To operate and maintain a rural community Fire department

501(c)(3) charity; gifts are tax-deductible.
98¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
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
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average deficit $14K a year · 6% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
98%
of spending
Looks good: 98% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
16 mo
of spending, in cash
Looks good: 16.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $25K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$88K
15% of total assets
Looks good: liabilities are 15% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 6 voting members
Concern: none of 6 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$295K
+28% vs prior year
Spent
$281K
To programs
98%
Net assets
$512K
By yearFY2021–FY2025
Revenue
$295K
FY2025▲ +28%
Tap a bar for its year
Revenue by fiscal year
FY2021$200K
FY2022$220K
FY2023$243K
FY2024$231K
FY2025$295K
Expenses
$281K
FY2025▲ +9%
Tap a bar for its year
Expenses by fiscal year
FY2021$233K
FY2022$245K
FY2023$242K
FY2024$258K
FY2025$281K
Net assets
$512K
FY2025▲ +3%
Tap a bar for its year
Net assets by fiscal year
FY2021$548K
FY2022$628K
FY2023$525K
FY2024$498K
FY2025$512K

From the FY2025 Form 990 · see the original

990 PDF Claim

Is it real?

Yes. Exemption reinstated (2010-05-15). Per the IRS revocation list. Latest filing on record: FY2025. IRS ruling in Jul 2014.

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

Where the money goes

98 cents of each dollar spent went to programs.

Program services 98% · $276K Management & general 2% · $5K

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

6 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
Vice Chairman
$0Pt VII · Sec A
$0Pt VII · Sec A
Chairman
$0Pt VII · Sec A
Chairman
$0Pt VII · Sec A
$0Pt VII · Sec A
See Cumberland Fire District 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

Operates and maintains a rural community fire department.

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Provided by the organization

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1 program · $276K · in their own filed words · FY2025
01

To operate and maintain a fire departement and to provide fire protection for all property owners within the district. To provide vehicle extraction and rescue services, cooperate with other fire protection districts as well as other emergency repsponse or law enforcement agencies.

$276Kprogram 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 · FY2020
Total grants receivedfrom 1 funder$25K

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$295K
Ln 12
Fees for servicesLn 2g$206K
Gifts and grantsLn 1h$76K
Investment incomeLn 3$8K
Money outPt IX
$281K
Ln 25
Programscol B$276K
Managementcol C$5K
Owns and owesPt X
$512K
net assets · Ln 32
Cash and savingsLn 1–2$377K
Total assetsLn 16$600K
LiabilitiesLn 26$88K
PeoplePt VI, VII
6
listed · VII A
PaidVII A0
Voting boardVI 1a6
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$76K
Fees for servicesLn 2g$206K
Investment incomeLn 3$8K
Other incomeLn 4–11$5K
Total revenueLn 12$295K
Assets in detailPt X, end of year
CashLn 1$239K
SavingsLn 2$138K
Cash and savings togetherLn 1–2$377K
Land, buildings, equipmentLn 10c$222K
Total assetsLn 16$600K
LiabilitiesLn 26$88K
Net assetsLn 32$512K
OperationsPt I, VI
EmployeesI 536
Fiscal year endsHeaderDecember
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 FY25End FY25
Cash and savingsLn 1–2$318K$377K
Land, buildings, equipmentLn 10c$283K$222K
Total assetsLn 16$602K$600K
LiabilitiesLn 26$103K$88K
Net assetsLn 32$498K$512K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Benefits paid to or for membersLn 4$10K$10K
Other salaries and wagesLn 7$78K$78K
Accounting feesLn 11c$900$900
Other fees for servicesLn 11g$14K$14K
Advertising and promotionLn 12$1K$1K
Office expensesLn 13$3K$3K
OccupancyLn 16$20K$20K
Conferences, conventions and meetingsLn 19$3K$3K
Depreciation, depletion and amortizationLn 22$69K$69K
InsuranceLn 23$11K$11K
Other expenses (24a–d)Ln 24$19K$19K
All other expensesLn 24e$51K$51K
Total functional expensesLn 25$281K$276K$5K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $295K$281K$14K$512K 990 PDF
FY2024 $231K$258K−$27K$498K 990 PDF
FY2023 $243K$242K$2K$525K 990 PDF
FY2022 $220K$245K−$25K$628K 990 PDF
FY2021 $200K$233K−$33K$548K 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 FY2025 990 (6 parts)
Part I · Summary $295,155 revenue, 12 lines filed
I-8 Contributions and grants$76,113
I-9 Program service revenue$206,109
I-10 Investment income$7,931
I-11 Other revenue$5,002
I-12 Total revenue$295,155
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$10,477
I-15 Salaries and benefits$78,264
I-16a Professional fundraising fees$0
I-17 Other expenses$192,548
I-18 Total expenses$281,289
I-19 Revenue less expenses$13,866
Part VI · Governance 0 of 6 board members independent, 4 to look at
VI-1a Voting members of the governing body6
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 $295,155 across 7 lines filed
Lines not itemized here account for $11 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$76,113
VIII-1h Total contributions, gifts and grants$76,113
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $206,109$206,109
VIII-3 Investment incomeRelated to mission $7,931$7,931
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $4,991$4,991
VIII-12 Total revenueRelated to mission $219,042 · Unrelated business $0 · Excluded from tax $0$295,155
Part IX · Statement of functional expenses $281,289 across 12 lines filed
IX-4 Benefits paid to or for membersPrograms $10,477$10,477
IX-7 Other salaries and wagesPrograms $78,264$78,264
IX-11c Accounting feesManagement $900$900
IX-11g Other fees for servicesPrograms $14,037$14,037
IX-12 Advertising and promotionManagement $1,438$1,438
IX-13 Office expensesManagement $2,840$2,840
IX-16 OccupancyPrograms $19,878$19,878
IX-19 Conferences, conventions and meetingsPrograms $3,198$3,198
IX-22 Depreciation, depletion and amortizationPrograms $68,977$68,977
IX-23 InsurancePrograms $11,419$11,419
IX-24 Other expenses (24a–d)Programs $19,195$19,195
IX-24e All other expensesPrograms $50,666$50,666
IX-25 Total functional expensesPrograms $276,111 · Management $5,178 · Fundraising $0$281,289
Part X · Balance sheet $600,013 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $280,378$238,504
X-2 Savings and temporary cash investmentsStart of year $37,810$138,473
X-10c Land, buildings and equipment, netStart of year $283,159$221,948
X-14 Intangible assets$1,088
X-16 Total assetsStart of year $601,524$600,013
X-17 Accounts payable and accrued expensesStart of year $1,781$2,749
X-24 Unsecured notes and loans payableStart of year $101,422$85,250
X-26 Total liabilitiesStart of year $103,203$87,999
X-27 Net assets without donor restrictionsStart of year $498,321$512,014
X-32 Total net assets or fund balancesStart of year $498,321$512,014
X-33 Total liabilities and net assetsStart of year $601,524$600,013
Part XI · Reconciliation of net assets $512,014 net assets at year end
XI-1 Total revenue$295,155
XI-2 Total expenses$281,289
XI-3 Revenue less expenses$13,866
XI-4 Net assets at start of year$498,321
XI-8 Prior period adjustments−$176
XI-9 Other changes in net assets$3
XI-10 Net assets at end of year$512,014

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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