Civic Intelligence

Upper Mountain Fire Company of Lewiston New York Inc

990 • Fiscal year 2024 • EIN 16-1431788

Apr 01, 2023 to Mar 31, 2024 • Filed on Feb 06, 2025

839 Moyer RdLewiston, NY 14092

(716) 297-0330

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

50th percentile

0.09x

Higher debt load relative to assets than 50% of similar nonprofits.

2024 filings • NTEE M24 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

62nd percentile

0.66x

Higher debt load relative to revenue than 62% of similar nonprofits.

2024 filings • NTEE M24 • $1M-$5M nonprofits • Source year 2024

Net Margin

73rd percentile

34%

Higher net margin than 73% of similar nonprofits.

2024 filings • NTEE M24 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

74th percentile

$0

Higher top officer pay than 74% of similar nonprofits.

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

2024 filings • NTEE M24 • $1M-$5M nonprofits • Source year 2024

Asset Growth

54th percentile

5.0%

Faster asset growth than 54% of similar nonprofits.

2024 filings • NTEE M24 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

7th percentile

-24%

Faster revenue growth than 7% of similar nonprofits.

2024 filings • NTEE M24 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$2,956,530

Up $142,000 (+5.0%) from 2023

Net Assets

Up

$2,680,680

Up $149,821 (+5.9%) from 2023

Liabilities

Down

$275,850

Down $7,821 (-2.8%) from 2023

Revenue

Down

$419,278

Down $131,765 (-24%) from 2023

Expenses

Down

$277,656

Down $62,926 (-18%) from 2023

Net Income

Down

$141,622

Down $68,839 (-33%) from 2023

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$4.0M$3.0M$2.0M$1.0M$0Assets 2014: $1,600,932Liabilities 2014: $9,604Net Assets 2014: $1,591,3282014Assets 2015: $1,681,836Liabilities 2015: $17,010Net Assets 2015: $1,664,8262015Assets 2016: $1,752,046Liabilities 2016: $13,975Net Assets 2016: $1,738,0712016Assets 2017: $1,872,013Liabilities 2017: $31,651Net Assets 2017: $1,840,3622017Assets 2018: $1,893,455Liabilities 2018: $4,411Net Assets 2018: $1,889,0442018Assets 2019: $2,339,782Liabilities 2019: $273,671Net Assets 2019: $2,066,1112019Assets 2020: $2,395,436Liabilities 2020: $248,334Net Assets 2020: $2,147,1022020Assets 2021: $2,474,335Liabilities 2021: $246,871Net Assets 2021: $2,227,4642021Assets 2022: $2,553,365Liabilities 2022: $255,791Net Assets 2022: $2,297,5742022Assets 2023: $2,814,530Liabilities 2023: $283,671Net Assets 2023: $2,530,8592023Assets 2024: $2,956,530Liabilities 2024: $275,850Net Assets 2024: $2,680,6802024Assets 2025: $3,242,748Liabilities 2025: $456,450Net Assets 2025: $2,786,2982025

Highlighted filing

2024

Assets$2,956,530
Liabilities$275,850
Net Assets$2,680,680

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0Revenue 2014: $397,657Expenses 2014: $316,513Net Income 2014: $81,1442014Revenue 2015: $357,123Expenses 2015: $283,625Net Income 2015: $73,4982015Revenue 2016: $400,381Expenses 2016: $327,136Net Income 2016: $73,2452016Revenue 2017: $439,638Expenses 2017: $337,347Net Income 2017: $102,2912017Revenue 2018: $372,983Expenses 2018: $324,301Net Income 2018: $48,6822018Revenue 2019: $508,155Expenses 2019: $332,586Net Income 2019: $175,5692019Revenue 2020: $408,556Expenses 2020: $320,778Net Income 2020: $87,7782020Revenue 2021: $400,253Expenses 2021: $331,489Net Income 2021: $68,7642021Revenue 2022: $367,828Expenses 2022: $297,718Net Income 2022: $70,1102022Revenue 2023: $551,043Expenses 2023: $340,582Net Income 2023: $210,4612023Revenue 2024: $419,278Expenses 2024: $277,656Net Income 2024: $141,6222024Revenue 2025: $554,136Expenses 2025: $451,769Net Income 2025: $102,3672025

