Hilton Fire Department Inc.

“Amy Lissow is the Secretary and Mike Lissow is a Board member. The two are brother and sister. One does not have direct authority over the other. Mike Lissow is a member of the Board of Directors, who as a group appoints the Secretary and determines compensation for the fiscal year.”

“All members of the department are eligible to vote on motions and elect Board officers.”

“Members have voting powers.”

“Members have voting powers.”

“The Form 990 tax return is provided to the Board officers prior to filing. It is made available to members upon request.”

“Members are reminded of their obligations annually. All discipline of the members is subject to the approval by the membership.”

“The Secretary and Treasurer are compensated for their duties. The compensation for both individuals is a budgeted line item and is subject to review by members of the organization at the annual budget meeting.”

“The Secretary and Treasurer are compensated for their duties. The compensation for both individuals is a budgeted line item and is subject to review by members of the organization at the annual budget meeting.”

“All governing documents are available upon request.”

“Line 11a - Unrecognized Gain:The department donated a 2008 Polaris Ranger off-road vehicle (ORV) and trailer to the Hilton Parma Fire District in October 2021. The combined fair value of the ORV and trailer is estimated at $6,500. The ORV and trailer were nearly fully depreciated at the time of donation, with remaining depreciable basis of $454. An unrecognized gain is reported to reflect the excess of estimated fair value of the ORV and trailer over depreciable cost basis at the time of donation. The estimated fair value of the ORV and trailer is included in Part IX, Line 1, Grants and Other Assistance to Domestic Organizations and Domestic Governments. The result of this is $454 of net expense, which is equal to the loss that would be reported had the department disposed of the assets.”

“Part IX, Line 1 - Grants and Other Assistance to Domestic Organizations:The Line 1 reported value includes the estimated fair value of the 2008 Polaris Ranger off-road vehicle and trailer that is reported in Schedule I, Grants and Other Assistance to Organizations, Governments, and Individuals in the United States.”

“Schedule B, Schedule of Contributors:The department is part of the Hilton Parma Fire District. The Hilton Parma Fire District receives fire insurance premiums from New York State. The Hilton Parma Fire District signs these funds over to the department upon receipt. The total amount received by the department during the fiscal year is included in Schedule B. No other contributions received during the fiscal year satisfy the reporting requirements for Schedule B. --------------------------------------------------------------------------------------Schedule I, Grants and Other Assistance to Organizations, Governments, and Individuals in the United States; Part II, Line 1, Column C:The name of the governmental entity is the Hilton Parma Fire District. The Fire District serves the towns of Parma, Clarkson, Hamlin, and Greece, along with the applicable villages, in the State of New York.”