Volunteer Fire protection

501(c)(3) charity; gifts are tax-deductible.
95¢ of each $1 spent went to programs.
$60K 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

FY2023 · 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
95%
of spending
Looks good: 95% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$60K
to officers and key staff · 13% of spending
Looks good: pay to officers and key staff is 13% of spending; 15% or less.
Pt VII · Sec A
3 mo
of spending, in cash
Fine: 2.7 months of spending in cash; 1 to 3.
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
$431K
54% of total assets
Fine: liabilities are 54% 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
$504K
+43% vs prior year
Spent
$456K
To programs
95%
Net assets
$374K
By yearFY2020–FY2025
Revenue
$504K
FY2023▲ +43%
Tap a bar for its year
Revenue by fiscal year
FY2020$399K
FY2021$340K
FY2022$352K
FY2023$504K
FY2024$468K
FY2025$584K
Expenses
$456K
FY2023▲ +1%
Tap a bar for its year
Expenses by fiscal year
FY2020$245K
FY2021$350K
FY2022$449K
FY2023$456K
FY2024$456K
FY2025$486K
Net assets
$374K
FY2023▲ +15%
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 FY2023 Form 990 (year ending June 2023) · figures checked against the IRS filing · see the original

990 PDF Claim
You’re viewing the FY2023 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

95 cents of each dollar spent went to programs.

Program services 95% · $433K Management & general 5% · $23K

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; $60K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
$59,501Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$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 →

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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 · $433K · in their own filed words · FY2022
01

Provide fire and protection services to the local community.

$433Kprogram 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 FY2023 990, line by line.

1The main four
Money inPt VIII
$504K
Ln 12
Gifts and grantsLn 1h$453K
Other incomeLn 4–11$49K
Investment incomeLn 3$2K
Money outPt IX
$456K
Ln 25
Programscol B$433K
Managementcol C$23K
Owns and owesPt X
$374K
net assets · Ln 32
Cash and savingsLn 1–2$104K
Total assetsLn 16$804K
LiabilitiesLn 26$431K
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$453K
Government grantsLn 1e$399K
Noncash giftsLn 1g$400
Investment incomeLn 3$2K
Other incomeLn 4–11$49K
Gains on assetsLn 7$2K
Total revenueLn 12$504K
Assets in detailPt X, end of year
CashLn 1$10K
SavingsLn 2$94K
Cash and savings togetherLn 1–2$104K
Land, buildings, equipmentLn 10c$686K
Other assetsLn 15$4K
Total assetsLn 16$804K
LiabilitiesLn 26$431K
Net assetsLn 32$374K
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 FY23End FY23
Cash and savingsLn 1–2$193K$104K
Land, buildings, equipmentLn 10c$606K$686K
Total assetsLn 16$807K$804K
LiabilitiesLn 26$482K$431K
Net assetsLn 32$326K$374K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$65K$65K
Other salaries and wagesLn 7$63K$63K
Pension plan contributionsLn 8$2K$2K
Payroll taxesLn 10$7K$7K
Accounting feesLn 11c$17K$17K
Advertising and promotionLn 12$1K$1K
Office expensesLn 13$14K$8K$6K
OccupancyLn 16$80K$80K
Conferences, conventions and meetingsLn 19$846$846
InterestLn 20$12K$12K
Depreciation, depletion and amortizationLn 22$93K$93K
InsuranceLn 23$14K$14K
Other expenses (24a–d)Ln 24$84K$84K
All other expensesLn 24e$3K$3K
Total functional expensesLn 25$456K$433K$23K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $584K$486K$98K$484K 990 PDF
FY2024 $468K$456K$12K$386K 990 PDF
FY2023 Viewing $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

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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 FY2023 990 (6 parts)
Part I · Summary $503,516 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $342,851$452,819
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $91$1,603
I-11 Other revenuePrior year $8,995$49,094
I-12 Total revenuePrior year $351,937$503,516
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 $117,615$137,440
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $331,343$318,228
I-18 Total expensesPrior year $448,958$455,668
I-19 Revenue less expensesPrior year −$97,021$47,848
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 $503,516 across 8 lines filed
VIII-1e Government grants$398,607
VIII-1f All other contributions, gifts and grants$54,212
VIII-1g Noncash contributions (included above)$400
VIII-1h Total contributions, gifts and grants$452,819
VIII-3 Investment incomeExcluded from tax $103$103
VIII-7 Net gain or loss on sales of assetsExcluded from tax $1,500$1,500
VIII-8 Net income from fundraising eventsExcluded from tax $49,094$49,094
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $50,697$503,516
Part IX · Statement of functional expenses $455,668 across 14 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $64,799$64,799
IX-7 Other salaries and wagesPrograms $63,330$63,330
IX-8 Pension plan contributionsPrograms $2,272$2,272
IX-10 Payroll taxesPrograms $7,039$7,039
IX-11c Accounting feesManagement $17,380$17,380
IX-12 Advertising and promotionPrograms $1,209$1,209
IX-13 Office expensesPrograms $8,166 · Management $5,537$13,703
IX-16 OccupancyPrograms $79,563$79,563
IX-19 Conferences, conventions and meetingsPrograms $846$846
IX-20 InterestPrograms $11,718$11,718
IX-22 Depreciation, depletion and amortizationPrograms $92,746$92,746
IX-23 InsurancePrograms $14,182$14,182
IX-24 Other expenses (24a–d)Programs $84,288$84,288
IX-24e All other expensesPrograms $2,593$2,593
IX-25 Total functional expensesPrograms $432,751 · Management $22,917 · Fundraising $0$455,668
Part X · Balance sheet $804,285 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $50,158$10,174
X-2 Savings and temporary cash investmentsStart of year $142,821$93,737
X-9 Prepaid expenses and deferred chargesStart of year $7,788$10,699
X-10c Land, buildings and equipment, netStart of year $606,349$685,609
X-15 Other assetsStart of year $210$4,066
X-16 Total assetsStart of year $807,326$804,285
X-17 Accounts payable and accrued expensesStart of year $13,793$17,004
X-26 Total liabilitiesStart of year $481,654$430,765
X-27 Net assets without donor restrictionsStart of year $323,648$371,496
X-28 Net assets with donor restrictionsStart of year $2,024$2,024
X-32 Total net assets or fund balancesStart of year $325,672$373,520
X-33 Total liabilities and net assetsStart of year $807,326$804,285
Part XI · Reconciliation of net assets $373,520 net assets at year end
XI-1 Total revenue$503,516
XI-2 Total expenses$455,668
XI-3 Revenue less expenses$47,848
XI-4 Net assets at start of year$325,672
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$373,520

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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