Civic Intelligence

Brooktondale Volunteer Fire Co Inc

EIN 90-0260212 • 501(c)3 • Brooktondale, NY

Profile

To provide fire protection and emergency medical services to the fire district and it's protection areas.

PO Box 25Brooktondale, NY 14817

n/A

Siviq Scores

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

Liabilities / Assets

64th percentile

0.00x

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

NTEE M24 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

65th percentile

0.00x

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

NTEE M24 • <$500k nonprofits • Source year 2024

Net Margin

8th percentile

-53%

Higher net margin than 8% of similar nonprofits.

NTEE M24 • <$500k nonprofits • Source year 2024

Top Officer Pay

92nd percentile

$300

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 0.8% of source-year revenue.

NTEE M24 • <$500k nonprofits • Source year 2024

Asset Growth

25th percentile

-5.8%

Faster asset growth than 25% of similar nonprofits.

NTEE M24 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

12th percentile

-36%

Faster revenue growth than 12% of similar nonprofits.

NTEE M24 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$316,014

Down $19,315 (-5.8%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$316,014

Down $19,315 (-5.8%) from 2023

Revenue

Down

$36,759

Down $21,123 (-36%) from 2023

Expenses

Down

$56,074

Down $14,922 (-21%) from 2023

Net Income

Down

-$19,315

Down $6,201 (-47%) from 2023

Trend Graphs

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2010: $664,308Liabilities 2010: $560,607Net Assets 2010: $103,7012010Assets 2011: $655,098Liabilities 2011: $527,112Net Assets 2011: $127,9862011Assets 2012: $631,849Liabilities 2012: $491,696Net Assets 2012: $140,1532012Assets 2013: $614,223Liabilities 2013: $454,565Net Assets 2013: $159,6582013Assets 2014: $594,832Liabilities 2014: $415,882Net Assets 2014: $178,9502014Assets 2015: $562,237Liabilities 2015: $377,024Net Assets 2015: $185,2132015Assets 2019: $481,373Liabilities 2019: $192,676Net Assets 2019: $288,6972019Assets 2020: $450,216Liabilities 2020: $141,810Net Assets 2020: $308,4062020Assets 2021: $424,733Liabilities 2021: $88,406Net Assets 2021: $336,3272021Assets 2022: $380,972Liabilities 2022: $32,529Net Assets 2022: $348,4432022Assets 2023: $335,329Liabilities 2023: $0Net Assets 2023: $335,3292023Assets 2024: $316,014Liabilities 2024: $0Net Assets 2024: $316,0142024

Highlighted filing

2024

Assets$316,014
Liabilities$0
Net Assets$316,014

Operations Trend

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

$100K$50K$0-$50KExpenses 2010: $71,3812010Expenses 2011: $69,9072011Expenses 2012: $80,5372012Revenue 2013: $81,734Expenses 2013: $62,229Net Income 2013: $19,5052013Revenue 2014: $82,789Expenses 2014: $63,497Net Income 2014: $19,2922014Revenue 2015: $85,659Expenses 2015: $79,396Net Income 2015: $6,2632015Revenue 2019: $86,441Expenses 2019: $57,017Net Income 2019: $29,4242019Revenue 2020: $74,039Expenses 2020: $54,330Net Income 2020: $19,7092020Revenue 2021: $79,713Expenses 2021: $51,792Net Income 2021: $27,9212021Revenue 2022: $77,069Expenses 2022: $64,953Net Income 2022: $12,1162022Revenue 2023: $57,882Expenses 2023: $70,996Net Income 2023: -$13,1142023Revenue 2024: $36,759Expenses 2024: $56,074Net Income 2024: -$19,3152024

Highlighted filing

2024

Revenue$36,759
Expenses$56,074
Net Income-$19,315

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 6, 2025
Return Version
2024v5.1
Gross Receipts
$42,311
Mission and Program Overview

Mission

To provide fire protection and emergency medical services to the fire district and it's protection areas.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$335,329$316,014▼ $19,315
Land, Buildings, and Equipment, Net$262,106$228,827▼ $33,279
Savings and Temporary Cash Investments$63,449$64,759▲ $1,310
Cash and Non-Interest-Bearing Accounts$9,774$22,428▲ $12,654
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$335,329$316,014▼ $19,315
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$335,329$316,014▼ $19,315
Total Liabilities and Net Assets / Fund Balance$335,329$316,014▼ $19,315

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$205,705$509,222$714,927
Leasehold Improvements$13,943$26,484$40,427
Equipment$9,179$24,940$34,119
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Nancy PagliaroSecretaryPT$300$300
Richard LattinPresidentPT$300$300
Pam ArsenaultTreasurer-$300$300

Board Members and Trustees

NameTitle
Robert SpencerFirst Vice President
Robert CaveneySecond Vice President
Bill LampilaDirector
Brian TurkDirector
George ArsenaultDirector
Russ MooreDirector
Anita AlusioAssistant Treasurer/secretary
Tom WhittakerProperty Clerk
Brett CarySergeant at Arms
Pete ComptonSteward
Revenue and Support

