Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Boone County Fire District 2
EIN 81-4679216 • 501(c)3 • Belvidere, IL
Profile
To provide support for boone county fire protection district 2 in purchasing equipment. Provide education to the public and boone county fire district 2 firefighters. Administor a scholorship program.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
No value available
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
70th percentile
Higher net margin than 70% of similar nonprofits.
Top Officer Pay
84th percentile
Higher top officer pay than 84% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
74th percentile
Faster asset growth than 74% of similar nonprofits.
Revenue Growth
61st percentile
Faster revenue growth than 61% of similar nonprofits.
Balance Sheet
Assets
Up$113,266
Up $16,601 (+17%) from 2023
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
Up$113,266
Up $16,601 (+17%) from 2023
Revenue
Up$110,239
Up $7,755 (+7.6%) from 2023
Expenses
Up$93,639
Up $4,002 (+4.5%) from 2023
Net Income
Up$16,600
Up $3,753 (+29%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $113,266
- Liabilities
- -
- Net assets
- $113,266
- Revenue
- $110,239
- Expenses
- $93,639
- Net income
- $16,600
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Jun 3, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $110,239
Mission and Program Overview
Mission
To provide support for boone county fire protection district 2 in purchasing equipment. Provide education to the public and boone county fire district 2 firefighters. Administor a scholorship program.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| YEARLY OPERATION OF DONUT STAND AT THE BOONE COUNTY FAIR TO MAKE AND SELL DONUTS TO THE GENERAL PUBLIC FOR SUPPORT OF THE MISSION. | - | $39,001 |
| SCHOLORSHIP PROGRAM FOR LOCAL YOUTH AND OTHER COMMUNITY DONATIONS | - | $23,403 |
| OTHER SPECIAL EVENTS TO CONTRIBUTE TO ORGANIZATIONS PRIMARY MISSION | - | $14,542 |
| BREAKFAST EVENT FOR FIREFIGHTERS MORALE AND SUPPORT OF ORGANIZATION. | - | $8,466 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| MICHAEL LOWE | President | - | $0 | - | - |
| KYLE KAMPERT | Treasurer | - | $0 | - | - |
| ANDREW BURZA | Secretary | - | $0 | - | - |
| JOSEPH PROKOP | Vice Preside | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Boone County Fire District 2
- EIN
- 81-4679216
- Phone
- 8155204022
- Address
- PO BOX 746, BELVIDERE, IL 61008
Signing Officer
- Name
- Michael Lowe
- Title
- President
- Phone
- 8155207869
- Signed
- 2025-06-03
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Price Lawson Inc
- Address
- PO BOX 1113 10691 MAIN STREET, ROSCOE, IL 61073-8564
- Preparer
- Nicole Lawson
- Phone
- 8152701200
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Donut stand-fair boone coun advertising 376 booth maintenance 3,355 non-investment depreciation 173 cost of goods sold 33,530 firefighter breakfast scholorships given 3,000 cost of goods sold 5,466 special events advertising and promotion 1,137 travel 117 cost of goods sold 13,263 expenses advertising 4,737 trophies & banquets 5,391 office 135 meals 99 insurance 2,860 community donations 8,681 firefighting support 3,467 supplies 1,393 non-investment depreciation 1,000 total 88,180”
Form 990-ez, Part II, Line 24
“40,170 47,170 less accumulated depreciation 39,563 40,736 total 607 6,434”
Form 990-ez, Part III
“To provide support for boone county fire protection district 2 in purchasing equipment. Provide education to the public and boone county fire district 2 firefighters. Administor a scholorship program.”
