Civic Intelligence

Cumberland Fire District

EIN 39-1883526 • 501(c)3 • Cumberland, WI

Profile

To operate and maintain a rural community fire department

PO Box 385Cumberland, WI 54829
Siviq Scores

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

Liabilities / Assets

73rd percentile

0.17x

Higher debt load relative to assets than 73% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

86th percentile

0.45x

Higher debt load relative to revenue than 86% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

22nd percentile

-12%

Higher net margin than 22% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

24th percentile

-6.6%

Faster asset growth than 24% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

30th percentile

-4.8%

Faster revenue growth than 30% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets73rd percentile

Assets

Down

$601,524

Down $42,336 (-6.6%) from 2023

Liabilities

Down

$103,203

Down $15,618 (-13%) from 2023

Net Assets

Down

$498,321

Down $26,718 (-5.1%) from 2023

Operations
Liabilities / Revenue86th percentileNet Margin22nd percentile

Revenue

Down

$231,317

Down $11,747 (-4.8%) from 2023

Expenses

Up

$258,035

Up $16,498 (+6.8%) from 2023

Net Income

Down

-$26,718

Down $28,245 (-1850%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth24th percentile

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

$800K$600K$400K$200K$0Assets 2014: $413,782Liabilities 2014: $3,639Net Assets 2014: $410,1432014Assets 2015: $475,530Liabilities 2015: $6,075Net Assets 2015: $469,4552015Assets 2016: $493,787Liabilities 2016: $1,635Net Assets 2016: $492,1522016Assets 2017: $545,271Liabilities 2017: $1,247Net Assets 2017: $544,0242017Assets 2018: $595,237Liabilities 2018: $1,654Net Assets 2018: $593,5832018Assets 2019: $588,559Liabilities 2019: $2,047Net Assets 2019: $586,5122019Assets 2021: $696,991Liabilities 2021: $149,356Net Assets 2021: $547,6352021Assets 2022: $763,347Liabilities 2022: $134,861Net Assets 2022: $628,4862022Assets 2023: $643,860Liabilities 2023: $118,821Net Assets 2023: $525,0392023Assets 2024: $601,524Liabilities 2024: $103,203Net Assets 2024: $498,3212024

Highlighted filing

2024

Assets$601,524
Liabilities$103,203
Net Assets$498,321
Open 2024 Filing

Operations Trend

Revenue Growth30th percentile

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

$300K$200K$100K$0-$100KRevenue 2014: $175,184Expenses 2014: $100,593Net Income 2014: $74,5912014Revenue 2015: $184,171Expenses 2015: $123,650Net Income 2015: $60,5212015Revenue 2016: $200,932Expenses 2016: $192,634Net Income 2016: $8,2982016Revenue 2017: $177,930Expenses 2017: $125,786Net Income 2017: $52,1442017Revenue 2018: $170,812Expenses 2018: $125,739Net Income 2018: $45,0732018Revenue 2019: $178,684Expenses 2019: $186,520Net Income 2019: -$7,8362019Revenue 2021: $200,232Expenses 2021: $233,243Net Income 2021: -$33,0112021Revenue 2022: $219,981Expenses 2022: $244,830Net Income 2022: -$24,8492022Revenue 2023: $243,064Expenses 2023: $241,537Net Income 2023: $1,5272023Revenue 2024: $231,317Expenses 2024: $258,035Net Income 2024: -$26,7182024

Highlighted filing

2024

Revenue$231,317
Expenses$258,035
Net Income-$26,718
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$601,524
Liabilities
$103,203
Net assets
$498,321
Revenue
$231,317
Expenses
$258,035
Net income
-$26,718
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.02$1.03$4.98$2.31$2.58$0.27
2023Detailed filing. Detailed filing data is available for this year.$6.44$1.19$5.25$2.43$2.42$0.02
2022Detailed filing. Detailed filing data is available for this year.$7.63$1.35$6.28$2.20$2.45$0.25
2021Detailed filing. Detailed filing data is available for this year.$6.97$1.49$5.48$2.00$2.33$0.33
2019Detailed filing. Detailed filing data is available for this year.$5.89$0.02$5.87$1.79$1.87$0.08
2018Detailed filing. Detailed filing data is available for this year.$5.95$0.02$5.94$1.71$1.26$0.45
2017Detailed filing. Detailed filing data is available for this year.$5.45$0.01$5.44$1.78$1.26$0.52
2016Detailed filing. Detailed filing data is available for this year.$4.94$0.02$4.92$2.01$1.93$0.08
2015Detailed filing. Detailed filing data is available for this year.$4.76$0.06$4.69$1.84$1.24$0.61
2014Detailed filing. Detailed filing data is available for this year.$4.14$0.04$4.10$1.75$1.01$0.75
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 14, 2025
Return Version
2024v5.2
Gross Receipts
$231,317
Mission and Program Overview

