Civic Intelligence

Corona Fire Department

EIN 88-1876418 • 501(c)3 • Corona, SD

Profile

To provide emergency services and promote fire safety within the normal responsibilities of an organized fire department to the corona, sd community and the surrounding roberts and grant county sd area.

PO Box 123Corona, SD 57227

n/A

Siviq Scores

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

Liabilities / Assets

85th percentile

0.28x

Higher debt load relative to assets than 85% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

93rd percentile

0.72x

Higher debt load relative to revenue than 93% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

54th percentile

3.9%

Higher net margin than 54% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

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

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

Asset Growth

45th percentile

-4.4%

Faster asset growth than 45% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

14th percentile

-59%

Faster revenue growth than 14% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$270,416

Down $12,570 (-4.4%) from 2023

Liabilities

Down

$76,635

Down $16,715 (-18%) from 2023

Net Assets

Up

$193,781

Up $4,145 (+2.2%) from 2023

Revenue

Down

$106,151

Down $150,007 (-59%) from 2023

Expenses

Down

$102,006

Down $249,811 (-71%) from 2023

Net Income

Up

$4,145

Up $99,804 (+104%) from 2023

Trend Graphs

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2022: $395,495Liabilities 2022: $110,200Net Assets 2022: $285,2952022Assets 2023: $282,986Liabilities 2023: $93,350Net Assets 2023: $189,6362023Assets 2024: $270,416Liabilities 2024: $76,635Net Assets 2024: $193,7812024

Highlighted filing

2024

Assets$270,416
Liabilities$76,635
Net Assets$193,781

Operations Trend

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

$400K$200K$0-$200KRevenue 2022: $177,846Expenses 2022: $83,082Net Income 2022: $94,7642022Revenue 2023: $256,158Expenses 2023: $351,817Net Income 2023: -$95,6592023Revenue 2024: $106,151Expenses 2024: $102,006Net Income 2024: $4,1452024

Highlighted filing

2024

Revenue$106,151
Expenses$102,006
Net Income$4,145

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 13, 2025
Return Version
2024v5.0
Gross Receipts
$106,151
Mission and Program Overview

Mission

To provide emergency services and promote fire safety within the normal responsibilities of an organized fire department to the corona, sd community and the surrounding roberts and grant county sd area.

Corona fire department is organized for the purpose of public safety, providing fire and ems services for the city of corona, sd and surrounding areas.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$189,636$193,781▲ $4,145
Cash and Non-Interest-Bearing Accounts$188,606$182,317▼ $6,289
Land, Buildings, and Equipment, Net$94,380$88,099▼ $6,281
Total Assets$282,986$270,416▼ $12,570
Liabilities
Other Liabilities$93,350$76,635▼ $16,715
Total Liabilities$93,350$76,635▼ $16,715
Net Assets / Fund Balance
Total Net Assets Fund Balance$189,636$193,781▲ $4,145
Total Liabilities and Net Assets / Fund Balance$282,986$270,416▼ $12,570

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$88,099$145,241$233,340
Compensation and Service Providers

Board Members and Trustees

NameTitle
Kelly SchultzDirector/ass
Todd SprungDirector/ass
Jerry SettjeDirector/fir
Christopher SettjeSec/treasure
Revenue and Support

Revenue Composition

Contributions and Grants
$90,204
Program Service Revenue
$15,863
Investment Income
$84
Other Revenue
$0
All Other Contributions
$19,002
Change in Net Assets
$4,145
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$102,006
Total Fundraising Expense$41,587
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$42,997--$42,997
Office Expenses-$2,174-$2,174
Other Expenses$1,700-$41,587$1,700
Conferences and Meetings$228--$228
All Other Expenses$-215--$-215
Total Functional Expenses$58,245$2,174$41,587$102,006
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
General Fundrai$71,202---
Total Events$71,202---
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Fire Truck Loan$76,635
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, Page 6, Part VI, Line 9

Christopher settje po box 107 corona, sd 57227 kelly schultz po box 42 corona, sd 57227 jerry settje po box 68 corona, sd 57227 todd sprung 47483 140th street corona, sd 57227

Form 990, Page 6, Part VI, Line 11B

Reviewed by directors/officers at meeting

Form 990, Page 6, Part VI, Line 19

DISCLOSURE UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Corona Fire Department
EIN
88-1876418
Phone
6057592028
Address
PO BOX 123, CORONA, SD 57227

Signing Officer

Name
Christopher Settje
Title
Sec/treasurer
Phone
6057592028
Signed
2025-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Christopher Settje
Formed
2022
Legal Domicile
Sd
Voting Board Members
35
Independent Board Members
35
Employees
0
Volunteers
45

Preparer

Firm
Premier Tax Service Inc
Address
102 W 4TH AVE STE 1, MILBANK, SD 57252
Preparer
Donna Buttke
Phone
6054326446
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

All firefighters are volunteers.

Form 990, Page 2, Part III, Line 4A

To preserve and protect lives and property from loss or damage by fire or other emergencies and to acquire and own fire apparatus for use by the organization for these purposes. To own and acquire land and to construct, erect, and maintain buildings and units for the corporate purposes and for the use and efforts of the members of the organization and community. To promote fire safety including education programs not only for the members of the organization but also for all residents of the community and surrounding area. Providing emergency services to the corona, sd community and surrounding grant & roberts county area by responding with properly staffed, well equipped, expertly trained, and healthy firefighters within our designated response time standards.

