Civic Intelligence

West Union Volunteer Firefighters Incorporated

EIN 27-2282628 • 501(c)3 • West Union, IA

Pub. 78 Eligible990-N CoverageNTEE M24

Profile

Volunteer firefighter association.

PO Box 149West Union, IA 52175

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

61st percentile

19%

Higher net margin than 61% of similar nonprofits.

NTEE M24 • <$500k nonprofits • Source year 2025

Top Officer Pay

91st percentile

$0

Higher top officer pay than 91% of similar nonprofits.

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

NTEE M24 • <$500k nonprofits • Source year 2025

Asset Growth

75th percentile

12%

Faster asset growth than 75% of similar nonprofits.

NTEE M24 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

62nd percentile

9.9%

Faster revenue growth than 62% of similar nonprofits.

NTEE M24 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$126,937

Up $13,110 (+12%) from 2024

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Up

$126,937

Up $13,110 (+12%) from 2024

Operations
Liabilities / RevenueScore unavailableNet Margin61st percentile

Revenue

Up

$69,060

Up $6,209 (+9.9%) from 2024

Expenses

Down

$55,950

Down $46,798 (-46%) from 2024

Net Income

Up

$13,110

Up $53,007 (+133%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth75th percentile

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

$200K$150K$100K$50K$0Assets 2022: $116,670Net Assets 2022: $116,6702022Assets 2023: $153,726Net Assets 2023: $153,7262023Assets 2024: $113,827Net Assets 2024: $113,8272024Assets 2025: $126,937Net Assets 2025: $126,9372025

Highlighted filing

2025

Assets$126,937
Liabilities-
Net Assets$126,937
Open 2025 Filing

Operations Trend

Revenue Growth62nd percentile

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

$150K$100K$50K$0-$50KRevenue 2022: $52,150Expenses 2022: $28,960Net Income 2022: $23,1902022Revenue 2023: $51,780Expenses 2023: $14,724Net Income 2023: $37,0562023Revenue 2024: $62,851Expenses 2024: $102,748Net Income 2024: -$39,8972024Revenue 2025: $69,060Expenses 2025: $55,950Net Income 2025: $13,1102025

Highlighted filing

2025

Revenue$69,060
Expenses$55,950
Net Income$13,110
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$126,937
Liabilities
-
Net assets
$126,937
Revenue
$69,060
Expenses
$55,950
Net income
$13,110
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.27$1.27$0.69$0.56$0.13
2024Detailed filing. Detailed filing data is available for this year.$1.14$1.14$0.63$1.03$0.40
2023Detailed filing. Detailed filing data is available for this year.$1.54$1.54$0.52$0.15$0.37
2022Detailed filing. Detailed filing data is available for this year.$1.17$1.17$0.52$0.29$0.23
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Feb 22, 2026
Return Version
2025v4.0
Gross Receipts
$74,119
Mission and Program Overview

Mission

Volunteer firefighter association.

Program Services

DescriptionGrantsExpenses
VOLUNTEER FIREFIGHTER ASSOCIATION-$51,466
Compensation and Service Providers
Top Officer Pay91st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
RYAN WAGNERSecretary/Tr-$0--
RORY STARKSPresident-$0--
MIKE LAUERInternal Aff-$0--
SCOTT JOHANSENVice Preside-$0--
DAN WOODSInternal Aff-$0--
MARSHALL WAGNERDirector-$0--
TYLER JOHANSENDirector-$0--
KURT BAUMLERDirector-$0--
MATT HENDERSONDirector-$0--
HUNTER MCELREEDirector-$0--
DAN WINTERDirector-$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Pancake Supper$42,854$42,854$5,059$37,795
Total Events$42,854$42,854$5,059$37,795
Filing and Contact Details

Filer

Filer Name
West Union Volunteer Firefighters
EIN
27-2282628
Phone
5634227104
Address
PO BOX 149, WEST UNION, IA 52175

