Civic Intelligence

Madison County Firemen'S Association

990 • Fiscal year 2024 • EIN 37-6031731

May 01, 2023 to Apr 30, 2024 • Filed on Mar 11, 2025

9510 Collinsville RoadCollinsville, IL 62234

(618) 345-5010

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

49th percentile

0.03x

Higher debt load relative to assets than 49% of similar nonprofits.

2024 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

56th percentile

0.10x

Higher debt load relative to revenue than 56% of similar nonprofits.

2024 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2024

Net Margin

82nd percentile

38%

Higher net margin than 82% of similar nonprofits.

2024 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

68th percentile

$7,500

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 1.0% of source-year revenue.

2024 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2024

Asset Growth

72nd percentile

13%

Faster asset growth than 72% of similar nonprofits.

2024 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

44th percentile

5.2%

Faster revenue growth than 44% of similar nonprofits.

2024 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$2,319,924

Up $273,415 (+13%) from 2023

Net Assets

Up

$2,245,958

Up $272,787 (+14%) from 2023

Liabilities

Up

$73,966

Up $628 (+0.9%) from 2023

Revenue

Up

$721,426

Up $35,962 (+5.2%) from 2023

Expenses

Down

$448,641

Down $74,067 (-14%) from 2023

Net Income

Up

$272,785

Up $110,029 (+68%) from 2023

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$3.0M$2.0M$1.0M$0Assets 2013: $792,221Liabilities 2013: $53,212Net Assets 2013: $739,0092013Assets 2014: $924,775Liabilities 2014: $176,471Net Assets 2014: $748,3042014Assets 2015: $979,194Liabilities 2015: $81,589Net Assets 2015: $897,6052015Assets 2016: $1,114,277Liabilities 2016: $90,385Net Assets 2016: $1,023,8922016Assets 2017: $1,153,702Liabilities 2017: $77,066Net Assets 2017: $1,076,6362017Assets 2018: $1,211,945Liabilities 2018: $71,944Net Assets 2018: $1,140,0012018Assets 2019: $1,344,294Liabilities 2019: $85,711Net Assets 2019: $1,258,5832019Assets 2020: $1,433,610Liabilities 2020: $110,135Net Assets 2020: $1,323,4752020Assets 2021: $1,348,926Liabilities 2021: $75,321Net Assets 2021: $1,273,6052021Assets 2022: $1,885,736Liabilities 2022: $75,321Net Assets 2022: $1,810,4152022Assets 2023: $2,046,509Liabilities 2023: $73,338Net Assets 2023: $1,973,1712023Assets 2024: $2,319,924Liabilities 2024: $73,966Net Assets 2024: $2,245,9582024

Highlighted filing

2024

Assets$2,319,924
Liabilities$73,966
Net Assets$2,245,958

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2013: $359,157Expenses 2013: $387,910Net Income 2013: -$28,7532013Revenue 2014: $305,722Expenses 2014: $296,427Net Income 2014: $9,2952014Revenue 2015: $486,543Expenses 2015: $337,242Net Income 2015: $149,3012015Revenue 2016: $437,832Expenses 2016: $311,545Net Income 2016: $126,2872016Revenue 2017: $300,320Expenses 2017: $247,576Net Income 2017: $52,7442017Revenue 2018: $287,342Expenses 2018: $223,977Net Income 2018: $63,3652018Revenue 2019: $389,343Expenses 2019: $270,761Net Income 2019: $118,5822019Revenue 2020: $367,131Expenses 2020: $302,239Net Income 2020: $64,8922020Revenue 2021: $165,294Expenses 2021: $215,164Net Income 2021: -$49,8702021Revenue 2022: $1,031,811Expenses 2022: $495,001Net Income 2022: $536,8102022Revenue 2023: $685,464Expenses 2023: $522,708Net Income 2023: $162,7562023Revenue 2024: $721,426Expenses 2024: $448,641Net Income 2024: $272,7852024

Highlighted filing

2024

Revenue$721,426
Expenses$448,641
Net Income$272,785
Jump To
Filing Snapshot
Filing Period
May 1, 2023 to Apr 30, 2024
Signed
Mar 11, 2025
Return Version
2023v6.0
Gross Receipts
$1,812,163
Mission and Program Overview

Mission

Provide support to madison county fire departments and firefighters

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$848,714$955,254▲ $106,540
Cash and Non-Interest-Bearing Accounts$529,601$746,167▲ $216,566
Land, Buildings, and Equipment, Net$609,952$566,851▼ $43,101
Accounts Receivable$32,549$25,959▼ $6,590
Inventories for Sale or Use$13,996$13,996→ $0
Prepaid Expenses and Deferred Charges$11,697$11,697→ $0
Total Assets$2,046,509$2,319,924▲ $273,415
Liabilities
Other Liabilities$54,593$55,221▲ $628
Accounts Payable and Accrued Expenses$18,745$18,745→ $0
Total Liabilities$73,338$73,966▲ $628
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,973,171$2,245,958▲ $272,787
Total Net Assets Fund Balance$1,973,171$2,245,958▲ $272,787
Total Liabilities and Net Assets / Fund Balance$2,046,509$2,319,924▲ $273,415

