Nonprofit · EIN 55-6024159
WEST LIBERTY VOLUNTEER FIRE DEPARTMENT INC
Tax-exempt · WEST LIBERTY, WV 26074
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $140,357 | $145,870 | -$5,513 | $546,675 | $110,602 | $436,073 |
| December 31, 2023 | 990 | $174,749 | $155,270 | $19,479 | $441,586 | $0 | $441,586 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $86,908
- of which government grants
- $85,796
- Program service revenue
- $49,981
- Investment income
- $0
- Royalties
- $2,368
- Other revenue
- $3,468
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Occupancy
- $34,164
- Travel
- $1,601
- Program services (functional)
- $145,870
Balance sheet and other
- Total assets, start of year
- $441,586
- Total assets, end of year
- $546,675
- Total liabilities, end of year
- $110,602
- Net assets, end of year
- $436,073
- Land, buildings and equipment
- $359,799
- Gross receipts
- $140,357
- Employees
- 0
- Volunteers
- 0
- Year formed
- 1957
- State of legal domicile
- WV
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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WILLIAM WAGNER | PRESIDENT/TRUSTEE Trustee or director, Officer | 0 | $0 |
| K ROBERT FOWLER | FIRE CHIEF Trustee or director | 0 | $0 |
| ROGER WEST | TRUSTEE Trustee or director | 0 | $0 |
| JAMES COMER | TRUSTEE Trustee or director | 0 | $0 |
| ELIZABETH WOLF | SECRETARY/TREASURER Officer | 0 | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WILLIAM WAGNER | PRESIDENT/TRUSTEE Trustee or director, Officer | 0 | $0 |
| K ROBERT FOWLER | FIRE CHIEF Trustee or director | 0 | $0 |
| ROGER WEST | TRUSTEE Trustee or director | 0 | $0 |
| JAMES COMER | TRUSTEE Trustee or director | 0 | $0 |
| ELIZABETH WOLF | SECRETARY/TREASURER Officer | 0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 49, WEST LIBERTY, WV 26074-0000
- Principal officer (990 for 2024)
- WILLIAM WAGNER, PO BOX 49, WEST LIBERTY, WV 26074
- Signed the 990
- WILLIAM WAGNER, PRESIDENT
- Phone
- (304) 479-5003
- Return prepared by
- MIKE'S TAX SERVICE LLC
Mission
FURNISH FIRE & EMERGENCY SERVICES TO THE COMMUNITY
Program accomplishments
- FIRE AND EMERGENCY SERVICESExpenses $145,870 · revenue $53,449
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 | Not 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
- 55-6024159
- Tax-exempt status
- 501(c)(4): Social welfare organization
- Donations deductible (Pub 78)
- Organization other than a public charity or private foundation
- Exempt since
- 1959
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $546,675
- Income (IRS master file)
- $140,357
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $140,357 | $145,870 | $546,675 | XML |
| 990 | December 2023 | $174,749 | $155,270 | $441,586 | XML |
| 990 | December 2022 | $135,577 | $177,187 | $483,508 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | 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 55-6024159).
Questions about WEST LIBERTY VOLUNTEER FIRE DEPARTMENT INC
- What is the EIN of WEST LIBERTY VOLUNTEER FIRE DEPARTMENT INC?
- The employer identification number (EIN) of WEST LIBERTY VOLUNTEER FIRE DEPARTMENT INC is 55-6024159.
- Is WEST LIBERTY VOLUNTEER FIRE DEPARTMENT INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(4) since 1959.
- Are donations to WEST LIBERTY VOLUNTEER FIRE DEPARTMENT INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Organization other than a public charity or private foundation).
- Which annual return does WEST LIBERTY VOLUNTEER FIRE DEPARTMENT INC 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 WEST LIBERTY VOLUNTEER FIRE DEPARTMENT INC due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did WEST LIBERTY VOLUNTEER FIRE DEPARTMENT INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of WEST LIBERTY VOLUNTEER FIRE DEPARTMENT INC?
- The 990 for the year ended December 31, 2024 names WILLIAM WAGNER.
- Who are the officers and directors of WEST LIBERTY VOLUNTEER FIRE DEPARTMENT INC?
- The 990 for the year ended December 31, 2024 lists 5 people; 0 received compensation from the organization.
- How much revenue does WEST LIBERTY VOLUNTEER FIRE DEPARTMENT INC have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $140,357, expenses of $145,870 and total assets of $546,675 at year end.
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