Form 990-ez, Part III, Line 31
“Scholorship program for local youth and other community donations”
Raw XML Appendix160 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/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | KYLE KAMPERT |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 8155204022 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1203 S MAIN ST |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | BELVIDERE |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | IL |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 61008 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 96059 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 106832 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 3568 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 16600 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 3369 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 96666 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 113266 |
| IRS990EZ/GrossReceiptsAmt | 0 | 110239 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 157 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 96666 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 113266 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 96666 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 113266 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 1567 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 0.50 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 0.50 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | MICHAEL LOWE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | KYLE KAMPERT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | ANDREW BURZA |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | JOSEPH PROKOP |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | VICE PRESIDE |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 607 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 6434 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 88180 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO PROVIDE SUPPORT FOR BOONE COUNTY FIRE PROTECTION DISTRICT 2 IN PURCHASING EQUIPMENT. PROVIDE EDUCATION TO THE PUBLIC AND BOONE COUNTY FIRE DISTRICT 2 FIREFIGHTERS. ADMINISTOR A SCHOLORSHIP PROGRAM. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 523 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 106514 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | YEARLY OPERATION OF DONUT STAND AT THE BOONE COUNTY FAIR TO MAKE AND SELL DONUTS TO THE GENERAL PUBLIC FOR SUPPORT OF THE MISSION. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | BREAKFAST EVENT FOR FIREFIGHTERS MORALE AND SUPPORT OF ORGANIZATION. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 2 | OTHER SPECIAL EVENTS TO CONTRIBUTE TO ORGANIZATIONS PRIMARY MISSION |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 3 | SCHOLORSHIP PROGRAM FOR LOCAL YOUTH AND OTHER COMMUNITY DONATIONS |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 39001 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 1 | 8466 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 2 | 14542 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 3 | 23403 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | IL |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 93639 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 85412 |
| IRS990EZ/TotalRevenueAmt | 0 | 110239 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 3568 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 1976 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 2439 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1578 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1181 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 10742 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 157 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 1084 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 23 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 50 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 102 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 1416 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt | 0 | 106514 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt | 0 | 99424 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt | 0 | 79633 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt | 0 | 72808 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt | 0 | 40727 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt | 0 | 399106 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 411264 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 110239 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 102484 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 82095 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 74436 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 42010 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 411264 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 110239 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 102484 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 82095 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 74436 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 42010 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 411264 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | DONUT STAND-FAIR BOONE COUN ADVERTISING 376 BOOTH MAINTENANCE 3,355 NON-INVESTMENT DEPRECIATION 173 COST OF GOODS SOLD 33,530 FIREFIGHTER BREAKFAST SCHOLORSHIPS GIVEN 3,000 COST OF GOODS SOLD 5,466 SPECIAL EVENTS ADVERTISING AND PROMOTION 1,137 TRAVEL 117 COST OF GOODS SOLD 13,263 EXPENSES ADVERTISING 4,737 TROPHIES & BANQUETS 5,391 OFFICE 135 MEALS 99 INSURANCE 2,860 COMMUNITY DONATIONS 8,681 FIREFIGHTING SUPPORT 3,467 SUPPLIES 1,393 NON-INVESTMENT DEPRECIATION 1,000 TOTAL 88,180 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 40,170 47,170 LESS ACCUMULATED DEPRECIATION 39,563 40,736 TOTAL 607 6,434 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | TO PROVIDE SUPPORT FOR BOONE COUNTY FIRE PROTECTION DISTRICT 2 IN PURCHASING EQUIPMENT. PROVIDE EDUCATION TO THE PUBLIC AND BOONE COUNTY FIRE DISTRICT 2 FIREFIGHTERS. ADMINISTOR A SCHOLORSHIP PROGRAM. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | SCHOLORSHIP PROGRAM FOR LOCAL YOUTH AND OTHER COMMUNITY DONATIONS |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART III |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART III, LINE 31 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | MICHAEL LOWE |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8155207869 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-06-03 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | BOONE COUNTY FIRE DISTRICT 2 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | FIREFIGHTERS ASSOCIATION INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | BOON |
| ReturnHeader/Filer/EIN | 0 | 814679216 |
| ReturnHeader/Filer/PhoneNum | 0 | 8155204022 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 746 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | BELVIDERE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | IL |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 61008 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 811377568 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | PRICE LAWSON INC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | PO BOX 1113 10691 MAIN STREET |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | ROSCOE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | IL |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 610738564 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8152701200 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-06-03 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | NICOLE LAWSON |
| ReturnHeader/ReturnTs | 0 | 2025-06-18T13:27:01-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
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