Volunteer Fire protection

501(c)(3) charity; gifts are tax-deductible.
96¢ of each $1 spent went to programs.
$72K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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
4 of 6
filings with a surplus
Average surplus $34K a year · 8% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
96%
of spending
Looks good: 96% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$72K
to officers and key staff · 15% of spending
Looks good: pay to officers and key staff is 15% of spending; 15% or less.
Pt VII · Sec A
6 mo
of spending, in cash
Looks good: 5.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $63
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$410K
46% of total assets
Looks good: liabilities are 46% of assets; 50% or less.
Pt X · Ln 26
Independent board members
14
of 14 voting members
Looks good: 14 of 14 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$584K
+25% vs prior year
Spent
$486K
To programs
96%
Net assets
$484K
By yearFY2020–FY2025
Revenue
$584K
FY2025▲ +25%
Tap a bar for its year
Revenue by fiscal year
FY2020$399K
FY2021$340K
FY2022$352K
FY2023$504K
FY2024$468K
FY2025$584K
Expenses
$486K
FY2025▲ +7%
Tap a bar for its year
Expenses by fiscal year
FY2020$245K
FY2021$350K
FY2022$449K
FY2023$456K
FY2024$456K
FY2025$486K
Net assets
$484K
FY2025▲ +25%
Tap a bar for its year
Net assets by fiscal year
FY2020$432K
FY2021$423K
FY2022$326K
FY2023$374K
FY2024$386K
FY2025$484K

From the FY2025 Form 990 (year ending June 2025) · figures checked against the IRS filing · see the original

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Apr 1989.

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% · $466K Management & general 4% · $20K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

14 people listed on the 990; $72K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
$72,137Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Asst. Secretary
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
President
$0Pt VII · Sec A

Kenny Apple’s $72K as Chief is at the 83rd percentile of top reported officer pay among 825 $100K–1M public safety & disaster nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Kenny Apple$72,137$68,549$59,501$58,501$52,173$44,376

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Fire District No28 INC executive salaries →

On this list? Claim this org

Something off? Claim to add context

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

Provides volunteer fire protection and emergency services to the local community.

Questions for Fire District No28 INC

Tap to ask. Fire District No28 INC sees how many people are interested.

Your first name shows with your question. Fire District No28 INC answers here, for everyone.

Provided by the organization

Know this org? Add your story

1 program · $466K · in their own filed words · FY2024
01

Provide fire and protection services to the local community.

$466Kprogram 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 · FY2023
Total grants receivedfrom 1 funder$63

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$584K
Ln 12
Gifts and grantsLn 1h$546K
Other incomeLn 4–11$38K
Investment incomeLn 3$951
Money outPt IX
$486K
Ln 25
Programscol B$466K
Managementcol C$20K
Owns and owesPt X
$484K
net assets · Ln 32
Cash and savingsLn 1–2$238K
Total assetsLn 16$894K
LiabilitiesLn 26$410K
PeoplePt VI, VII
14
listed · VII A
PaidVII A1
Voting boardVI 1a14
IndependentVI 1b14
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$546K
Government grantsLn 1e$492K
Investment incomeLn 3$951
Other incomeLn 4–11$38K
Gains on assetsLn 7−$3K
Total revenueLn 12$584K
Assets in detailPt X, end of year
CashLn 1$66K
SavingsLn 2$172K
Cash and savings togetherLn 1–2$238K
Land, buildings, equipmentLn 10c$596K
Other assetsLn 15$50K
Total assetsLn 16$894K
LiabilitiesLn 26$410K
Net assetsLn 32$484K
OperationsPt I, VI
EmployeesI 52
VolunteersI 60
Fiscal year endsHeaderJune
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$154K$238K
Land, buildings, equipmentLn 10c$607K$596K
Total assetsLn 16$783K$894K
LiabilitiesLn 26$397K$410K
Net assetsLn 32$386K$484K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$75K$75K
Other salaries and wagesLn 7$112K$112K
Pension plan contributionsLn 8$4K$4K
Payroll taxesLn 10$9K$9K
Accounting feesLn 11c$16K$16K
Advertising and promotionLn 12$2K$2K
Office expensesLn 13$13K$10K$4K
OccupancyLn 16$57K$57K
TravelLn 17$14$14
InterestLn 20$9K$9K
Depreciation, depletion and amortizationLn 22$81K$81K
InsuranceLn 23$12K$12K
Other expenses (24a–d)Ln 24$89K$89K
All other expensesLn 24e$6K$6K
Total functional expensesLn 25$486K$466K$20K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $584K$486K$98K$484K 990 PDF
FY2024 $468K$456K$12K$386K 990 PDF
FY2023 $504K$456K$48K$374K 990 PDF
FY2022 $352K$449K−$97K$326K 990 PDF
FY2021 $340K$350K−$9K$423K 990 PDF
FY2020 $399K$245K$154K$432K 990 PDF

