Liabilities / Assets
87th percentile
Higher debt load relative to assets than 87% of similar nonprofits.
Whispering Pines Volunteer Fire Protection District
990 • Fiscal year 2024 • EIN 46-0385125
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.58x
Liabilities / Revenue
94th percentile
Higher debt load relative to revenue than 94% of similar nonprofits.
Net Margin
11th percentile
Higher net margin than 11% of similar nonprofits.
Top Officer Pay
68th percentile
Higher top officer pay than 68% of similar nonprofits.
Top officer pay equals 21.0% of source-year revenue.
Asset Growth
13th percentile
Faster asset growth than 13% of similar nonprofits.
Revenue Growth
16th percentile
Faster revenue growth than 16% of similar nonprofits.
Balance Sheet
Assets
Down$2,270,405
Down $295,708 (-12%) from 2023
Net Assets
Down$944,391
Down $133,336 (-12%) from 2023
Liabilities
Down$1,326,014
Down $162,372 (-11%) from 2023
Revenue And Expenses
Revenue
Down$498,996
Down $105,448 (-17%) from 2023
Expenses
Up$632,332
Up $171,316 (+37%) from 2023
Net Income
Down-$133,336
Down $276,764 (-193%) from 2023
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- May 12, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $498,996
Mission and Program Overview
Mission
The protection of life and property from fire and to provide the public with emergency medical aid.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $1,959,693 | $1,815,077 | ▼ $144,616 |
| Savings and Temporary Cash Investments | $566,445 | $229,497 | ▼ $336,948 |
| Cash and Non-Interest-Bearing Accounts | $39,975 | $222,905 | ▲ $182,930 |
| Total Assets | $2,566,113 | $2,270,405 | ▼ $295,708 |
| Other Assets Total | - | $2,926 | - |
| Liabilities | |||
| Unsecured Notes Loans Payable | $1,471,505 | $1,326,014 | ▼ $145,491 |
| Accounts Payable and Accrued Expenses | $16,881 | - | - |
| Total Liabilities | $1,488,386 | $1,326,014 | ▼ $162,372 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $1,077,727 | $944,391 | ▼ $133,336 |
| Total Net Assets Fund Balance | $1,077,727 | $944,391 | ▼ $133,336 |
| Total Liabilities and Net Assets / Fund Balance | $2,566,113 | $2,270,405 | ▼ $295,708 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $98,288 | $2,040,962 | $2,139,250 |
| Buildings | $1,417,399 | $149,182 | $1,566,581 |
| Land | $299,390 | - | $299,390 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Jeremy Walla | Fire Chief | FT | $104,882 | $104,882 |
Board Members and Trustees
| Name | Title |
|---|---|
| Alan Anderson | President |
| Dean Stetson | Director |
| Fred Steffen | Director |
| Tim Olson | Director |
| David Bender | Secretary |
| Craig Fairey | Treasurer |
| Marshall Michels | Vice Preside |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $329,472
- Program Service Revenue
- $111,542
- Investment Income
- $6,987
- Other Revenue
- $50,995
- All Other Contributions
- $18,076
- Change in Net Assets
- $-133,336
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $431,938 |
| Salaries, Compensation, and Employee Benefits | $200,394 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Depreciation Depletion | $174,409 | - | - | $174,409 |
| Current Officers, Directors, Trustees, and Key Employees | $104,882 | - | - | $104,882 |
| Fees for Services Other | $76,240 | - | - | $76,240 |
| Other Salaries and Wages | $59,118 | - | - | $59,118 |
| Occupancy | $48,623 | - | - | $48,623 |
| Interest | $27,723 | - | - | $27,723 |
| Insurance | $27,134 | - | - | $27,134 |
| Other Employee Benefits | $22,985 | - | - | $22,985 |
| Conferences and Meetings | $20,986 | - | - | $20,986 |
| Office Expenses | $17,979 | $2,850 | - | $20,829 |
| Payroll Taxes | $13,409 | - | - | $13,409 |
| Travel | $6,389 | - | - | $6,389 |
| Advertising | $2,143 | - | - | $2,143 |
| Fees for Services Accounting | - | $1,010 | - | $1,010 |
| Other Expenses | $21 | - | - | $21 |
| Total Functional Expenses | $628,472 | $3,860 | $0 | $632,332 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| 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
- 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
- Yes
- Other officer compensation reviewed
- Yes
- 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, Part VI
“Part vi, section b, lines 13 and 14: as of 4/15/2025, the organization has a draft whistleblower protection policy and a draft record retention policy. Both policies plan to be implemented in 2025.”
