Liabilities / Assets
81st percentile
Higher debt load relative to assets than 81% of similar nonprofits.
Western Fire Company 3
EIN 35-6036332 • 501(c)4 • Madison, IN
Profile
Volunteer fire department
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.16x
Liabilities / Revenue
91st percentile
Higher debt load relative to revenue than 91% of similar nonprofits.
Net Margin
33rd percentile
Higher net margin than 33% of similar nonprofits.
Top Officer Pay
92nd percentile
Higher top officer pay than 92% of similar nonprofits.
Top officer pay equals 0.3% of source-year revenue.
Asset Growth
60th percentile
Faster asset growth than 60% of similar nonprofits.
Revenue Growth
43rd percentile
Faster revenue growth than 43% of similar nonprofits.
Balance Sheet
Assets
Up$327,549
Up $24,294 (+8.0%) from 2023
Liabilities
Up$51,208
Up $31,643 (+162%) from 2023
Net Assets
Down$276,341
Down $7,349 (-2.6%) from 2023
Revenue
Up$103,377
Up $9,406 (+10%) from 2023
Expenses
Up$111,174
Up $18,167 (+20%) from 2023
Net Income
Down-$7,797
Down $8,761 (-909%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $327,549
- Liabilities
- $51,208
- Net assets
- $276,341
- Revenue
- $103,377
- Expenses
- $111,174
- Net income
- -$7,797
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Nov 10, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $103,377
Mission and Program Overview
Mission
Volunteer fire department
Program Services
| Description | Grants | Expenses |
|---|---|---|
| A VOLUNTEER FIRE DEPARTMENT PROVIDING FIRE PROTECTION FOR THE RESIDENTS OF MADISON, IN. ALSO PROVIDING AID AND ASSISTANCE DURING SEVERE STORMS AND OTHER EMERGENCIES. | - | $98,876 |
| A VOLUNTEER FIRE DEPARTMENT PROVIDING FIRE PROTECTION FOR THE RESIDENTS OF MADISON, IN. ALSO PROVIDING AID AND ASSISTANCE DURING SEVERE STORMS AND OTHER EMERGENCIES. | - | $12,298 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| GRAHAM LOHRIG | Sec/Treasuer | - | $360 | - | $360 |
| PETE BACKUS | President | - | $240 | - | $240 |
| DAVID CARLOW | Vice-Preside | - | $0 | - | - |
| JOHN GOINS | Trustee | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Western Fire Company 3
- EIN
- 35-6036332
- Phone
- 8122652712
- Address
- 815 WEST MAIN STREET, MADISON, IN 47250
Signing Officer
- Name
- Graham Lohrig
- Title
- Sec/treasuer
- Phone
- 8127010591
- Signed
- 2025-11-10
Preparer
- Firm
- Mckay Accounting Service LLC
- Address
- 412 E MAIN ST, MADISON, IN 47250-3539
- Preparer
- Charles J Mckay
- Phone
- 8122654623
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 8
“Insurance claim 16,712 miscellaneous 3,314 total 20,026”
Form 990-ez, Part I, Line 16
“Expenses insurance 7,904 building exp 18,890 city performance 7,650 donation 150 dues 320 fund raising 5,254 misc exp 1,526 officer compensation 2,400 run reimbursement 18,735 social & recreation 500 supplies 7,281 truck maint 13,475 uniforms 330 utilities 4,856 inspections 466 check order 355 anniversary supplies 6,725 non-investment depreciation 1,234 total 98,051”
Form 990-ez, Part I, Line 20
“Increase for cash balances 448”
Form 990-ez, Part II, Line 24
“Equipment 387,093 429,523 less accumulated depreciation 382,774 384,507 total 4,319 45,016”
Form 990-ez, Part II, Line 26
“Unsecured notes and loans payable 19,565 51,208”
Form 990-ez, Part III, Line 31
“A volunteer fire department providing fire protection for the residents of madison, in. Also providing aid and assistance during severe storms and other emergencies.”
Raw XML Appendix121 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/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | GRAHAM LOHRIG |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 8122652712 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1056 W MAIN ST |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | MADISON |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | IN |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 47250 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 84799 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 71450 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 11775 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -7797 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 825 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 303255 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 327549 |
| IRS990EZ/GrossReceiptsAmt | 0 | 103377 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 691 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 214137 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 211083 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 283690 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 276341 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 283690 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 276341 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 12298 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 240 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 360 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | PETE BACKUS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | GRAHAM LOHRIG |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | DAVID CARLOW |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | JOHN GOINS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | SEC/TREASUER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | VICE-PRESIDE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | TRUSTEE |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 4319 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 45016 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 448 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 98051 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 20026 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | VOLUNTEER FIRE DEPARTMENT |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 70885 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | A VOLUNTEER FIRE DEPARTMENT PROVIDING FIRE PROTECTION FOR THE RESIDENTS OF MADISON, IN. ALSO PROVIDING AID AND ASSISTANCE DURING SEVERE STORMS AND OTHER EMERGENCIES. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | A VOLUNTEER FIRE DEPARTMENT PROVIDING FIRE PROTECTION FOR THE RESIDENTS OF MADISON, IN. ALSO PROVIDING AID AND ASSISTANCE DURING SEVERE STORMS AND OTHER EMERGENCIES. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 98876 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 1 | 12298 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | IN |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 19565 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 51208 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 111174 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 111174 |
| IRS990EZ/TotalRevenueAmt | 0 | 103377 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | INSURANCE CLAIM 16,712 MISCELLANEOUS 3,314 TOTAL 20,026 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | EXPENSES INSURANCE 7,904 BUILDING EXP 18,890 CITY PERFORMANCE 7,650 DONATION 150 DUES 320 FUND RAISING 5,254 MISC EXP 1,526 OFFICER COMPENSATION 2,400 RUN REIMBURSEMENT 18,735 SOCIAL & RECREATION 500 SUPPLIES 7,281 TRUCK MAINT 13,475 UNIFORMS 330 UTILITIES 4,856 INSPECTIONS 466 CHECK ORDER 355 ANNIVERSARY SUPPLIES 6,725 NON-INVESTMENT DEPRECIATION 1,234 TOTAL 98,051 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | INCREASE FOR CASH BALANCES 448 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | EQUIPMENT 387,093 429,523 LESS ACCUMULATED DEPRECIATION 382,774 384,507 TOTAL 4,319 45,016 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | UNSECURED NOTES AND LOANS PAYABLE 19,565 51,208 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | A VOLUNTEER FIRE DEPARTMENT PROVIDING FIRE PROTECTION FOR THE RESIDENTS OF MADISON, IN. ALSO PROVIDING AID AND ASSISTANCE DURING SEVERE STORMS AND OTHER EMERGENCIES. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART I, LINE 20 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990-EZ, PART III, LINE 31 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | GRAHAM LOHRIG |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | SEC/TREASUER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8127010591 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-10 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | WESTERN FIRE COMPANY 3 |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | WEST |
| ReturnHeader/Filer/EIN | 0 | 356036332 |
| ReturnHeader/Filer/PhoneNum | 0 | 8122652712 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 815 WEST MAIN STREET |
| ReturnHeader/Filer/USAddress/CityNm | 0 | MADISON |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | IN |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 47250 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 901509288 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | MCKAY ACCOUNTING SERVICE LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 412 E MAIN ST |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | MADISON |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | IN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 472503539 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8122654623 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-06 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | CHARLES J MCKAY |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2025-11-14T13:28:20-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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