Liabilities / Assets
83rd percentile
Higher debt load relative to assets than 83% of similar nonprofits.
EIN 46-0385125 • 501(c)3 • Rapid City, SD
Profile
We provide fire protection to citizens in our district, a political subdivision of pennington county, south dakota. Fire protection is provided to approximately 1,000 homes
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
83rd percentile
Higher debt load relative to assets than 83% of similar nonprofits.
Liabilities / Revenue
91st percentile
Higher debt load relative to revenue than 91% of similar nonprofits.
Net Margin
78th percentile
Higher net margin than 78% of similar nonprofits.
Top Officer Pay
53rd percentile
Higher top officer pay than 53% of similar nonprofits.
Top officer pay equals 7.2% of source-year revenue.
Asset Growth
62nd percentile
Faster asset growth than 62% of similar nonprofits.
Revenue Growth
89th percentile
Faster revenue growth than 89% of similar nonprofits.
Assets
Up$2,451,092
Up $180,687 (+8.0%) from 2024
Liabilities
Down$1,265,211
Down $60,803 (-4.6%) from 2024
Net Assets
Up$1,185,881
Up $241,490 (+26%) from 2024
Revenue
Up$920,946
Up $421,950 (+85%) from 2024
Expenses
Up$679,456
Up $47,124 (+7.5%) from 2024
Net Income
Up$241,490
Up $374,826 (+281%) from 2024
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
The protection of life and property from fire and to provide the public with emergency medical aid.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $1,815,077 | $1,884,149 | ▲ $69,072 |
| Cash and Non-Interest-Bearing Accounts | $222,905 | $375,910 | ▲ $153,005 |
| Savings and Temporary Cash Investments | $229,497 | $191,033 | ▼ $38,464 |
| Total Assets | $2,270,405 | $2,451,092 | ▲ $180,687 |
| Other Assets Total | $2,926 | - | - |
| Liabilities | |||
| Unsecured Notes Loans Payable | $1,326,014 | $1,260,550 | ▼ $65,464 |
| Other Liabilities | - | $4,661 | - |
| Total Liabilities | $1,326,014 | $1,265,211 | ▼ $60,803 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $944,391 | $1,185,881 | ▲ $241,490 |
| Total Net Assets Fund Balance | $944,391 | $1,185,881 | ▲ $241,490 |
| Total Liabilities and Net Assets / Fund Balance | $2,270,405 | $2,451,092 | ▲ $180,687 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $210,705 | $2,077,817 | $2,288,522 |
| Buildings | $1,374,054 | $192,527 | $1,566,581 |
| Land | $299,390 | - | $299,390 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Gabe Doney | Fire Chief | FT | $66,521 | $66,521 |
| Jeremy Walla | Fire Chief T | FT | $34,122 | $34,122 |
| Name | Title |
|---|---|
| Alan Anderson | President |
| Dean Stetson | Director |
| Fred Steffen | Director |
| Tim Olson | Director |
| David Bender | Secretary |
| Craig Fairey | Treasurer |
| Marshall Michaels | Vice Preside |
| Line Item | Amount |
|---|---|
| Other Expenses | $461,895 |
| Salaries, Compensation, and Employee Benefits | $217,061 |
| Grants and Similar Amounts Paid | $500 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Interest | $118,082 | - | - | $118,082 |
| Current Officers, Directors, Trustees, and Key Employees | $100,643 | - | - | $100,643 |
| Other Salaries and Wages | $92,863 | - | - | $92,863 |
| Depreciation Depletion | $80,202 | - | - | $80,202 |
| Occupancy | $56,020 | - | - | $56,020 |
| Fees for Services Other | $55,817 | - | - | $55,817 |
| Office Expenses | $17,551 | $12,688 | - | $30,239 |
| Conferences and Meetings | $26,658 | - | - | $26,658 |
| Insurance | $19,224 | - | - | $19,224 |
| Payroll Taxes | $15,693 | - | - | $15,693 |
| Other Employee Benefits | $7,862 | - | - | $7,862 |
| Travel | $4,039 | - | - | $4,039 |
| Advertising | $2,665 | - | - | $2,665 |
| Fees for Services Accounting | - | $2,643 | - | $2,643 |
| Grants to Domestic Orgs | $500 | - | - | $500 |
| Other Expenses | $283 | - | - | $283 |
| Total Functional Expenses | $664,125 | $15,331 | $0 | $679,456 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Credit Card Payable | $4,661 |
“All residents of the fire protection district have rights to participate in the organization's governance.”
“Residents of the fire protection district elect all board members.”
