Nonprofit · EIN 36-3496235
PIEDMONT VOLUNTEER FIRE DEPARTMENT
Tax-exempt (reinstated) · PIEDMONT, SD 57769
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $857,114 | $641,181 | $215,933 | $681,459 | $305,555 | $375,904 |
| December 31, 2024 | 990 | $312,401 | $337,452 | -$25,051 | $178,358 | $18,387 | $159,971 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $176,360
- of which government grants
- $166,000
- Program service revenue
- $683,908
- Investment income
- $129
- Net income from fundraising events
- -$6,162
- Other revenue
- -$3,283
Expenses
- Grants and similar amounts paid
- $120,000
- Compensation of officers, directors and key employees
- $111,700
- Other salaries and wages
- $107,064
- Salaries, compensation and benefits (total)
- $236,273
- Professional fundraising fees
- $0
- Accounting fees
- $16,679
- Occupancy
- $23,488
- Travel
- $49,902
- Depreciation
- $32,669
- Program services (functional)
- $613,589
- Management and general (functional)
- $27,592
Balance sheet and other
- Total assets, start of year
- $178,358
- Total assets, end of year
- $681,459
- Total liabilities, end of year
- $305,555
- Net assets, end of year
- $375,904
- Land, buildings and equipment
- $304,001
- Net assets without donor restrictions
- $375,904
- Gross receipts
- $865,321
- Employees
- 22
- Volunteers
- 5
- Year formed
- 1977
- State of legal domicile
- SD
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| NATE MCMILLIN | DIRECTOR/CAP Trustee or director | 40 | $83,324 |
| JAREN PUHLMAN | DIRECTOR Trustee or director | 8 | $15,951 |
| SEAN WEBER | DIRECTOR Trustee or director | 8 | $7,366 |
| ROBERT PUHLMAN | FIRE CHIEF/P Trustee or director, Officer | 8 | $2,827 |
| PATRICK GERDES | VICE PRESIDE Trustee or director, Officer | 8 | $1,781 |
| TACY MCMILLIN | DIRECTOR Trustee or director | 2 | $451 |
990 for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| NATE MCMILLIN | DIRECTOR/CAP Trustee or director | 40 | $38,821 |
| ALAN MCMILLIN | DIRECTOR Trustee or director | 4 | $2,093 |
| ROBERT PUHLMAN | FIRE CHIEF/P Trustee or director, Officer | 8 | $1,438 |
| PATRICK GERDES | VICE PRESIDE Trustee or director, Officer | 8 | $578 |
| TACY MCMILLIN | SECRETARY Officer | 2 | $60 |
Address and contacts
- Address (IRS master file)
- PO BOX 334, PIEDMONT, SD 57769-0334
- Principal officer (990 for 2025)
- ROBERT PUHLMAN, PO BOX 334, PIEDMONT, SD 57769
- Signed the 990
- ROBERT PUHLMAN, FIRE CHIEF/PRESIDENT
- Phone
- (605) 787-5121
- Return prepared by
- KETEL THORSTENSON LLP
Mission
FIRE PROTECTION
Program accomplishments
- PIEDMONT VOLUNTEER FIRE DEPARTMENT INC IS ESTABLISHED TO PROVIDE FIRE, RESCUE, AND MEDICAL PROTECTION IN MEADE COUNTY AND SURROUNDING RURAL AREAS OF WESTERN SOUTH DAKOTA. THE DEPARTMENT RESPONDED TO APPROXIMATELY 374 CALLS DURING 2025.Expenses $613,589 · grants $120,000 · revenue $686,787
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | Check at the IRS |
IRS record
- EIN
- 36-3496235
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2025
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Public safety, disaster preparedness and relief (M24)
- Assets (IRS master file)
- $681,459
- Income (IRS master file)
- $865,321
Revocation and reinstatement
- Exemption revoked
- January 15, 2011
- Posted by the IRS
- September 7, 2011
- Reinstated
- Effective July 15, 2024
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $857,114 | $641,181 | $681,459 | XML |
| 990 | December 2024 | $312,401 | $337,452 | $178,358 | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 36-3496235).
Questions about PIEDMONT VOLUNTEER FIRE DEPARTMENT
- What is the EIN of PIEDMONT VOLUNTEER FIRE DEPARTMENT?
- The employer identification number (EIN) of PIEDMONT VOLUNTEER FIRE DEPARTMENT is 36-3496235.
- Is PIEDMONT VOLUNTEER FIRE DEPARTMENT tax-exempt?
- Yes. The IRS revoked its exemption on January 15, 2011 and reinstated it effective July 15, 2024.
- Are donations to PIEDMONT VOLUNTEER FIRE DEPARTMENT tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does PIEDMONT VOLUNTEER FIRE DEPARTMENT file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of PIEDMONT VOLUNTEER FIRE DEPARTMENT due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did PIEDMONT VOLUNTEER FIRE DEPARTMENT last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of PIEDMONT VOLUNTEER FIRE DEPARTMENT?
- The 990 for the year ended December 31, 2025 names ROBERT PUHLMAN.
- Who are the officers and directors of PIEDMONT VOLUNTEER FIRE DEPARTMENT?
- The 990 for the year ended December 31, 2025 lists 6 people; 6 received compensation from the organization, the highest $83,324 (NATE MCMILLIN, DIRECTOR/CAP).
- How much revenue does PIEDMONT VOLUNTEER FIRE DEPARTMENT have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $857,114, expenses of $641,181 and total assets of $681,459 at year end.
Other nonprofits in PIEDMONT
- BLACK HILLS SHOOTIST ASSOCIATION LTD EIN 30-0652736 · last filed 990-EZ for 2025
- PIEDMONT EMERGENCY MEDICAL SERVICES INC EIN 99-0386779 · last filed 990 for 2025
- HAPPY TAILS HAVEN EIN 47-1862742 · last filed 990-EZ for 2025
- DISABLED AMERICAN VETERANS EIN 46-6019157 · last filed 990-EZ for 2026
- AMERICAN LEGION EIN 46-0452833 · last filed 990-EZ for 2024
- BLACK HILLS MOUNTAIN LION FOUNDATION EIN 99-0456533 · last filed 990-EZ for 2025
- PIEDMONT COMMUNITY CENTER INC EIN 46-0349329 · last filed 990-N for 2025
- INTERNATIONAL SOCIETY FOR PHILOSOPHICAL ENQUIRY EIN 99-0216933 · last filed 990-N for 2025
All nonprofits in PIEDMONT · South Dakota · Public safety, disaster preparedness and relief