Nonprofit · EIN 46-0338182
JOHNSON SIDING-BIG BEND FIRE DEPARTMENT ROUTE 1
Tax-exempt · RAPID CITY, SD 57702
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $268,498 | $251,224 | $17,274 | $340,442 | $0 | $340,442 |
| December 31, 2024 | 990-EZ | $196,079 | $163,240 | $32,839 | $323,168 | – | $323,168 |
| December 31, 2023 | 990-EZ | $132,009 | $146,981 | -$14,972 | $290,329 | – | $290,329 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $229,430
- of which government grants
- $142,299
- Program service revenue
- $37,202
- Investment income
- $1,866
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $425
- Accounting fees
- $595
- Occupancy
- $28,553
- Depreciation
- $53,294
- Program services (functional)
- $251,224
Balance sheet and other
- Total assets, start of year
- $323,168
- Total assets, end of year
- $340,442
- Total liabilities, end of year
- $0
- Net assets, end of year
- $340,442
- Land, buildings and equipment
- $218,787
- Net assets without donor restrictions
- $340,442
- Gross receipts
- $268,498
- Employees
- 0
- Volunteers
- 12
- Year formed
- 1965
- 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 |
|---|---|---|---|
| STEVE SMART | PRESIDENT Trustee or director, Officer | 10 | $40,757 |
| JUSTIN LENA | DIRECTOR Trustee or director | 5 | $10,215 |
| LARRY GRAESE | VICE PRESIDENT Trustee or director, Officer | 5 | $5,866 |
| JEFFERY BAILIE | TREASURER Trustee or director, Officer | 5 | $2,352 |
| JILL GRAESE | SECRETARY Trustee or director, Officer | 5 | $850 |
| DAVE FISHER | DIRECTOR Trustee or director | 5 | $729 |
990-EZ for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Steve Smart | President | 10 | $2,312 |
| Jeffery Bailie | Treasurer | 5 | $1,495 |
| Dave Fisher | Director | 5 | $1,450 |
| David Switzer | Vice President | 5 | $775 |
| Jill Graese | Secretary | 5 | $600 |
990-EZ for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Steve Smart | President | 10 | $0 |
| David Switzer | Vice President | 5 | $0 |
| Jill Graese | Secretary | 5 | $0 |
| Jeffery Bailie | Treasurer | 5 | $0 |
| Dave Fisher | Director | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 12250 W HIGHWAY 44, RAPID CITY, SD 57702-9728
- In care of
- % STEVE SMART
- Principal officer (990 for 2025)
- STEVEN SMART, 12250 W HWY 44, RAPID CITY, SD 57702
- Signed the 990
- Jeff Bailie, Treasurer
- Phone
- (605) 341-4085
- Return prepared by
- Black Hills CPA Group LLP
Mission
TO PROVIDE FIRE PROTECTION FOR JOHNSON SIDING DISTRICT AND CLEGHORN CANYON AREA
Program accomplishments
- TO PROVIDE FIRE PROTECTION, MEDICAL RESPONSE AND OTHER EMERGENCY SERVICES TO THE JOHNSON SIDING/CLEGHORN CANYON AREA AND SURROUNDING REGION.Expenses $251,224 · revenue $268,498
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-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 46-0338182
- 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
- 1977
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Public safety, disaster preparedness and relief (M24)
- Assets (IRS master file)
- $340,442
- Income (IRS master file)
- $268,498
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $268,498 | $251,224 | $340,442 | IRS |
| 990-EZ | December 2024 | $196,079 | $163,240 | $323,168 | IRS |
| 990-EZ | December 2023 | $132,009 | $146,981 | $290,329 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990-EZ | 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 46-0338182).
Questions about JOHNSON SIDING-BIG BEND FIRE DEPARTMENT ROUTE 1
- What is the EIN of JOHNSON SIDING-BIG BEND FIRE DEPARTMENT ROUTE 1?
- The employer identification number (EIN) of JOHNSON SIDING-BIG BEND FIRE DEPARTMENT ROUTE 1 is 46-0338182.
- Is JOHNSON SIDING-BIG BEND FIRE DEPARTMENT ROUTE 1 tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1977.
- Are donations to JOHNSON SIDING-BIG BEND FIRE DEPARTMENT ROUTE 1 tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does JOHNSON SIDING-BIG BEND FIRE DEPARTMENT ROUTE 1 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 JOHNSON SIDING-BIG BEND FIRE DEPARTMENT ROUTE 1 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 JOHNSON SIDING-BIG BEND FIRE DEPARTMENT ROUTE 1 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 JOHNSON SIDING-BIG BEND FIRE DEPARTMENT ROUTE 1?
- The 990 for the year ended December 31, 2025 names STEVEN SMART.
- Who are the officers and directors of JOHNSON SIDING-BIG BEND FIRE DEPARTMENT ROUTE 1?
- The 990 for the year ended December 31, 2025 lists 6 people; 6 received compensation from the organization, the highest $40,757 (STEVE SMART, PRESIDENT).
- How much revenue does JOHNSON SIDING-BIG BEND FIRE DEPARTMENT ROUTE 1 have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $268,498, expenses of $251,224 and total assets of $340,442 at year end.
Other nonprofits in RAPID CITY
- PENNINGTON COUNTY SEARCH AND RESCUE TEAM EIN 46-6379704 · last filed 990-EZ for 2025
- DAKOTA 911 CONFERENCE INC EIN 42-1666676 · last filed 990-EZ for 2025
- SODAKIAN COMMUNITY CENTERS EIN 92-1128783 · last filed 990-N for 2023
- BLACK HILLS BIKE HUB EIN 33-4638434 · last filed 990-N for 2025
- SOUTHWEST REGIONAL FEDERATION OF ACS SOUTH DAKOTA CONFERENCE EIN 32-0671729 · last filed 990-N for 2025
- SOUTH DAKOTA VOLUNTARY ORGANIZATIONS ACTIVE IN DISASTER EIN 83-4474707 · last filed 990-N for 2025
- MONUMENT HEALTH RAPID CITY HOSPITAL INC EIN 46-0319070 · last filed 990 for 2025
- MONUMENT HEALTH NETWORK INC EIN 46-0360899 · last filed 990 for 2025
All nonprofits in RAPID CITY · South Dakota · Public safety, disaster preparedness and relief