“Residents of the fire protection district have the right to vote on and approve significant decisions of the organization's board of directors.”
“The form 990 is prepared by a licensed cpa firm. The organization's president reviews and approves the form 990 before it is signed and filed with the internal revenue service.”
“In the course of meetings or activities, members will disclose any interests in a transaction or decision where the member (including his or her business or other nonprofit affiliations), his or her family, and/or his or her significant other, employer, or close associates will receive a benefit or gain. After disclosure in an official meeting, the member understands that he or she may be asked to leave the room for the discussion and will not be permitted to vote on the question.”
“All compensation arrangements are approved in advance by the board of directors, none of which have a conflict with respect to the compensation arrangement. Comparability data (i.e. Compensation levels for similarly qualified individuals in like positions at like organizations) is relied on when approving compensation, and all approvals are documented. In addition to compensation, members of the organization receive compensation for fighting fires, which is paid according to amounts prescribed by the state based on training and qualifications.”
“Members of the organization receive compensation for fighting fires, which is paid according to amounts prescribed by the state based on training and qualifications.”
“The organization's president provides the governing and financial documents upon receiving a request for them from a fire protection district resident or the general public.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | THE PROTECTION OF LIFE AND PROPERTY FROM FIRE AND TO PROVIDE THE PUBLIC WITH EMERGENCY MEDICAL AID. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 2665 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 2665 |
| IRS990/AllOtherContributionsAmt | 0 | 13250 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | false |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | TALITHA EPP |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6053433382 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 7980 CLARKSON RD |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | RAPID CITY |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | SD |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 57702 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 222905 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 375910 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 100643 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 100643 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 26658 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 26658 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 728714 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 500 |
| IRS990/CYInvestmentIncomeAmt | 0 | 4734 |
| IRS990/CYOtherExpensesAmt | 0 | 461895 |
| IRS990/CYOtherRevenueAmt | 0 | 63296 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 124202 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 241490 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 217061 |
| IRS990/CYTotalExpensesAmt | 0 | 679456 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 920946 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 80202 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 80202 |
| IRS990/Desc | 0 | THE ORGANIZATION PROVIDES FIRE PROTECTION TO CITIZENS IN OUR DISTRICT, A POLITICAL SUBDIVISION OF PENNINGTON COUNTY, SOUTH DAKOTA. FIRE PROTECTION IS PROVIDED TO APPROXIMATELY 1,000 HOMES. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DoingBusinessAsName/BusinessNameLine1Txt | 0 | RURAL FIRE PROTECTION DISTRICT |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 6 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 664125 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 2643 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 2643 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 55817 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 55817 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 0.75 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | GABE DONEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | JEREMY WALLA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | ALAN ANDERSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | MARSHALL MICHAELS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | DAVID BENDER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | CRAIG FAIREY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | TIM OLSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | FRED STEFFEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | DEAN STETSON |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 66521 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 34122 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | FIRE CHIEF |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | FIRE CHIEF T |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | VICE PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormationYr | 0 | 1956 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
| IRS990/GovernmentGrantsAmt | 0 | 715464 |
| IRS990/GrantAmt | 0 | 500 |
| IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt | 0 | 500 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 500 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 920946 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 1100 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 7 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 19224 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 19224 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 118082 |
| IRS990/InterestGrp/TotalAmt | 0 | 118082 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 4734 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 4734 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 19 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 2270344 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 1815077 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 1884149 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 4154493 |
| IRS990/LegalDomicileStateCd | 0 | SD |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | THE PROTECTION OF LIFE AND PROPERTY FROM FIRE AND TO PROVIDE THE PUBLIC WITH EMERGENCY MEDICAL AID. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 944391 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1185881 |
| IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt | 0 | 1100 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 1100 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 944391 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1185881 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 56020 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 56020 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 12688 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 17551 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 30239 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 2926 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 7862 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 7862 |
