Civic Intelligence

Upper Mountain Fire Company of Lewiston New York Inc

990 • Fiscal year 2025 • EIN 16-1431788

Apr 01, 2024 to Mar 31, 2025 • Filed on Jan 14, 2026

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

41st percentile

0.14x

Higher debt load relative to assets than 41% of similar nonprofits.

2025 filings • NTEE M24 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

54th percentile

0.82x

Higher debt load relative to revenue than 54% of similar nonprofits.

2025 filings • NTEE M24 • $1M-$5M nonprofits • Source year 2025

Net Margin

60th percentile

18%

Higher net margin than 60% of similar nonprofits.

2025 filings • NTEE M24 • $1M-$5M nonprofits • Source year 2025

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.

2025 filings • NTEE M24 • $1M-$5M nonprofits • Source year 2025

Asset Growth

70th percentile

9.7%

Faster asset growth than 70% of similar nonprofits.

2025 filings • NTEE M24 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

80th percentile

32%

Faster revenue growth than 80% of similar nonprofits.

2025 filings • NTEE M24 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Up

$3,242,748

Up $286,218 (+9.7%) from 2024

Net Assets

Up

$2,786,298

Up $105,618 (+3.9%) from 2024

Liabilities

Up

$456,450

Up $180,600 (+65%) from 2024

Revenue

Up

$554,136

Up $134,858 (+32%) from 2024

Expenses

Up

$451,769

Up $174,113 (+63%) from 2024

Net Income

Down

$102,367

Down $39,255 (-28%) from 2024

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

2025

Assets$3,242,748
Liabilities$456,450
Net Assets$2,786,298

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

2025

Revenue$554,136
Expenses$451,769
Net Income$102,367
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
Jan 14, 2026
Return Version
2024v5.5
Gross Receipts
$554,136
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
Land, Buildings, and Equipment, Net$854,901$1,262,295▲ $407,394
Savings and Temporary Cash Investments$1,746,490$1,146,470▼ $600,020
Cash and Non-Interest-Bearing Accounts$197,553$653,317▲ $455,764
Investments in Publicly Traded Securities$128,276$134,227▲ $5,951
Accounts Receivable$18,086$35,141▲ $17,055
Prepaid Expenses and Deferred Charges$11,224$11,298▲ $74
Total Assets$2,956,530$3,242,748▲ $286,218
Liabilities
Deferred Revenue$270,355$278,161▲ $7,806
Accounts Payable and Accrued Expenses$5,495$178,289▲ $172,794
Total Liabilities$275,850$456,450▲ $180,600
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,680,680$2,786,298▲ $105,618
Total Net Assets Fund Balance$2,680,680$2,786,298▲ $105,618
Total Liabilities and Net Assets / Fund Balance$2,956,530$3,242,748▲ $286,218

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$432,787$1,485,632$1,918,419
Buildings$323,104$286,403$609,507
Other Land Buildings$506,008$19,099$525,107
Land$396-$396
Compensation and Service Providers

Board Members and Trustees

NameTitle
John MalinchockPresident
James ArigoniVice President
Ashley SmithDirector
Simon ShakarjianDirector
William JustykDirector
Nick WalterChief
Nora CostanzoSecretary
Thomas KuunTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$51,240
Program Service Revenue
$456,364
Investment Income
$46,532
Other Revenue
$0
All Other Contributions
$51,240
Change in Net Assets
$102,367

Audited Revenue Reconciliation

Revenue per Audited Statements
$552,684
Revenue Not Reported on Financial Statements
$1,452
Revenue Not Reported on Form 990
$3,251
Total Revenue per Audited Statements
$555,935
Total Revenue per Form 990
$554,136
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$451,769
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$98,614--$98,614
Insurance$48,468--$48,468
Occupancy$15,621--$15,621
Fees for Services Accounting-$14,400-$14,400
All Other Expenses$12,586--$12,586
Conferences and Meetings$9,259--$9,259
Other Expenses$7,558--$7,558
Fees for Services Other-$7,500-$7,500
Office Expenses-$5,001-$5,001
Fees for Services Legal-$4,500-$4,500
Fees for Service Investment Mgmnt Fees-$1,452-$1,452
Information Technology-$460-$460
Advertising$56--$56
Interest$30--$30
Total Functional Expenses$418,456$33,313$0$451,769

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$451,769
Expenses per Audited Statements$450,317
Total Expenses per Audited Statements$450,317
Expenses Not Reported on Financial Statements$1,452
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
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, 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
2026-01-14
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
46

Preparer

Firm
Efpr Advisory LLC
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.

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IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0419278
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0102367
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0456364
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01746490
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01146470
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt051240
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt023380
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0147611
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt033145
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt041842
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0297218
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt075186
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt046744
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt054523
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt01089
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt013805
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0191347
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt01801410
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt016
IRS990ScheduleA/OtherIncome170Grp/TotalAmt016
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.60830
IRS990ScheduleA/PublicSupportPY170Pct00.73530
IRS990ScheduleA/PublicSupportTotal170Amt0297218
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt051240
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt023380
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0147611
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt033145
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt041842
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0297218
IRS990ScheduleA/TotalSupportAmt0488581
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/BookValueAmt0323104
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0286403
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0609507
IRS990ScheduleD/EquipmentGrp/BookValueAmt0432787
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01485632
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01918419
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt01452
IRS990ScheduleD/ExpensesSubtotalAmt0450317
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt01452
IRS990ScheduleD/InvestmentExpensesNotIncldAmt01452
IRS990ScheduleD/LandGrp/BookValueAmt0396
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0396
IRS990ScheduleD/NetUnrealizedGainsInvstAmt03251
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0506008
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt019099
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0525107
IRS990ScheduleD/RevenueNotReportedAmt03251
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt01452
IRS990ScheduleD/RevenueSubtotalAmt0552684
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/TotalBookValueLandBuildingsAmt01262295
IRS990ScheduleD/TotalExpensesPerForm990Amt0451769
IRS990ScheduleD/TotalRevenuePerForm990Amt0554136
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0555935
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0450317
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/TotalAssetsBOYAmt02956530
IRS990/TotalAssetsEOYAmt03242748
IRS990/TotalAssetsGrp/BOYAmt02956530
IRS990/TotalAssetsGrp/EOYAmt03242748
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt051240
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt033313
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0418456
IRS990/TotalFunctionalExpensesGrp/TotalAmt0451769
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0275850
IRS990/TotalLiabilitiesEOYAmt0456450
IRS990/TotalLiabilitiesGrp/BOYAmt0275850
IRS990/TotalLiabilitiesGrp/EOYAmt0456450
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02680680
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02786298
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0418456
IRS990/TotalProgramServiceRevenueAmt0456364
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt046532
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0456364
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0554136
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt046
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02956530
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03242748
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

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