Civic Intelligence

Jordan-Kowaliga Vol Fire Dept Inc

EIN 63-0943517 • 501(c)4 • Eclectic, AL

Profile

Fire protection and prevention

PO Box 240338Eclectic, AL 36024

n/A

Siviq Scores

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

Liabilities / Assets

81st percentile

0.15x

Higher debt load relative to assets than 81% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

88th percentile

0.25x

Higher debt load relative to revenue than 88% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

86th percentile

40%

Higher net margin than 86% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

75th percentile

19%

Faster asset growth than 75% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

88th percentile

67%

Faster revenue growth than 88% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets81st percentile

Assets

Up

$252,771

Up $20,545 (+8.8%) from 2023

Liabilities

Down

$37,032

Down $33,987 (-48%) from 2023

Net Assets

$215,739

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue88th percentileNet Margin86th percentile

Revenue

Up

$145,388

Up $41,805 (+40%) from 2023

Expenses

Down

$87,525

Down $5,155 (-5.6%) from 2023

Net Income

Up

$57,863

Up $46,960 (+431%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth75th percentile

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

$400K$200K$0-$200KAssets 2010: $237,110Liabilities 2010: $230,5372010Assets 2011: $189,696Liabilities 2011: $198,7942011Assets 2012: $141,369Liabilities 2012: $170,754Net Assets 2012: -$29,3852012Assets 2013: $130,979Liabilities 2013: $183,0182013Assets 2014: $133,499Liabilities 2014: $174,710Net Assets 2014: -$41,2112014Assets 2015: $164,823Liabilities 2015: $171,019Net Assets 2015: -$6,1962015Assets 2016: $219,975Liabilities 2016: $162,109Net Assets 2016: $57,8662016Assets 2017: $360,423Liabilities 2017: $161,018Net Assets 2017: $199,4052017Assets 2018: $327,271Liabilities 2018: $144,480Net Assets 2018: $182,7912018Assets 2019: $309,919Liabilities 2019: $130,975Net Assets 2019: $178,9442019Assets 2020: $261,365Liabilities 2020: $116,905Net Assets 2020: $144,4602020Assets 2021: $344,609Liabilities 2021: $171,396Net Assets 2021: $173,2132021Assets 2022: $237,283Liabilities 2022: $86,979Net Assets 2022: $150,3042022Assets 2023: $232,226Liabilities 2023: $71,0192023Assets 2025: $252,771Liabilities 2025: $37,032Net Assets 2025: $215,7392025

Highlighted filing

2025

Assets$252,771
Liabilities$37,032
Net Assets$215,739
Open 2025 Filing

Operations Trend

Revenue Growth88th percentile

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

$300K$200K$100K$0-$100KRevenue 2010: $66,395Expenses 2010: $95,188Net Income 2010: -$28,7932010Revenue 2011: $81,289Expenses 2011: $96,960Net Income 2011: -$15,6712011Revenue 2012: $81,179Expenses 2012: $101,466Net Income 2012: -$20,2872012Revenue 2013: $55,259Expenses 2013: $48,615Net Income 2013: $6,6442013Revenue 2014: $96,259Expenses 2014: $85,431Net Income 2014: $10,8282014Revenue 2015: $100,989Expenses 2015: $65,974Net Income 2015: $35,0152015Revenue 2016: $145,990Expenses 2016: $81,928Net Income 2016: $64,0622016Revenue 2017: $267,410Expenses 2017: $125,871Net Income 2017: $141,5392017Revenue 2018: $69,350Expenses 2018: $85,964Net Income 2018: -$16,6142018Revenue 2019: $85,784Expenses 2019: $46,351Net Income 2019: $39,4332019Revenue 2020: $58,325Expenses 2020: $48,984Net Income 2020: $9,3412020Revenue 2021: $137,359Expenses 2021: $48,739Net Income 2021: $88,6202021Revenue 2022: $85,205Expenses 2022: $108,114Net Income 2022: -$22,9092022Revenue 2023: $103,583Expenses 2023: $92,680Net Income 2023: $10,9032023Revenue 2025: $145,388Expenses 2025: $87,525Net Income 2025: $57,8632025

