Civic Intelligence

Cascade Fire Department

990 • Fiscal year 2021 • EIN 39-1150281

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 11, 2022

PO Box 301Cascade, WI 53011-0301

(920) 528-8432

Siviq Scores

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

Liabilities / Assets

76th percentile

0.32x

Higher debt load relative to assets than 76% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

93rd percentile

2.74x

Higher debt load relative to revenue than 93% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

86th percentile

49%

Higher net margin than 86% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

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

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

42nd percentile

5.6%

Faster asset growth than 42% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

85th percentile

85%

Faster revenue growth than 85% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Up

$4,616,742

Up $245,862 (+5.6%) from 2020

Net Assets

Up

$3,137,750

Up $288,880 (+10%) from 2020

Liabilities

Down

$1,478,992

Down $43,018 (-2.8%) from 2020

Revenue

Up

$539,213

Up $247,590 (+85%) from 2020

Expenses

Up

$277,603

Up $86,181 (+45%) from 2020

Net Income

Up

$261,610

Up $161,409 (+161%) from 2020

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2010: $1,767,206Liabilities 2010: $0Net Assets 2010: $1,767,2062010Assets 2011: $1,827,597Liabilities 2011: $0Net Assets 2011: $1,827,5972011Assets 2012: $1,853,032Liabilities 2012: $0Net Assets 2012: $1,853,0322012Assets 2013: $1,902,145Liabilities 2013: $0Net Assets 2013: $1,902,1452013Assets 2014: $1,969,222Liabilities 2014: $0Net Assets 2014: $1,969,2222014Assets 2015: $2,097,116Liabilities 2015: $0Net Assets 2015: $2,097,1162015Assets 2017: $2,373,733Liabilities 2017: $0Net Assets 2017: $2,373,7332017Assets 2018: $2,573,656Liabilities 2018: $0Net Assets 2018: $2,573,6562018Assets 2019: $2,748,669Liabilities 2019: $0Net Assets 2019: $2,748,6692019Assets 2020: $4,370,880Liabilities 2020: $1,522,010Net Assets 2020: $2,848,8702020Assets 2021: $4,616,742Liabilities 2021: $1,478,992Net Assets 2021: $3,137,7502021Assets 2022: $4,344,413Liabilities 2022: $1,452,752Net Assets 2022: $2,891,6612022Assets 2023: $4,615,096Liabilities 2023: $1,421,535Net Assets 2023: $3,193,5612023Assets 2024: $4,999,887Liabilities 2024: $1,390,607Net Assets 2024: $3,609,2802024

Highlighted filing

2021

Assets$4,616,742
Liabilities$1,478,992
Net Assets$3,137,750

Operations Trend

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

$800K$600K$400K$200K$0Expenses 2010: $212,2502010Expenses 2011: $245,3722011Expenses 2012: $192,6952012Revenue 2013: $211,230Expenses 2013: $162,117Net Income 2013: $49,1132013Revenue 2014: $222,069Expenses 2014: $154,996Net Income 2014: $67,0732014Revenue 2015: $258,616Expenses 2015: $130,719Net Income 2015: $127,8972015Revenue 2017: $307,301Expenses 2017: $139,406Net Income 2017: $167,8952017Revenue 2018: $320,732Expenses 2018: $120,809Net Income 2018: $199,9232018Revenue 2019: $293,996Expenses 2019: $118,983Net Income 2019: $175,0132019Revenue 2020: $291,623Expenses 2020: $191,422Net Income 2020: $100,2012020Revenue 2021: $539,213Expenses 2021: $277,603Net Income 2021: $261,6102021Revenue 2022: $286,236Expenses 2022: $255,996Net Income 2022: $30,2402022Revenue 2023: $364,814Expenses 2023: $241,808Net Income 2023: $123,0062023Revenue 2024: $672,148Expenses 2024: $365,924Net Income 2024: $306,2242024

Highlighted filing

2021

Revenue$539,213
Expenses$277,603
Net Income$261,610
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 11, 2022
Return Version
2021v4.0
Gross Receipts
$1,266,375
Mission and Program Overview

