Nonprofit · EIN 54-0803307
MARSHALL VOLUNTEER FIRE AND RESCUE DEPARTMENT INCORPORATED
Tax-exempt · MARSHALL, VA 20116
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $576,363 | $494,842 | $81,521 | $4,329,243 | $406,811 | $3,922,432 |
| December 31, 2024 | 990 | $547,114 | $370,162 | $176,952 | $4,229,738 | $489,364 | $3,740,374 |
| December 31, 2023 | 990 | $642,498 | $400,605 | $241,893 | $3,764,498 | $204,235 | $3,560,263 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $462,302
- of which government grants
- $349,737
- Program service revenue
- $31,797
- Investment income
- $53,722
- Net rental income
- $8,631
- Net gain from sales of assets
- $37,784
- Net income from fundraising events
- $19,911
- Other revenue
- $28,542
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $37,230
- Occupancy
- $76,484
- Depreciation
- $254,506
- Program services (functional)
- $392,975
- Management and general (functional)
- $97,814
- Fundraising (functional)
- $4,053
Balance sheet and other
- Total assets, start of year
- $4,229,738
- Total assets, end of year
- $4,329,243
- Total liabilities, end of year
- $406,811
- Net assets, end of year
- $3,922,432
- Land, buildings and equipment
- $2,799,910
- Publicly traded securities
- $118,388
- Net assets without donor restrictions
- $3,922,432
- Gross receipts
- $595,571
- Employees
- 0
- Volunteers
- 28
- Year formed
- 1966
- State of legal domicile
- VA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WILLIAM CANARD | PRESIDENT Trustee or director, Officer | 12 | $0 |
| HENRY C LANE III | CHIEF Trustee or director, Officer | 12 | $0 |
| MARY IULIANO | TREASURER Trustee or director, Officer | 15 | $0 |
| TOM MARABLE | DIRECTOR Trustee or director | 10 | $0 |
| BRENDA PAYNE | SECRETARY Trustee or director, Officer | 15 | $0 |
| EDDIE PAYNE | VICE PRESIDE Trustee or director, Officer | 5 | $0 |
| MICHAEL SOAPER | DIRECTOR Trustee or director | 5 | $0 |
990 for the year ended December 31, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WILLIAM CANARD | PRESIDENT Trustee or director, Officer | 15 | $0 |
| HC LANE III | CHIEF Trustee or director, Officer | 20 | $0 |
| MARY IULIANO | TREASURER Trustee or director, Officer | 10 | $0 |
| TOM MARABLE | DIRECTOR Trustee or director | 10 | $0 |
| BRENDA PAYNE | SECRETARY Trustee or director, Officer | 15 | $0 |
| EDDIE PAYNE | VICE PRESIDE Trustee or director, Officer | 10 | $0 |
| MICHAEL SOAPER | DIRECTOR Trustee or director | 10 | $0 |
| LEROY DOWNES | SERGEANT Officer | 15 | $0 |
| IAN MCNAUGHT | CAPTAIN Officer | 15 | $0 |
990 for the year ended December 31, 2023: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| William Canard | President Trustee or director, Officer | 15 | $0 |
| Eddie Payne | Vice President Trustee or director, Officer | 10 | $0 |
| Kristen Price | Treasurer Trustee or director, Officer | 2 | $0 |
| Brenda Payne | Secretary Trustee or director, Officer | 10 | $0 |
| H C Lane III | Chief Trustee or director, Officer | 20 | $0 |
| William Canard | Asst Chief Officer | 20 | $0 |
| Ian McNaught | Captain Officer | 15 | $0 |
| Leroy Downes | Sergeant Officer | 15 | $0 |
| Michael Soaper | Director Trustee or director | 10 | $0 |
| Tom Marable | Director Trustee or director | 10 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 225, MARSHALL, VA 20116-0225
- Principal officer (990 for 2025)
- MARY IULIANO, PO BOX 225, MARSHALL, VA 201160225
- Signed the 990
- MARY IULIANO, TREASURER
- Phone
- (540) 364-2277
- Return prepared by
- UPDEGROVE MCDANIEL MCMULLEN CHICCEHITTO
Mission
FIRE PROTECTION, PREVENTION, EMERGENCY MEDICAL, AND RESCUE.