Highlighted filing

2025

Revenue$145,388
Expenses$87,525
Net Income$57,863
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$252,771
Liabilities
$37,032
Net assets
$215,739
Revenue
$145,388
Expenses
$87,525
Net income
$57,863
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.53$0.37$2.16$1.45$0.88$0.58
2023Summary only. Only limited summary data is available for this year.$2.32$0.71$1.04$0.93$0.11
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.37$0.87$1.50$0.85$1.08$0.23
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.45$1.71$1.73$1.37$0.49$0.89
2020Detailed filing. Detailed filing data is available for this year.$2.61$1.17$1.44$0.58$0.49$0.09
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.10$1.31$1.79$0.86$0.46$0.39
2018Summary only. Only limited summary data is available for this year.$3.27$1.44$1.83$0.69$0.86$0.17
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.60$1.61$1.99$2.67$1.26$1.42
2016Detailed filing. Detailed filing data is available for this year.$2.20$1.62$0.58$1.46$0.82$0.64
2015Detailed filing. Detailed filing data is available for this year.$1.65$1.71$0.06$1.01$0.66$0.35
2014Detailed filing. Detailed filing data is available for this year.$1.33$1.75$0.41$0.96$0.85$0.11
2013Summary only. Only limited summary data is available for this year.$1.31$1.83$0.55$0.49$0.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.41$1.71$0.29$0.81$1.01$0.20
2011Summary only. Only limited summary data is available for this year.$1.90$1.99$0.81$0.97$0.16
2010Summary only. Only limited summary data is available for this year.$2.37$2.31$0.66$0.95$0.29
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Jan 26, 2026
Return Version
2025v4.0
Gross Receipts
$157,766
Mission and Program Overview

Mission

Fire protection and prevention

Program Services

DescriptionGrantsExpenses
FIRE PROTECTION AND PREVENTION-$86,939
FIRE PROTECTION AND PREVENTION--
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
ROBIN NORRISChairman-$0--
DR RANDY COOKVice Chairma-$0--
ROBERT HINESTreasurer-$0--
JEANA HUGGINSSecretary-$0--
JENNY CAUTHENBoard Member-$0--
WAYNE HOOKSBoard Member-$0--
Filing and Contact Details

Filer

Filer Name
Jordan-kowaliga Vol Fire Dept Inc
EIN
63-0943517
Phone
3345584265
Address
PO BOX 240338, ECLECTIC, AL 36024

Signing Officer

Name
Robin Norris
Title
Chairman
Phone
3345584265
Signed
2026-01-26
Discuss with paid preparer
Yes

Preparer

Firm
Gerald G Pentecost Jr CPA
Address
2331 RAINBOW DR, GADSDEN, AL 35901
Preparer
Sanford a Willis
Phone
2564594310
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses office supplies 736 interest 1,382 insurance 14,965 firefighter supplies 3,870 fire equipment 214 vehicle maint & fuel 24,963 hose & ladder testing 3,106 non-investment depreciation 17,669 total 66,905”

Form 990-ez, Part I, Line 20

“ROUNDING -1”

Form 990-ez, Part II, Line 24

“Accounts receivable 9,289 0 equipment 157,573 130,119 less accumulated depreciation 135,882 115,563 rescue boat 21,256 0 less accumulated depreciation 21,256 0 vehicles 606,304 601,474 less accumulated depreciation 590,346 597,287 total 46,938 18,743”

Form 990-ez, Part II, Line 26

“Building loan 55,019 37,032”

Form 990-ez, Part III, Line 31

“Fire protection and prevention”

