Circleville Volunteer Fire Dept EIN 55-0613583

Circleville Volunteer Fire Dept

EIN  55-0613583 Public charity (501(c)(3)) Circleville, WV
Form 990 (PDF) Compare with another nonprofit →
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Size
$100K–1M
What they do
Provides fire and rescue services to Circleville and surrounding areas.
Leadership
Carl Lee Warner · Fire Chief/President
Money in and out
$213K revenue, $103K expenses
Bottom line
94% program efficiency

Provides fire and rescue services to Circleville and surrounding areas. For fiscal year 2025 it reported $213K in revenue, $103K in expenses, and $512K in net assets.Pt I

Where the money goes · FY2025
Total revenue
$213K
Pt VIII · Ln 12
Total expenses
$103K
Pt IX · Ln 25
Net assets
$512K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $110K
Where spending went · Part IX cols B–D
Program services $0.94 Fundraising $0.06
Program efficiency
94%
of spending reaches programs▲ +5% vs prior filing year
Operating runway
20.4mo
months of highly liquid reserves at operating expense rate▲ +9% vs prior filing year
Surplus margin
+52%
revenue over expenses, this year▲ +9% vs prior filing year

Summary of the Filing

Part I · fiscal year 2025 · Form 990
Revenue
$213K
FY2025▲ +10%
Expenses
$103K
FY2025▲ +1%
Total assets
$519K
FY2025▲ +22%
Total liabilities
$7K
FY2025▼ -67%
Total revenue
$213K
Pt VIII · Ln 12
Total expenses
$103K
Pt IX · Ln 25
Net assets
$512K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$110K
Total assetsPt X · Ln 16$519K
Program-expense ratioPt IX · col B94%
Voting members of governing bodyPt I · Ln 332
Independent voting membersPt I · Ln 432
Mission & Programs · Part III

Where the work happens

1 program service account for $97K of program spending, described in the organization's own filed words · FY2025.
01

Expenses incurred for daily operation of the department and fundraising expense

$97Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CCircleville Volunteer Fire Dept
EINHdr · item D55-0613583
Principal addressHdr · item CCircleville, WV
WebsiteHdr · item Jnone reported
Year of formationHdr · item Lpending
State of legal domicileHdr · item MWV
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFPublic Safety & Disaster (M99)
Ruling yearIRS BMFSep 2014

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a32
Independent voting membersPt VI · Ln 1b32
Conflict-of-interest policyPt VI · Ln 12aNo
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2Yes

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Fire Chief/President
$0Pt VII · Sec A
Assistant Fire Chief
$0Pt VII · Sec A
Captain/Training Officer
$0Pt VII · Sec A
First Lieutenant
$0Pt VII · Sec A
Second Lieutenant
$0Pt VII · Sec A
Sgt. at Arms/Vice President
$0Pt VII · Sec A
Secretary/Treasurer
$0Pt VII · Sec A
Assistant Secretary
$0Pt VII · Sec A
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Statement of Revenue

Part VIII
Contributions & grants100%$213K
Total revenueLn 12$213K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.94 Fundraising $0.06
Program services94%$97K
Fundraising6%$6K
Total functional expensesLn 25$103K

Balance Sheet

Part X · end of year
CashLn 1$176K
Total assetsLn 16$519K
Total liabilitiesLn 26$7K
Total net assetsLn 32$512K
Months of cash on handcomputed20.4

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $176K · Operating expenses/yr $103K
20.4 months
Where the money goes
Program services
Program services $97K · Total expenses $103K
94%
Management & General
Management & general $0 · Total expenses $103K
0%
Fundraising
Fundraising $6K · Total expenses $103K
6%
Cost to raise $1
Fundraising expense (3-yr avg) $6K · Solicited contributions (3-yr avg) $170K
$0.03 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $213K · Total revenue $213K
100%
Government reliance
Government grants $0 · Total revenue $213K
0%
Earned-income share
Program service revenue $0 · Total revenue $213K
0%
Investment reliance
Investment income $0 · Total revenue $213K
0%
Program self-sufficiency
Program service revenue $0 · Total expenses $103K
0%
Growth & trend
Revenue growth (YoY)
This year $213K · Prior year $194K
+10%
Revenue CAGR
FY2021 $68K · FY2025 $213K
+33%
Net-asset trend (YoY)
End of year $512K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $213K · Expenses $103K
+52%
Liabilities-to-Assets
Total liabilities — · Total assets $519K
Net-asset ratio
Net assets $512K · Total assets $519K
99%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $0 · Other securities (Pt X, ln 12) $0 · Total assets (Pt X, ln 16) $519K
0%
People & payroll
Highest Reported Total Compensation
Individual Carl Lee Warner · Reported title FIRE CHIEF/PRESIDENT · Highest reported compensation $0 · Total expenses $103K
0%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $0 · Total expenses $103K
0%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 94%
Overhead ratio 0%
Fundraising cost ratio 3%
Revenue growth 10%
Investment management fee ratio 0%
Legal fee ratio 0%
Accounting fee ratio 1%
Fundraising fee ratio 0%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2025 (Latest)$213K revenue · viewing · ⤓ 990 PDF
FY2024$194K revenue · ⤓ 990 PDF
FY2023$162K revenue · ⤓ 990 PDF
FY2022$151K revenue · ⤓ 990 PDF
FY2021$68K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2025IRS
Classification, formation year, addressIRS Business Master File
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