Form 990, Page 6, Part VI, Line 6
“All residents of the fire protection district have rights to participate in the organization's governance.”
Form 990, Page 6, Part VI, Line 7A
“Residents of the fire protection district elect all board members.”
Form 990, Page 6, Part VI, Line 7B
“Residents of the fire protection district have the right to vote on and approve significant decisions of the organization's board of directors.”
Form 990, Page 6, Part VI, Line 11B
“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.”
Form 990, Page 6, Part VI, Line 12C
“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.”
Form 990, Page 6, Part VI, Line 15A
“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.”
Form 990, Page 6, Part VI, Line 15B
“Members of the organization receive compensation for fighting fires, which is paid according to amounts prescribed by the state based on training and qualifications.”
Form 990, Page 6, Part VI, Line 19
“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.”
Filing and Contact Details
Filer
- Filer Name
- Whispering Pines Vol Fire Dept
- EIN
- 46-0385125
- Phone
- 6053433382
- Address
- 7980 CLARKSON RD, RAPID CITY, SD 57702-9151
- Doing Business As
- Rural Fire Protection District
Signing Officer
- Name
- Alan Anderson
- Title
- President
- Phone
- 6053433382
- Signed
- 2025-05-12
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Alan Anderson
- Formed
- 1956
- Legal Domicile
- Sd
- Voting Board Members
- 7
- Independent Board Members
- 7
- Employees
- 4
- Volunteers
- 25
Preparer
- Firm
- Ketel Thorstenson Llp
- Address
- PO BOX 3140, RAPID CITY, SD 57709-3140
- Preparer
- Jeanette Schroeder CPA
- Phone
- 6053425630
Supplemental Narrative
Additional Explanations
Form 990, Part IX, Line 11G
“Firefighting labor 74,840 0 0 admin 1,400 0 0 total 76,240 0 0”
Raw XML Appendix382 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.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 16881 |
| 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 | 2143 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 2143 |
| IRS990/AllOtherContributionsAmt | 0 | 18076 |
| 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 | 39975 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 222905 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 104882 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 104882 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 20986 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 20986 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 329472 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 6987 |
| IRS990/CYOtherExpensesAmt | 0 | 431938 |
| IRS990/CYOtherRevenueAmt | 0 | 50995 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 111542 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -133336 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 200394 |
| IRS990/CYTotalExpensesAmt | 0 | 632332 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 498996 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 174409 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 174409 |
| 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 | false |
| IRS990/DoingBusinessAsName/BusinessNameLine1Txt | 0 | RURAL FIRE PROTECTION DISTRICT |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 4 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 628472 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 1010 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 1010 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 76240 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 76240 |
| 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 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.75 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 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/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/PersonNm | 0 | JEREMY WALLA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | ALAN ANDERSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | MARSHALL MICHELS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | DAVID BENDER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | CRAIG FAIREY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | TIM OLSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | FRED STEFFEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | DEAN STETSON |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 104882 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| 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/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/TitleTxt | 0 | FIRE CHIEF |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | VICE PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | 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 | 311396 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 498996 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 1463 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 7 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 27134 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 27134 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 27723 |
| IRS990/InterestGrp/TotalAmt | 0 | 27723 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 6987 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 6987 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 11 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 2190144 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 1959693 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 1815077 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 4005221 |
| 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 | 1077727 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 944391 |
| IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt | 0 | 1463 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 1463 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1077727 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 944391 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 48623 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 48623 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 2850 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 17979 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 20829 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 2926 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 22985 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 22985 |
| IRS990/OtherExpensesGrp/Desc | 0 | VEHICLE EXPENSES |
| IRS990/OtherExpensesGrp/Desc | 1 | FUEL |
