Volunteer Fire protection

501(c)(3) charity; gifts are tax-deductible.
97¢ of each $1 spent went to programs.
$44K 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

FY2020 · 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
97%
of spending
Looks good: 97% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$44K
to officers and key staff · 18% of spending
Fine: pay to officers and key staff is 18% of spending; 15% to 20%.
Pt VII · Sec A
10 mo
of spending, in cash
Looks good: 9.6 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
$553K
56% of total assets
Fine: liabilities are 56% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
15
of 15 voting members
Looks good: 15 of 15 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$399K
Spent
$245K
To programs
97%
Net assets
$432K
By yearFY2020–FY2025
Revenue
$399K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$399K
FY2021$340K
FY2022$352K
FY2023$504K
FY2024$468K
FY2025$584K
Expenses
$245K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$245K
FY2021$350K
FY2022$449K
FY2023$456K
FY2024$456K
FY2025$486K
Net assets
$432K
FY2020
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 FY2020 Form 990 (year ending June 2020) · figures checked against the IRS filing · see the original

990 PDF Claim
You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2025) →

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

97 cents of each dollar spent went to programs.

Program services 97% · $237K Management & general 3% · $8K Fundraising 0% · $21

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

15 people listed on the 990; $44K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2019); the FY2020 filing did not itemize Part VII
$44,376Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$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 →

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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

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

Questions for Fire District No28 INC

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Provided by the organization

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1 program · $237K · in their own filed words · FY2019
01

Provide fire and protection services to the local community.

$237Kprogram 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 FY2020 990, line by line.

1The main four
Money inPt VIII
$399K
Ln 12
Gifts and grantsLn 1h$389K
Other incomeLn 4–11$10K
Investment incomeLn 3$279
Money outPt IX
$245K
Ln 25
Programscol B$237K
Managementcol C$8K
Fundraisingcol D$21
Owns and owesPt X
$432K
net assets · Ln 32
Cash and savingsLn 1–2$196K
Total assetsLn 16$985K
LiabilitiesLn 26$553K
PeoplePt VI, VII
15
listed · VII A
PaidVII A1
Voting boardVI 1a15
IndependentVI 1b15
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$389K
Government grantsLn 1e$370K
Investment incomeLn 3$279
Other incomeLn 4–11$10K
Total revenueLn 12$399K
Assets in detailPt X, end of year
CashLn 1$18K
SavingsLn 2$178K
Cash and savings togetherLn 1–2$196K
Land, buildings, equipmentLn 10c$777K
Total assetsLn 16$985K
LiabilitiesLn 26$553K
Net assetsLn 32$432K
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 FY20End FY20
Cash and savingsLn 1–2$222K$196K
Land, buildings, equipmentLn 10c$321K$777K
Total assetsLn 16$557K$985K
LiabilitiesLn 26$279K$553K
Net assetsLn 32$278K$432K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$56K$56K
Other salaries and wagesLn 7$24K$24K
Pension plan contributionsLn 8$480$480
Other employee benefitsLn 9$6K$6K
Payroll taxesLn 10$6K$6K
Accounting feesLn 11c$6K$6K
Advertising and promotionLn 12$21$21
Office expensesLn 13$11K$9K$2K
OccupancyLn 16$54K$54K
InterestLn 20$11K$11K
Depreciation, depletion and amortizationLn 22$16K$16K
InsuranceLn 23$8K$8K
Other expenses (24a–d)Ln 24$41K$41K
All other expensesLn 24e$4K$4K
Total functional expensesLn 25$245K$237K$8K$21

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $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 Viewing $399K$245K$154K$432K 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 FY2020 990 (6 parts)
Part I · Summary $398,937 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $282,847$388,625
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $532$279
I-11 Other revenuePrior year $41,325$10,033
I-12 Total revenuePrior year $324,704$398,937
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 $72,174$92,279
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $173,126$152,385
I-18 Total expensesPrior year $245,300$244,664
I-19 Revenue less expensesPrior year $79,404$154,273
Part VI · Governance 15 of 15 board members independent, 4 to look at
VI-1a Voting members of the governing body15
VI-1b Independent voting members15
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 $398,937 across 7 lines filed
VIII-1e Government grants$369,778
VIII-1f All other contributions, gifts and grants$18,847
VIII-1h Total contributions, gifts and grants$388,625
VIII-3 Investment incomeExcluded from tax $279$279
VIII-8 Net income from fundraising eventsExcluded from tax $9,699$9,699
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $334$334
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $10,312$398,937
Part IX · Statement of functional expenses $244,664 across 14 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $56,382$56,382
IX-7 Other salaries and wagesPrograms $24,200$24,200
IX-8 Pension plan contributionsPrograms $480$480
IX-9 Other employee benefitsPrograms $5,575$5,575
IX-10 Payroll taxesPrograms $5,642$5,642
IX-11c Accounting feesManagement $6,155$6,155
IX-12 Advertising and promotionFundraising $21$21
IX-13 Office expensesPrograms $9,076 · Management $1,935$11,011
IX-16 OccupancyPrograms $53,782$53,782
IX-20 InterestPrograms $10,736$10,736
IX-22 Depreciation, depletion and amortizationPrograms $16,360$16,360
IX-23 InsurancePrograms $8,490$8,490
IX-24 Other expenses (24a–d)Programs $41,436$41,436
IX-24e All other expensesPrograms $4,394$4,394
IX-25 Total functional expensesPrograms $236,553 · Management $8,090 · Fundraising $21$244,664
Part X · Balance sheet $985,106 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $13,098$18,087
X-2 Savings and temporary cash investmentsStart of year $208,837$178,263
X-9 Prepaid expenses and deferred chargesStart of year $13,668$12,107
X-10c Land, buildings and equipment, netStart of year $321,171$776,649
X-16 Total assetsStart of year $556,774$985,106
X-17 Accounts payable and accrued expensesStart of year $7,807$15,877
X-26 Total liabilitiesStart of year $279,103$553,163
X-27 Net assets without donor restrictionsStart of year $240,843$431,943
X-28 Net assets with donor restrictionsStart of year $36,828$0
X-32 Total net assets or fund balancesStart of year $277,671$431,943
X-33 Total liabilities and net assetsStart of year $556,774$985,106
Part XI · Reconciliation of net assets $431,943 net assets at year end
XI-1 Total revenue$398,937
XI-2 Total expenses$244,664
XI-3 Revenue less expenses$154,273
XI-4 Net assets at start of year$277,671
XI-9 Other changes in net assets−$1
XI-10 Net assets at end of year$431,943

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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