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$532,659$1,060,990$1,593,649
Equipment$34,192$270,240$304,432
Compensation and Service Providers

Employees

NameTitleBaseTotal
Kerry FedererSecretary/ Treasurer$7,500$7,500
Patti McdanielPresident$3,900$3,900
Robert NewberryVice President$3,300$3,300
Ron CobineAsst Sec-treas$1,050$1,050
Revenue and Support

Revenue Composition

Contributions and Grants
$3,468
Program Service Revenue
$39,949
Investment Income
$34,786
Other Revenue
$643,223
Change in Net Assets
$272,785
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$430,408
Salaries, Compensation, and Employee Benefits$12,733
Grants and Similar Amounts Paid$5,500
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Insurance-$46,673-$46,673
Depreciation Depletion-$16,216-$16,216
Current Officers, Directors, Trustees, and Key Employees-$12,733-$12,733
Other Expenses$38,750$8,946-$8,946
Grants to Domestic Individuals$5,500--$5,500
Conferences and Meetings-$5,211-$5,211
Fees for Services Accounting-$5,105-$5,105
Office Expenses-$3,407-$3,407
Fees for Services Legal-$2,105-$2,105
All Other Expenses-$1,352-$1,352
Total Functional Expenses$330,556$118,085$0$448,641
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$1,414,754
Gaming Direct Expenses$408,218
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Current Liabilities$37,300
Due to Pensioners$11,373
Accrued Salaries$3,844
Accrued Sales Tax$2,704
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

Each fire department in madison county illinois is a member.

Form 990, Part VI, Section A, Line 7A

Each member department has one vote.

Form 990, Part VI, Section A, Line 7B

All changes to governing documents must be approved by the members.

Form 990, Part VI, Section B, Line 11B

Line 11a explanation-the form 990 is reviewed by a board member prior to filing.

Form 990, Part VI, Section B, Line 15

The salaries of the officers are modest and approved by the members prior to election. The salary of the building manager is negotiated and approved by the entire executive board (includes a representive of all members).

Form 990, Part VI, Section C, Line 19

Financial statements are distributed at a monthly board meeting. Otherwise, information is distributed upon request

Filing and Contact Details

Filer

Filer Name
MADISON COUNTY FIREMEN'S ASSOCIATION
EIN
37-6031731
Phone
6183455010
Address
9510 COLLINSVILLE ROAD, COLLINSVILLE, IL 62234

Signing Officer

Name
Ed Allsman
Title
Treasurer
Phone
6183455010
Signed
2025-03-11
Discuss with paid preparer
Yes

Organization Details

Formed
1945
Legal Domicile
Il
Voting Board Members
34
Independent Board Members
34
Employees
33
Volunteers
1,200

Preparer

Firm
Scheffel Boyle
Address
143 N KANSAS ST, EDWARDSVILLE, IL 62025-1770
Preparer
Scott Weber CPA
Phone
6186561206
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

The board selects an independent auditor. The association management assumes responsibility for oversight of the audit.

Financial Statement Notes

PART X, LINE 2:

The association believes that it has appropriate support for any tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements. The association files its tax returns in all appropriate jurisdictions. The open tax years are those years ended april 30, 2017 through april 30, 2023. As of april 30, 2022 and 2023. The association has no recorded liability for unrecgonized tax benefits.

