Civic Intelligence

Brussels Union Gardner Fire Department

EIN 39-1317308 • 501(c)4 • Brussels, WI

Profile

Organization's Mission This is a fire department serving 3 rural townships in the county of Door State of WI. The department also participates in the mutual aid response

1080 County Rd CBrussels, WI 54204

n/A

Siviq Scores

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

Liabilities / Assets

45th percentile

0.00x

Higher debt load relative to assets than 45% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

48th percentile

0.01x

Higher debt load relative to revenue than 48% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Source year 2025

Net Margin

12th percentile

-24%

Higher net margin than 12% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

81st percentile

$10,832

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 4.0% of source-year revenue.

501(c)4 • $500k-$1M nonprofits • Source year 2025

Asset Growth

18th percentile

-8.2%

Faster asset growth than 18% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

14th percentile

-23%

Faster revenue growth than 14% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Assets

Down

$719,324

Down $64,575 (-8.2%) from 2024

Liabilities

Up

$1,583

Up $1,583 from 2024

Net Assets

Down

$717,741

Down $66,158 (-8.4%) from 2024

Revenue

Down

$270,785

Down $81,444 (-23%) from 2024

Expenses

Up

$336,943

Up $85,364 (+34%) from 2024

Net Income

Down

-$66,158

Down $166,808 (-166%) from 2024

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $790,718Liabilities 2011: $0Net Assets 2011: $790,7182011Assets 2012: $765,546Liabilities 2012: $1,553Net Assets 2012: $763,9932012Assets 2013: $735,728Liabilities 2013: $930Net Assets 2013: $734,7982013Assets 2014: $828,831Liabilities 2014: $70,032Net Assets 2014: $758,7992014Assets 2015: $807,220Liabilities 2015: $39,789Net Assets 2015: $767,4312015Assets 2016: $813,483Liabilities 2016: $31,067Net Assets 2016: $782,4162016Assets 2017: $845,292Liabilities 2017: $21,823Net Assets 2017: $823,4692017Assets 2018: $850,742Liabilities 2018: $20,500Net Assets 2018: $830,2422018Assets 2019: $850,925Liabilities 2019: $0Net Assets 2019: $850,9252019Assets 2020: $844,621Liabilities 2020: $17,909Net Assets 2020: $826,7122020Assets 2021: $715,443Liabilities 2021: $1,816Net Assets 2021: $713,6272021Assets 2022: $660,298Liabilities 2022: $1,596Net Assets 2022: $658,7022022Assets 2023: $685,505Liabilities 2023: $2,256Net Assets 2023: $683,2492023Assets 2024: $783,899Liabilities 2024: $0Net Assets 2024: $783,8992024Assets 2025: $719,324Liabilities 2025: $1,583Net Assets 2025: $717,7412025

Highlighted filing

2025

Assets$719,324
Liabilities$1,583
Net Assets$717,741

Operations Trend

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

$400K$200K$0-$200KRevenue 2011: $203,165Expenses 2011: $187,134Net Income 2011: $16,0312011Revenue 2012: $223,140Expenses 2012: $196,194Net Income 2012: $26,9462012Revenue 2013: $206,976Expenses 2013: $260,601Net Income 2013: -$53,6252013Revenue 2014: $256,563Expenses 2014: $232,562Net Income 2014: $24,0012014Revenue 2015: $204,263Expenses 2015: $203,654Net Income 2015: $6092015Revenue 2016: $202,923Expenses 2016: $187,938Net Income 2016: $14,9852016Revenue 2017: $205,307Expenses 2017: $220,586Net Income 2017: -$15,2792017Revenue 2018: $287,812Expenses 2018: $212,055Net Income 2018: $75,7572018Revenue 2019: $222,923Expenses 2019: $202,242Net Income 2019: $20,6812019Revenue 2020: $221,392Expenses 2020: $246,535Net Income 2020: -$25,1432020Revenue 2021: $163,792Expenses 2021: $276,877Net Income 2021: -$113,0852021Revenue 2022: $228,531Expenses 2022: $283,456Net Income 2022: -$54,9252022Revenue 2023: $296,978Expenses 2023: $272,430Net Income 2023: $24,5482023Revenue 2024: $352,229Expenses 2024: $251,579Net Income 2024: $100,6502024Revenue 2025: $270,785Expenses 2025: $336,943Net Income 2025: -$66,1582025