More to add? Claim this org

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 $583,835 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $448,457$545,939
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $2,131−$2,147
I-11 Other revenuePrior year $17,527$40,043
I-12 Total revenuePrior year $468,115$583,835
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $171,303$200,213
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $284,567$285,597
I-18 Total expensesPrior year $455,870$485,810
I-19 Revenue less expensesPrior year $12,245$98,025
Part VI · Governance 14 of 14 board members independent, 4 to look at
VI-1a Voting members of the governing body14
VI-1b Independent voting members14
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 $583,835 across 7 lines filed
Lines not itemized here account for $13,638 of total revenue; see the IRS return.
VIII-1e Government grants$491,933
VIII-1f All other contributions, gifts and grants$54,006
VIII-1h Total contributions, gifts and grants$545,939
VIII-3 Investment incomeExcluded from tax $951$951
VIII-7 Net gain or loss on sales of assetsRelated to mission −$3,098−$3,098
VIII-8 Net income from fundraising eventsExcluded from tax $26,405$26,405
VIII-12 Total revenueRelated to mission $10,540 · Unrelated business $0 · Excluded from tax $27,356$583,835
Part IX · Statement of functional expenses $485,810 across 14 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $75,309$75,309
IX-7 Other salaries and wagesPrograms $111,780$111,780
IX-8 Pension plan contributionsPrograms $3,936$3,936
IX-10 Payroll taxesPrograms $9,188$9,188
IX-11c Accounting feesManagement $16,313$16,313
IX-12 Advertising and promotionPrograms $2,090$2,090
IX-13 Office expensesPrograms $9,545 · Management $3,529$13,074
IX-16 OccupancyPrograms $57,391$57,391
IX-17 TravelPrograms $14$14
IX-20 InterestPrograms $9,347$9,347
IX-22 Depreciation, depletion and amortizationPrograms $80,693$80,693
IX-23 InsurancePrograms $11,674$11,674
IX-24 Other expenses (24a–d)Programs $89,418$89,418
IX-24e All other expensesPrograms $5,583$5,583
IX-25 Total functional expensesPrograms $465,968 · Management $19,842 · Fundraising $0$485,810
Part X · Balance sheet $894,078 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $49,046$65,695
X-2 Savings and temporary cash investmentsStart of year $104,954$172,097
X-9 Prepaid expenses and deferred chargesStart of year $15,000$10,276
X-10c Land, buildings and equipment, netStart of year $607,398$595,936
X-15 Other assetsStart of year $6,599$50,074
X-16 Total assetsStart of year $782,997$894,078
X-17 Accounts payable and accrued expensesStart of year $27,509$15,164
X-25 Other liabilitiesStart of year $0$5,878
X-26 Total liabilitiesStart of year $397,232$410,288
X-27 Net assets without donor restrictionsStart of year $383,741$481,766
X-28 Net assets with donor restrictionsStart of year $2,024$2,024
X-32 Total net assets or fund balancesStart of year $385,765$483,790
X-33 Total liabilities and net assetsStart of year $782,997$894,078
Part XI · Reconciliation of net assets $483,790 net assets at year end
XI-1 Total revenue$583,835
XI-2 Total expenses$485,810
XI-3 Revenue less expenses$98,025
XI-4 Net assets at start of year$385,765
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$483,790

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

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

Your org? Add context

Made it to the end? Claim this org

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.