Civic Intelligence

Alma Volunteer Fire Department Inc.

EIN 63-1024907 • 501(c)4 • Jackson, AL

Pub. 78 Eligible990-N Coverage

Profile

To provide fire protection services to our community

9594 Gainestown RoadJackson, AL 36545

n/A

Siviq Scores

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

Liabilities / Assets

40th percentile

0.00x

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

501(c)4 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

42nd percentile

0.00x

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

501(c)4 • $500k-$1M nonprofits • Source year 2025

Net Margin

91st percentile

54%

Higher net margin than 91% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

73rd percentile

$0

Higher top officer pay than 73% of similar nonprofits.

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

501(c)4 • $500k-$1M nonprofits • Source year 2025

Asset Growth

56th percentile

5.4%

Faster asset growth than 56% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

53rd percentile

7.3%

Faster revenue growth than 53% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets40th percentile

Assets

Up

$677,695

Up $34,641 (+5.4%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$677,695

Up $34,641 (+5.4%) from 2024

Operations
Liabilities / Revenue42nd percentileNet Margin91st percentile

Revenue

Up

$63,820

Up $4,318 (+7.3%) from 2024

Expenses

Down

$29,179

Down $8,221 (-22%) from 2024

Net Income

Up

$34,641

Up $12,539 (+57%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth56th percentile

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

$800K$600K$400K$200K$0Assets 2023: $645,342Liabilities 2023: $24,390Net Assets 2023: $620,9522023Assets 2024: $643,054Liabilities 2024: $0Net Assets 2024: $643,0542024Assets 2025: $677,695Liabilities 2025: $0Net Assets 2025: $677,6952025

Highlighted filing

2025

Assets$677,695
Liabilities$0
Net Assets$677,695
Open 2025 Filing

Operations Trend

Revenue Growth53rd percentile

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

$80K$60K$40K$20K$0Revenue 2023: $65,875Expenses 2023: $47,813Net Income 2023: $18,0622023Revenue 2024: $59,502Expenses 2024: $37,400Net Income 2024: $22,1022024Revenue 2025: $63,820Expenses 2025: $29,179Net Income 2025: $34,6412025

Highlighted filing

2025

Revenue$63,820
Expenses$29,179
Net Income$34,641
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$677,695
Liabilities
$0
Net assets
$677,695
Revenue
$63,820
Expenses
$29,179
Net income
$34,641
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$6.78$0.00$6.78$0.64$0.29$0.35
2024Detailed filing. Detailed filing data is available for this year.$6.43$0.00$6.43$0.60$0.37$0.22
2023Detailed filing. Detailed filing data is available for this year.$6.45$0.24$6.21$0.66$0.48$0.18
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Mar 23, 2026
Return Version
2025v4.0
Gross Receipts
$63,820
Mission and Program Overview

Mission

To provide fire protection services to our community

Providing fire protection and education to our community

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$643,054$677,695▲ $34,641
Land, Buildings, and Equipment, Net$527,069$525,400▼ $1,669
Cash and Non-Interest-Bearing Accounts$115,985$152,295▲ $36,310
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$643,054$677,695▲ $34,641
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$643,054$677,695▲ $34,641
Total Liabilities and Net Assets / Fund Balance$643,054$677,695▲ $34,641

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$310,388-$310,388
Buildings$215,012$17,520$232,532
Compensation and Service Providers
Top Officer Pay73rd percentile

Board Members and Trustees

NameTitle
James RiversBd Member
Jerry ArmsteadChief
James RockerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$63,820
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$8,732
Change in Net Assets
$34,641
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$29,179
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
Insurance$8,811--$8,811
Depreciation Depletion$5,962--$5,962
Fees for Services Accounting$1,525--$1,525
Other Expenses$1,140--$1,140
Office Expenses$432--$432
Total Functional Expenses$29,179$0$0$29,179
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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

“Form 990 was made available to chief, treasurer and board member for their approval before it was filed”

Form 990, Part VI, Section C, line 18

“Form 990 is available for public inspection upon request”

Form 990, Part VI, Section C, line 19

“Our financial stmts or other documentation may be requested from and picked up at our station”

Filing and Contact Details

Filer

Filer Name
Alma Volunteer Fire Department
EIN
63-1024907
Phone
2512469351
Address
9594 GAINESTOWN ROAD, JACKSON, AL 36545

Signing Officer

Name
James Rocker
Title
Treasurer
Phone
2517691456
Signed
2026-03-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Rocker
Formed
1988
Legal Domicile
Al
Voting Board Members
5
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
Janice Sullivan
Address
601 College Avenue, Jackson, AL 36545
Preparer
Janice Sullivan
Phone
2512462634
Supplemental Narrative

Financial Statement Notes

Part X, Line 2:

“Organization had outstanding liability for 1997 Bluegrass Pumper Truck which had payments associated with it in the amount of 24390 for tax year 2023 which left a balance at end of year of 24390 The remainder of this loan was paid off in 2024”