Highlighted filing

2025

Revenue$270,785
Expenses$336,943
Net Income-$66,158

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$7.19$0.02$7.18$2.71$3.37$0.66
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.84$0.00$7.84$3.52$2.52$1.01
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.86$0.02$6.83$2.97$2.72$0.25
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.60$0.02$6.59$2.29$2.83$0.55
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.15$0.02$7.14$1.64$2.77$1.13
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.45$0.18$8.27$2.21$2.47$0.25
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.51$0.00$8.51$2.23$2.02$0.21
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.51$0.21$8.30$2.88$2.12$0.76
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.45$0.22$8.23$2.05$2.21$0.15
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.13$0.31$7.82$2.03$1.88$0.15
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.07$0.40$7.67$2.04$2.04$0.01
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.29$0.70$7.59$2.57$2.33$0.24
2013Summary only. Only limited summary data is available for this year.$7.36$0.01$7.35$2.07$2.61$0.54
2012Summary only. Only limited summary data is available for this year.$7.66$0.02$7.64$2.23$1.96$0.27
2011Summary only. Only limited summary data is available for this year.$7.91$0.00$7.91$2.03$1.87$0.16
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Sep 30, 2025
Signed
Feb 17, 2026
Return Version
2024v5.2
Gross Receipts
$270,785
Mission and Program Overview

Mission

Organizations Mission This is a fire department serving 3 rural townships in the county of Door State of WI. The department also participates in the mutual aid response

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$342,336$615,278▲ $272,942
Savings and Temporary Cash Investments$342,669$73,975▼ $268,694
Cash and Non-Interest-Bearing Accounts$98,894$30,071▼ $68,823
Total Assets$783,899$719,324▼ $64,575
Liabilities
Other Liabilities$0$1,583▲ $1,583
Total Liabilities$0$1,583▲ $1,583
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$783,899$717,741▼ $66,158
Total Net Assets Fund Balance$783,899$717,741▼ $66,158
Total Liabilities and Net Assets / Fund Balance$783,899$719,324▼ $64,575

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$95,132$72,427-
Other Land Buildings$451,047$1,427,662-
Land$67,340--
Equipment$1,759$348,926-
Compensation and Service Providers

Employees

NameTitleBaseTotal
Curt VandertieFire Chief$10,832$10,832
James WautierAssistant Fire Chief$4,229$4,229
Ryan WeryAssistant Fire Chief$1,625$1,625
Lyle DeBrouxDirector$210$210
Jeff LeGraveTreasurer/Director$175$175
Bruce AlbertsPresident/Director$175$175
Ted AndersonDirector$175$175
Carl WaterstreetVice President$105$105
Joe WautierDirector$105$105
Revenue and Support

Revenue Composition

Contributions and Grants
$229,345
Program Service Revenue
$30,291
Investment Income
$11,149
Other Revenue
$0
All Other Contributions
$229,345
Change in Net Assets
$-66,158
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$237,353
Salaries, Compensation, and Employee Benefits$99,590
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$96,349$0$0$96,349
Other Salaries and Wages$88,516$0$0$88,516
Occupancy$70,877$0$0$70,877
Insurance$30,744$0$0$30,744
Travel$20,251$0$0$20,251
Office Expenses$11,663$0$0$11,663
Other Employee Benefits$6,380$0$0$6,380
Information Technology$5,966$0$0$5,966
Payroll Taxes$4,694$0$0$4,694
Fees for Services Accounting$1,503$0$0$1,503
Total Functional Expenses$336,943$0$0$336,943
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
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
Payroll Liabilities$1,583
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
Filing and Contact Details

Filer

Filer Name
Brussels Union Gardner Fire Department
EIN
39-1317308
Phone
9204938160
Address
1080 County Rd C, Brussels, WI 54204
Doing Business As
Rural Fire Department serving 3

Signing Officer

Name
Jeff LeGrave
Title
Treasurer
Phone
9204938160
Signed
2026-02-17

Organization Details

Principal Officer
Jeff LeGrave
Formed
1964
Legal Domicile
Wi
Voting Board Members
6
Independent Board Members
53
Employees
53
Volunteers
50

Preparer

Firm
TODD J MILLER dba CARNOT ACCOUNING SERVICES
Address
910 N CARNOT RD, FORESTVILLE, WI 54213
Preparer
Todd Miller
Supplemental Narrative

Additional Explanations

Pt III, Line 3

Form 990, Part III Line 4d - All Other Accomplishments

Pt III, Line 3

This is a fire department serving 3 rural townships in the county of Door, State of WI. The department also participates in the mutual aid response to other towns and village fire departments within the county when called upon.

