Civic Intelligence

Armstrong Benefited Fire District

EIN 42-1187267 • 501(c)3 • Armstrong, IA

Profile

Fire suppression, fire prevention, community and school awareness, rescue activities, assisting other fire and public service departments, and fire department training.

310 4th Ave S PO Box 456Armstrong, IA 50514
Siviq Scores

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

Liabilities / Assets

19th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

20th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

72nd percentile

19%

Higher net margin than 72% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

61st percentile

7.7%

Faster asset growth than 61% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

51st percentile

7.6%

Faster revenue growth than 51% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets19th percentile

Assets

Up

$1,156,664

Up $82,832 (+7.7%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$1,156,664

Up $82,832 (+7.7%) from 2023

Operations
Liabilities / Revenue20th percentileNet Margin72nd percentile

Revenue

Up

$158,074

Up $11,151 (+7.6%) from 2023

Expenses

Up

$128,077

Up $36,727 (+40%) from 2023

Net Income

Down

$29,997

Down $25,576 (-46%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth61st percentile

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

$1.5M$1.0M$500K$0Assets 2016: $667,556Liabilities 2016: $0Net Assets 2016: $667,5562016Assets 2017: $666,177Liabilities 2017: $0Net Assets 2017: $666,1772017Assets 2018: $654,989Liabilities 2018: $0Net Assets 2018: $654,9892018Assets 2019: $675,154Liabilities 2019: $0Net Assets 2019: $675,1542019Assets 2020: $965,777Liabilities 2020: $0Net Assets 2020: $965,7772020Assets 2021: $973,934Liabilities 2021: $0Net Assets 2021: $973,9342021Assets 2022: $1,018,259Liabilities 2022: $0Net Assets 2022: $1,018,2592022Assets 2023: $1,073,832Liabilities 2023: $0Net Assets 2023: $1,073,8322023Assets 2024: $1,156,664Liabilities 2024: $0Net Assets 2024: $1,156,6642024

Highlighted filing

2024

Assets$1,156,664
Liabilities$0
Net Assets$1,156,664
Open 2024 Filing

Operations Trend

Revenue Growth51st percentile

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

$400K$200K$0-$200KRevenue 2016: $89,458Expenses 2016: $57,802Net Income 2016: $31,6562016Revenue 2017: $107,654Expenses 2017: $70,323Net Income 2017: $37,3312017Revenue 2018: $136,238Expenses 2018: $147,426Net Income 2018: -$11,1882018Revenue 2019: $124,695Expenses 2019: $133,521Net Income 2019: -$8,8262019Revenue 2020: $398,060Expenses 2020: $107,437Net Income 2020: $290,6232020Revenue 2021: $179,240Expenses 2021: $171,081Net Income 2021: $8,1592021Revenue 2022: $145,929Expenses 2022: $101,604Net Income 2022: $44,3252022Revenue 2023: $146,923Expenses 2023: $91,350Net Income 2023: $55,5732023Revenue 2024: $158,074Expenses 2024: $128,077Net Income 2024: $29,9972024

Highlighted filing

2024

Revenue$158,074
Expenses$128,077
Net Income$29,997
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$1,156,664
Liabilities
$0
Net assets
$1,156,664
Revenue
$158,074
Expenses
$128,077
Net income
$29,997
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.16$0.00$1.16$0.16$0.13$0.03
2023Detailed filing. Detailed filing data is available for this year.$1.07$0.00$1.07$0.15$0.09$0.06
2022Detailed filing. Detailed filing data is available for this year.$1.02$0.00$1.02$0.15$0.10$0.04
2021Detailed filing. Detailed filing data is available for this year.$0.97$0.00$0.97$0.18$0.17$0.01
2020Detailed filing. Detailed filing data is available for this year.$0.97$0.00$0.97$0.40$0.11$0.29
2019Detailed filing. Detailed filing data is available for this year.$0.68$0.00$0.68$0.12$0.13$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.65$0.00$0.65$0.14$0.15$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.67$0.00$0.67$0.11$0.07$0.04
2016Summary only. Only limited summary data is available for this year.$0.67$0.00$0.67$0.09$0.06$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 23, 2025
Return Version
2024v5.1
Gross Receipts
$158,074
Mission and Program Overview

Mission

Fire suppression, fire prevention, community and school awareness, rescue activities, assisting other fire and public service departments, and fire department training.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,073,832$1,156,664▲ $82,832
Land, Buildings, and Equipment, Net$929,822$929,822→ $0
Cash and Non-Interest-Bearing Accounts$123,033$208,151▲ $85,118
Savings and Temporary Cash Investments$20,977$18,691▼ $2,286
Total Assets$1,073,832$1,156,664▲ $82,832
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,073,832$1,156,664▲ $82,832
Total Liabilities and Net Assets / Fund Balance$1,073,832$1,156,664▲ $82,832

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$200,000--
Other Land Buildings$392,322--
Equipment$337,500--
Compensation and Service Providers
Top Officer Pay40th percentile

Board Members and Trustees

NameTitle
Rodney NaigEms Vice President
Richard MullenDirector
Roger TirevoldDirector
Tom LeachAsst Fire Chief
Jeff TirevoldChief
Dustin TirevoldChief Ems
Olivia KollaschEms Secretary
Doug WelbigSafety Officer
Adrian HagebockSecretary Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$158,059
Investment Income
$15
Other Revenue
$0
Change in Net Assets
$29,997
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$128,077
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
Occupancy$3,710--$3,710
Other Expenses$338--$338
Total Functional Expenses$128,077$0$0$128,077
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
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
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

“Officers and directors review form 990 before it is filed.”

