Civic Intelligence

Rainelle Volunteer Fire Department Inc

EIN 55-6023053 • 501(c)4 • Rainelle, WV

Profile

Opreate a volunteer fire department for raineele and surrounding area

212 James River And Kanawha TrpkRainelle, WV 25962

n/A

Siviq Scores

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

Liabilities / Assets

89th percentile

0.58x

Higher debt load relative to assets than 89% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

95th percentile

2.70x

Higher debt load relative to revenue than 95% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Net Margin

6th percentile

-46%

Higher net margin than 6% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

63rd percentile

$0

Higher top officer pay than 63% of similar nonprofits.

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

501(c)4 • $1M-$5M nonprofits • Source year 2024

Asset Growth

94th percentile

82%

Faster asset growth than 94% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

8th percentile

-35%

Faster revenue growth than 8% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,023,505

Up $460,213 (+82%) from 2023

Liabilities

Up

$595,545

Up $561,742 (+1662%) from 2023

Net Assets

Down

$427,960

Down $101,529 (-19%) from 2023

Revenue

Down

$220,534

Down $116,786 (-35%) from 2023

Expenses

Up

$322,467

Up $97,462 (+43%) from 2023

Net Income

Down

-$101,933

Down $214,248 (-191%) from 2023

Trend Graphs

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $961,708Liabilities 2011: $0Net Assets 2011: $961,7082011Assets 2012: $985,862Liabilities 2012: $0Net Assets 2012: $985,8622012Assets 2013: $1,035,844Liabilities 2013: $0Net Assets 2013: $1,035,8442013Assets 2014: $1,064,189Liabilities 2014: $0Net Assets 2014: $1,064,1892014Assets 2015: $1,128,338Liabilities 2015: $0Net Assets 2015: $1,128,3382015Assets 2016: $1,999,030Liabilities 2016: $0Net Assets 2016: $1,999,0302016Assets 2017: $1,385,385Liabilities 2017: $0Net Assets 2017: $1,385,3852017Assets 2018: $531,116Liabilities 2018: $1Net Assets 2018: $531,1152018Assets 2019: $460,681Net Assets 2019: $460,6812019Assets 2020: $379,788Net Assets 2020: $379,7882020Assets 2021: $384,732Net Assets 2021: $384,7322021Assets 2022: $443,576Liabilities 2022: $53,185Net Assets 2022: $390,3912022Assets 2023: $563,292Liabilities 2023: $33,803Net Assets 2023: $529,4892023Assets 2024: $1,023,505Liabilities 2024: $595,545Net Assets 2024: $427,9602024

Highlighted filing

2024

Assets$1,023,505
Liabilities$595,545
Net Assets$427,960

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $152,973Expenses 2011: $128,703Net Income 2011: $24,2702011Revenue 2012: $110,153Expenses 2012: $85,999Net Income 2012: $24,1542012Revenue 2013: $117,663Expenses 2013: $67,680Net Income 2013: $49,9832013Revenue 2014: $110,073Expenses 2014: $81,728Net Income 2014: $28,3452014Revenue 2015: $129,439Expenses 2015: $65,290Net Income 2015: $64,1492015Revenue 2016: $946,310Expenses 2016: $75,618Net Income 2016: $870,6922016Revenue 2017: $136,133Expenses 2017: $67,538Net Income 2017: $68,5952017Revenue 2018: $116,492Expenses 2018: $236,645Net Income 2018: -$120,1532018Revenue 2019: $135,818Expenses 2019: $206,252Net Income 2019: -$70,4342019Revenue 2020: $140,085Expenses 2020: $220,978Net Income 2020: -$80,8932020Revenue 2021: $176,373Expenses 2021: $171,429Net Income 2021: $4,9442021Revenue 2022: $169,614Expenses 2022: $148,780Net Income 2022: $20,8342022Revenue 2023: $337,320Expenses 2023: $225,005Net Income 2023: $112,3152023Revenue 2024: $220,534Expenses 2024: $322,467Net Income 2024: -$101,9332024

