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Upper Lancaster Volunteer Fire Department

Tax-deductible

Lively, VA501(c)(4)Since 1945 EIN 54-6048652Revenue $295K in FY2026

On file with the IRSPo Box 205, 22507-0205 · Lively, VATax-exempt since Jan 1959

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Provide fire protection to community

501(c)(4) social-welfare organization; the IRS lists gifts to it as tax-deductible.
46¢ of each $1 spent went to programs.
Run by 45 volunteers.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2026 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(4)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2026
latest Form 990
Looks good: the latest return is for FY2026, this tax year; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 6
filings with a surplus
Average surplus $16K a year · 6% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
46%
of spending
Concern: 46% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Cash reserves
8 mo
of spending, in cash
Looks good: 8.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $200
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$772K
41% of total assets
Looks good: liabilities are 41% of assets; 50% or less.
Pt X · Ln 26
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$295K
-9% vs prior year
Spent
$363K
To programs
46%
Net assets
$1.1M
By yearFY2021–FY2026
Revenue
$295K
FY2026▼ -9%
Tap a bar for its year
Revenue by fiscal year
FY2021$249K
FY2022$245K
FY2023$280K
FY2024$255K
FY2025$325K
FY2026$295K
Expenses
$363K
FY2026▲ +30%
Tap a bar for its year
Expenses by fiscal year
FY2021$225K
FY2022$231K
FY2023$234K
FY2024$221K
FY2025$279K
FY2026$363K
Net assets
$1.1M
FY2026▼ -18%
Tap a bar for its year
Net assets by fiscal year
FY2021$964K
FY2022$1.3M
FY2023$1.3M
FY2024$1.3M
FY2025$1.3M
FY2026$1.1M

From the FY2026 Form 990 (year ending February 2026) · see the original

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2026. IRS ruling in Jan 1959.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

46 cents of each dollar spent went to programs.

Program services 46% · $167K Management & general 46% · $167K Fundraising 8% · $28K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

11 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2025); the FY2026 filing did not itemize Part VII
Jimmy Coates
Director
$0Pt VII · Sec A
Ryan Barrack
Director
$0Pt VII · Sec A
John Henery
Director
$0Pt VII · Sec A
Richard Selph
President
$0Pt VII · Sec A
Charles Sisson
Vice President
$0Pt VII · Sec A
Pete Ransome
Secretary
$0Pt VII · Sec A
Karen Ray
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
See Upper Lancaster Volunteer Fire Department executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Protects communities from fires.

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Provided by the organization

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1 program · $99K · in their own filed words · FY2025
01

grants

$99Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2025
Weston F JR and Dorothy C Conley Family Charitable FoundatioFY2025$200
Total grants receivedfrom 1 funder$200

By the numbers

The FY2026 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$295K
Ln 12
Gifts and grantsLn 1h$295K
Money outPt IX
$363K
Ln 25
Programscol B$167K
Managementcol C$167K
Fundraisingcol D$28K
Owns and owesPt X
$1.1M
net assets · Ln 32
Cash and savingsLn 1–2$254K
Total assetsLn 16$1.9M
LiabilitiesLn 26$772K
PeoplePt VI, VII
11
listed · VII A
PaidVII A0
Voting boardVI 1a0
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$295K
Government grantsLn 1e$143K
Total revenueLn 12$295K
Assets in detailPt X, end of year
CashLn 1$55K
SavingsLn 2$199K
Cash and savings togetherLn 1–2$254K
Land, buildings, equipmentLn 10c$1.6M
Total assetsLn 16$1.9M
LiabilitiesLn 26$772K
Net assetsLn 32$1.1M
OperationsPt I, VI
EmployeesI 50
VolunteersI 645
Fiscal year endsHeaderFebruary
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY26End FY26
Cash and savingsLn 1–2$324K$254K
Land, buildings, equipmentLn 10c$1.8M$1.6M
Total assetsLn 16$2.1M$1.9M
LiabilitiesLn 26$781K$772K
Net assetsLn 32$1.3M$1.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Accounting feesLn 11c$2K$2K
Advertising and promotionLn 12$839$839
Office expensesLn 13$2K$2K
OccupancyLn 16$100K$100K
TravelLn 17$307$307
Conferences, conventions and meetingsLn 19$28K$28K
InsuranceLn 23$29K$29K
Other expenses (24a–d)Ln 24$138K$138K
All other expensesLn 24e$63K$63K
Total functional expensesLn 25$363K$167K$167K$28K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2026 Latest Viewing $295K$363K−$68K$1.1M 990 PDF
FY2025Filed with the IRS Apr 8, 2025 $325K$279K$46K$1.3M 990 PDF
FY2024Filed with the IRS Mar 19, 2024 $255K$221K$34K$1.3M 990 PDF
FY2023Filed with the IRS Oct 15, 2023 $280K$234K$46K$1.3M 990 PDF
FY2022Filed with the IRS Oct 16, 2023 $245K$231K$14K$1.3M 990 PDF
FY2021Filed with the IRS May 19, 2022 $249K$225K$24K$964K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2026 990 (6 parts)
Part I · Summary $295,093 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $304,152$295,093
I-9 Program service revenue$0
I-10 Investment incomePrior year $20,539$0
I-11 Other revenue$0
I-12 Total revenuePrior year $324,691$295,093
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $278,515$362,957
I-18 Total expensesPrior year $278,515$362,957
I-19 Revenue less expensesPrior year $46,176−$67,864
Part VI · Governance 4 to look at
VI-1a Voting members of the governing body0
VI-1b Independent voting members0
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $295,093 across 6 lines filed
VIII-1d Related organizations$1,000
VIII-1e Government grants$142,533
VIII-1f All other contributions, gifts and grants$24,129
VIII-1h Total contributions, gifts and grants$295,093
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$295,093
Part IX · Statement of functional expenses $362,957 across 9 lines filed
IX-11c Accounting feesManagement $1,500$1,500
IX-12 Advertising and promotionManagement $839$839
IX-13 Office expensesManagement $2,302$2,302
IX-16 OccupancyManagement $99,541$99,541
IX-17 TravelFundraising $307$307
IX-19 Conferences, conventions and meetingsFundraising $28,156$28,156
IX-23 InsurancePrograms $28,782$28,782
IX-24 Other expenses (24a–d)Programs $138,326$138,326
IX-24e All other expensesManagement $63,204$63,204
IX-25 Total functional expensesPrograms $167,108 · Management $167,386 · Fundraising $28,463$362,957
Part X · Balance sheet $1,866,115 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $179,126$54,774
X-2 Savings and temporary cash investmentsStart of year $144,507$199,040
X-10c Land, buildings and equipment, netStart of year $1,792,401$1,612,301
X-16 Total assetsStart of year $2,116,034$1,866,115
X-26 Total liabilitiesStart of year $781,344$772,439
X-32 Total net assets or fund balancesStart of year $1,334,690$1,093,676
X-33 Total liabilities and net assetsStart of year $2,116,034$1,866,115
Part XI · Reconciliation of net assets $1,093,676 net assets at year end
XI-1 Total revenue$295,093
XI-2 Total expenses$362,957
XI-3 Revenue less expenses−$67,864
XI-4 Net assets at start of year$1,334,690
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,093,676

Form 990 e-file (XML) FY2026 from the IRS · Classification, formation year and address from the IRS Business Master File

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