Highlighted filing

2024

Revenue$419,278
Expenses$277,656
Net Income$141,622
Jump To
Filing Snapshot
Filing Period
Apr 1, 2023 to Mar 31, 2024
Signed
Feb 6, 2025
Return Version
2023v6.0
Gross Receipts
$419,278
Mission and Program Overview

Mission

Provides volunteer fire, emergency medical and rescue services to the town of lewiston, new york, the county of niagara, new york, and the state of new york.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,513,210$1,746,490▲ $233,280
Land, Buildings, and Equipment, Net$865,959$854,901▼ $11,058
Cash and Non-Interest-Bearing Accounts$281,197$197,553▼ $83,644
Investments in Publicly Traded Securities$115,894$128,276▲ $12,382
Accounts Receivable$17,394$18,086▲ $692
Prepaid Expenses and Deferred Charges$20,876$11,224▼ $9,652
Total Assets$2,814,530$2,956,530▲ $142,000
Liabilities
Deferred Revenue$262,481$270,355▲ $7,874
Accounts Payable and Accrued Expenses$21,190$5,495▼ $15,695
Total Liabilities$283,671$275,850▼ $7,821
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,530,859$2,680,680▲ $149,821
Total Net Assets Fund Balance$2,530,859$2,680,680▲ $149,821
Total Liabilities and Net Assets / Fund Balance$2,814,530$2,956,530▲ $142,000

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$510,963$1,407,456$1,918,419
Buildings$343,542$265,965$609,507
Other Land Buildings$0$19,099$19,099
Land$396-$396
Compensation and Service Providers

Board Members and Trustees

NameTitle
John MalinchockPresident
James ArigoniVice President
Nick WalterDirector
Simon ShakarjianDirector
William JustykDirector
Dave PiwtorakChief
Nora CostanzaSecretary
Dave AnkenbauerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$23,380
Program Service Revenue
$376,372
Investment Income
$19,510
Other Revenue
$16
All Other Contributions
$23,380
Change in Net Assets
$141,622

Audited Revenue Reconciliation

Revenue per Audited Statements
$419,278
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$8,199
Total Revenue per Audited Statements
$427,477
Total Revenue per Form 990
$419,278
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$277,656
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$107,618--$107,618
Insurance$42,345--$42,345
Occupancy$14,237--$14,237
Office Expenses-$9,546-$9,546
All Other Expenses$8,625--$8,625
Fees for Services Accounting-$8,000-$8,000
Information Technology-$7,789-$7,789
Other Expenses$7,268--$7,268
Fees for Services Legal-$6,000-$6,000
Fees for Services Other-$5,600-$5,600
Conferences and Meetings$3,772--$3,772
Advertising$1,459--$1,459
Total Functional Expenses$240,721$36,935$0$277,656

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$277,656
Total Expenses per Audited Statements$277,656
Total Expenses per Form 990$277,656
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
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, Section A, Line 6

The membership elects members of the governing board and approves of significant decitions of the governing board.

Form 990, Part VI, Section A, Line 7A

The membership elects members of the governing board during business meetings.

Form 990, Part VI, Section A, Line 7B

The membership approves and ratifies decisions of the governing board during business meetings.

Form 990, Part VI, Section B, Line 11B

No review wasor will be conducted by the entire voting member board, but there will be an officer review for approval to file.

Form 990, Part VI, Section C, Line 19

Provide copies upon request.

Filing and Contact Details

Filer

Filer Name
Upper Mountain Fire Company
EIN
16-1431788
Phone
7162970330
Address
839 MOYER RD, LEWISTON, NY 14092

Signing Officer

Name
John Malinchock
Title
President
Phone
7162970330
Signed
2025-02-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Malinchock
Formed
1959
Legal Domicile
Ny
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
44

Preparer

Firm
Efpr Group Cpas Pllc
Address
6390 MAIN STREET SUITE 200, WILLIAMSVILLE, NY 14221
Preparer
David a Urban CPA
Phone
7166340700
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The company is exempt from federal income taxes under section 501(c)(3) of the internal revenue code (the code), therefore, no provision for income taxes is reflected in the financial statements. The company has been classified as a publicly supported organization that is not a private foundation under section 509(a) of the code. The company presently discloses or recognizes income tax positions based on managements estimate of whether it is reasonably possible or probable that a liability has been incurred for unrecognized income taxes. Management has concluded that the company has taken no uncertain tax positions that require adjustment in its financial statements. U.s. Forms 990 filed by the company are subject to examination by taxing authorities.