Highlighted filing

2024

Revenue$220,534
Expenses$322,467
Net Income-$101,933

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.02$0.60$0.43$0.22$0.32$0.10
2023Detailed filing. Detailed filing data is available for this year.$0.56$0.03$0.53$0.34$0.23$0.11
2022Detailed filing. Detailed filing data is available for this year.$0.44$0.05$0.39$0.17$0.15$0.02
2021Detailed filing. Detailed filing data is available for this year.$0.38$0.38$0.18$0.17$0.00
2020Detailed filing. Detailed filing data is available for this year.$0.38$0.38$0.14$0.22$0.08
2019Detailed filing. Detailed filing data is available for this year.$0.46$0.46$0.14$0.21$0.07
2018Detailed filing. Detailed filing data is available for this year.$0.53$0.00$0.53$0.12$0.24$0.12
2017Detailed filing. Detailed filing data is available for this year.$1.39$0.00$1.39$0.14$0.07$0.07
2016Detailed filing. Detailed filing data is available for this year.$2.00$0.00$2.00$0.95$0.08$0.87
2015Detailed filing. Detailed filing data is available for this year.$1.13$0.00$1.13$0.13$0.07$0.06
2014Detailed filing. Detailed filing data is available for this year.$1.06$0.00$1.06$0.11$0.08$0.03
2013Summary only. Only limited summary data is available for this year.$1.04$0.00$1.04$0.12$0.07$0.05
2012Summary only. Only limited summary data is available for this year.$0.99$0.00$0.99$0.11$0.09$0.02
2011Summary only. Only limited summary data is available for this year.$0.96$0.00$0.96$0.15$0.13$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 14, 2025
Return Version
2024v5.2
Gross Receipts
$220,534
Mission and Program Overview

Mission

Opreate a volunteer fire department for raineele and surrounding area

Operate a volunteer fire department for Rainelle and surrounding area

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$390,789$845,624▲ $454,835
Rtn Earn Endowment Incm Other Fnds$529,489$427,960▼ $101,529
Cash and Non-Interest-Bearing Accounts$89,091$140,419▲ $51,328
Savings and Temporary Cash Investments$83,412$37,462▼ $45,950
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$563,292$1,023,505▲ $460,213
Other Assets Total-$0-
Liabilities
Other Liabilities$33,803$595,545▲ $561,742
Total Liabilities$33,803$595,545▲ $561,742
Net Assets / Fund Balance
Total Net Assets Fund Balance$529,489$427,960▼ $101,529
Total Liabilities and Net Assets / Fund Balance$563,292$1,023,505▲ $460,213

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$729,567$2,232,659$2,962,226
Buildings$62,657$122,638$185,295
Land$53,400-$53,400
Compensation and Service Providers

Board Members and Trustees

NameTitle
James MidkiffPresident
Ron FleshmanVice President
Benny DimascioBoard Member
Doris VandallBoard Member
Gary HarrisBoard Member
George HallBoard Member
Jimmy MatheneyBoard Member
Monica VenableBoard Member
PAT McGUIREBoard Member
Robin WilliamsBoard Member
Sandra SorrellsBoard Member
Cindy MidkiffAsst Sec/treas
Matt OsborneChief
Charissa GodbeyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$159,118
Program Service Revenue
$57,554
Investment Income
$3,862
Other Revenue
$0
All Other Contributions
$43,498
Change in Net Assets
$-101,933
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$322,467
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
Depreciation Depletion$225,032--$225,032
Insurance$37,793--$37,793
Office Expenses$32,293--$32,293
Occupancy$21,619--$21,619
Fees for Services Other$4,955--$4,955
Interest$3,205--$3,205
Other Expenses$3,000--$3,000
Advertising$991--$991
Travel$346--$346
All Other Expenses$-58,090--$-58,090
Total Functional Expenses$322,467$0$0$322,467
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Republic First Loan$581,867
Comm First Loan$11,933
CC Payables$1,745
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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

Governance Explanations

Form 990, Part VI, Section B, Line 11B

The 990 is shared at board meetings with all officers reviewing, and commentary was taken.

Form 990, Part VI, Section C, Line 19

The Form 990 is available to the public on the IRS website.

