERS AND ARE AVAILABLE TO ALL MEMBERS OR THE GENERAL PUBLIC FOR REVIEW, IF REQUESTED.

Form 990, Part VI, Line 19

Form 990, Part VI, Line 19 ALL FINANCIAL STATEMENTS AND RELATED DOCUMENTS ARE AVAILABLE TO ANY MEMBER, ANY RESIDENT OF THE FIRE DISTRICT, OR THE GENERAL PUBLIC, IF REQUESTED.

Filing and Contact Details

Filer

Filer Name
Piseco Volunteer Fire Department Inc
EIN
14-1739478
In Care Of
% JODIE SMALL
Phone
5185485255
Address
PO BOX 1, PISECO, NY 12139

Signing Officer

Name
Jonathan D Lane
Title
President
Phone
5185485255
Signed
2025-07-21
Discuss with paid preparer
No

Organization Details

Principal Officer
Jonathan D Lane
Formed
1947
Legal Domicile
Ny
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
29
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Form 990, Part XI, Line 9 ANNUAL ALLOCATIONS TO RESERVE ACCOUNTS FOR FIRE VEHICLES AND APPARATUS REPLACEMENT WITH NO REQUIRED PURCHASE RESULTING IN FURTHER BALANCE GROWTH, AS PLANNED.

Raw XML AppendixShowing 400 of 410 raw XML fields

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990, Part VI, Line 2 THE FIRE DEPARTMENT COVERS A DISTRICT WITH A YEAR-ROUND POPULATION OF APPROX 285 RESIDENTS WITH OVER 10 OF THOSE BEING MEMBERS OF THE FIRE DEPARTMENT BECAUSE OF THAT DENSITY OF REPRESENTATION, IT IS INEVITABLE AND UNAVOIDABLE TO HAVE MULTIPLE INTANCES OF PARENT/CHILD, HUSBAND/WIFE, AND SIBLING MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Form 990, Part VI, Line 6 THE FIRE DEPARTMENT IS A MEMBERSHIP ORGANIZATION ALL FIREFIGHTERS AND EMS RESPONDERS ARE DEPARTMENT MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Form 990, Part VI, Line 7A THE FIRE DEPARTMENT MEMBERSHIP ELECTS THE BOARD OF TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Form 990, Part VI, Line 7B THE FULL MEMBERSHIP APPROVES MAJOR EXPENDITURES, ELECTION OF DEPARTMENT OFFICERS AND TRUSTEES, AND ADMISSION OR EXPULSION OF MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Form 990, Part VI, Line 8B MOST COMMITTEES DOCUMENT THEIR PROCEEDINGS AND DECISIONS HOWEVER, SOME AD HOC COMMITTEES ONLY REPORT THEIR RESULTS OR DECISIONS AT A GENERAL MEMBERSHIP MEETING WHICH ARE DOCUMENTED IN THE MINUTES OF THOSE MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Form 990, Part VI, Line 11B PREPARATION OF THE FORM 990 IS A COLLABORATIVE PROCESS WITH FINANCIAL INPUTS FROM THE RESPECTIVE TREASURERS OF THE FIRE SERVICE AND AMBULANCE SERVICE COPIES OF FINAL SUBMISSIONS ARE PROVIDED TO ALL DEPARTMENT OFFICERS AND ARE AVAILABLE TO ALL MEMBERS OR THE GENERAL PUBLIC FOR REVIEW, IF REQUESTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Form 990, Part VI, Line 19 ALL FINANCIAL STATEMENTS AND RELATED DOCUMENTS ARE AVAILABLE TO ANY MEMBER, ANY RESIDENT OF THE FIRE DISTRICT, OR THE GENERAL PUBLIC, IF REQUESTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Form 990, Part XI, Line 9 ANNUAL ALLOCATIONS TO RESERVE ACCOUNTS FOR FIRE VEHICLES AND APPARATUS REPLACEMENT WITH NO REQUIRED PURCHASE RESULTING IN FURTHER BALANCE GROWTH, AS PLANNED.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 2
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part XI, Line 9
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