Form 990, Page 2, Part III, Line 4D

To preserve and protect lives and property from loss or damage by fire or other emergencies and to acquire and own fire apparatus for use by the organization for these purposes. To own and acquire land and to construct, erect, and maintain buildings and units for the corporate purposes and for the use and efforts of the members of the organization and community. To promote fire safety including education programs not only for the members of the organization but also for all residents of the community and surrounding area. Providing emergency services to the corona, sd, community by responding with properly staffed, well equipped, expertly trained, and healthy firefighters within our designated response time standards. Provide activities for community awareness on the needs of the fire department thru fundraising for needed equipment.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TO PRESERVE AND PROTECT LIVES AND PROPERTY FROM LOSS OR DAMAGE BY FIRE OR OTHER EMERGENCIES AND TO ACQUIRE AND OWN FIRE APPARATUS FOR USE BY THE ORGANIZATION FOR THESE PURPOSES. TO OWN AND ACQUIRE LAND AND TO CONSTRUCT, ERECT, AND MAINTAIN BUILDINGS AND UNITS FOR THE CORPORATE PURPOSES AND FOR THE USE AND EFFORTS OF THE MEMBERS OF THE ORGANIZATION AND COMMUNITY. TO PROMOTE FIRE SAFETY INCLUDING EDUCATION PROGRAMS NOT ONLY FOR THE MEMBERS OF THE ORGANIZATION BUT ALSO FOR ALL RESIDENTS OF THE COMMUNITY AND SURROUNDING AREA. PROVIDING EMERGENCY SERVICES TO THE CORONA, SD COMMUNITY AND SURROUNDING GRANT & ROBERTS COUNTY AREA BY RESPONDING WITH PROPERLY STAFFED, WELL EQUIPPED, EXPERTLY TRAINED, AND HEALTHY FIREFIGHTERS WITHIN OUR DESIGNATED RESPONSE TIME STANDARDS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2TO PRESERVE AND PROTECT LIVES AND PROPERTY FROM LOSS OR DAMAGE BY FIRE OR OTHER EMERGENCIES AND TO ACQUIRE AND OWN FIRE APPARATUS FOR USE BY THE ORGANIZATION FOR THESE PURPOSES. TO OWN AND ACQUIRE LAND AND TO CONSTRUCT, ERECT, AND MAINTAIN BUILDINGS AND UNITS FOR THE CORPORATE PURPOSES AND FOR THE USE AND EFFORTS OF THE MEMBERS OF THE ORGANIZATION AND COMMUNITY. TO PROMOTE FIRE SAFETY INCLUDING EDUCATION PROGRAMS NOT ONLY FOR THE MEMBERS OF THE ORGANIZATION BUT ALSO FOR ALL RESIDENTS OF THE COMMUNITY AND SURROUNDING AREA. PROVIDING EMERGENCY SERVICES TO THE CORONA, SD, COMMUNITY BY RESPONDING WITH PROPERLY STAFFED, WELL EQUIPPED, EXPERTLY TRAINED, AND HEALTHY FIREFIGHTERS WITHIN OUR DESIGNATED RESPONSE TIME STANDARDS. PROVIDE ACTIVITIES FOR COMMUNITY AWARENESS ON THE NEEDS OF THE FIRE DEPARTMENT THRU FUNDRAISING FOR NEEDED EQUIPMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CHRISTOPHER SETTJE PO BOX 107 CORONA, SD 57227 KELLY SCHULTZ PO BOX 42 CORONA, SD 57227 JERRY SETTJE PO BOX 68 CORONA, SD 57227 TODD SPRUNG 47483 140TH STREET CORONA, SD 57227
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DISCLOSURE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TaxablePartyNotificationInd0false
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IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0282986
IRS990/TotalAssetsEOYAmt0270416
IRS990/TotalAssetsGrp/BOYAmt0282986
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IRS990/TotalContributionsAmt090204
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt041587
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt02174
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt058245
IRS990/TotalFunctionalExpensesGrp/TotalAmt0102006
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt076635
IRS990/TotalLiabilitiesGrp/BOYAmt093350
IRS990/TotalLiabilitiesGrp/EOYAmt076635
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0189636
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0193781
IRS990/TotalOtherProgSrvcExpenseAmt042997
IRS990/TotalProgramServiceExpensesAmt058245
IRS990/TotalProgramServiceRevenueAmt015863
IRS990/TotalRevenueGrp/ExclusionAmt084
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt015863
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0106151
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IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0282986
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IRS990/TypeOfOrganizationCorpInd0X
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 107
IRS990/USAddress/CityNm0CORONA
IRS990/USAddress/StateAbbreviationCd0SD
IRS990/USAddress/ZIPCd057227
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IRS990/VotingMembersIndependentCnt035
IRS990/WebsiteAddressTxt0N/A
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CHRISTOPHER SETTJE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SEC/TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06057592028
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CORONA FIRE DEPARTMENT
ReturnHeader/Filer/BusinessNameControlTxt0CORO
ReturnHeader/Filer/EIN0881876418
ReturnHeader/Filer/PhoneNum06057592028
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 123
ReturnHeader/Filer/USAddress/CityNm0CORONA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SD
ReturnHeader/Filer/USAddress/ZIPCd057227
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0274012341
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PREMIER TAX SERVICE INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0102 W 4TH AVE STE 1
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MILBANK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd057252
ReturnHeader/PreparerPersonGrp/PhoneNum06054326446
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DONNA BUTTKE
ReturnHeader/ReturnTs02025-11-14T17:23:13-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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