Signing Officer

Name
Ryan Wagner
Title
Secretary/treasurer
Signed
2026-02-22
Discuss with paid preparer
Yes

Preparer

Firm
Hacker Nelson & Co Pc
Address
PO BOX 507, DECORAH, IA 52101
Preparer
Christi L Meyer
Phone
5633823637
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8

“Equipment sale 6,510 miscellaneous revenue 952 total 7,462”

Form 990-ez, Part I, Line 16

“Expenses business meeting 1,285 insurance 74 donations 1,000 office supplies 1,854 uniforms 318 dues 1,550 equipment purchases 43,674 corporation expense 2,237 fire week 868 total 52,860”

Form 990-ez, Part II, Line 24

“Lincoln investments 92,912 96,781 total 92,912 96,781”

Raw XML Appendix151 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/PersonNm0RYAN WAGNER
IRS990EZ/BooksInCareOfDetail/PhoneNum05634227104
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 149
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0WEST UNION
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd052175
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt020915
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt030156
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt019806
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt013110
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt075
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0113827
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0126937
IRS990EZ/FundraisingGrossIncomeAmt042854
IRS990EZ/GrossReceiptsAmt074119
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt03997
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0113827
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0126937
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0113827
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0126937
IRS990EZ/OccupancyRentUtltsAndMaintAmt03015
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt04.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt41.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt51.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt61.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt71.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt81.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt91.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt101.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt90
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt100
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0RYAN WAGNER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1RORY STARKS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2MIKE LAUER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3SCOTT JOHANSEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4DAN WOODS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5MARSHALL WAGNER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6TYLER JOHANSEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7KURT BAUMLER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8MATT HENDERSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm9HUNTER MCELREE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm10DAN WINTER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0SECRETARY/TR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2INTERNAL AFF
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4INTERNAL AFF
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt9DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt10DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt092912
IRS990EZ/OtherAssetsTotalDetail/EOYAmt096781
IRS990EZ/OtherExpensesTotalAmt052860
IRS990EZ/OtherRevenueTotalAmt07462
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0VOLUNTEER FIREFIGHTER ASSOCIATION.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0VOLUNTEER FIREFIGHTER ASSOCIATION
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt051466
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt05059
IRS990EZ/SpecialEventsNetIncomeLossAmt037795
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt055950
IRS990EZ/TotalProgramServiceExpensesAmt051466
IRS990EZ/TotalRevenueAmt069060
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/TestPublicSafetyInd0X
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt05059
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0PANCAKE SUPPER
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt042854
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt042854
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt042854
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt042854
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt037795
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt05059
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt05059
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EQUIPMENT SALE 6,510 MISCELLANEOUS REVENUE 952 TOTAL 7,462
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES BUSINESS MEETING 1,285 INSURANCE 74 DONATIONS 1,000 OFFICE SUPPLIES 1,854 UNIFORMS 318 DUES 1,550 EQUIPMENT PURCHASES 43,674 CORPORATION EXPENSE 2,237 FIRE WEEK 868 TOTAL 52,860
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2LINCOLN INVESTMENTS 92,912 96,781 TOTAL 92,912 96,781
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 24
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RYAN WAGNER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY/TREASURER
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WEST UNION VOLUNTEER FIREFIGHTERS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0INCORPORATED
ReturnHeader/Filer/BusinessNameControlTxt0WEST
ReturnHeader/Filer/EIN0272282628
ReturnHeader/Filer/PhoneNum05634227104
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 149
ReturnHeader/Filer/USAddress/CityNm0WEST UNION
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA
ReturnHeader/Filer/USAddress/ZIPCd052175
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0421040336
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HACKER NELSON & CO PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 507
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DECORAH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd052101
ReturnHeader/PreparerPersonGrp/PhoneNum05633823637
ReturnHeader/PreparerPersonGrp/PreparationDt02026-02-22
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHRISTI L MEYER
ReturnHeader/ReturnTs02026-03-03T11:04:33-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

Document Assets

No mirrored PDF or thumbnail assets are attached yet.