| IRS990/OtherExpensesGrp/Desc | 2 | SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 3 | MISCELLANEOUS |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 13928 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 10948 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 1555 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 21 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 13928 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 10948 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 1555 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 21 |
| 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 | 31755 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 1 | 16731 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 2 | 1046 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 31755 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 16731 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 2 | 1046 |
| IRS990/OtherRevenueTotalAmt | 0 | 49532 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 59118 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 59118 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 13409 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 13409 |
| 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 | 111542 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 111542 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 469663 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 17947 |
| IRS990/PYOtherExpensesAmt | 0 | 357248 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 116834 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 143428 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 103768 |
| IRS990/PYTotalExpensesAmt | 0 | 461016 |
| IRS990/PYTotalRevenueAmt | 0 | 604444 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -133336 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 1463 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 111542 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 566445 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 229497 |
| IRS990ScheduleA/GovernmentalUnitInd | 0 | X |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 1417399 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 149182 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 1566581 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 98288 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 2040962 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 2139250 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 299390 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 299390 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 1815077 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | PART VI, SECTION B, LINES 13 AND 14: AS OF 4/15/2025, THE ORGANIZATION HAS A DRAFT WHISTLEBLOWER PROTECTION POLICY AND A DRAFT RECORD RETENTION POLICY. BOTH POLICIES PLAN TO BE IMPLEMENTED IN 2025. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | ALL RESIDENTS OF THE FIRE PROTECTION DISTRICT HAVE RIGHTS TO PARTICIPATE IN THE ORGANIZATION'S GOVERNANCE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | RESIDENTS OF THE FIRE PROTECTION DISTRICT ELECT ALL BOARD MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | 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 | 4 | 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 | 5 | 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 | 6 | 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 | 7 | 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 | 8 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | FIREFIGHTING LABOR 74,840 0 0 ADMIN 1,400 0 0 TOTAL 76,240 0 0 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | FORM 990, PART IX, LINE 11G |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 2566113 |
| IRS990/TotalAssetsEOYAmt | 0 | 2270405 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 2566113 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 2270405 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 329472 |
| IRS990/TotalEmployeeCnt | 0 | 4 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 3860 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 628472 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 632332 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 1488386 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 1326014 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 1488386 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 1326014 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 1077727 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 944391 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 628472 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 111542 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 104882 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 8450 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 161074 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 498996 |
| IRS990/TotalVolunteersCnt | 0 | 25 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 2566113 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 2270405 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 6389 |
| IRS990/TravelGrp/TotalAmt | 0 | 6389 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt | 0 | 1471505 |
| IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt | 0 | 1326014 |
| IRS990/USAddress/AddressLine1Txt | 0 | 7980 CLARKSON RD |
| IRS990/USAddress/CityNm | 0 | RAPID CITY |
| IRS990/USAddress/StateAbbreviationCd | 0 | SD |
| IRS990/USAddress/ZIPCd | 0 | 577029151 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 7 |
| IRS990/VotingMembersIndependentCnt | 0 | 7 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| 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 | 2025-05-12 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | WHISPERING PINES VOL FIRE DEPT |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | WHIS |
| ReturnHeader/Filer/EIN | 0 | 460385125 |
| ReturnHeader/Filer/PhoneNum | 0 | 6053433382 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 7980 CLARKSON RD |
| ReturnHeader/Filer/USAddress/CityNm | 0 | RAPID CITY |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | SD |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 577029151 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| 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 | 2025-05-12 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JEANETTE SCHROEDER CPA |
| ReturnHeader/ReturnTs | 0 | 2025-05-12T11:55:26-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $2,270,405
- Liabilities
- $1,326,014
- Net assets
- $944,391
- Revenue
- $498,996
- Expenses
- $632,332
- Net income
- -$133,336