Program accomplishments
- MARSHALL VOLUNTEER FIRE & RESCUE DEPARTMENT PROVIDES FIRE PROTECTION AND FIRE PREVENTION INFORMATION FOR INDIVIDUALS AND BUSINESSES IN THE MARSHALL COMMUNITY. DURING 2025 THE COMPANY RAN 781 FIRE RELATED CALLS, A 450.00% INCREASE FROM THE NUMBER OF CALLS FIRE RAN FOR 2024.Expenses $317,640 · revenue $31,797
- MARSHALL VOLUNTEER FIRE & RESCUE DEPARTMENT PROVIDES EMERGENCY MEDICAL SERVICES, RESCUE EQUIPMENT, AND TRAINING FOR INDIVIDUALS AND BUSINESSES IN THE MARSHALL COMMUNITY AND SURROUNDING AREAS. DURING 2025 THE COMPANY RAN 736 EMS RELATED CALLS, A 5.52% DECREASE FROM THE NUMBER OF CALLS EMS RAN FOR 2024.Expenses $75,335
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 54-0803307
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1967
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $4,329,243
- Income (IRS master file)
- $595,571
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $576,363 | $494,842 | $4,329,243 | XML |
| 990 | December 2024 | $547,114 | $370,162 | $4,229,738 | XML |
| 990 | December 2023 | $642,498 | $400,605 | $3,764,498 | XML |
| 990 | December 2022 | $1,060,789 | $356,842 | $3,601,378 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 54-0803307).
Questions about MARSHALL VOLUNTEER FIRE AND RESCUE DEPARTMENT INCORPORATED
- What is the EIN of MARSHALL VOLUNTEER FIRE AND RESCUE DEPARTMENT INCORPORATED?
- The employer identification number (EIN) of MARSHALL VOLUNTEER FIRE AND RESCUE DEPARTMENT INCORPORATED is 54-0803307.
- Is MARSHALL VOLUNTEER FIRE AND RESCUE DEPARTMENT INCORPORATED tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1967.
- Are donations to MARSHALL VOLUNTEER FIRE AND RESCUE DEPARTMENT INCORPORATED tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does MARSHALL VOLUNTEER FIRE AND RESCUE DEPARTMENT INCORPORATED file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of MARSHALL VOLUNTEER FIRE AND RESCUE DEPARTMENT INCORPORATED due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did MARSHALL VOLUNTEER FIRE AND RESCUE DEPARTMENT INCORPORATED last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of MARSHALL VOLUNTEER FIRE AND RESCUE DEPARTMENT INCORPORATED?
- The 990 for the year ended December 31, 2025 names MARY IULIANO.
- Who are the officers and directors of MARSHALL VOLUNTEER FIRE AND RESCUE DEPARTMENT INCORPORATED?
- The 990 for the year ended December 31, 2025 lists 7 people; 0 received compensation from the organization.
- How much revenue does MARSHALL VOLUNTEER FIRE AND RESCUE DEPARTMENT INCORPORATED have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $576,363, expenses of $494,842 and total assets of $4,329,243 at year end.
Other nonprofits in MARSHALL
- AMERICAN BIRD CONSERVANCY EIN 52-1501259 · last filed 990 for 2024
- LUMINESCENCE FOUNDATION INC EIN 54-1989253 · last filed 990-PF for 2024
- MIDDLEBURG HUMANE FOUNDATION EIN 54-1694317 · last filed 990 for 2024
- FRESTA VALLEY CHRISTIAN SCHOOL LTD EIN 54-1189285 · last filed 990 for 2025
- MOUNTAINSIDE MONTESSORI EIN 27-2412529 · last filed 990 for 2025
- RAGYA MAHAYANA BUDDHIST CULTURAL CENTER EIN 82-4029089 · last filed 990 for 2025
- WISE FOUNDATION EIN 54-1942771 · last filed 990-PF for 2024
- NATIONAL ASSOCIATION OF ROCKETRY EIN 13-6165575 · last filed 990 for 2024