Civic Intelligence

Raquette Lake Fire Dept Inc

EIN 22-2285366 • 501(c)3 • Raquette Lake, NY

Profile

Raquette lake fire department's mission is to provide fire protection and emergency services to fire district #3, town of long lake, and surrounding areas.

PO Box 160Raquette Lake, NY 13436-0125

none

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.30x

Higher debt load relative to assets than 72% of similar nonprofits.

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

Liabilities / Revenue

90th percentile

2.42x

Higher debt load relative to revenue than 90% of similar nonprofits.

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

Net Margin

94th percentile

61%

Higher net margin than 94% of similar nonprofits.

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

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

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

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

Asset Growth

91st percentile

37%

Faster asset growth than 91% of similar nonprofits.

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

Revenue Growth

8th percentile

-25%

Faster revenue growth than 8% of similar nonprofits.

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

Assets

Up

$3,125,996

Up $843,998 (+37%) from 2023

Liabilities

Up

$926,923

Up $609,849 (+192%) from 2023

Net Assets

Up

$2,199,073

Up $234,149 (+12%) from 2023

Revenue

Down

$383,007

Down $127,233 (-25%) from 2023

Expenses

Up

$148,858

Up $12,760 (+9.4%) from 2023

Net Income

Down

$234,149

Down $139,993 (-37%) from 2023

Trend Graphs

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2020: $891,251Liabilities 2020: $157,421Net Assets 2020: $733,8302020Assets 2021: $1,300,088Liabilities 2021: $190,460Net Assets 2021: $1,109,6282021Assets 2022: $1,796,679Liabilities 2022: $205,897Net Assets 2022: $1,590,7822022Assets 2023: $2,281,998Liabilities 2023: $317,074Net Assets 2023: $1,964,9242023Assets 2024: $3,125,996Liabilities 2024: $926,923Net Assets 2024: $2,199,0732024

Highlighted filing

2024

Assets$3,125,996
Liabilities$926,923
Net Assets$2,199,073

Operations Trend

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

$600K$400K$200K$0Revenue 2020: $162,204Expenses 2020: $38,877Net Income 2020: $123,3272020Revenue 2021: $441,529Expenses 2021: $65,731Net Income 2021: $375,7982021Revenue 2022: $538,698Expenses 2022: $57,544Net Income 2022: $481,1542022Revenue 2023: $510,240Expenses 2023: $136,098Net Income 2023: $374,1422023Revenue 2024: $383,007Expenses 2024: $148,858Net Income 2024: $234,1492024

Highlighted filing

2024

Revenue$383,007
Expenses$148,858
Net Income$234,149

Filings

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
$389,718
Mission and Program Overview

Mission

Raquette lake fire department's mission is to provide fire protection and emergency services to fire district #3, town of long lake, and surrounding areas.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,111,699$2,958,002▲ $1,846,303
Rtn Earn Endowment Incm Other Fnds$1,964,924$2,199,073▲ $234,149
Cash and Non-Interest-Bearing Accounts$475,168$139,889▼ $335,279
Savings and Temporary Cash Investments$695,131$28,105▼ $667,026
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$2,281,998$3,125,996▲ $843,998
Liabilities
Mortgage Notes Payable Secured by Investment Property$0$900,000▲ $900,000
Other Liabilities$317,074$26,923▼ $290,151
Total Liabilities$317,074$926,923▲ $609,849
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,964,924$2,199,073▲ $234,149
Total Liabilities and Net Assets / Fund Balance$2,281,998$3,125,996▲ $843,998

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,788,239$36,903$2,825,142
Land$132,593-$132,593
Equipment$31,700-$31,700
Other Land Buildings$5,470$288$5,758
Compensation and Service Providers

Board Members and Trustees

NameTitle
Ted RiehlePresident
Eugene LoriotVice President
Gary MillerAsst. Chief
Kurt MurdockAsst. Chief
Jennifer ErnenweinCorresponding Secretary
Mark BirdFire Chief
Lora BornemanSecretary
James DillonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$298,272
Program Service Revenue
$90,750
Investment Income
$696
Other Revenue
$-6,711
All Other Contributions
$249,557
Change in Net Assets
$234,149

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$33,418Fair Market Value
Other Non Cash Contri Table1$15,000Fair Market Value
Total Noncash Contributions2$48,418-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$144,083
Grants and Similar Amounts Paid$4,775
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$37,191--$37,191
Interest$33,418--$33,418
Payments to Affiliates$24,346--$24,346
Occupancy$16,876--$16,876
Other Expenses$4,054$25-$4,079
All Other Expenses$3,854--$3,854
Grants to Domestic Individuals$3,250--$3,250
Grants to Domestic Orgs$1,525--$1,525
Office Expenses-$933-$933
Total Functional Expenses$132,900$15,958$0$148,858
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$6,711
Fundraising Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Auction$34,100-$6,711-
Total Events$34,100-$6,711$-6,711
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Related Party$26,923
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
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

Members of rlfd consists of active, volunteer, and life time members. All new members must complete an application and provide a copy of a valid driver's license. All applications will first be approved by the fire chief, then the members and the fire commissioners.

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

Officers of the governing body are elected at the annual meeting by members.