Mission

To be dedicated to protect the citizens & property located in certain contracted municipalities located in sheboygan county wi and surrounding counties upon request, by providing such citizens & property with fire protection services, emergency medical services, & related services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,441,031$2,324,313▼ $116,718
Investments in Publicly Traded Securities$1,743,169$1,929,170▲ $186,001
Cash and Non-Interest-Bearing Accounts$186,680$363,259▲ $176,579
Total Assets$4,370,880$4,616,742▲ $245,862
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,500,000$1,478,988▼ $21,012
Accounts Payable and Accrued Expenses$22,010$4▼ $22,006
Total Liabilities$1,522,010$1,478,992▼ $43,018
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,848,870$3,137,750▲ $288,880
Total Net Assets Fund Balance$2,848,870$3,137,750▲ $288,880
Total Liabilities and Net Assets / Fund Balance$4,370,880$4,616,742▲ $245,862

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,164,636$83,731$2,248,367
Equipment$83,572$1,564,681$1,648,253
Land$76,105-$76,105
Compensation and Service Providers

Board Members and Trustees

NameTitle
Paul Mcmullen1st Assistan
Craig Desmidt2nd Assistan
Levi Melius JrCaptain
Todd TriebenseeChief
Mark McmullenSecr/treas/c
Revenue and Support

Revenue Composition

Contributions and Grants
$118,786
Program Service Revenue
$202,734
Investment Income
$180,375
Other Revenue
$37,318
All Other Contributions
$37,945
Change in Net Assets
$261,610
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$277,433
Grants and Similar Amounts Paid$170
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$116,716--$116,716
Interest-$53,037-$53,037
Occupancy$31,972--$31,972
Fees for Service Investment Mgmnt Fees-$13,177-$13,177
Insurance$12,888--$12,888
Conferences and Meetings$7,720--$7,720
Fees for Services Accounting-$5,250-$5,250
Office Expenses-$3,051-$3,051
Other Expenses$2,475--$2,475
All Other Expenses$2,003--$2,003
Fees for Services Other$1,548--$1,548
Travel$1,366--$1,366
Advertising$219--$219
Grants to Domestic Orgs$170--$170
Total Functional Expenses$203,088$74,515$0$277,603
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$77,744
Fundraising Direct Expenses$52,128
Gaming Gross Income$13,588
Gaming Direct Expenses$6,822
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Picnic$81,994$65,581$13,940$51,641
Open House$6,597$6,597-$6,597
Total Events$94,993$77,744$52,128$25,616
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
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
No
Other officer compensation reviewed
No
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, Page 6, Part VI, Line 2

Mark mcmullen paul mcmullen sec/treas first asst brothers

Form 990, Page 6, Part VI, Line 6

All firefighters are members of the organization.

Form 990, Page 6, Part VI, Line 7A

Members have the power to elect all officers.

Form 990, Page 6, Part VI, Line 7B

Members vote on all significant organization decisions, including but not limited to, major equipment purchases, changes to the organizing documents, and potential new member admission.

Form 990, Page 6, Part VI, Line 11B

The treasurer reviews the form 990 before it is filed.

Form 990, Page 6, Part VI, Line 12C

To ensure the organization operates in a manner consistent with charitable purposes and does not engage in activities that could jeopardize its tax- exempt status, periodic reviews shall be conducted. The periodic reviews shall, at a minimum, include the following subjects: a.whether compensation arrangements and benefits are reasonable, based on competent survey information, and the result of arm's length bargaining. B.whether partnerships, joint ventures, and arrangements with management organizations conform to the organization's written policies, are properly recorded, reflect reasonable investment or payments for goods and services, further charitable purposes and do not result in inurement, impermissible private benefit or in an excess benefit transaction.

Form 990, Page 6, Part VI, Line 19

Not made available to the public.

Filing and Contact Details

Filer

Filer Name
Cascade Fire Department Inc
EIN
39-1150281
Phone
9205288432
Address
PO BOX 301, CASCADE, WI 53011-0301

Signing Officer

Name
Mark Mcmullen
Title
Secr/treas/captain
Phone
9205288432
Signed
2022-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mark Mcmullen
Formed
1915
Legal Domicile
Wi
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
43

Preparer

Firm
Huberty & Associates Sc
Address
825 S TAYLOR DR, SHEBOYGAN, WI 53081
Preparer
Karin G Harms CPA
Phone
9204522255
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To be dedicated to protect the citizens & property located in certain contracted municipalities located in sheboygan county wi and surrounding counties upon request, by providing such citizens & property with fire protection services, emergency medical services, & related services.

