Civic Intelligence

Sister Lakes Fire Department

EIN 38-2350776 • 501(c)3 • Dowagiac, MI

Profile

We are dedicated to serving the community with excellence in the distribution of emergency services through:1. Maintaining high technical training, modern equipment, and dedicated personnel who strive to provide the best possible care for the causes and emergencies that face those that live within our jurisdiction.2. Recognizing the needs of the community and using those needs to guide the department towards the development of extended services and commitments.3. Setting goals to ensure all people who live within our jurisdiction can live with the assurance of the appropriate response to any emergency that may face their homes or families.4. Setting goals to serve the community with the best possible care and equipment at a reasonable cost to the public.5. Upholding the rules and regulations set forth by agencies of the state and federal government(s), in regards to the pursuit of fire prevention, fire suppression, and emergency rescue.

92282 Cr 690Dowagiac, MI 49047

n/A

Siviq Scores

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

Liabilities / Assets

59th percentile

0.12x

Higher debt load relative to assets than 59% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

80th percentile

0.49x

Higher debt load relative to revenue than 80% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

85th percentile

39%

Higher net margin than 85% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

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

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

63rd percentile

9.1%

Faster asset growth than 63% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

79th percentile

36%

Faster revenue growth than 79% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Up

$1,451,766

Up $121,234 (+9.1%) from 2024

Liabilities

Down

$174,093

Down $16,454 (-8.6%) from 2024

Net Assets

Up

$1,277,673

Up $137,688 (+12%) from 2024

Revenue

Up

$353,531

Up $92,933 (+36%) from 2024

Expenses

Up

$215,359

Up $37,919 (+21%) from 2024

Net Income

Up

$138,172

Up $55,014 (+66%) from 2024

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $1,036,289Liabilities 2011: $190,290Net Assets 2011: $845,9992011Assets 2012: $901,507Liabilities 2012: $152,285Net Assets 2012: $749,2222012Assets 2013: $814,012Liabilities 2013: $112,170Net Assets 2013: $701,8422013Assets 2014: $735,991Liabilities 2014: $87,420Net Assets 2014: $648,5712014Assets 2015: $740,233Liabilities 2015: $64,329Net Assets 2015: $675,9042015Assets 2016: $742,783Liabilities 2016: $31,696Net Assets 2016: $711,0872016Assets 2017: $926,268Liabilities 2017: $145,000Net Assets 2017: $781,2682017Assets 2018: $909,630Liabilities 2018: $116,573Net Assets 2018: $793,0572018Assets 2019: $830,800Liabilities 2019: $87,884Net Assets 2019: $742,9162019Assets 2020: $913,418Liabilities 2020: $58,248Net Assets 2020: $855,1702020Assets 2021: $1,057,746Liabilities 2021: $0Net Assets 2021: $1,057,7462021Assets 2022: $1,120,824Liabilities 2022: $18Net Assets 2022: $1,120,8062022Assets 2023: $1,327,739Liabilities 2023: $232,831Net Assets 2023: $1,094,9082023Assets 2024: $1,330,532Liabilities 2024: $190,547Net Assets 2024: $1,139,9852024Assets 2025: $1,451,766Liabilities 2025: $174,093Net Assets 2025: $1,277,6732025

Highlighted filing

2025

Assets$1,451,766
Liabilities$174,093
Net Assets$1,277,673

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $414,477Expenses 2011: $433,021Net Income 2011: -$18,5442011Expenses 2012: $369,8402012Revenue 2013: $132,413Expenses 2013: $179,793Net Income 2013: -$47,3802013Revenue 2014: $125,708Expenses 2014: $178,979Net Income 2014: -$53,2712014Revenue 2015: $192,371Expenses 2015: $165,038Net Income 2015: $27,3332015Revenue 2016: $174,804Expenses 2016: $139,620Net Income 2016: $35,1842016Revenue 2017: $228,787Expenses 2017: $158,606Net Income 2017: $70,1812017Revenue 2018: $233,875Expenses 2018: $222,086Net Income 2018: $11,7892018Revenue 2019: $231,842Expenses 2019: $281,983Net Income 2019: -$50,1412019Revenue 2020: $356,516Expenses 2020: $244,262Net Income 2020: $112,2542020Revenue 2021: $338,509Expenses 2021: $135,933Net Income 2021: $202,5762021Revenue 2022: $353,622Expenses 2022: $290,562Net Income 2022: $63,0602022Revenue 2023: $299,053Expenses 2023: $144,803Net Income 2023: $154,2502023Revenue 2024: $260,598Expenses 2024: $177,440Net Income 2024: $83,1582024Revenue 2025: $353,531Expenses 2025: $215,359Net Income 2025: $138,1722025