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

All decisions made by the governing body must be approved at meetings. Regular monthly meetings are held, annual meetings are held in april of each year, and a special meeting may be called by the president or fire chief, or by a petition of 10 active members.

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

Prior to filing, the 990 will be reviewed by the treasurer.

Form 990, Part VI, Section B, Line 12C

The amounts paid to businesses that members of the fire department are officers of are reported every month. The report is in writing and passed around at the regular meetings for all members present to look at. Once a year the members in question step out of the meeting and the remaining members decide whether it is in the fire department's interest to accept the conflict of interest.

Form 990, Part VI, Section C, Line 19

No documents are available to the public.

Filing and Contact Details

Filer

Filer Name
Raquette Lake Fire Dept Inc
EIN
22-2285366
Phone
3153544301
Address
PO BOX 160, RAQUETTE LAKE, NY 13436-0125

Signing Officer

Name
James Dillon
Title
Treasurer
Phone
3153544301
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ted Riehle
Formed
1951
Legal Domicile
Ny
Voting Board Members
30
Independent Board Members
30
Employees
0
Volunteers
55

Preparer

Firm
Firley Moran Freer & Eassa CPA Pc
Address
125 EAST JEFFERSON STREET SUITE 920, SYRACUSE, NY 13202
Preparer
Mary C Lee
Phone
3154727045
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IRS990ScheduleA/PublicSupportTotal170Amt01565186
IRS990ScheduleA/SubstantialContributorsTotAmt0491631
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0389022
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0515226
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0576883
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0413732
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0161954
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02056817
IRS990ScheduleA/TotalSupportAmt02125237
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/BookValueAmt02788239
IRS990ScheduleD/BuildingsGrp/DepreciationAmt036903
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02825142
IRS990ScheduleD/EquipmentGrp/BookValueAmt031700
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt031700
IRS990ScheduleD/LandGrp/BookValueAmt0132593
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0132593
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt05470
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0288
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt05758
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt026923
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO RELATED PARTY
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02958002
IRS990ScheduleD/TotalLiabilityAmt026923
IRS990ScheduleG/CharitableDistributionRqrInd00
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd00
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt034100
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt034100
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt06711
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0AUCTION
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt034100
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt034100
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-6711
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt06711
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt06711
IRS990ScheduleG/GamingWithNonmembersInd01
IRS990ScheduleG/LicensedInd01
IRS990ScheduleG/LicenseSuspendedEtcInd00
IRS990ScheduleG/MemberOfOtherEntityInd00
IRS990ScheduleG/PersonsWithBooksName/BusinessNameLine1Txt0JAMES DILLON
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0PO BOX 160
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0RAQUETTE LAKE
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0NY
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd013436
IRS990ScheduleG/StatesWhereGamingConductedCd0NY
IRS990/ScheduleJRequiredInd00
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt01
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt11
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0LOAN INTEREST
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc1ACCOUNTING FEES
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt0FAIR MARKET VALUE
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt1FAIR MARKET VALUE
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd0X
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd1X
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt033418
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt115000
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd00
IRS990ScheduleM/ThirdPartiesUsedInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS OF RLFD CONSISTS OF ACTIVE, VOLUNTEER, AND LIFE TIME MEMBERS. ALL NEW MEMBERS MUST COMPLETE AN APPLICATION AND PROVIDE A COPY OF A VALID DRIVER'S LICENSE. ALL APPLICATIONS WILL FIRST BE APPROVED BY THE FIRE CHIEF, THEN THE MEMBERS AND THE FIRE COMMISSIONERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OFFICERS OF THE GOVERNING BODY ARE ELECTED AT THE ANNUAL MEETING BY MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL DECISIONS MADE BY THE GOVERNING BODY MUST BE APPROVED AT MEETINGS. REGULAR MONTHLY MEETINGS ARE HELD, ANNUAL MEETINGS ARE HELD IN APRIL OF EACH YEAR, AND A SPECIAL MEETING MAY BE CALLED BY THE PRESIDENT OR FIRE CHIEF, OR BY A PETITION OF 10 ACTIVE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PRIOR TO FILING, THE 990 WILL BE REVIEWED BY THE TREASURER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE AMOUNTS PAID TO BUSINESSES THAT MEMBERS OF THE FIRE DEPARTMENT ARE OFFICERS OF ARE REPORTED EVERY MONTH. THE REPORT IS IN WRITING AND PASSED AROUND AT THE REGULAR MEETINGS FOR ALL MEMBERS PRESENT TO LOOK AT. ONCE A YEAR THE MEMBERS IN QUESTION STEP OUT OF THE MEETING AND THE REMAINING MEMBERS DECIDE WHETHER IT IS IN THE FIRE DEPARTMENT'S INTEREST TO ACCEPT THE CONFLICT OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NO DOCUMENTS ARE AVAILABLE TO THE PUBLIC.
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 B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0RAQUETTE LAKE VOLUNTEER AMBULANCE SQUAD INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0455619724
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0NY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0PROVIDE EMERGENCY MEDICAL SERVICES
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0PO BOX 160
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0RAQUETTE LAKE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0NY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd013436
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt024346
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0CASH
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0RAQUETTE LAKE VOLUNTEER AMBULANCE SQUAD
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0P
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02281998
IRS990/TotalAssetsEOYAmt03125996
IRS990/TotalAssetsGrp/BOYAmt02281998

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