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    <Timestamp>2013-03-14T13:59:38-07:00</Timestamp>
    <TaxPeriodEndDate>2012-12-31</TaxPeriodEndDate>
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        <BusinessNameLine1>MCDONALD COINTOT CROUSE LLP</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>1000 PITTSFORD VICTOR RD</AddressLine1>
        <City>PITTSFORD</City>
        <State>NY</State>
        <ZIPCode>145343822</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2012-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>161120156</EIN>
      <Name>
        <BusinessNameLine1>PENFIELD FIRE COMPANY INC</BusinessNameLine1>
      </Name>
      <NameControl>PENF</NameControl>
      <Phone>5855862413</Phone>
      <USAddress>
        <AddressLine1>1838 PENFIELD ROAD</AddressLine1>
        <City>PENFIELD</City>
        <State>NY</State>
        <ZIPCode>14526</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>BRIAN NIGGLI</Name>
      <Title>TREASURER</Title>
      <Phone>5855862413</Phone>
      <DateSigned>2013-03-11</DateSigned>
      <AuthorizeThirdParty>true</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>DAVID K MCDONALD CPA</Name>
      <Phone>5853870330</Phone>
    </Preparer>
    <TaxYear>2012</TaxYear>
    <BuildTS>2016-03-07 17:11:31Z</BuildTS>
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      <WebSite>N/A</WebSite>
      <Organization501c3 referenceDocumentId="00000002" referenceDocumentName="IRS990ScheduleA">X</Organization501c3>
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      <ContributionsGiftsGrantsEtc>104948</ContributionsGiftsGrantsEtc>
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      <MembershipDues>0</MembershipDues>
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      <CostOtherBasisAndSalesExpenses>0</CostOtherBasisAndSalesExpenses>
      <GainOrLossFromSaleOfAssets>0</GainOrLossFromSaleOfAssets>
      <GamingGrossIncome>0</GamingGrossIncome>
      <FundraisingGrossIncome>0</FundraisingGrossIncome>
      <SpecialEventsDirectExpenses>0</SpecialEventsDirectExpenses>
      <SpecialEventsNetIncomeLoss>0</SpecialEventsNetIncomeLoss>
      <CostOfGoodsSold>0</CostOfGoodsSold>
      <GroProfitLossSalesOfInventory>0</GroProfitLossSalesOfInventory>
      <TotalRevenue>112239</TotalRevenue>
      <SalariesOtherCompEmplBenefits>9280</SalariesOtherCompEmplBenefits>
      <FeesAndOthPymtToIndContractors>2895</FeesAndOthPymtToIndContractors>
      <OtherExpensesTotal>134586</OtherExpensesTotal>
      <TotalExpenses>146761</TotalExpenses>
      <ExcessOrDeficitForYear>-34522</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>456473</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>421951</NetAssetsOrFundBalancesEOY>
      <InfoInScheduleOPartII>X</InfoInScheduleOPartII>
      <CashSavingsAndInvestments>
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        <EOY>319077</EOY>
      </CashSavingsAndInvestments>
      <OtherAssetsTotal>
        <BOY>136037</BOY>
        <EOY>102891</EOY>
      </OtherAssetsTotal>
      <TotalAssets>
        <BOY>456473</BOY>
        <EOY>421968</EOY>
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      <SumOfTotalLiabilities>
        <EOY>17</EOY>
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      <NetAssetsOrFundBalances>
        <BOY>456473</BOY>
        <EOY>421951</EOY>
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      <InfoInScheduleOPartIII>X</InfoInScheduleOPartIII>
      <PrimaryExemptPurpose>See Schedule O</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>SEE SCHEDULE O</DescriptionProgramServiceAccom>
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      </ProgramServiceAccomplishment>
      <TotalProgramServiceExpenses>143288</TotalProgramServiceExpenses>
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        <PersonName>GARY PULLAN</PersonName>
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        <PersonName>BRIAN NIGGLI</PersonName>
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        <Compensation>1575</Compensation>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>JAMES STRANZ</PersonName>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>WILLIAM WITHALL</PersonName>
        <Title>Fire Chief</Title>
        <AvgHoursPerWkDevotedToPosition>5.00</AvgHoursPerWkDevotedToPosition>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>EARL LUBANSKI</PersonName>
        <Title>Officer</Title>
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        <Compensation>413</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>WILLIAM CRANE</PersonName>
        <Title>Officer</Title>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>JEFF DAVID</PersonName>
        <Title>Officer</Title>
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        <Compensation>337</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>DANIEL S LUDWIG</PersonName>
        <Title>Officer</Title>
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        <Compensation>150</Compensation>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>RON WELKLEY</PersonName>
        <Title>Asst Treasurer</Title>
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        <Compensation>338</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>LEO VICARI</PersonName>
        <Title>Asst. Property Clerk</Title>
        <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>150</Compensation>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>TYLER JOHNSON</PersonName>
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      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>JEFF EBMEYER</PersonName>
        <Title>President</Title>
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      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>CHRISTOPHER EBMEYER</PersonName>
        <Title>Officer</Title>
        <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>675</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>MICHAEL DEBREE</PersonName>
        <Title>Officer</Title>
