Fire District No28 INC FY2024 filing

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Volunteer Fire protection

501(c)(3) charity; gifts are tax-deductible.
95¢ of each $1 spent went to programs.
$69K 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

FY2024 · 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
$69K
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
4 mo
of spending, in cash
Looks good: 4.1 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
$397K
51% of total assets
Fine: liabilities are 51% of assets; 50% to 65%.
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
$468K
-7% vs prior year
Spent
$456K
To programs
95%
Net assets
$386K
By yearFY2020–FY2025
Revenue
$468K
FY2024▼ -7%
Tap a bar for its year
Revenue by fiscal year
FY2020$399K
FY2021$340K
FY2022$352K
FY2023$504K
FY2024$468K
FY2025$584K
Expenses
$456K
FY2024+0.04%
Tap a bar for its year
Expenses by fiscal year
FY2020$245K
FY2021$350K
FY2022$449K
FY2023$456K
FY2024$456K
FY2025$486K
Net assets
$386K
FY2024▲ +3%
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 FY2024 Form 990 (year ending June 2024) · figures checked against the IRS filing · see the original

990 PDF Claim
You’re viewing the FY2024 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% · $434K Management & general 5% · $22K

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; $69K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
$68,549Pt 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 →

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

1 program · $434K · in their own filed words · FY2023
01

Provide fire and protection services to the local community.

$434Kprogram 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 FY2024 990, line by line.

1The main four
Money inPt VIII
$468K
Ln 12
Gifts and grantsLn 1h$448K
Other incomeLn 4–11$18K
Investment incomeLn 3$2K
Money outPt IX
$456K
Ln 25
Programscol B$434K
Managementcol C$22K
Owns and owesPt X
$386K
net assets · Ln 32
Cash and savingsLn 1–2$154K
Total assetsLn 16$783K
LiabilitiesLn 26$397K
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$448K
Government grantsLn 1e$408K
Investment incomeLn 3$2K
Other incomeLn 4–11$18K
Gains on assetsLn 7$2K
Total revenueLn 12$468K
Assets in detailPt X, end of year
CashLn 1$49K
SavingsLn 2$105K
Cash and savings togetherLn 1–2$154K
Prepaid expenses and deferred chargesLn 9$15K
Land, buildings, equipmentLn 10c$607K
Other assetsLn 15$7K
Total assetsLn 16$783K
LiabilitiesLn 26$397K
Net assetsLn 32$386K
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 FY24End FY24
Cash and savingsLn 1–2$104K$154K
Land, buildings, equipmentLn 10c$686K$607K
Total assetsLn 16$804K$783K
LiabilitiesLn 26$431K$397K
Net assetsLn 32$374K$386K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$69K$69K
Other salaries and wagesLn 7$92K$92K
Pension plan contributionsLn 8$2K$2K
Payroll taxesLn 10$8K$8K
Accounting feesLn 11c$16K$16K
Advertising and promotionLn 12$643$643
Office expensesLn 13$17K$11K$7K
OccupancyLn 16$59K$59K
TravelLn 17$387$387
InterestLn 20$10K$10K
Depreciation, depletion and amortizationLn 22$93K$93K
InsuranceLn 23$14K$14K
Other expenses (24a–d)Ln 24$71K$71K
All other expensesLn 24e$4K$4K
Total functional expensesLn 25$456K$434K$22K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS Jan 14, 2026 $584K$486K$98K$484K 990 PDF
FY2024 ViewingFiled with the IRS Dec 19, 2024 $468K$456K$12K$386K 990 PDF
FY2023Filed with the IRS Mar 10, 2024 $504K$456K$48K$374K 990 PDF
FY2022Filed with the IRS Feb 15, 2023 $352K$449K−$97K$326K 990 PDF
FY2021Filed with the IRS Dec 20, 2021 $340K$350K−$9K$423K 990 PDF
FY2020Filed with the IRS May 6, 2021 $399K$245K$154K$432K 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $468,115 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $452,819$448,457
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $1,603$2,131
I-11 Other revenuePrior year $49,094$17,527
I-12 Total revenuePrior year $503,516$468,115
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 $137,440$171,303
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $318,228$284,567
I-18 Total expensesPrior year $455,668$455,870
I-19 Revenue less expensesPrior year $47,848$12,245
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 $468,115 across 7 lines filed
Lines not itemized here account for $166 of total revenue; see the IRS return.
VIII-1e Government grants$407,859
VIII-1f All other contributions, gifts and grants$40,598
VIII-1h Total contributions, gifts and grants$448,457
VIII-3 Investment incomeExcluded from tax $109$109
VIII-7 Net gain or loss on sales of assetsRelated to mission $2,022$2,022
VIII-8 Net income from fundraising eventsExcluded from tax $17,361$17,361
VIII-12 Total revenueRelated to mission $2,188 · Unrelated business $0 · Excluded from tax $17,470$468,115
Part IX · Statement of functional expenses $455,870 across 14 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $68,549$68,549
IX-7 Other salaries and wagesPrograms $92,419$92,419
IX-8 Pension plan contributionsPrograms $2,471$2,471
IX-10 Payroll taxesPrograms $7,864$7,864
IX-11c Accounting feesManagement $15,574$15,574
IX-12 Advertising and promotionPrograms $643$643
IX-13 Office expensesPrograms $10,675 · Management $6,621$17,296
IX-16 OccupancyPrograms $59,338$59,338
IX-17 TravelPrograms $387$387
IX-20 InterestPrograms $10,331$10,331
IX-22 Depreciation, depletion and amortizationPrograms $93,042$93,042
IX-23 InsurancePrograms $13,654$13,654
IX-24 Other expenses (24a–d)Programs $70,581$70,581
IX-24e All other expensesPrograms $3,721$3,721
IX-25 Total functional expensesPrograms $433,675 · Management $22,195 · Fundraising $0$455,870
Part X · Balance sheet $782,997 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $10,174$49,046
X-2 Savings and temporary cash investmentsStart of year $93,737$104,954
X-9 Prepaid expenses and deferred chargesStart of year $10,699$15,000
X-10c Land, buildings and equipment, netStart of year $685,609$607,398
X-15 Other assetsStart of year $4,066$6,599
X-16 Total assetsStart of year $804,285$782,997
X-17 Accounts payable and accrued expensesStart of year $17,004$27,509
X-23 Secured mortgages and notes payableStart of year $413,761$369,723
X-26 Total liabilitiesStart of year $430,765$397,232
X-27 Net assets without donor restrictionsStart of year $371,496$383,741
X-28 Net assets with donor restrictionsStart of year $2,024$2,024
X-32 Total net assets or fund balancesStart of year $373,520$385,765
X-33 Total liabilities and net assetsStart of year $804,285$782,997
Part XI · Reconciliation of net assets $385,765 net assets at year end
XI-1 Total revenue$468,115
XI-2 Total expenses$455,870
XI-3 Revenue less expenses$12,245
XI-4 Net assets at start of year$373,520
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$385,765

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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