Marcus Fire Department INC

Tax-deductible

Marcus, IA501(c)(3)Since 2015Public Safety & DisasterEIN 47-3925767Revenue $126K in FY2025

On file with the IRSPo Box 398, 51035-0398 · Marcus, IATax-exempt since Sep 2015Publicly supported charity — 170(b)(1)(A)(vi)

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To provide Marcus and the surrounding area with prompt, efficient, and effective response to fire, rescue, medical and other emergencies, as well as fire prevention education, assistance with fire investigation and other activities deemed to be in the best interest of the department and the citizens of the community.

501(c)(3) charity; gifts are tax-deductible.
96¢ of each $1 spent went to programs.
Run by 24 volunteers.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

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
3 of 3
filings with a surplus
Average surplus $100K a year · 57% of revenue · last 3 filings
Looks good: a surplus in 3 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Spent on programs
96%
of spending
Looks good: 96% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
93 mo
of spending, in cash
Looks good: 93.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $10K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
29
of 29 voting members
Looks good: 29 of 29 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$126K
-32% vs prior year
Spent
$69K
To programs
96%
Net assets
$607K
By yearFY2021–FY2025
Revenue
$126K
FY2025▼ -32%
Tap a bar for its year
Revenue by fiscal year
FY2021$176K
FY2022$184K
FY2023$167K
FY2024$125K
FY2025$185K
FY2025$126K
Expenses
$69K
FY2025▼ -7%
Tap a bar for its year
Expenses by fiscal year
FY2021$58K
FY2022Not on file
FY2023$97K
FY2024Not on file
FY2025$74K
FY2025$69K
Net assets
$607K
FY2025▲ +10%
Tap a bar for its year
Net assets by fiscal year
FY2021$540K
FY2022$364K
FY2023$433K
FY2024$448K
FY2025$550K
FY2025$607K

From the FY2025 Form 990 · see the original

Form 990 (PDF) Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Sep 2015.

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

Where the money goes

96 cents of each dollar spent went to programs.

Program services 96% · $65K Management & general 4% · $3K

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

5 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
1st Assistant Chief
$0Pt VII · Sec A
2nd Assistant Chief
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
See Marcus Fire Department INC 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 15aYes

Programs and updates

Provides emergency medical and fire protection services.

Provided by the organization

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1 program · in their own filed words · FY2025
01

Provision of emergency fire protection services and emergency medical services.

Pt IX · col B

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 · FY2023
Total grants receivedfrom 1 funder$10K

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$126K
Ln 12
Gifts and grantsLn 1h$115K
Investment incomeLn 3$11K
Money outPt IX
$69K
Ln 25
Programscol B$65K
Managementcol C$3K
Owns and owesPt X
$607K
net assets · Ln 32
Cash and savingsLn 1–2$533K
Total assetsLn 16$607K
LiabilitiesLn 26$0
PeoplePt VI, VII
5
listed · VII A
PaidVII A0
Voting boardVI 1a29
IndependentVI 1b29
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$115K
Government grantsLn 1e$34K
Investment incomeLn 3$11K
Total revenueLn 12$126K
Assets in detailPt X, end of year
SavingsLn 2$533K
Cash and savings togetherLn 1–2$533K
Land, buildings, equipmentLn 10c$74K
Total assetsLn 16$607K
LiabilitiesLn 26$0
Net assetsLn 32$607K
OperationsPt I, VI
EmployeesI 50
VolunteersI 624
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$452K$533K
Land, buildings, equipmentLn 10c$98K$74K
Total assetsLn 16$550K$607K
LiabilitiesLn 26$0$0
Net assetsLn 32$550K$607K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$0
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$0
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$0
Lobbying feesLn 11d$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$19$19
Advertising and promotionLn 12$0
Office expensesLn 13$3K$3K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$16K$16K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$23K$23K
InsuranceLn 23$0
Other expenses (24a–d)Ln 24$25K$25K
All other expensesLn 24e$685$685
Total functional expensesLn 25$69K$65K$3K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 $185K$74K$111K$550K 990 PDF
FY2024 $125K$448K 990 PDF
FY2023 $167K$97K$70K$433K 990 PDF
FY2022 $184K$364K 990 PDF
FY2021 $176K$58K$118K$540K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (6 parts)
Part I · Summary $125,930 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $178,054$114,818
I-9 Program service revenue$0
I-10 Investment incomePrior year $7,080$11,112
I-11 Other revenue$0
I-12 Total revenuePrior year $185,134$125,930
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 $73,847$68,539
I-18 Total expensesPrior year $73,847$68,539
I-19 Revenue less expensesPrior year $111,287$57,391
Part VI · Governance 29 of 29 board members independent, 1 to look at
VI-1a Voting members of the governing body29
VI-1b Independent voting members29
VI-13 Written whistleblower policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $125,930 across 5 lines filed
VIII-1e Government grants$34,000
VIII-1f All other contributions, gifts and grants$80,818
VIII-1h Total contributions, gifts and grants$114,818
VIII-3 Investment income$11,112
VIII-12 Total revenue$125,930
Part IX · Statement of functional expenses $68,539 across 30 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staff$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wages$0
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxes$0
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting fees$0
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $19$19
IX-12 Advertising and promotion$0
IX-13 Office expensesManagement $3,046$3,046
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $16,385$16,385
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $23,477$23,477
IX-23 Insurance$0
IX-24 Other expenses (24a–d)Programs $24,927$24,927
IX-24e All other expensesPrograms $685$685
IX-25 Total functional expensesPrograms $65,493 · Management $3,046 · Fundraising $0$68,539
Part X · Balance sheet $607,342 assets, 7 lines filed
X-2 Savings and temporary cash investmentsStart of year $451,998$532,866
X-10c Land, buildings and equipment, netStart of year $97,953$74,476
X-16 Total assetsStart of year $549,951$607,342
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $549,951$607,342
X-32 Total net assets or fund balancesStart of year $549,951$607,342
X-33 Total liabilities and net assetsStart of year $549,951$607,342
Part XI · Reconciliation of net assets $607,342 net assets at year end
XI-1 Total revenue$125,930
XI-2 Total expenses$68,539
XI-3 Revenue less expenses$57,391
XI-4 Net assets at start of year$549,951
XI-10 Net assets at end of year$607,342

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

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