Civic Intelligence

Salem Fire and Rescue Association Inc

EIN 20-1394704 • 501(c)3 • Salem, IA

Profile

Voluntary fire and rescue operation

3236 Franklin AveSalem, IA 52649
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

92nd percentile

60%

Higher net margin than 92% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

71st percentile

13%

Faster asset growth than 71% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

27th percentile

-30%

Faster revenue growth than 27% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets60th percentile

Assets

Up

$43,523

Up $5,126 (+13%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$43,523

Up $5,126 (+13%) from 2024

Operations
Liabilities / Revenue62nd percentileNet Margin92nd percentile

Revenue

Down

$8,573

Down $3,747 (-30%) from 2024

Expenses

Down

$3,447

Down $6,407 (-65%) from 2024

Net Income

Up

$5,126

Up $2,660 (+108%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth71st percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$60K$40K$20K$0Assets 2017: $48,942Liabilities 2017: $0Net Assets 2017: $48,9422017Assets 2018: $10,672Liabilities 2018: $0Net Assets 2018: $10,6722018Assets 2019: $6,520Liabilities 2019: $0Net Assets 2019: $6,5202019Assets 2020: $3,622Liabilities 2020: $0Net Assets 2020: $3,6222020Assets 2021: $12,341Liabilities 2021: $0Net Assets 2021: $12,3412021Assets 2022: $24,187Liabilities 2022: $0Net Assets 2022: $24,1872022Assets 2023: $34,549Liabilities 2023: $0Net Assets 2023: $34,5492023Assets 2024: $38,397Liabilities 2024: $0Net Assets 2024: $38,3972024Assets 2025: $43,523Liabilities 2025: $0Net Assets 2025: $43,5232025

Highlighted filing

2025

Assets$43,523
Liabilities$0
Net Assets$43,523
Open 2025 Filing

Operations Trend

Revenue Growth27th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$100K$50K$0-$50KRevenue 2017: $75,302Expenses 2017: $26,360Net Income 2017: $48,9422017Revenue 2018: $19,416Expenses 2018: $38,864Net Income 2018: -$19,4482018Revenue 2019: $47,358Expenses 2019: $51,510Net Income 2019: -$4,1522019Revenue 2020: $10,033Expenses 2020: $33,331Net Income 2020: -$23,2982020Revenue 2021: $9,910Expenses 2021: $16,587Net Income 2021: -$6,6772021Revenue 2022: $23,492Expenses 2022: $21,253Net Income 2022: $2,2392022Revenue 2023: $17,571Expenses 2023: $11,423Net Income 2023: $6,1482023Revenue 2024: $12,320Expenses 2024: $9,854Net Income 2024: $2,4662024Revenue 2025: $8,573Expenses 2025: $3,447Net Income 2025: $5,1262025

Highlighted filing

2025

Revenue$8,573
Expenses$3,447
Net Income$5,126
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$43,523
Liabilities
$0
Net assets
$43,523
Revenue
$8,573
Expenses
$3,447
Net income
$5,126
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$43.5$0.00$43.5$8.57$3.45$5.13
2024Detailed filing. Detailed filing data is available for this year.$38.4$0.00$38.4$12.3$9.85$2.47
2023Detailed filing. Detailed filing data is available for this year.$34.5$0.00$34.5$17.6$11.4$6.15
2022Detailed filing. Detailed filing data is available for this year.$24.2$0.00$24.2$23.5$21.3$2.24
2021Detailed filing. Detailed filing data is available for this year.$12.3$0.00$12.3$9.91$16.6$6.68
2020Detailed filing. Detailed filing data is available for this year.$3.62$0.00$3.62$10.0$33.3$23.3
2019Detailed filing. Detailed filing data is available for this year.$6.52$0.00$6.52$47.4$51.5$4.15
2018Detailed filing. Detailed filing data is available for this year.$10.7$0.00$10.7$19.4$38.9$19.4
2017Detailed filing. Detailed filing data is available for this year.$48.9$0.00$48.9$75.3$26.4$48.9
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Feb 27, 2026
Return Version
2025v4.0
Gross Receipts
$8,573
Mission and Program Overview

