Macedonia Fire District: FY2020 Nonprofit Profile & Form 990 (EIN 57-0627024)

Revenue by fiscal year
FY2020	$321K
FY2021	$360K
FY2022	$823K
FY2023	$429K
FY2024	$835K
FY2025	$415K

Expenses by fiscal year
FY2020	$280K
FY2021	$222K
FY2022	$284K
FY2023	$273K
FY2024	$363K
FY2025	$473K

Net assets by fiscal year
FY2020	$1.1M
FY2021	$1.3M
FY2022	$1.8M
FY2023	$2.0M
FY2024	$2.5M
FY2025	$2.5M

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in May 2001.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

96 cents of each dollar spent went to programs.

96%

Program services 96% · $269K Management & general 3% · $9K Fundraising 1% · $2K

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

3 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2019); the FY2020 filing did not itemize Part VII

Arthur Lynn Poole

Commissioner

$0Pt VII · Sec A

Donnie L Hardin

VP & Sec

$0Pt VII · Sec A

Micheal K Spencer

Treasurer

$0Pt VII · Sec A

See Macedonia Fire District 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

Macedonia Fire District is a disaster relief nonprofit based in Gaffney, SC.

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Provided by the organization

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1 program · $269K · in their own filed words · FY2019

01

Answer 566 calls

$269Kprogram 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 · FY2021

Macedonia Water Works INCFY2021$440K

Total grants receivedfrom 1 funder$440K

By the numbers

The FY2020 990, line by line.

Download 990

from philanthropy.org

1The main four

Money inPt VIII

$321K

Ln 12

Fees for servicesLn 2g$280K

Investment incomeLn 3$22K

Gifts and grantsLn 1h$19K

Money outPt IX

$280K

Ln 25

Programscol B$269K

Managementcol C$9K

Fundraisingcol D$2K

Owns and owesPt X

$1.1M

net assets · Ln 32

Cash and savingsLn 1–2$453K

Total assetsLn 16$1.1M

LiabilitiesLn 26$198

PeoplePt VI, VII

3

listed · VII A

PaidVII A0

Voting boardVI 1a33

IndependentVI 1b33

2In more detail

Revenue in detailPt VIII

Gifts and grantsLn 1h$19K

Fees for servicesLn 2g$280K

Investment incomeLn 3$22K

Gains on assetsLn 7$22K

Total revenueLn 12$321K

Assets in detailPt X, end of year

CashLn 1$129K

SavingsLn 2$323K

Cash and savings togetherLn 1–2$453K

Land, buildings, equipmentLn 10c$670K

Total assetsLn 16$1.1M

LiabilitiesLn 26$198

Net assetsLn 32$1.1M

OperationsPt I, VI

EmployeesI 510

Fiscal year endsHeaderSeptember

Conflict-of-interest policyVI 12aYes

Whistleblower policyVI 13No

Records policyVI 14No

3Year over year

Balance sheet, start vs end of yearPt X · col A, B

Line	Start FY20	End FY20
Cash and savingsLn 1–2	$348K	$453K
Land, buildings, equipmentLn 10c	$740K	$670K
Total assetsLn 16	$1.1M	$1.1M
LiabilitiesLn 26	$343	$198
Net assetsLn 32	$1.1M	$1.1M

4Every line

Statement of functional expensesPt IX · every line

Line	Total	Programs	Management	Fundraising
Other salaries and wagesLn 7	$31K	$31K
Payroll taxesLn 10	$2K	$2K
Accounting feesLn 11c	$2K		$2K
Other fees for servicesLn 11g	$9K	$5K	$2K	$2K
Advertising and promotionLn 12	$42			$42
Office expensesLn 13	$1K	$1K	$62
Information technologyLn 14	$468	$468
OccupancyLn 16	$7K	$7K
Conferences, conventions and meetingsLn 19	$5K		$5K
Depreciation, depletion and amortizationLn 22	$114K	$114K
InsuranceLn 23	$24K	$24K
Other expenses (24a–d)Ln 24	$57K	$57K
All other expensesLn 24e	$27K	$27K
Total functional expensesLn 25	$280K	$269K	$9K	$2K