Raw XML AppendixShowing 400 of 421 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.

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IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0376372
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01513210
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01746490
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt023380
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0147611
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt033145
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt041842
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt087056
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0333034
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt046744
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt054523
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt01089
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt013805
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt03732
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0119893
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt01696110
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt016
IRS990ScheduleA/OtherIncome170Grp/TotalAmt016
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.73530
IRS990ScheduleA/PublicSupportPY170Pct00.86290
IRS990ScheduleA/PublicSupportTotal170Amt0333034
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt023380
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0147611
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt033145
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt041842
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt087056
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0333034
IRS990ScheduleA/TotalSupportAmt0452943
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0343542
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0265965
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0609507
IRS990ScheduleD/EquipmentGrp/BookValueAmt0510963
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01407456
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01918419
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0277656
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0396
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0396
IRS990ScheduleD/NetUnrealizedGainsInvstAmt08199
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt019099
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt019099
IRS990ScheduleD/RevenueNotReportedAmt08199
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0419278
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE COMPANY IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE CODE), THEREFORE, NO PROVISION FOR INCOME TAXES IS REFLECTED IN THE FINANCIAL STATEMENTS. THE COMPANY HAS BEEN CLASSIFIED AS A PUBLICLY SUPPORTED ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A) OF THE CODE. THE COMPANY PRESENTLY DISCLOSES OR RECOGNIZES INCOME TAX POSITIONS BASED ON MANAGEMENTS ESTIMATE OF WHETHER IT IS REASONABLY POSSIBLE OR PROBABLE THAT A LIABILITY HAS BEEN INCURRED FOR UNRECOGNIZED INCOME TAXES. MANAGEMENT HAS CONCLUDED THAT THE COMPANY HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT IN ITS FINANCIAL STATEMENTS. U.S. FORMS 990 FILED BY THE COMPANY ARE SUBJECT TO EXAMINATION BY TAXING AUTHORITIES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0854901
IRS990ScheduleD/TotalExpensesPerForm990Amt0277656
IRS990ScheduleD/TotalRevenuePerForm990Amt0419278
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0427477
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0277656
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MEMBERSHIP ELECTS MEMBERS OF THE GOVERNING BOARD AND APPROVES OF SIGNIFICANT DECITIONS OF THE GOVERNING BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEMBERSHIP ELECTS MEMBERS OF THE GOVERNING BOARD DURING BUSINESS MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE MEMBERSHIP APPROVES AND RATIFIES DECISIONS OF THE GOVERNING BOARD DURING BUSINESS MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO REVIEW WASOR WILL BE CONDUCTED BY THE ENTIRE VOTING MEMBER BOARD, BUT THERE WILL BE AN OFFICER REVIEW FOR APPROVAL TO FILE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PROVIDE COPIES UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02814530
IRS990/TotalAssetsEOYAmt02956530
IRS990/TotalAssetsGrp/BOYAmt02814530
IRS990/TotalAssetsGrp/EOYAmt02956530
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt023380
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt036935
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0240721
IRS990/TotalFunctionalExpensesGrp/TotalAmt0277656
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0283671
IRS990/TotalLiabilitiesEOYAmt0275850
IRS990/TotalLiabilitiesGrp/BOYAmt0283671
IRS990/TotalLiabilitiesGrp/EOYAmt0275850
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02530859
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02680680
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0240721
IRS990/TotalProgramServiceRevenueAmt0376372
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt019526
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0376372
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0419278
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt044
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02814530
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02956530
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0839 MOYER RD
IRS990/USAddress/CityNm0LEWISTON
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd014092
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0UPPERMOUNTINFIRE.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN MALINCHOCK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07162970330
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-02-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0UPPER MOUNTAIN FIRE COMPANY
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0OF LEWISTON NEW YORK INC
ReturnHeader/Filer/BusinessNameControlTxt0UPPE

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