Civic Intelligence

Sula Rural Volunteer Fire Dept

990EZ • Fiscal year 2023 • EIN 81-0425836

Jul 01, 2022 to Jun 30, 2023 • Filed on Sep 27, 2023

Organization Profile
PO Box 7Sula, MT 59871

(904) 509-5827

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

58th percentile

0.00x

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

59th percentile

0.00x

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

74th percentile

20%

Higher net margin than 74% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

87th percentile

61%

Faster asset growth than 87% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

86th percentile

74%

Faster revenue growth than 86% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets58th percentile

Assets

Up

$411,703

Up $156,183 (+61%) from 2022

Net Assets

Up

$411,703

Up $156,694 (+61%) from 2022

Liabilities

Down

$0

Down $511 (-100%) from 2022

Revenue And Expenses
Liabilities / Revenue59th percentileNet Margin74th percentile

Revenue

Up

$142,381

Up $60,690 (+74%) from 2022

Expenses

Up

$113,739

Up $29,228 (+35%) from 2022

Net Income

Up

$28,642

Up $31,462 (+1116%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth87th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$800K$600K$400K$200K$0Assets 2014: $137,971Liabilities 2014: $6,2092014Assets 2015: $142,050Liabilities 2015: $02015Assets 2016: $158,238Liabilities 2016: $02016Assets 2017: $244,662Liabilities 2017: $62,447Net Assets 2017: $182,2152017Assets 2018: $206,236Liabilities 2018: $0Net Assets 2018: $206,2362018Assets 2020: $230,426Liabilities 2020: $0Net Assets 2020: $230,4262020Assets 2021: $257,829Liabilities 2021: $0Net Assets 2021: $257,8292021Assets 2022: $255,520Liabilities 2022: $511Net Assets 2022: $255,0092022Assets 2023: $411,703Liabilities 2023: $0Net Assets 2023: $411,7032023Assets 2024: $339,763Liabilities 2024: $0Net Assets 2024: $339,7632024Assets 2025: $621,621Liabilities 2025: $0Net Assets 2025: $621,6212025

Highlighted filing

2023

Assets$411,703
Liabilities$0
Net Assets$411,703
Open 2023 Filing

Operations Trend

Revenue Growth86th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$800K$600K$400K$200K$0-$200KRevenue 2014: $60,440Expenses 2014: $93,555Net Income 2014: -$33,1152014Revenue 2015: $61,548Expenses 2015: $52,532Net Income 2015: $9,0162015Revenue 2016: $63,939Expenses 2016: $49,023Net Income 2016: $14,9162016Revenue 2017: $68,617Expenses 2017: $44,639Net Income 2017: $23,9782017Revenue 2018: $67,148Expenses 2018: $43,127Net Income 2018: $24,0212018Revenue 2020: $68,074Expenses 2020: $57,441Net Income 2020: $10,6332020Revenue 2021: $65,470Expenses 2021: $40,607Net Income 2021: $24,8632021Revenue 2022: $81,691Expenses 2022: $84,511Net Income 2022: -$2,8202022Revenue 2023: $142,381Expenses 2023: $113,739Net Income 2023: $28,6422023Revenue 2024: $101,870Expenses 2024: $116,093Net Income 2024: -$14,2232024Revenue 2025: $639,190Expenses 2025: $210,177Net Income 2025: $429,0132025

Highlighted filing

2023

Revenue$142,381
Expenses$113,739
Net Income$28,642
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Sep 27, 2023
Return Version
2022v5.0
Gross Receipts
$142,381
Mission and Program Overview

Mission

RURAL FIRE PROTECTION

Program Services

DescriptionGrantsExpenses
RURAL FIRE PROTECTION-$113,739
Compensation and Service Providers
Top Officer Pay78th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
GARY PALMERTrustee-$0--
SHIRLEY EHMANNTrustee-$0--
ROGER FRIENDTrustee-$0--
BRIAN GARTNERTrustee-$0--
NICK KORMANIKTrustee-$0--
TOM JERBICTrustee-$0--
Filing and Contact Details

Filer

Filer Name
Sula Rural Fire District
EIN
81-0425836
Address
PO BOX 7, SULA, MT 59871

Signing Officer

Name
Gary Palmer
Title
Director
Phone
4069092328
Signed
2023-09-27
Discuss with paid preparer
Yes

Preparer

Firm
Mary Lemons EA Inc
Address
PO Box 470, Darby, MT 59829
Preparer
Mary Lemons
Phone
4068213362
Supplemental Narrative

Additional Explanations

Description of other revenue Part I line 8

“Description amountmiscellaneous income 1,806”

Description of other expenses Part I line 16

“Description amountdepreciation from 4562 25,618administration expenses 21,329repairs and maintenance 33,818communications 8,819all insurances 2,707training 2,810supplies 10,821”