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        <Compensation>675</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>GARY FINLAYSON</PersonName>
        <Title>Officer</Title>
        <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>150</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <ActivitiesNotPreviouslyRpt>false</ActivitiesNotPreviouslyRpt>
      <MadeChangesToOrgnzngEtcDoc>false</MadeChangesToOrgnzngEtcDoc>
      <OrganizationHadUBI>false</OrganizationHadUBI>
      <SubjectToProxyTax referenceDocumentName="IRS990ScheduleC">false</SubjectToProxyTax>
      <OrganizationDissolvedEtc referenceDocumentName="IRS990ScheduleN BinaryAttachment">false</OrganizationDissolvedEtc>
      <DidOrgFileForm1120POLThisYear>false</DidOrgFileForm1120POLThisYear>
      <MadeLoansToFromOfficers>false</MadeLoansToFromOfficers>
      <EngagedInExcessBenefitTrans>false</EngagedInExcessBenefitTrans>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <TheBooksAreInCareOf>
        <NamePerson>BRIAN NIGGLI</NamePerson>
        <AddressUS>
          <AddressLine1>410 MADISON STREET</AddressLine1>
          <City>EAST ROCHESTER</City>
          <State>NY</State>
          <ZIPCode>14445</ZIPCode>
        </AddressUS>
        <TelephoneNumber>5855862413</TelephoneNumber>
      </TheBooksAreInCareOf>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ForeignOffice>false</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>false</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>false</DoesOrgHaveHospital>
      <TanningServicesProvided>false</TanningServicesProvided>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionWithControlEntity>false</TransactionWithControlEntity>
      <EngagePoliticalCmpgnActivities>false</EngagePoliticalCmpgnActivities>
      <EngageInLobbyingActivities>false</EngageInLobbyingActivities>
      <OperatingSchool>false</OperatingSchool>
      <TrnsfrsExemptNonCharRelatedOrg>false</TrnsfrsExemptNonCharRelatedOrg>
      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
      <PartVIAHghstPaidCntrctProfSer>NONE</PartVIAHghstPaidCntrctProfSer>
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    <IRS990ScheduleA documentId="00000002" softwareId="12000225">
      <PubliclySupportedOrg170b1Avi>X</PubliclySupportedOrg170b1Avi>
      <GiftsGrantsContribReceived170>
        <CurrentTaxYearMinus4Years>110653</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>133299</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>119184</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>112174</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>109948</CurrentTaxYear>
        <Total>585258</Total>
      </GiftsGrantsContribReceived170>
      <ValueSrvcFcltsFurnishedByGovt>
        <CurrentTaxYearMinus4Years>1076091</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>1076091</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>1076091</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>1076091</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>1076091</CurrentTaxYear>
        <Total>5380455</Total>
      </ValueSrvcFcltsFurnishedByGovt>
      <Total170>
        <CurrentTaxYearMinus4Years>1186744</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>1209390</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>1195275</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>1188265</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>1186039</CurrentTaxYear>
        <Total>5965713</Total>
      </Total170>
      <PublicSupportTotal170>5965713</PublicSupportTotal170>
      <GrossInvestmentIncome170>
        <CurrentTaxYearMinus4Years>18937</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>-3142</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>9846</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>8511</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>7291</CurrentTaxYear>
        <Total>41443</Total>
      </GrossInvestmentIncome170>
      <TotalSupport>6007156</TotalSupport>
      <PublicSupportPertcentage170>0.99310</PublicSupportPertcentage170>
      <PublicSupportPertcentPriorYear>0.99150</PublicSupportPertcentPriorYear>
      <ThirtyThreePercntTestsCY170>X</ThirtyThreePercntTestsCY170>
      <PublicSupportTotal509>0</PublicSupportTotal509>
      <PublicSupportPercentage509>0</PublicSupportPercentage509>
      <InvestmentIncomePercentage>0</InvestmentIncomePercentage>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="00000003" softwareId="12000225">
      <GeneralExplanation>
        <Explanation>The Penfield Fire Company provides support to the volunteer</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>firefighters serving the Penfield Fire District. The Company</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>provides emergency response for fire prevention and rescue.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>It also engages in fire prevention education, emergency</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>medical assistance and police support for traffic and crowd</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>control. In order to promote cooperation with other fire companies,</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>social and sporting events are organized and sponsored.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990EZ, Part I, Line 16</Identifier>
        <Explanation>UNIFORMS, FIREMATIC AND TRAINING 7083. PUBLIC RELATIONS 12778. SPORTS 3566. SOCIAL ACTIVITIES 17409. PARADES 3935. INSURANCE 4637. OFFICE SUPPLIES 909. POSTAGE 478. MEETINGS AND CONVENTIONS 4429. FUNDRAISING 5079. REFRESHMENTS 15069. FIRE PREVENTION 3933. BANK CHARGES, NET 498. SUPPLIES AND MISC EQUIPMENT 16857. PAYROLL TAXES 638. DEPRECIATION 33815. UNREALIZED GAINS (LOSSES) 3473.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990EZ, Part II, Line 24</Identifier>
        <Explanation>PREPAID EXPENSES 669. MACHINERY AND EQUIPMENT 136037. 102222.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990EZ, Part II, Line 26</Identifier>
        <Explanation>MISC. ACCOUNTS PAYABLE 17.</Explanation>
      </GeneralExplanation>
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