Filing history

Year	Money in	Money out	In minus out	Net assets	Download
FY2025 Latest	$415K	$473K	−$58K	$2.5M	990 PDF
FY2024	$835K	$363K	$472K	$2.5M	990 PDF
FY2023	$429K	$273K	$156K	$2.0M	990 PDF
FY2022	$823K	$284K	$539K	$1.8M	990 PDF
FY2021	$360K	$222K	$138K	$1.3M	990 PDF
FY2020 Viewing	$321K	$280K	$41K	$1.1M	990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash

See the full FY2020 990 (6 parts)

Part I · Summary $320,504 revenue, 12 lines filed

I-8 Contributions and grantsPrior year $16,898$19,215

I-9 Program service revenuePrior year $257,111$279,733

I-10 Investment incomePrior year $88$21,556

I-11 Other revenuePrior year $175$0

I-12 Total revenuePrior year $274,272$320,504

I-13 Grants and similar amounts paid$0

I-14 Benefits paid to members$0

I-15 Salaries and benefitsPrior year $21,790$33,099

I-16a Professional fundraising fees$0

I-17 Other expensesPrior year $158,313$246,840

I-18 Total expensesPrior year $180,103$279,939

I-19 Revenue less expensesPrior year $94,169$40,565

Part VI · Governance 33 of 33 board members independent, 3 to look at

VI-1a Voting members of the governing body33

VI-1b Independent voting members33

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

VI-12a Written conflict of interest policyYes

Part VIII · Statement of revenue $320,504 across 7 lines filed

VIII-1b Membership dues$645

VIII-1f All other contributions, gifts and grants$18,570

VIII-1h Total contributions, gifts and grants$19,215

VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $279,733$279,733

VIII-3 Investment incomeRelated to mission $40$40

VIII-7 Net gain or loss on sales of assetsRelated to mission $21,516$21,516

VIII-12 Total revenueRelated to mission $301,289 · Unrelated business $0 · Excluded from tax $0$320,504

Part IX · Statement of functional expenses $279,939 across 13 lines filed

IX-7 Other salaries and wagesPrograms $30,683$30,683

IX-10 Payroll taxesPrograms $2,416$2,416

IX-11c Accounting feesManagement $2,400$2,400

IX-11g Other fees for servicesPrograms $5,223 · Management $1,552 · Fundraising $1,956$8,731

IX-12 Advertising and promotionFundraising $42$42

IX-13 Office expensesPrograms $1,160 · Management $62$1,222

IX-14 Information technologyPrograms $468$468

IX-16 OccupancyPrograms $7,410$7,410

IX-19 Conferences, conventions and meetingsManagement $4,512$4,512

IX-22 Depreciation, depletion and amortizationPrograms $113,528$113,528

IX-23 InsurancePrograms $23,964$23,964

IX-24 Other expenses (24a–d)Programs $57,415$57,415

IX-24e All other expensesPrograms $27,148$27,148

IX-25 Total functional expensesPrograms $269,415 · Management $8,526 · Fundraising $1,998$279,939

Part X · Balance sheet $1,122,231 assets, 8 lines filed

X-1 Cash, non-interest-bearingStart of year $184,469$129,355

X-2 Savings and temporary cash investmentsStart of year $163,333$323,278

X-10c Land, buildings and equipment, netStart of year $739,545$669,598

X-16 Total assetsStart of year $1,087,347$1,122,231

X-25 Other liabilitiesStart of year $343$198

X-26 Total liabilitiesStart of year $343$198

X-32 Total net assets or fund balancesStart of year $1,087,004$1,122,033

X-33 Total liabilities and net assetsStart of year $1,087,347$1,122,231

Part XI · Reconciliation of net assets $1,122,033 net assets at year end

XI-1 Total revenue$320,504

XI-2 Total expenses$279,939

XI-3 Revenue less expenses$40,565

XI-4 Net assets at start of year$1,087,004

XI-9 Other changes in net assets−$5,536

XI-10 Net assets at end of year$1,122,033

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

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Macedonia Fire District FY2020 filing

Before you give

Is it real?

Where the money goes

Who runs it and what they're paid

Questions the 990 asks

Programs and updates

Questions for Macedonia Fire District

Funders

Grants

By the numbers

Filing history

Schedules filed Part IV