| IRS990/OtherExpensesGrp/Desc | 0 | SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 1 | VEHICLE EXPENSES |
| IRS990/OtherExpensesGrp/Desc | 2 | FUEL |
| IRS990/OtherExpensesGrp/Desc | 3 | MISCELLANEOUS |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 30069 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 25787 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 10167 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 283 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 30069 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 25787 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 10167 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 283 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 4661 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 624200 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 1 | 624200 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 2 | 624200 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | REIMBURSEMENTS |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | WORKERS COMP REIMBURSEMENT |
| IRS990/OtherRevenueMiscGrp/Desc | 2 | MISCELLANEOUS |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 40835 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 1 | 18661 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 2 | 2700 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 40835 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 18661 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 2 | 2700 |
| IRS990/OtherRevenueTotalAmt | 0 | 62196 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 92863 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 92863 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 15693 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 15693 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | ALAN ANDERSON |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 624200 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | FIREFIGHTING |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 124202 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 124202 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 329472 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 6987 |
| IRS990/PYOtherExpensesAmt | 0 | 431938 |
| IRS990/PYOtherRevenueAmt | 0 | 50995 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 111542 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -133336 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 200394 |
| IRS990/PYTotalExpensesAmt | 0 | 632332 |
| IRS990/PYTotalRevenueAmt | 0 | 498996 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 241490 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 1100 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 124202 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 229497 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 191033 |
| IRS990ScheduleA/GovernmentalUnitInd | 0 | X |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
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| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
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| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 2077817 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 2288522 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 299390 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 299390 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 4661 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | CREDIT CARD PAYABLE |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | ALL RESIDENTS OF THE FIRE PROTECTION DISTRICT HAVE RIGHTS TO PARTICIPATE IN THE ORGANIZATION'S GOVERNANCE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | RESIDENTS OF THE FIRE PROTECTION DISTRICT ELECT ALL BOARD MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | RESIDENTS OF THE FIRE PROTECTION DISTRICT HAVE THE RIGHT TO VOTE ON AND APPROVE SIGNIFICANT DECISIONS OF THE ORGANIZATION'S BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE FORM 990 IS PREPARED BY A LICENSED CPA FIRM. THE ORGANIZATION'S PRESIDENT REVIEWS AND APPROVES THE FORM 990 BEFORE IT IS SIGNED AND FILED WITH THE INTERNAL REVENUE SERVICE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | IN THE COURSE OF MEETINGS OR ACTIVITIES, MEMBERS WILL DISCLOSE ANY INTERESTS IN A TRANSACTION OR DECISION WHERE THE MEMBER (INCLUDING HIS OR HER BUSINESS OR OTHER NONPROFIT AFFILIATIONS), HIS OR HER FAMILY, AND/OR HIS OR HER SIGNIFICANT OTHER, EMPLOYER, OR CLOSE ASSOCIATES WILL RECEIVE A BENEFIT OR GAIN. AFTER DISCLOSURE IN AN OFFICIAL MEETING, THE MEMBER UNDERSTANDS THAT HE OR SHE MAY BE ASKED TO LEAVE THE ROOM FOR THE DISCUSSION AND WILL NOT BE PERMITTED TO VOTE ON THE QUESTION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | ALL COMPENSATION ARRANGEMENTS ARE APPROVED IN ADVANCE BY THE BOARD OF DIRECTORS, NONE OF WHICH HAVE A CONFLICT WITH RESPECT TO THE COMPENSATION ARRANGEMENT. COMPARABILITY DATA (I.E. COMPENSATION LEVELS FOR SIMILARLY QUALIFIED INDIVIDUALS IN LIKE POSITIONS AT LIKE ORGANIZATIONS) IS RELIED ON WHEN APPROVING COMPENSATION, AND ALL APPROVALS ARE DOCUMENTED. IN ADDITION TO COMPENSATION, MEMBERS OF THE ORGANIZATION RECEIVE COMPENSATION FOR FIGHTING FIRES, WHICH IS PAID ACCORDING TO AMOUNTS PRESCRIBED BY THE STATE BASED ON TRAINING AND QUALIFICATIONS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | MEMBERS OF THE ORGANIZATION RECEIVE COMPENSATION FOR FIGHTING FIRES, WHICH IS PAID ACCORDING TO AMOUNTS PRESCRIBED BY THE STATE BASED ON TRAINING AND QUALIFICATIONS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | THE ORGANIZATION'S PRESIDENT PROVIDES THE GOVERNING AND FINANCIAL DOCUMENTS UPON RECEIVING A REQUEST FOR THEM FROM A FIRE PROTECTION DISTRICT RESIDENT OR THE GENERAL PUBLIC. |
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| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PAGE 6, PART VI, LINE 19 |
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| IRS990/WhistleblowerPolicyInd | 0 | true |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | ALAN ANDERSON |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6053433382 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-03-25 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | WHISPERING PINES VOL FIRE DEPT |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | WHIS |
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| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 460257538 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | KETEL THORSTENSON LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | PO BOX 3140 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | RAPID CITY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | SD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 577093140 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6053425630 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2026-03-25 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JEANETTE SCHROEDER CPA |
| ReturnHeader/ReturnTs | 0 | 2026-03-25T20:00:14-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2025-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-12-31 |
| ReturnHeader/TaxYr | 0 | 2025 |
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