Highlighted filing

2025

Revenue$353,531
Expenses$215,359
Net Income$138,172

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.45$0.17$1.28$0.35$0.22$0.14
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.33$0.19$1.14$0.26$0.18$0.08
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.33$0.23$1.09$0.30$0.14$0.15
2022Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$1.12$0.00$1.12$0.35$0.29$0.06
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.06$0.00$1.06$0.34$0.14$0.20
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.91$0.06$0.86$0.36$0.24$0.11
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.83$0.09$0.74$0.23$0.28$0.05
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.91$0.12$0.79$0.23$0.22$0.01
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.93$0.15$0.78$0.23$0.16$0.07
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.74$0.03$0.71$0.17$0.14$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.74$0.06$0.68$0.19$0.17$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.74$0.09$0.65$0.13$0.18$0.05
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.81$0.11$0.70$0.13$0.18$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.90$0.15$0.75$0.37
2011Summary only. Only limited summary data is available for this year.$1.04$0.19$0.85$0.41$0.43$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
Oct 14, 2025
Return Version
2024v5.2
Gross Receipts
$360,907
Mission and Program Overview

Mission

We are dedicated to serving the community with excellence in the distribution of emergency services through: 1. Maintaining high technical training, modern equipment, and dedicated personnel who strive to provide the best possible care for the causes and emergencies that face those that live within our jurisdiction. 2. Recognizing the needs of the community and using those needs to guide the department towards the development of extended services and commitments. 3. Setting goals to ensure all people who live within our jurisdiction can live with the assurance of the appropriate response to any emergency that may face their homes or families. 4. Setting goals to serve the community with the best possible care and equipment at a reasonable cost to the public. 5. Upholding the rules and regulations set forth by agencies of the state and federal government(s), in regards to the pursuit of fire prevention, fire suppression, and emergency rescue.

To provide emergency fire service to the surrounding community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$890,801$937,952▲ $47,151
Cash and Non-Interest-Bearing Accounts$439,731$513,814▲ $74,083
Total Assets$1,330,532$1,451,766▲ $121,234
Liabilities
Unsecured Notes Loans Payable$190,547$174,093▼ $16,454
Total Liabilities$190,547$174,093▼ $16,454
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,139,985$1,277,673▲ $137,688
Total Net Assets Fund Balance$1,139,985$1,277,673▲ $137,688
Total Liabilities and Net Assets / Fund Balance$1,330,532$1,451,766▲ $121,234

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$213,180$1,548,387$1,761,567
Buildings$644,165$294,479$938,644
Land$80,607-$80,607
Compensation and Service Providers

Board Members and Trustees

NameTitle
Marshall AlsupPresident
Jon KirbyVice-president
Justin JonesAssistant Fire Chief
Anthony LozadaFire Chief
Ashley LozadaMember at Large
James MilesSecretary
Christopher SchultzTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$344,511
Program Service Revenue
$0
Investment Income
$104
Other Revenue
$8,916
All Other Contributions
$890
Change in Net Assets
$138,172
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$215,359
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$65,193--$65,193
Occupancy$35,835--$35,835
Insurance$21,071--$21,071
Other Expenses$20,849--$20,849
Office Expenses$18,919--$18,919
All Other Expenses$6,854--$6,854
Fees for Services Accounting$4,305--$4,305
Interest$3,814--$3,814
Total Functional Expenses$215,359$0$0$215,359
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$16,292
Fundraising Direct Expenses$7,376
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Brat Roast$16,292$16,292$7,376$8,916
Total Events$16,292$16,292$7,376$8,916
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Officer directors etc family relationship Part VI line 2

Anthony lozada and ashley lozada have a family relationship.

Members or stockholder classes and rights Part VI line 6

The organization is member owned and controlled by the local units of government that formed the organization

Form 990 governing body review Part VI line 11

The organization has the 990 prepared by outside accountants that give a draft of the form 990 to the board president and treasurer who review and make any comments as necessary. These individuals act on behalf of the full board, who receive a final copy after the filing.

Form 990 availability to public Part VI line 18

The organization makes its forms available upon request and the form 990 can be viewed on outside party websites.