Raw XML Appendix161 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0ROBIN NORRIS
IRS990EZ/BooksInCareOfDetail/PhoneNum03345584265
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 240338
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0ECLECTIC
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0AL
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd036024
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt069327
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt099779
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt0141935
IRS990EZ/CostOrOtherBasisExpenseSaleAmt03911
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt057863
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01885
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0212896
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0252771
IRS990EZ/FundraisingGrossIncomeAmt05697
IRS990EZ/GainOrLossFromSaleOfAssetsAmt06089
IRS990EZ/GrossReceiptsAmt0157766
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt0134
IRS990EZ/LandAndBuildingsGrp/BOYAmt096631
IRS990EZ/LandAndBuildingsGrp/EOYAmt0134249
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0157877
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0215739
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0157877
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0215739
IRS990EZ/OccupancyRentUtltsAndMaintAmt016316
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt4000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt5000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0ROBIN NORRIS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1DR RANDY COOK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2ROBERT HINES
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3JEANA HUGGINS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4JENNY CAUTHEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5WAYNE HOOKS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0CHAIRMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE CHAIRMA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5BOARD MEMBER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt046938
IRS990EZ/OtherAssetsTotalDetail/EOYAmt018743
IRS990EZ/OtherChangesInNetAssetsAmt0-1
IRS990EZ/OtherExpensesTotalAmt066905
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0FIRE PROTECTION AND PREVENTION
IRS990EZ/PrintingPublicationsPostageAmt0100
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0FIRE PROTECTION AND PREVENTION
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1FIRE PROTECTION AND PREVENTION
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt086939
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt02319
IRS990EZ/SaleOfAssetsGrossAmt010000
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt08467
IRS990EZ/SpecialEventsNetIncomeLossAmt0-2770
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt055019
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt037032
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt087525
IRS990EZ/TotalProgramServiceExpensesAmt086939
IRS990EZ/TotalRevenueAmt0145388
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt086774
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt031592
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt039262
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt023087
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt076935
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0257650
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt020473
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt0548935
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearAmt055161
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus1YearAmt055249
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus2YearsAmt063751
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus3YearsAmt063072
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus4YearsAmt054052
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt0291285
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0141935
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt086841
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0103013
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt086159
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0130987
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0548935
IRS990ScheduleA/TotalSupportAmt0548935
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES OFFICE SUPPLIES 736 INTEREST 1,382 INSURANCE 14,965 FIREFIGHTER SUPPLIES 3,870 FIRE EQUIPMENT 214 VEHICLE MAINT & FUEL 24,963 HOSE & LADDER TESTING 3,106 NON-INVESTMENT DEPRECIATION 17,669 TOTAL 66,905
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ROUNDING -1
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ACCOUNTS RECEIVABLE 9,289 0 EQUIPMENT 157,573 130,119 LESS ACCUMULATED DEPRECIATION 135,882 115,563 RESCUE BOAT 21,256 0 LESS ACCUMULATED DEPRECIATION 21,256 0 VEHICLES 606,304 601,474 LESS ACCUMULATED DEPRECIATION 590,346 597,287 TOTAL 46,938 18,743
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BUILDING LOAN 55,019 37,032
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FIRE PROTECTION AND PREVENTION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART III, LINE 31
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBIN NORRIS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum03345584265
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-01-26
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0JORDAN-KOWALIGA VOL FIRE DEPT INC
ReturnHeader/Filer/BusinessNameControlTxt0JORD
ReturnHeader/Filer/EIN0630943517
ReturnHeader/Filer/PhoneNum03345584265
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 240338
ReturnHeader/Filer/USAddress/CityNm0ECLECTIC
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AL
ReturnHeader/Filer/USAddress/ZIPCd036024
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0463640587
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GERALD G PENTECOST JR CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02331 RAINBOW DR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GADSDEN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd035901
ReturnHeader/PreparerPersonGrp/PhoneNum02564594310
ReturnHeader/PreparerPersonGrp/PreparationDt02026-01-26
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SANFORD A WILLIS
ReturnHeader/ReturnTs02026-01-27T17:08:05-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 501(c)4 • <$500k nonprofits