Filing and Contact Details

Filer

Filer Name
Rainelle Volunteer Fire Department Inc
EIN
55-6023053
Phone
3046470544
Address
212 JAMES RIVER AND KANAWHA TRPK, RAINELLE, WV 25962

Signing Officer

Name
Matt Osborne
Title
Fire Chief
Signed
2025-11-14
Discuss with paid preparer
Yes

Organization Details

Formed
1953
Legal Domicile
Wv
Voting Board Members
14
Independent Board Members
0
Employees
0

Preparer

Firm
Lawrence J Ickes CPA AC
Address
783 Jefferson Street S, Lewisburg, WV 24901
Preparer
Lawrence J Ickes
Phone
3046455914
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IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt02355297
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0390789
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0845624
IRS990/LandBldgEquipCostOrOtherBssAmt03200921
IRS990/LegalDomicileStateCd0WV
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0OPREATE A VOLUNTEER FIRE DEPARTMENT FOR RAINEELE AND SURROUNDING AREA
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0529489
IRS990/NetAssetsOrFundBalancesEOYAmt0427960
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt021619
IRS990/OccupancyGrp/TotalAmt021619
IRS990/OfficeExpensesGrp/ProgramServicesAmt032293
IRS990/OfficeExpensesGrp/TotalAmt032293
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Fleet operations
IRS990/OtherExpensesGrp/Desc1Repairs and Maintenance
IRS990/OtherExpensesGrp/Desc2Small Equipment and Tools
IRS990/OtherExpensesGrp/Desc3Awards
IRS990/OtherExpensesGrp/ProgramServicesAmt032908
IRS990/OtherExpensesGrp/ProgramServicesAmt110148
IRS990/OtherExpensesGrp/ProgramServicesAmt28267
IRS990/OtherExpensesGrp/ProgramServicesAmt33000
IRS990/OtherExpensesGrp/TotalAmt032908
IRS990/OtherExpensesGrp/TotalAmt110148
IRS990/OtherExpensesGrp/TotalAmt28267
IRS990/OtherExpensesGrp/TotalAmt33000
IRS990/OtherLiabilitiesGrp/BOYAmt033803
IRS990/OtherLiabilitiesGrp/EOYAmt0595545
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PriorPeriodAdjustmentsAmt0404
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Fire Dues
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt057554
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt057554
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0271758
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt01562
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0225005
IRS990/PYProgramServiceRevenueAmt064000
IRS990/PYRevenuesLessExpensesAmt0112315
IRS990/PYTotalExpensesAmt0225005
IRS990/PYTotalRevenueAmt0337320
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-101933
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0529489
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0427960
IRS990/SavingsAndTempCashInvstGrp/BOYAmt083412
IRS990/SavingsAndTempCashInvstGrp/EOYAmt037462
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt062657
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0122638
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0185295
IRS990ScheduleD/EquipmentGrp/BookValueAmt0729567
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02232659
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02962226
IRS990ScheduleD/LandGrp/BookValueAmt053400
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt053400
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01745
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt111933
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2581867
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CC Payables
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Comm First Loan
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Republic First Loan
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0845624
IRS990ScheduleD/TotalLiabilityAmt0595545
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The 990 is shared at board meetings with all officers reviewing, and commentary was taken.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Form 990 is available to the public on the IRS website.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0WV
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0563292
IRS990/TotalAssetsEOYAmt01023505
IRS990/TotalAssetsGrp/BOYAmt0563292
IRS990/TotalAssetsGrp/EOYAmt01023505
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0159118
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0322467
IRS990/TotalFunctionalExpensesGrp/TotalAmt0322467
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt033803
IRS990/TotalLiabilitiesEOYAmt0595545
IRS990/TotalLiabilitiesGrp/BOYAmt033803
IRS990/TotalLiabilitiesGrp/EOYAmt0595545
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0529489
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0427960
IRS990/TotalProgramServiceExpensesAmt0322467
IRS990/TotalProgramServiceRevenueAmt057554
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt061416
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0220534
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0563292
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01023505
IRS990/TravelGrp/ProgramServicesAmt0346
IRS990/TravelGrp/TotalAmt0346
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt0212 JAMES RIVER AND KANAWHA TRPK
IRS990/USAddress/CityNm0RAINELLE
IRS990/USAddress/StateAbbreviationCd0WV
IRS990/USAddress/ZIPCd025962
IRS990/VotingMembersGoverningBodyCnt014
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MATT OSBORNE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Fire Chief
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0RAINELLE VOLUNTEER FIRE DEPARTMENT INC
ReturnHeader/Filer/BusinessNameControlTxt0RAIN
ReturnHeader/Filer/EIN0556023053
ReturnHeader/Filer/PhoneNum03046470544
ReturnHeader/Filer/USAddress/AddressLine1Txt0212 JAMES RIVER AND KANAWHA TRPK
ReturnHeader/Filer/USAddress/CityNm0RAINELLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WV
ReturnHeader/Filer/USAddress/ZIPCd025962
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true

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