Governing documents etc available to public Part VI line 19

The organization make its documents available to the public upon request.

Part VIII response or note to any line in Part VIII

Organizations mission we are dedicated to serving the commmunity with excellence in the distribution of emergency services through: 1. Maintaining high technical training, modern equipment, and dedicated personnel who strive to provide the best possible care for the causes and emergincies that face those that live within our jurisdiction. 2. Recognizing the needs of the community and using those needs to guide the department towards the development of extended services and commitments. 3. Setting goals to ensure all people who live within our jurisdiction can live with the assurance of the appropriate response to any emergecy that may face their home or families. 4. Setting goals to serve the community with the best possible care and equipment at a reasonable cost to the public. 5. Upholding the rules and regulations set forth by agencies of the state and federal government(s). In regards to the pursuit of fire prevention, fire suppression, and emergency rescue

Filing and Contact Details

Filer

Filer Name
Sister Lakes Fire Department
EIN
38-2350776
In Care Of
% CHRISTOPHER SCHULTZ
Address
92282 CR 690, Dowagiac, MI 49047

Signing Officer

Name
Christopher Schultz
Title
Treasurer
Phone
2694140101
Signed
2025-10-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Marshall Alsup
Formed
2006
Legal Domicile
Mi
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
30

Preparer

Firm
Schoff Solutions
Address
103 Commercial St, Dowagiac, MI 49047
Preparer
Julie Schoff
Phone
2694629313
Raw XML Appendix371 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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IRS990/Form990PartVIISectionAGrp/TitleTxt6SECRETARY
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ANTHONY LOZADA AND ASHLEY LOZADA HAVE A FAMILY RELATIONSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION IS MEMBER OWNED AND CONTROLLED BY THE LOCAL UNITS OF GOVERNMENT THAT FORMED THE ORGANIZATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION HAS THE 990 PREPARED BY OUTSIDE ACCOUNTANTS THAT GIVE A DRAFT OF THE FORM 990 TO THE BOARD PRESIDENT AND TREASURER WHO REVIEW AND MAKE ANY COMMENTS AS NECESSARY. THESE INDIVIDUALS ACT ON BEHALF OF THE FULL BOARD, WHO RECEIVE A FINAL COPY AFTER THE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS FORMS AVAILABLE UPON REQUEST AND THE FORM 990 CAN BE VIEWED ON OUTSIDE PARTY WEBSITES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKE ITS DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ORGANIZATIONS MISSION WE ARE DEDICATED TO SERVING THE COMMMUNITY WITH EXCELLENCE IN THE DISTRIBUTION OF EMERGENCY SERVICES THROUGH: 1. MAINTAINING HIGH TECHNICAL TRAINING, MODERN EQUIPMENT, AND DEDICATED PERSONNEL WHO STRIVE TO PROVIDE THE BEST POSSIBLE CARE FOR THE CAUSES AND EMERGINCIES THAT FACE THOSE THAT LIVE WITHIN OUR JURISDICTION. 2. RECOGNIZING THE NEEDS OF THE COMMUNITY AND USING THOSE NEEDS TO GUIDE THE DEPARTMENT TOWARDS THE DEVELOPMENT OF EXTENDED SERVICES AND COMMITMENTS. 3. SETTING GOALS TO ENSURE ALL PEOPLE WHO LIVE WITHIN OUR JURISDICTION CAN LIVE WITH THE ASSURANCE OF THE APPROPRIATE RESPONSE TO ANY EMERGECY THAT MAY FACE THEIR HOME OR FAMILIES. 4. SETTING GOALS TO SERVE THE COMMUNITY WITH THE BEST POSSIBLE CARE AND EQUIPMENT AT A REASONABLE COST TO THE PUBLIC. 5. UPHOLDING THE RULES AND REGULATIONS SET FORTH BY AGENCIES OF THE STATE AND FEDERAL GOVERNMENT(S). IN REGARDS TO THE PURSUIT OF FIRE PREVENTION, FIRE SUPPRESSION, AND EMERGENCY RESCUE
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Officer directors etc family relationship Part VI line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990 availability to public Part VI line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Part VIII response or note to any line in Part VIII
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-22
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JULIE SCHOFF
ReturnHeader/ReturnTs02025-10-22T15:51:17-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-04-01
ReturnHeader/TaxPeriodEndDt02025-03-31
ReturnHeader/TaxYr02024

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