Revenue Composition

Contributions and Grants
$3,984
Program Service Revenue
$21,368
Investment Income
$1,310
Other Revenue
$10,097
All Other Contributions
$3,961
Change in Net Assets
$-19,315
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$53,589
Salaries, Compensation, and Employee Benefits$900
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$33,279--$33,279
Occupancy$9,765--$9,765
Benefits to Members$1,585--$1,585
Fees for Services Accounting-$1,500-$1,500
Office Expenses-$1,086-$1,086
Other Expenses$1,010--$1,010
Current Officers, Directors, Trustees, and Key Employees$900--$900
All Other Expenses$570--$570
Total Functional Expenses$53,488$2,586$0$56,074
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$11,864
Fundraising Direct Expenses$5,552
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
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
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

Pam arsenault and george arsenault have a family relationship

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

Copies of the 990 are provided/available for the officers and directors review.

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

Each officer, director, or key person must disclose the existence of an actual or potential conflict of interest to the governing board, or a committee of the board, orally or in writing, as soon as practicable after it arises. Once a conflict is identified the officer, director or key person with a conflict of interest may not make any attempt to improperly influence the deliberation or voting on the issue to be voted upon.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Brooktondale Volunteer Fire Co Inc
EIN
90-0260212
Phone
6072735652
Address
PO BOX 25, BROOKTONDALE, NY 14817

Signing Officer

Name
Richard Lattin
Title
President
Phone
6075397173
Signed
2025-05-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Richard Lattin
Formed
1946
Legal Domicile
Ny
Voting Board Members
13
Independent Board Members
13
Employees
0
Volunteers
16

Preparer

Firm
Insero Advisors LLC
Address
20 THORNWOOD DRIVE, ITHACA, NY 14850
Preparer
Lesley Horner
Phone
6072724444
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IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt025153
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0335329
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0316014
IRS990/SavingsAndTempCashInvstGrp/BOYAmt063449
IRS990/SavingsAndTempCashInvstGrp/EOYAmt064759
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt03984
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt07802
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt04892
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt03659
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt02886
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt023223
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt01310
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0753
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0244
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0201
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0483
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt02991
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt033232
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt054907
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt077059
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt092252
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt080092
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0337542
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt01310
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0753
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0244
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0201
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0483
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt02991
IRS990ScheduleA/InvestmentIncomeCYPct00.00810
IRS990ScheduleA/InvestmentIncomePYPct00.00520
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt03785
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt0449
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt01807
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt0644
IRS990ScheduleA/OtherIncome509Grp/TotalAmt06685
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.97390
IRS990ScheduleA/PublicSupportPY509Pct00.98800
IRS990ScheduleA/PublicSupportTotal509Amt0360765
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt037216
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt062709
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt081951
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt095911
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt082978
IRS990ScheduleA/Total509Grp/TotalAmt0360765
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt042311
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt063911
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt084002
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt096756
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt083461
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0370441
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0205705
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0509222
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0714927
IRS990ScheduleD/EquipmentGrp/BookValueAmt09179
IRS990ScheduleD/EquipmentGrp/DepreciationAmt024940
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt034119
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt013943
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt026484
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt040427
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0228827
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PAM ARSENAULT AND GEORGE ARSENAULT HAVE A FAMILY RELATIONSHIP
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1COPIES OF THE 990 ARE PROVIDED/AVAILABLE FOR THE OFFICERS AND DIRECTORS REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EACH OFFICER, DIRECTOR, OR KEY PERSON MUST DISCLOSE THE EXISTENCE OF AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST TO THE GOVERNING BOARD, OR A COMMITTEE OF THE BOARD, ORALLY OR IN WRITING, AS SOON AS PRACTICABLE AFTER IT ARISES. ONCE A CONFLICT IS IDENTIFIED THE OFFICER, DIRECTOR OR KEY PERSON WITH A CONFLICT OF INTEREST MAY NOT MAKE ANY ATTEMPT TO IMPROPERLY INFLUENCE THE DELIBERATION OR VOTING ON THE ISSUE TO BE VOTED UPON.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 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/TotalAssetsBOYAmt0335329
IRS990/TotalAssetsEOYAmt0316014
IRS990/TotalAssetsGrp/BOYAmt0335329
IRS990/TotalAssetsGrp/EOYAmt0316014
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt03984
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt02586
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt053488
IRS990/TotalFunctionalExpensesGrp/TotalAmt056074
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0335329
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0316014
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt053488
IRS990/TotalProgramServiceRevenueAmt021368
IRS990/TotalReportableCompFromOrgAmt0900
IRS990/TotalRevenueGrp/ExclusionAmt07622
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt025153
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt036759
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt016
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0335329
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0316014
IRS990/TotReportableCompRltdOrgAmt00

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