Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Tool Volunteer Fire Department Inc
EIN 05-0609935 • 501(c)3 • Tool, TX
Profile
FIRE PROTECTION
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
No value available
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
49th percentile
Higher net margin than 49% of similar nonprofits.
Top Officer Pay
84th percentile
Higher top officer pay than 84% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
64th percentile
Faster asset growth than 64% of similar nonprofits.
Revenue Growth
62nd percentile
Faster revenue growth than 62% of similar nonprofits.
Balance Sheet
Assets
Up$103,692
Up $1,176 (+1.1%) from 2024
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
Up$103,692
Up $1,176 (+1.1%) from 2024
Revenue
Down$130,077
Down $18,853 (-13%) from 2024
Expenses
Down$128,900
Down $8,941 (-6.5%) from 2024
Net Income
Down$1,177
Down $9,912 (-89%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $103,692
- Liabilities
- -
- Net assets
- $103,692
- Revenue
- $130,077
- Expenses
- $128,900
- Net income
- $1,177
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Oct 1, 2024 to Sep 30, 2025
- Signed
- Nov 19, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $130,077
Mission and Program Overview
Mission
FIRE PROTECTION
Program Services
| Description | Grants | Expenses |
|---|---|---|
| PROVIDES PROTECTION AND PRESERVATION OF THE HEALTH, SAFETY AND PROPERTY OF PERSONS RESIDING IN THE AREAS SURROUNDING TOOL, TEXAS. | - | $102,710 |
| FIRE PROTECTION | - | $26,190 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| RODNEY MCCLAIN | Chief | PT | $0 | - | - |
| MELVIN CLAY | Assistant Ch | PT | $0 | - | - |
| MICHELLE MCCLAIN | Treasurer | PT | $0 | - | - |
| KEVIN HORTON | Captain | PT | $0 | - | - |
| MIKE MCBRIDE | Captain | PT | $0 | - | - |
| RANDALL NEWKIRK | Lieutenant | PT | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Tool Volunteer Fire Department Inc
- EIN
- 05-0609935
- Phone
- 9034322905
- Address
- 525 S TOOL DRIVE, TOOL, TX 75143
Signing Officer
- Name
- Michelle Mcclain
- Title
- Treasurer
- Phone
- 9034322905
- Signed
- 2025-11-19
Preparer
- Firm
- Jonathan Smith CPA Pc
- Address
- 808 W MOORE AVE SUITE B, TERRELL, TX 75160
- Preparer
- Jonathan Smith
- Phone
- 9725639393
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Expenses office supplies 2,664 computer & internet expense 1,548 travel 180 insurance 5,819 automobile expense 25,142 bank charges 98 dues & publications 1,057 fire protection items 9,016 meals 2,147 small tools & equipment 2,270 supplies 14,552 uniforms 103 equipment testing 1,627 equipment rental 100 irs penalty 440 non-investment depreciation 26,190 total 92,953”
Form 990-ez, Part II, Line 24
“555,196 573,251 less accumulated depreciation 462,101 488,291 other assets 0 0 total 93,095 84,960”
Form 990-ez, Part III, Line 31
“FIRE PROTECTION”
Raw XML Appendix145 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
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| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | MICHELLE MCCLAIN |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 9034322905 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 525 S TOOL DRIVE |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | TOOL |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | TX |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 75143 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 9420 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 18732 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 130077 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 1177 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 2200 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 102515 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 103692 |
| IRS990EZ/GrossReceiptsAmt | 0 | 130077 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 102515 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 103692 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 102515 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 103692 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 33188 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 10.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 10.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 10.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | RODNEY MCCLAIN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | MELVIN CLAY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | MICHELLE MCCLAIN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | KEVIN HORTON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | MIKE MCBRIDE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | RANDALL NEWKIRK |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | CHIEF |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | ASSISTANT CH |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | CAPTAIN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | CAPTAIN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | LIEUTENANT |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 93095 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 84960 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 92953 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | FIRE PROTECTION |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 559 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | PROVIDES PROTECTION AND PRESERVATION OF THE HEALTH, SAFETY AND PROPERTY OF PERSONS RESIDING IN THE AREAS SURROUNDING TOOL, TEXAS. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | FIRE PROTECTION |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 102710 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 1 | 26190 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 128900 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 128900 |
| IRS990EZ/TotalRevenueAmt | 0 | 130077 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 130077 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 148930 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 110474 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 85815 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 117592 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 592888 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 592888 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 130077 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 148930 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 110474 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 85815 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 117592 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 592888 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 592888 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES OFFICE SUPPLIES 2,664 COMPUTER & INTERNET EXPENSE 1,548 TRAVEL 180 INSURANCE 5,819 AUTOMOBILE EXPENSE 25,142 BANK CHARGES 98 DUES & PUBLICATIONS 1,057 FIRE PROTECTION ITEMS 9,016 MEALS 2,147 SMALL TOOLS & EQUIPMENT 2,270 SUPPLIES 14,552 UNIFORMS 103 EQUIPMENT TESTING 1,627 EQUIPMENT RENTAL 100 IRS PENALTY 440 NON-INVESTMENT DEPRECIATION 26,190 TOTAL 92,953 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 555,196 573,251 LESS ACCUMULATED DEPRECIATION 462,101 488,291 OTHER ASSETS 0 0 TOTAL 93,095 84,960 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | FIRE PROTECTION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART III, LINE 31 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | MICHELLE MCCLAIN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 9034322905 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-19 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | TOOL VOLUNTEER FIRE DEPARTMENT INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | TOOL |
| ReturnHeader/Filer/EIN | 0 | 050609935 |
| ReturnHeader/Filer/PhoneNum | 0 | 9034322905 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 525 S TOOL DRIVE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | TOOL |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | TX |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 75143 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 465161109 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | JONATHAN SMITH CPA PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 808 W MOORE AVE SUITE B |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | TERRELL |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | TX |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 75160 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 9725639393 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-25 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JONATHAN SMITH |
| ReturnHeader/ReturnTs | 0 | 2025-11-25T12:55:25-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-10-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-09-30 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
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