Raw XML Appendix277 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
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IRS990/ActivitiesConductedPrtshpInd00
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IRS990/AllOtherContributionsAmt08732
IRS990/BooksInCareOfDetail/PersonNm0JAMES ROCKER
IRS990/BooksInCareOfDetail/PhoneNum02517691456
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0120 WESTOVER RD
IRS990/BooksInCareOfDetail/USAddress/CityNm0JACKSON
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0AL
IRS990/BooksInCareOfDetail/USAddress/ZIPCd036545
IRS990/BusinessRlnWith35CtrlEntInd00
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IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt00
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt00
IRS990/CashNonInterestBearingGrp/BOYAmt0115985
IRS990/CashNonInterestBearingGrp/EOYAmt0152295
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt063820
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
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IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt034641
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt029179
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt063820
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
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IRS990/DepreciationDepletionGrp/TotalAmt05962
IRS990/Desc0Recruit and Secure New membership
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
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IRS990/EngagedInExcessBenefitTransInd00
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IRS990/FederalGrantAuditRequiredInd00
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IRS990/FeesForServicesAccountingGrp/TotalAmt01525
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt120.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/PersonNm0JAMES RIVERS
IRS990/Form990PartVIISectionAGrp/PersonNm1JERRY ARMSTEAD
IRS990/Form990PartVIISectionAGrp/PersonNm2JAMES ROCKER
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/TitleTxt0BD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt1CHIEF
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01988
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GovernmentGrantsAmt055088
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt063820
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt08811
IRS990/InsuranceGrp/TotalAmt08811
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt017520
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0527069
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0525400
IRS990/LandBldgEquipCostOrOtherBssAmt0542920
IRS990/LegalDomicileStateCd0AL
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROVIDE FIRE PROTECTION SERVICES TO OUR COMMUNITY
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0643054
IRS990/NetAssetsOrFundBalancesEOYAmt0677695
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ProgramServicesAmt0432
IRS990/OfficeExpensesGrp/TotalAmt0432
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0COMMUNICATIONS
IRS990/OtherExpensesGrp/Desc1REPAIRS
IRS990/OtherExpensesGrp/Desc2UTILITIES
IRS990/OtherExpensesGrp/Desc3TOWER RENTAL
IRS990/OtherExpensesGrp/ProgramServicesAmt05113
IRS990/OtherExpensesGrp/ProgramServicesAmt13118
IRS990/OtherExpensesGrp/ProgramServicesAmt23078
IRS990/OtherExpensesGrp/ProgramServicesAmt31140
IRS990/OtherExpensesGrp/TotalAmt05113
IRS990/OtherExpensesGrp/TotalAmt13118
IRS990/OtherExpensesGrp/TotalAmt23078
IRS990/OtherExpensesGrp/TotalAmt31140
IRS990/PartialLiquidationInd00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0JAMES ROCKER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgSrvcAccomActy2Grp/Desc0Paid off pumper Truck loan
IRS990/ProgSrvcAccomActy3Grp/Desc0Completed renovation of station including new roll up door, new flooring and new security system
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt029179
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
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IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt037400
IRS990/PYOtherRevenueAmt00
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IRS990/PYRevenuesLessExpensesAmt022102
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IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt059502
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt034641
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
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IRS990/ReportLandBuildingEquipmentInd01
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IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0643054
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IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0215012
IRS990ScheduleD/BuildingsGrp/DepreciationAmt017520
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0232532
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0310388
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0310388
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Organization had outstanding liability for 1997 Bluegrass Pumper Truck which had payments associated with it in the amount of 24390 for tax year 2023 which left a balance at end of year of 24390 The remainder of this loan was paid off in 2024
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0525400
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 WAS MADE AVAILABLE TO CHIEF, TREASURER AND BOARD MEMBER FOR THEIR APPROVAL BEFORE IT WAS FILED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OUR FINANCIAL STMTS OR OTHER DOCUMENTATION MAY BE REQUESTED FROM AND PICKED UP AT OUR STATION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, line 19
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IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
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IRS990/TotalVolunteersCnt00
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IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt00
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IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES ROCKER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum02517691456
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-03-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ALMA VOLUNTEER FIRE DEPARTMENT
ReturnHeader/Filer/BusinessNameControlTxt0ALMA
ReturnHeader/Filer/EIN0631024907
ReturnHeader/Filer/PhoneNum02512469351
ReturnHeader/Filer/USAddress/AddressLine1Txt09594 GAINESTOWN ROAD
ReturnHeader/Filer/USAddress/CityNm0JACKSON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AL
ReturnHeader/Filer/USAddress/ZIPCd036545
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0874658317
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Janice Sullivan
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0601 College Avenue
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Jackson
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd036545
ReturnHeader/PreparerPersonGrp/PhoneNum02512462634
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Janice Sullivan
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02026-03-23T14:50:26-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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