Mission

Voluntary fire and rescue operation

Program Services

DescriptionGrantsExpenses
RESPONDS TO FIRE CALLS AND MEDICAL EMERGENCIES-$0
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
STEVE NICHTINGPresident-$0--
DENNIS SCHROEDERSecretary-$0--
NICK SMITHTreasurer-$0--
KEVIN NICHTINGVice-President-$0--
Filing and Contact Details

Filer

Filer Name
Salem Fire and Rescue Association Inc
EIN
20-1394704
In Care Of
% STEVE NICHTING
Phone
3199310451
Address
3236 FRANKLIN AVE, SALEM, IA 52649

Signing Officer

Name
Steve Nichting
Title
President
Phone
3199310451
Signed
2026-02-27
Discuss with paid preparer
Yes

Preparer

Firm
Merschman Tax & Accounting
Address
PO Box 297, West Point, IA 52656
Preparer
Emily Steffensmeier
Phone
3198376550
Supplemental Narrative

Additional Explanations

Description of other expenses Part I line 16

“Description AmountGENERAL EXPENSES 833FIRE FIGHTING EXPENSES 1,845MISC EXPENSE 769”

Raw XML Appendix137 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0STEVE NICHTING
IRS990EZ/BooksInCareOfDetail/PhoneNum03199310451
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt03236 FRANKLIN AVE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0SALEM
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd052649
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt038397
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt043523
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt08435
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt05126
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt038397
IRS990EZ/Form990TotalAssetsGrp/EOYAmt043523
IRS990EZ/GrossReceiptsAmt08573
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt0138
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt038397
IRS990EZ/NetAssetsOrFundBalancesEOYAmt043523
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt038397
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt043523
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0STEVE NICHTING
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1DENNIS SCHROEDER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2NICK SMITH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3KEVIN NICHTING
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3VICE-PRESIDENT
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherExpensesTotalAmt03447
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0VOLUNTARY FIRE AND RESCUE OPERATION
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0RESPONDS TO FIRE CALLS AND MEDICAL EMERGENCIES
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt03447
IRS990EZ/TotalProgramServiceExpensesAmt00
IRS990EZ/TotalRevenueAmt08573
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt08435
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt012203
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt017465
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt023473
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt09910
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt071486
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0138
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0117
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0106
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt019
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0380
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99470
IRS990ScheduleA/PublicSupportPY170Pct00.99670
IRS990ScheduleA/PublicSupportTotal170Amt071486
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt08435
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt012203
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt017465
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt023473
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt09910
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt071486
IRS990ScheduleA/TotalSupportAmt071866
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description AmountGENERAL EXPENSES 833FIRE FIGHTING EXPENSES 1,845MISC EXPENSE 769
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other expenses Part I line 16
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0STEVE NICHTING
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03199310451
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SALEM FIRE AND RESCUE ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0SALE
ReturnHeader/Filer/EIN0201394704
ReturnHeader/Filer/InCareOfNm0% STEVE NICHTING
ReturnHeader/Filer/PhoneNum03199310451
ReturnHeader/Filer/USAddress/AddressLine1Txt03236 FRANKLIN AVE
ReturnHeader/Filer/USAddress/CityNm0SALEM
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA
ReturnHeader/Filer/USAddress/ZIPCd052649
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0464309369
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Merschman Tax & Accounting
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 297
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0West Point
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd052656
ReturnHeader/PreparerPersonGrp/PhoneNum03198376550
ReturnHeader/PreparerPersonGrp/PreparationDt02026-03-02
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0EMILY STEFFENSMEIER
ReturnHeader/ReturnTs02026-03-02T16:29:08-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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