Civic Intelligence

Fire Island Pines Volunteer Fire Department

EIN 23-7179076 • 501(c)4 • Sayville, NY

990-N Coverage

Profile

Fire Protection for Fire Island Pines and Water Island Training and support of volunteer fire fighters

PO Box 193Sayville, NY 11782

fipfd. org

Siviq Scores

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

Liabilities / Assets

59th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)4 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

61st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)4 • <$500k nonprofits • Source year 2025

Net Margin

83rd percentile

28%

Higher net margin than 83% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2025

Top Officer Pay

90th percentile

$1,200

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 0.9% of source-year revenue.

501(c)4 • <$500k nonprofits • Source year 2025

Asset Growth

70th percentile

8.0%

Faster asset growth than 70% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

51st percentile

-0.2%

Faster revenue growth than 51% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets59th percentile

Assets

Up

$488,518

Up $36,369 (+8.0%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$488,518

Up $36,369 (+8.0%) from 2024

Operations
Liabilities / Revenue61st percentileNet Margin83rd percentile

Revenue

Down

$131,483

Down $233 (-0.2%) from 2024

Expenses

Up

$95,114

Up $43,428 (+84%) from 2024

Net Income

Down

$36,369

Down $43,661 (-55%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth70th percentile

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

$600K$400K$200K$0Assets 2021: $333,249Liabilities 2021: $0Net Assets 2021: $333,2492021Assets 2022: $338,361Liabilities 2022: $0Net Assets 2022: $338,3612022Assets 2023: $372,119Liabilities 2023: $0Net Assets 2023: $372,1192023Assets 2024: $452,149Liabilities 2024: $0Net Assets 2024: $452,1492024Assets 2025: $488,518Liabilities 2025: $0Net Assets 2025: $488,5182025

Highlighted filing

2025

Assets$488,518
Liabilities$0
Net Assets$488,518
Open 2025 Filing

Operations Trend

Revenue Growth51st percentile

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

$150K$100K$50K$0Revenue 2021: $66,851Expenses 2021: $61,022Net Income 2021: $5,8292021Revenue 2022: $62,924Expenses 2022: $54,035Net Income 2022: $8,8892022Revenue 2023: $92,674Expenses 2023: $58,916Net Income 2023: $33,7582023Revenue 2024: $131,716Expenses 2024: $51,686Net Income 2024: $80,0302024Revenue 2025: $131,483Expenses 2025: $95,114Net Income 2025: $36,3692025

Highlighted filing

2025

Revenue$131,483
Expenses$95,114
Net Income$36,369
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$488,518
Liabilities
$0
Net assets
$488,518
Revenue
$131,483
Expenses
$95,114
Net income
$36,369
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$4.89$0.00$4.89$1.31$0.95$0.36
2024Detailed filing. Detailed filing data is available for this year.$4.52$0.00$4.52$1.32$0.52$0.80
2023Detailed filing. Detailed filing data is available for this year.$3.72$0.00$3.72$0.93$0.59$0.34
2022Detailed filing. Detailed filing data is available for this year.$3.38$0.00$3.38$0.63$0.54$0.09
2021Detailed filing. Detailed filing data is available for this year.$3.33$0.00$3.33$0.67$0.61$0.06
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Feb 5, 2026
Return Version
2025v4.0
Gross Receipts
$153,626
Mission and Program Overview

Mission

Fire Protection for Fire Island Pines and Water Island Training and support of volunteer fire fighters

Program Services

DescriptionGrantsExpenses
0--
Compensation and Service Providers
Top Officer Pay90th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mark BastaSecretaryPT$1,200-$1,200
Raymond LuciaTreasurerPT$1,200-$1,200
Kyle MerkerChief Of DepartmentPT$0--
Jordan Cohen1st Assistant ChiefPT$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
T Shirt Sale$17,300$17,300$9,890$7,410
Bbq$14,252$14,252$400$13,852
Total Events$31,552$31,552$20,790$10,762
Filing and Contact Details

Filer

Filer Name
Fire Island Pines Volunteer Fire Department
EIN
23-7179076
Phone
0000000000
Address
PO BOX 193, SAYVILLE, NY 11782

Signing Officer

Name
Raymond Luica
Title
Treasurer
Phone
0000000000
Signed
2026-02-05
Supplemental Narrative

Additional Explanations

Part I, line 16

“Community BBQ Food For Drills Gifts and Donations Installation Dinner Membership Office expenses Personal Gear Transportation GymBkieBoots Lone Hill Furnishings and supplies lobster bake”

Raw XML Appendix173 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.

Path#Value
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IRS990EZ/BenefitsPaidToOrForMembersAmt00
IRS990EZ/BooksInCareOfDetail/PersonNm0Raymond Lucia
IRS990EZ/BooksInCareOfDetail/PhoneNum09145527549
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0380 Riverside Dr 8C
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0New York
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NY
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd010025
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0452149
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0488518
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt01700
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt036369
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt02400
IRS990EZ/FiledScheduleAInd0false
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0452149
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0488518
IRS990EZ/FundraisingGrossIncomeAmt017300
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GamingGrossIncomeAmt019748
IRS990EZ/GrantsAndSimilarAmountsPaidAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt0153626
IRS990EZ/GrossSalesOfInventoryAmt00
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt02069
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0452149
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0488518
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0452149
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0488518
IRS990EZ/OccupancyRentUtltsAndMaintAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt030.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt130.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt220.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt320.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt21200
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt31200
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Kyle Merker
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Jordan Cohen
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Mark Basta
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Raymond Lucia
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Chief of Department
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt11st Assistant Chief
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Treasurer
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherEmployeePaidOver100kCnt00
IRS990EZ/OtherExpensesTotalAmt090629
IRS990EZ/OtherRevenueTotalAmt00
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Fire Protection for Fire Island Pines and Water Island Training and support of volunteer fire fighters
IRS990EZ/PrintingPublicationsPostageAmt02085
IRS990EZ/ProgramServiceRevenueAmt0112809
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt00
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt00
IRS990EZ/SaleOfAssetsGrossAmt00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt022143
IRS990EZ/SpecialEventsNetIncomeLossAmt014905
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt095114
IRS990EZ/TotalProgramServiceExpensesAmt00
IRS990EZ/TotalRevenueAmt0131483
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990EZ/WebsiteAddressTxt0FIPFD. org
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent1Amt0500
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent2Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesOtherEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesTotalEventsAmt0500
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt0500
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriOtherEventsAmt0500
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt020790
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt0500
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent2Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentOtherEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt0500
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0BBQ
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0T Shirt Sale
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt09500
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent2Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageOtherEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt09500
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt014252
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt017300
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt031552
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt014252
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt017300
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt031552
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt010762
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent2Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesOtherEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt010290
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt0400
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt09890
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt01
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent2Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsOtherEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt00
IRS990ScheduleG/GamingOwnFacilityPct01.00
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/StatesWhereGamingConductedCd0NY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Community BBQ Food For Drills Gifts and Donations Installation Dinner Membership Office expenses Personal Gear Transportation GymBkieBoots Lone Hill Furnishings and supplies lobster bake
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, line 16
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Raymond Luica
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum00000000000
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Fire Island Pines Volunteer Fire Department
ReturnHeader/Filer/BusinessNameControlTxt0FIRE
ReturnHeader/Filer/EIN0237179076
ReturnHeader/Filer/PhoneNum00000000000
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 193
ReturnHeader/Filer/USAddress/CityNm0SAYVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd011782
ReturnHeader/ReturnTs02026-02-05T22:00:03Z
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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