Pt VI, Line 6

Classes of Members or Stockholders

Pt VI, Line 6

Fire Board consists of 6 members from the 3 rural communities served. Townships appoint elected officials to the board.

Pt VI, Line 18

No Public Disclosure Explanation

Pt VI, Line 18

Records and monthly meetings are open to the public.

Pt VI, Line 19

Governing Documents Disclosure Explanation

Pt VI, Line 19

All records are available for public review.

Pt VI, Line 11B

Organizations Process to Review Form 990

Pt VI, Line 11B

Treasurer and Preparer review return. Treasurer brings to full board meeting to review return.

Raw XML Appendix370 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/PYRevenuesLessExpensesAmt0100650
IRS990/PYSalariesCompEmpBnftPaidAmt076398
IRS990/PYTotalExpensesAmt0251579
IRS990/PYTotalRevenueAmt0352229
IRS990/ReconcilationRevenueExpnssAmt0-66158
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0342669
IRS990/SavingsAndTempCashInvstGrp/EOYAmt073975
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
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IRS990ScheduleD/BuildingsGrp/BookValueAmt095132
IRS990ScheduleD/BuildingsGrp/DepreciationAmt072427
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0167559
IRS990ScheduleD/EquipmentGrp/BookValueAmt01759
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0348926
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0350685
IRS990ScheduleD/LandGrp/BookValueAmt067340
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt067340
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0451047
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01427662
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt01878709
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01583
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Payroll Liabilities
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0615278
IRS990ScheduleD/TotalLiabilityAmt01583
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990, Part III Line 4d - All Other Accomplishments
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1This is a fire department serving 3 rural townships in the county of Door, State of WI. The department also participates in the mutual aid response to other towns and village fire departments within the county when called upon.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Classes of Members or Stockholders
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Fire Board consists of 6 members from the 3 rural communities served. Townships appoint elected officials to the board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4No Public Disclosure Explanation
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Records and monthly meetings are open to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Governing Documents Disclosure Explanation
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7All records are available for public review.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Organizations Process to Review Form 990
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Treasurer and Preparer review return. Treasurer brings to full board meeting to review return.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt III, Line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt III, Line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Pt VI, Line 11b
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IRS990/TaxablePartyNotificationInd0false
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IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt0719324
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IRS990/TotalAssetsGrp/EOYAmt0719324
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IRS990/TotalEmployeeCnt053
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
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IRS990/TotalFunctionalExpensesGrp/TotalAmt0336943
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IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt01583
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt01583
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0717741
IRS990/TotalOtherCompensationAmt00
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IRS990/TotalProgramServiceRevenueAmt030291
IRS990/TotalReportableCompFromOrgAmt017631
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt041440
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0270785
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0783899
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0719324
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt00
IRS990/TravelGrp/ProgramServicesAmt020251
IRS990/TravelGrp/TotalAmt020251
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt010580 Ledge Road
IRS990/USAddress/CityNm0Brussels
IRS990/USAddress/StateAbbreviationCd0WI
IRS990/USAddress/ZIPCd054204
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt053
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Jeff LeGrave
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum09204938160
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Brussels Union Gardner Fire Department
ReturnHeader/Filer/BusinessNameControlTxt0BRUS
ReturnHeader/Filer/EIN0391317308
ReturnHeader/Filer/PhoneNum09204938160
ReturnHeader/Filer/USAddress/AddressLine1Txt01080 County Rd C
ReturnHeader/Filer/USAddress/CityNm0Brussels
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WI
ReturnHeader/Filer/USAddress/ZIPCd054204
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0TODD J MILLER dba CARNOT ACCOUNING SERVICES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0910 N CARNOT RD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FORESTVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd054213
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Todd Miller
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02026-02-18T14:20:19-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-10-01
ReturnHeader/TaxPeriodEndDt02025-09-30
ReturnHeader/TaxYr02024

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