Nonprofit · EIN 45-0380220
DEVILS LAKE RURAL FIRE DEPARTMENT INC
Tax-exempt · DEVILS LAKE, ND 58301
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $750,397 | $349,422 | $400,975 | $4,495,070 | $2,351 | $4,492,719 |
| December 31, 2024 | 990 | $764,127 | $231,959 | $532,168 | $4,092,984 | $1,240 | $4,091,744 |
| December 31, 2023 | 990 | $666,514 | $307,005 | $359,509 | $3,563,029 | $3,453 | $3,559,576 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $217,590
- Membership dues
- $169,000
- Program service revenue
- $0
- Investment income
- $95,393
- Net income from gaming
- $352,208
- Other revenue
- $437,414
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $39,969
- Salaries, compensation and benefits (total)
- $59,262
- Professional fundraising fees
- $0
- Accounting fees
- $2,400
- Occupancy
- $20,711
- Depreciation
- $158,347
- Program services (functional)
- $342,328
- Management and general (functional)
- $7,094
Balance sheet and other
- Total assets, start of year
- $4,092,984
- Total assets, end of year
- $4,495,070
- Total liabilities, end of year
- $2,351
- Net assets, end of year
- $4,492,719
- Land, buildings and equipment
- $1,414,650
- Gross receipts
- $9,699,119
- Employees
- 38
- Volunteers
- 10
- Year formed
- 1962
- State of legal domicile
- ND
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 |
|---|---|---|---|
| Elliott Larman | Vice-Pres Trustee or director | 1 | $13,348 |
| Jason Ostwald | Treasurer Trustee or director | 1 | $12,000 |
| Justin Klein | Secretary Trustee or director | 1 | $1,590 |
| Lee Gessner | President Trustee or director | 1 | $375 |
| Brett Buchmeir | Director Trustee or director | 1 | $154 |
| Royal Dingman | Director Trustee or director | 1 | $0 |
| Jared Stubbe | Director Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Elliott Larman | Vice-Pres Trustee or director | 1 | $12,672 |
| Jason Ostwald | Treasurer Trustee or director | 1 | $12,042 |
| Lee Gessner | President Trustee or director | 1 | $481 |
| Justin Klein | Secretary Trustee or director | 1 | $412 |
| Brett Buchmeir | Director Trustee or director | 1 | $133 |
| Royal Dingman | Director Trustee or director | 1 | $0 |
| Jared Stubbe | Director Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Elliott Larman | Vice-Pres Trustee or director | 1 | $12,649 |
| Jason Ostwald | Treasurer Trustee or director | 1 | $12,000 |
| Lee Gessner | President Trustee or director | 1 | $458 |
| Justin Klein | Secretary Trustee or director | 1 | $359 |
| Brett Buchmeir | Director Trustee or director | 1 | $173 |
| Royal Dingman | Director Trustee or director | 1 | $0 |
| Jared Stubbe | Director Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 363, DEVILS LAKE, ND 58301-0363
- Principal officer (990 for 2025)
- Jason Ostwald, Devils Lake, Devils Lake, ND 58301
- Signed the 990
- JASON OSTWALD, TREASURER
- Phone
- (701) 662-4818
- Return prepared by
- Daniels & Company CPA PC
Mission
Fire Department
Program accomplishments
- Devils Lake Rural Fire Department provides fire protection for all rural residents.Expenses $342,328 · revenue $750,397
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 | 990 on file |
IRS record
- EIN
- 45-0380220
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1991
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $4,495,070
- Income (IRS master file)
- $9,699,119
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $750,397 | $349,422 | $4,495,070 | XML |
| 990 | December 2024 | $764,127 | $231,959 | $4,092,984 | XML |
| 990 | December 2023 | $666,514 | $307,005 | $3,563,029 | XML |
| 990 | December 2022 | $859,038 | $600,047 | $3,202,449 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | 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 45-0380220).
Questions about DEVILS LAKE RURAL FIRE DEPARTMENT INC
- What is the EIN of DEVILS LAKE RURAL FIRE DEPARTMENT INC?
- The employer identification number (EIN) of DEVILS LAKE RURAL FIRE DEPARTMENT INC is 45-0380220.
- Is DEVILS LAKE RURAL FIRE DEPARTMENT INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1991.
- Are donations to DEVILS LAKE RURAL FIRE DEPARTMENT INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does DEVILS LAKE RURAL FIRE DEPARTMENT INC 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 DEVILS LAKE RURAL FIRE DEPARTMENT INC 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 DEVILS LAKE RURAL FIRE DEPARTMENT INC 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 DEVILS LAKE RURAL FIRE DEPARTMENT INC?
- The 990 for the year ended December 31, 2025 names Jason Ostwald.
- Who are the officers and directors of DEVILS LAKE RURAL FIRE DEPARTMENT INC?
- The 990 for the year ended December 31, 2025 lists 7 people; 5 received compensation from the organization, the highest $13,348 (Elliott Larman, Vice-Pres).
- How much revenue does DEVILS LAKE RURAL FIRE DEPARTMENT INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $750,397, expenses of $349,422 and total assets of $4,495,070 at year end.
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- SENIOR MEALS AND SERVICES INC EIN 45-0368338 · last filed 990 for 2026
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