Mission

To operate and maintain a rural community fire department

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$324,863$283,159▼ $41,704
Cash and Non-Interest-Bearing Accounts$279,230$280,378▲ $1,148
Savings and Temporary Cash Investments$37,202$37,810▲ $608
Accounts Receivable$2,565$177▼ $2,388
Total Assets$643,860$601,524▼ $42,336
Liabilities
Unsecured Notes Loans Payable$117,299$101,422▼ $15,877
Accounts Payable and Accrued Expenses$1,522$1,781▲ $259
Total Liabilities$118,821$103,203▼ $15,618
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$525,039$498,321▼ $26,718
Total Net Assets Fund Balance$525,039$498,321▼ $26,718
Total Liabilities and Net Assets / Fund Balance$643,860$601,524▼ $42,336

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$283,159$491,851-
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Craig NelsonChairman
Dale HeineckeChairman
Tom BrownChairman
Michael CifaldiPresident
Rick SchillVice Chairman
James HullemanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$18,376
Program Service Revenue
$198,987
Investment Income
$8,195
Other Revenue
$5,759
All Other Contributions
$18,376
Change in Net Assets
$-26,718
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$174,779
Salaries, Compensation, and Employee Benefits$72,196
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$72,196--$72,196
Depreciation Depletion$65,612--$65,612
All Other Expenses$51,948--$51,948
Occupancy$13,299--$13,299
Insurance$11,313--$11,313
Benefits to Members$11,060--$11,060
Office Expenses-$4,112-$4,112
Advertising-$1,717-$1,717
Conferences and Meetings$992--$992
Fees for Services Accounting-$871-$871
Other Expenses$485--$485
Total Functional Expenses$251,335$6,700$0$258,035
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
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

“The 990 tax return is reviewed by the board of directors prior to signing the return. The return is filed and stored at fire hall for review at the request of the public”

Governing documents etc available to public Part VI line 19

“All governing documents and tax returns are available to the public by request. All documents are available at the fire hall.”

Filing and Contact Details

Filer

Filer Name
Cumberland Fire District
EIN
39-1883526
In Care Of
% JAMES HULLEMAN
Phone
7158228107
Address
PO BOX 385, CUMBERLAND, WI 54829

Signing Officer

Name
James Hulleman
Title
Treasurer
Phone
7158228107
Signed
2025-07-14
Discuss with paid preparer
Yes

Organization Details

Formed
2010
Legal Domicile
Wi
Voting Board Members
6
Independent Board Members
0
Employees
35

Preparer

Firm
Johnson Agen Kupferschmidt & Assoc
Address
1225 2nd Ave, Cumberland, WI 54829
Preparer
Erica Wohlk
Phone
7158228287
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

“ROUNDING”

List of other expenses Part IX line 24E

“Please see attachment to return for list of detail other expenses”

Raw XML Appendix360 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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IRS990ScheduleD/EquipmentGrp/DepreciationAmt0491851
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0775010
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0283159
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 TAX RETURN IS REVIEWED BY THE BOARD OF DIRECTORS PRIOR TO SIGNING THE RETURN. THE RETURN IS FILED AND STORED AT FIRE HALL FOR REVIEW AT THE REQUEST OF THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL GOVERNING DOCUMENTS AND TAX RETURNS ARE AVAILABLE TO THE PUBLIC BY REQUEST. ALL DOCUMENTS ARE AVAILABLE AT THE FIRE HALL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ROUNDING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PLEASE SEE ATTACHMENT TO RETURN FOR LIST OF DETAIL OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Explanation of other changes in net assets or fund balances Part XI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3List of other expenses Part IX line 24e
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IRS990/TotalProgramServiceRevenueAmt0198987
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0231317
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES HULLEMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07158228107
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CUMBERLAND FIRE DISTRICT
ReturnHeader/Filer/BusinessNameControlTxt0CUMB
ReturnHeader/Filer/EIN0391883526
ReturnHeader/Filer/InCareOfNm0% JAMES HULLEMAN
ReturnHeader/Filer/PhoneNum07158228107
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 385
ReturnHeader/Filer/USAddress/CityNm0CUMBERLAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WI
ReturnHeader/Filer/USAddress/ZIPCd054829
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0201882391
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JOHNSON AGEN KUPFERSCHMIDT & ASSOC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01225 2nd Ave
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Cumberland
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd054829
ReturnHeader/PreparerPersonGrp/PhoneNum07158228287
ReturnHeader/PreparerPersonGrp/PreparationDt02025-07-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ERICA WOHLK
ReturnHeader/ReturnTs02025-07-23T07:40:58-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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