Other changes in net assets or fund balances Part I line 20

“Description amountvalue change 128,052”

Description of total liabilities Part II line 26

“Category beginning of year end of yearcredit cards 511 0”

Raw XML Appendix180 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/PersonNm0MICHELLE MCGEE
IRS990EZ/BooksInCareOfDetail/PhoneNum09045095827
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 7
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0SULA
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MT
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd059871
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0202201
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0213266
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt015180
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt028642
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0255520
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0411703
IRS990EZ/GrossReceiptsAmt0142381
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt0393
IRS990EZ/LandAndBuildingsGrp/BOYAmt053319
IRS990EZ/LandAndBuildingsGrp/EOYAmt0198437
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0255009
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0411703
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0255009
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0411703
IRS990EZ/OccupancyRentUtltsAndMaintAmt07817
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt03.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt13.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt23.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt33.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt43.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt53.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0GARY PALMER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1SHIRLEY EHMANN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2ROGER FRIEND
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3BRIAN GARTNER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4NICK KORMANIK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5TOM JERBIC
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5TRUSTEE
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherChangesInNetAssetsAmt0128052
IRS990EZ/OtherExpensesTotalAmt0105922
IRS990EZ/OtherRevenueTotalAmt01806
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0RURAL FIRE PROTECTION
IRS990EZ/ProgramServiceRevenueAmt0125002
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0RURAL FIRE PROTECTION
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0113739
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0MT
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0511
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0113739
IRS990EZ/TotalProgramServiceExpensesAmt0113739
IRS990EZ/TotalRevenueAmt0142381
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt01587835
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt069965
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt064913
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt067903
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt074774
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01865390
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0393
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0182
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0557
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0171
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt014
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt01317
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0393
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0182
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0557
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0171
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt014
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt01317
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt01806
IRS990ScheduleA/OtherIncome509Grp/TotalAmt01806
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99830
IRS990ScheduleA/PublicSupportPY509Pct00.99730
IRS990ScheduleA/PublicSupportTotal509Amt01865390
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01587835
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt069965
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt064913
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt067903
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt074774
IRS990ScheduleA/Total509Grp/TotalAmt01865390
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01590034
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt070147
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt065470
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt068074
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt074788
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01868513
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION AMOUNTMISCELLANEOUS INCOME 1,806
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION AMOUNTDEPRECIATION FROM 4562 25,618ADMINISTRATION EXPENSES 21,329REPAIRS AND MAINTENANCE 33,818COMMUNICATIONS 8,819ALL INSURANCES 2,707TRAINING 2,810SUPPLIES 10,821
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DESCRIPTION AMOUNTVALUE CHANGE 128,052
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CATEGORY BEGINNING OF YEAR END OF YEARCREDIT CARDS 511 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other revenue Part I line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other changes in net assets or fund balances Part I line 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Description of total liabilities Part II line 26
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd000
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0GARY PALMER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum04069092328
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-09-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SULA RURAL FIRE DISTRICT
ReturnHeader/Filer/BusinessNameControlTxt0SULA
ReturnHeader/Filer/EIN0810425836
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 7
ReturnHeader/Filer/USAddress/CityNm0SULA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MT
ReturnHeader/Filer/USAddress/ZIPCd059871
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0900211498
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Mary Lemons EA Inc
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 470
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Darby
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd059829
ReturnHeader/PreparerPersonGrp/PhoneNum04068213362
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Mary Lemons
ReturnHeader/ReturnTs02024-05-14T16:24:58-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0GARY
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0PALMER
ReturnHeader/TaxPeriodBeginDt02022-07-01
ReturnHeader/TaxPeriodEndDt02023-06-30
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$411,703
Liabilities
$0
Net assets
$411,703
Revenue
$142,381
Expenses
$113,739
Net income
$28,642
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.22$0.00$6.22$6.39$2.10$4.29
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.40$0.00$3.40$1.02$1.16$0.14
2023Detailed filing. Detailed filing data is available for this year.$4.12$0.00$4.12$1.42$1.14$0.29
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.56$0.01$2.55$0.82$0.85$0.03
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.58$0.00$2.58$0.65$0.41$0.25
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.30$0.00$2.30$0.68$0.57$0.11
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.06$0.00$2.06$0.67$0.43$0.24
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.45$0.62$1.82$0.69$0.45$0.24
2016Summary only. Only limited summary data is available for this year.$1.58$0.00$0.64$0.49$0.15
2015Summary only. Only limited summary data is available for this year.$1.42$0.00$0.62$0.53$0.09
2014Summary only. Only limited summary data is available for this year.$1.38$0.06$0.60$0.94$0.33