Raw XML Appendix390 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.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY/ TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3ASST SEC-TREAS
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2OTHER CURRENT LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3DUE TO PENSIONERS
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE ASSOCIATION FILES ITS TAX RETURNS IN ALL APPROPRIATE JURISDICTIONS. THE OPEN TAX YEARS ARE THOSE YEARS ENDED APRIL 30, 2017 THROUGH APRIL 30, 2023. AS OF APRIL 30, 2022 AND 2023. THE ASSOCIATION HAS NO RECORDED LIABILITY FOR UNRECGONIZED TAX BENEFITS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt041943
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0408218
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt0366275
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd00
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd00
IRS990ScheduleG/GamingManagerBusinessName/BusinessNameLine1Txt0ED ALLSMAN
IRS990ScheduleG/GamingManagerCompensationAmt037623
IRS990ScheduleG/GamingManagerIsEmployeeInd0X
IRS990ScheduleG/GamingManagerServicesProvTxt0BUILDING MANAGER - IN CHARGE OF THE BINGO HALL AND GAMES
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingRevenueReceivedByOrgAmt0104280
IRS990ScheduleG/GamingRevenueRtnBy3PrtyAmt0104280
IRS990ScheduleG/GamingWithNonmembersInd01
IRS990ScheduleG/IndividualWithBooksNm0KERRY FEDERER ED ALLSMAN
IRS990ScheduleG/LicensedInd01
IRS990ScheduleG/LicenseSuspendedEtcInd00
IRS990ScheduleG/MemberOfOtherEntityInd00
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt09510 COLLINSVILLE RD
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0COLLINSVILLE
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0IL
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd062234
IRS990ScheduleG/StatesWhereGamingConductedCd0IL
IRS990ScheduleG/ThirdPartyBusinessName/BusinessNameLine1Txt0ACCEL ENTERTAINMENT
IRS990ScheduleG/ThirdPartyUSAddress/AddressLine1Txt0140 TOWER DR
IRS990ScheduleG/ThirdPartyUSAddress/CityNm0BURR RIDGE
IRS990ScheduleG/ThirdPartyUSAddress/StateAbbreviationCd0IL
IRS990ScheduleG/ThirdPartyUSAddress/ZIPCd060527
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt01500
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt14000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0FIREFIGHTER SCHOLARSHIP
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1STUDENT SCHOLARSHIP
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt03
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt16
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EACH FIRE DEPARTMENT IN MADISON COUNTY ILLINOIS IS A MEMBER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EACH MEMBER DEPARTMENT HAS ONE VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL CHANGES TO GOVERNING DOCUMENTS MUST BE APPROVED BY THE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3LINE 11A EXPLANATION-THE FORM 990 IS REVIEWED BY A BOARD MEMBER PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE SALARIES OF THE OFFICERS ARE MODEST AND APPROVED BY THE MEMBERS PRIOR TO ELECTION. THE SALARY OF THE BUILDING MANAGER IS NEGOTIATED AND APPROVED BY THE ENTIRE EXECUTIVE BOARD (INCLUDES A REPRESENTIVE OF ALL MEMBERS).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5FINANCIAL STATEMENTS ARE DISTRIBUTED AT A MONTHLY BOARD MEETING. OTHERWISE, INFORMATION IS DISTRIBUTED UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE BOARD SELECTS AN INDEPENDENT AUDITOR. THE ASSOCIATION MANAGEMENT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XII, LINE 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02046509
IRS990/TotalAssetsEOYAmt02319924
IRS990/TotalAssetsGrp/BOYAmt02046509
IRS990/TotalAssetsGrp/EOYAmt02319924
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt03468
IRS990/TotalEmployeeCnt033
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0118085
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0330556
IRS990/TotalFunctionalExpensesGrp/TotalAmt0448641
IRS990/TotalGrossUBIAmt0-296459
IRS990/TotalLiabilitiesBOYAmt073338
IRS990/TotalLiabilitiesEOYAmt073966
IRS990/TotalLiabilitiesGrp/BOYAmt073338
IRS990/TotalLiabilitiesGrp/EOYAmt073966
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01973171
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02245958
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOthProgramServiceRevGrp/ExclusionAmt06629
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt06629
IRS990/TotalProgramServiceExpensesAmt0330556
IRS990/TotalProgramServiceRevenueAmt039949
IRS990/TotalReportableCompFromOrgAmt015750
IRS990/TotalRevenueGrp/ExclusionAmt0981097
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt033320
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0721426
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0-296459
IRS990/TotalVolunteersCnt01200
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02046509
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02319924
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt09510 COLLINSVILLE ROAD
IRS990/USAddress/CityNm0COLLINSVILLE
IRS990/USAddress/StateAbbreviationCd0IL
IRS990/USAddress/ZIPCd062234
IRS990/VotingMembersGoverningBodyCnt034
IRS990/VotingMembersIndependentCnt034
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ED ALLSMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06183455010
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-03-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MADISON COUNTY FIREMEN'S ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0MADI
ReturnHeader/Filer/EIN0376031731
ReturnHeader/Filer/PhoneNum06183455010
ReturnHeader/Filer/USAddress/AddressLine1Txt09510 COLLINSVILLE ROAD
ReturnHeader/Filer/USAddress/CityNm0COLLINSVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IL
ReturnHeader/Filer/USAddress/ZIPCd062234
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0371206530
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SCHEFFEL BOYLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0143 N KANSAS ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0EDWARDSVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0620251770
ReturnHeader/PreparerPersonGrp/PhoneNum06186561206
ReturnHeader/PreparerPersonGrp/PreparationDt02025-03-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SCOTT WEBER CPA
ReturnHeader/ReturnTs02025-03-13T10:09:23-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-05-01
ReturnHeader/TaxPeriodEndDt02024-04-30
ReturnHeader/TaxYr02023

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