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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0178635
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0170838
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0889253
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt091332
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IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt095139
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt081816
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt0366863
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt081886
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IRS990ScheduleA/InvestmentIncomeCYPct00.26000
IRS990ScheduleA/InvestmentIncomePYPct00.26000
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IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.73780
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IRS990ScheduleA/PublicSupportTotal509Amt01434751
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0412852
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0197067
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0285435
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0281558
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IRS990ScheduleA/Total509Grp/TotalAmt01434751
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0499674
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0300843
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0395718
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0391921
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0356498
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01944654
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt02164636
IRS990ScheduleD/BuildingsGrp/DepreciationAmt083731
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02248367
IRS990ScheduleD/EquipmentGrp/BookValueAmt083572
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01564681
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01648253
IRS990ScheduleD/LandGrp/BookValueAmt076105
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt076105
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02324313
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt017249
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt016413
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriOtherEventsAmt0836
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt052128
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt010575
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentOtherEventsAmt01200
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt011775
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0ANNUAL PICNIC
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0OPEN HOUSE
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt017859
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageOtherEventsAmt01718
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt05566
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IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt025616
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt046
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IRS990ScheduleG/StatesWhereGamingConductedCd0WI
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO BE DEDICATED TO PROTECT THE CITIZENS & PROPERTY LOCATED IN CERTAIN CONTRACTED MUNICIPALITIES LOCATED IN SHEBOYGAN COUNTY WI AND SURROUNDING COUNTIES UPON REQUEST, BY PROVIDING SUCH CITIZENS & PROPERTY WITH FIRE PROTECTION SERVICES, EMERGENCY MEDICAL SERVICES, & RELATED SERVICES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MARK MCMULLEN PAUL MCMULLEN SEC/TREAS FIRST ASST BROTHERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL FIREFIGHTERS ARE MEMBERS OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MEMBERS HAVE THE POWER TO ELECT ALL OFFICERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4MEMBERS VOTE ON ALL SIGNIFICANT ORGANIZATION DECISIONS, INCLUDING BUT NOT LIMITED TO, MAJOR EQUIPMENT PURCHASES, CHANGES TO THE ORGANIZING DOCUMENTS, AND POTENTIAL NEW MEMBER ADMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE TREASURER REVIEWS THE FORM 990 BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6TO ENSURE THE ORGANIZATION OPERATES IN A MANNER CONSISTENT WITH CHARITABLE PURPOSES AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX- EXEMPT STATUS, PERIODIC REVIEWS SHALL BE CONDUCTED. THE PERIODIC REVIEWS SHALL, AT A MINIMUM, INCLUDE THE FOLLOWING SUBJECTS: A.WHETHER COMPENSATION ARRANGEMENTS AND BENEFITS ARE REASONABLE, BASED ON COMPETENT SURVEY INFORMATION, AND THE RESULT OF ARM'S LENGTH BARGAINING. B.WHETHER PARTNERSHIPS, JOINT VENTURES, AND ARRANGEMENTS WITH MANAGEMENT ORGANIZATIONS CONFORM TO THE ORGANIZATION'S WRITTEN POLICIES, ARE PROPERLY RECORDED, REFLECT REASONABLE INVESTMENT OR PAYMENTS FOR GOODS AND SERVICES, FURTHER CHARITABLE PURPOSES AND DO NOT RESULT IN INUREMENT, IMPERMISSIBLE PRIVATE BENEFIT OR IN AN EXCESS BENEFIT TRANSACTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7NOT MADE AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt04616742
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IRS990/TotalEmployeeCnt00
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0203088
IRS990/TotalFunctionalExpensesGrp/TotalAmt0277603
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IRS990/TotalLiabilitiesGrp/EOYAmt01478992
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0539213
IRS990/TotalVolunteersCnt043
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04370880
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04616742

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.00$1.39$3.61$0.67$0.37$0.31
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.62$1.42$3.19$0.36$0.24$0.12
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.34$1.45$2.89$0.29$0.26$0.03
2021Detailed filing. Detailed filing data is available for this year.$4.62$1.48$3.14$0.54$0.28$0.26
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.37$1.52$2.85$0.29$0.19$0.10
2019Summary only. Only limited summary data is available for this year.$2.75$0.00$2.75$0.29$0.12$0.18
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.57$0.00$2.57$0.32$0.12$0.20
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.37$0.00$2.37$0.31$0.14$0.17
2015Detailed filing. Detailed filing data is available for this year.$2.10$0.00$2.10$0.26$0.13$0.13
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.97$0.00$1.97$0.22$0.15$0.07
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$1.90$0.00$1.90$0.21$0.16$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.85$0.00$1.85$0.19
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.83$0.00$1.83$0.25
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.77$0.00$1.77$0.21