Conflict of interest policy compliance Part VI line 12C

“Conflict of interest policy compliance:if an interested person (director, principal officer, or committee member with governing powers) has a conflict of interest or potential conflict of interest they have a duty to disclose and will be given the opportunity to disclose all material facts. The board of directors will review the situation. If necessary an outside expert will be brought in (not mandatory)if needed. A decision will be reached by the board of directors. Written records will be kept of these meetings.”

CEO executive director top management comp Part VI line 15A

“There is no compensation of top management officials of the armstrong benefited fire department.”

Governing documents etc available to public Part VI line 19

“Governing documents are available to the public on request. Some of the governing documents are available on the iowa secretary of state website.”

Filing and Contact Details

Filer

Filer Name
Armstrong Benefited Fire District
EIN
42-1187267
In Care Of
% RICHARD MULLEN
Phone
7128683575
Address
310 4TH AVE S PO BOX 456, ARMSTRONG, IA 50514

Signing Officer

Name
Richard Mullen
Title
Director
Phone
7122097006
Signed
2025-04-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Roger Tirevold
Formed
2013
Legal Domicile
Ia
Voting Board Members
4
Independent Board Members
4
Employees
0

Preparer

Firm
Mcgregor Accounting LLC
Address
PO BOX 605, ARMSTRONG, IA 50514
Preparer
Barbara Nemmers
Phone
7128683943
Supplemental Narrative

Additional Explanations

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

“Annuity not listed in previous returns cashed in and deposited to checking account.”

Raw XML Appendix349 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/BuildingsGrp/BookValueAmt0200000
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0200000
IRS990ScheduleD/EquipmentGrp/BookValueAmt0337500
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0337500
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0392322
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt0392322
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0929822
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OFFICERS AND DIRECTORS REVIEW FORM 990 BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CONFLICT OF INTEREST POLICY COMPLIANCE:IF AN INTERESTED PERSON (DIRECTOR, PRINCIPAL OFFICER, OR COMMITTEE MEMBER WITH GOVERNING POWERS) HAS A CONFLICT OF INTEREST OR POTENTIAL CONFLICT OF INTEREST THEY HAVE A DUTY TO DISCLOSE AND WILL BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS. THE BOARD OF DIRECTORS WILL REVIEW THE SITUATION. IF NECESSARY AN OUTSIDE EXPERT WILL BE BROUGHT IN (NOT MANDATORY)IF NEEDED. A DECISION WILL BE REACHED BY THE BOARD OF DIRECTORS. WRITTEN RECORDS WILL BE KEPT OF THESE MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THERE IS NO COMPENSATION OF TOP MANAGEMENT OFFICIALS OF THE ARMSTRONG BENEFITED FIRE DEPARTMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC ON REQUEST. SOME OF THE GOVERNING DOCUMENTS ARE AVAILABLE ON THE IOWA SECRETARY OF STATE WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ANNUITY NOT LISTED IN PREVIOUS RETURNS CASHED IN AND DEPOSITED TO CHECKING ACCOUNT.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Explanation of other changes in net assets or fund balances Part XI line 9
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IRS990/SignificantNewProgramSrvcInd0false
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IRS990/SubjectToProxyTaxInd0false
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt01156664
IRS990/TotalAssetsGrp/BOYAmt01073832
IRS990/TotalAssetsGrp/EOYAmt01156664
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0128077
IRS990/TotalFunctionalExpensesGrp/TotalAmt0128077
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01073832
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01156664
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0128077
IRS990/TotalProgramServiceRevenueAmt0158059
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0158074
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0158074
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01073832
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01156664
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0310 4TH AVE S PO BOX 456
IRS990/USAddress/CityNm0ARMSTRONG
IRS990/USAddress/StateAbbreviationCd0IA
IRS990/USAddress/ZIPCd050514
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RICHARD MULLEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum07122097006
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ARMSTRONG BENEFITED FIRE DISTRICT
ReturnHeader/Filer/BusinessNameControlTxt0ARMS
ReturnHeader/Filer/EIN0421187267
ReturnHeader/Filer/InCareOfNm0% RICHARD MULLEN
ReturnHeader/Filer/PhoneNum07128683575
ReturnHeader/Filer/USAddress/AddressLine1Txt0310 4TH AVE S PO BOX 456
ReturnHeader/Filer/USAddress/CityNm0ARMSTRONG
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA
ReturnHeader/Filer/USAddress/ZIPCd050514
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0823250363
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MCGREGOR ACCOUNTING LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 605
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ARMSTRONG
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd050514
ReturnHeader/PreparerPersonGrp/PhoneNum07128683943
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-01
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BARBARA NEMMERS
ReturnHeader/ReturnTs02025-05-01T17:40:15-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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