Darby Fire Dept EIN 81-0414126 Form 990 (PDF) Claim this org

Darby Fire Dept

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Staffing a volunteer fire department for Darby and South Ravalli County. For fiscal year 2024 it reported $490K in revenue, $587K in expenses, and $488K in net assets.Pt I

Type
Public charity (501(c)(3)) · Public Safety & Disaster
Location
Darby, MT
Filings
5 on file (2020–2024)
Revenue
$490KFY2024
Expenses
$587K
Net assets
$488K
People
10
Filings
5
Updates
0
More identity details & actions ⌄
EIN  81-0414126 Public charity (501(c)(3)) Darby, MT
Form 990 (PDF)
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Size
$100K–1M
What they do
Staffing a volunteer fire department for Darby and South Ravalli County.
Leadership
Duane Horvath · Cheif Officer
Money in and out
$490K revenue, $587K expenses
Bottom line
83% program efficiency
Where the money goes · FY2024
Total revenue
$490K
Pt VIII · Ln 12
Total expenses
$587K
Pt IX · Ln 25
Net assets
$488K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$97K
Where spending went · Part IX cols B–D
Program services $0.83 Management & general $0.16 Fundraising $0.01
Program efficiency
83%
of spending reaches programs▼ -9% vs prior filing year
Operating runway
4.0mo
months of highly liquid reserves at operating expense rate▼ -51% vs prior filing year
Surplus margin
-20%
revenue over expenses, this year▼ -400% vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Revenue
$490K
FY2024▲ +22%
Expenses
$587K
FY2024▲ +56%
Total assets
$535K
FY2024▼ -15%
Total liabilities
$47K
FY2024▼ -34%
Total revenue
$490K
Pt VIII · Ln 12
Total expenses
$587K
Pt IX · Ln 25
Net assets
$488K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19−$97K
Total assetsPt X · Ln 16$535K
Program-expense ratioPt IX · col B83%
Voting members of governing bodyPt I · Ln 36
Independent voting membersPt I · Ln 46

Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CDarby Fire Dept
EINHdr · item D81-0414126
Principal addressHdr · item CDarby, MT
WebsiteHdr · item Jnone reported
Year of formationHdr · item Lpending
State of legal domicileHdr · item MMT
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFPublic Safety & Disaster (M24)
Ruling yearIRS BMFJun 2019

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a6
Independent voting membersPt VI · Ln 1b6
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Cheif Officer
$0Pt VII · Sec A
Assistant Cheif
$0Pt VII · Sec A
Captain Trustee President
$0Pt VII · Sec A
Captain Trustee
$0Pt VII · Sec A
$0Pt VII · Sec A
Lieutenant
$0Pt VII · Sec A
$0Pt VII · Sec A
Captain Trustee
$0Pt VII · Sec A
See Darby Fire Dept executive salaries →

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Mission & Programs · Part III

Where the work happens

1 program service account for $486K of program spending, described in the organization's own filed words · FY2024.
01

To provide a local volunteer fire department for the town of darby MT and the southern bitterroot valley

$486Kprogram expense

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Statement of Revenue

Part VIII
Contributions & grants100%$490K
Investment income$24
— government grantsLn 1e$336K
Total revenueLn 12$490K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.83 Management & general $0.16 Fundraising $0.01
Program services83%$486K
Management & general16%$94K
Fundraising1%$7K
Total functional expensesLn 25$587K

Balance Sheet

Part X · end of year
CashLn 1$198K
Total assetsLn 16$535K
Total liabilitiesLn 26$47K
Total net assetsLn 32$488K
Months of cash on handcomputed4.0

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $198K · Operating expenses/yr $587K
4.0 months
Where the money goes
Program services
Program services $486K · Total expenses $587K
83%
Management & General
Management & general $94K · Total expenses $587K
16%
Fundraising
Fundraising $7K · Total expenses $587K
1%
Cost to raise $1
Fundraising expense (3-yr avg) $8K · Solicited contributions (3-yr avg) $115K
$0.07 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $490K · Total revenue $490K
100%
Government reliance
Government grants $336K · Total revenue $490K
69%
Earned-income share
Program service revenue $0 · Total revenue $490K
0%
Investment reliance
Investment income $24 · Total revenue $490K
<0.01%
Program self-sufficiency
Program service revenue $0 · Total expenses $587K
0%
Growth & trend
Revenue growth (YoY)
This year $490K · Prior year $403K
+22%
Revenue CAGR
FY2020 $205K · FY2024 $490K
+24%
Net-asset trend (YoY)
End of year $488K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $490K · Expenses $587K
-20%
Liabilities-to-Assets
Total liabilities — · Total assets $535K
Net-asset ratio
Net assets $488K · Total assets $535K
91%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $535K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Duane Horvath · Reported title CHEIF OFFICER · Highest reported compensation $0 · Total expenses $587K
0%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $82K · Total expenses $587K
14%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 83%
Overhead ratio 16%
Fundraising cost ratio 1%
Revenue growth 22%
Legal fee ratio 0.5%
Accounting fee ratio 2%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2024 (Latest)$490K revenue · viewing · ⤓ 990 PDF
FY2023$403K revenue · ⤓ 990 PDF
FY2022$338K revenue · ⤓ 990 PDF
FY2021$316K revenue · ⤓ 990 PDF
FY2020$205K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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