Nonprofit · EIN 46-0381643
ELK POINT VOLUNTEER FIRE DEPARTMENT INC
Tax-exempt (reinstated) · ELK POINT, SD 57025
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $180,714 | $82,550 | $98,164 | $290,717 | $0 | $290,717 |
| December 31, 2023 | 990 | $220,725 | $150,362 | $70,363 | $192,553 | $0 | $192,553 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $159,247
- of which government grants
- $141,889
- Program service revenue
- $0
- Investment income
- $1,422
- Other revenue
- $20,045
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $1,289
- Occupancy
- $6,872
- Program services (functional)
- $81,261
- Management and general (functional)
- $1,289
Balance sheet and other
- Total assets, start of year
- $192,553
- Total assets, end of year
- $290,717
- Total liabilities, end of year
- $0
- Net assets, end of year
- $290,717
- Net assets without donor restrictions
- $290,717
- Gross receipts
- $180,714
- Employees
- 0
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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DANIEL HERRITY | DIRECTOR Trustee or director | 10 | $0 |
| LENNY HUBER | DIRECTOR Trustee or director, Officer | 10 | $0 |
| MATTHEW SADLER | DIRECTOR Trustee or director, Officer | 10 | $0 |
| BRETT STAUM | DIRECTOR Trustee or director | 10 | $0 |
| BEN KLUNDER | VICE PRESIDE Officer | 10 | $0 |
| DON KLUNDER | PRESIDENT Officer | 20 | $0 |
| GERALD KYTE | TREASURER Officer | 10 | $0 |
| JONATHAN SOPOCI | SECRETARY Officer | 10 | $0 |
990 for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DANIEL HERRITY | DIRECTOR Trustee or director | 10 | $0 |
| LENNY HUBER | DIRECTOR Trustee or director, Officer | 10 | $0 |
| MATTHEW SADLER | DIRECTOR Trustee or director, Officer | 10 | $0 |
| BRETT STAUM | DIRECTOR Trustee or director | 10 | $0 |
| BEN KLUNDER | VICE PRESIDE Officer | 10 | $0 |
| DON KLUNDER | PRESIDENT Officer | 20 | $0 |
| GERALD KYTE | TREASURER Officer | 10 | $0 |
| JONATHAN SOPOCI | SECRETARY Officer | 10 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 400, ELK POINT, SD 57025-0400
- Mailing address (990-N for 2015)
- 102 WEST MAIN PO BOX 367, ELK POINT SD 57025
- Principal officer (990 for 2024)
- GERALD KYTE, 408 EAST CLAY STREET, ELK POINT, SD 57025
- Principal officer (990-N for 2015)
- GERALD KYTE, 408 EAST CLAY, ELK POINT SD 57025
- Signed the 990
- GERALD KYTE, TREASURER
- Phone
- (605) 670-2345
- Return prepared by
- ELO PROF LLC
Mission
FIRE PROTECTION
Program accomplishments
- FIRE PROTECTIONExpenses $81,261
- FIRE PROTECTION
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 | Not 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
- 46-0381643
- 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
- 2014
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Public safety, disaster preparedness and relief (M24)
- Assets (IRS master file)
- $290,717
- Income (IRS master file)
- $180,714
Revocation and reinstatement
- Exemption revoked
- May 15, 2010
- Posted by the IRS
- October 21, 2013
- Reinstated
- Effective May 15, 2010
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 2024 | $180,714 | $82,550 | $290,717 | XML |
| 990 | December 2023 | $220,725 | $150,362 | $192,553 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-N for 2015 Officer: GERALD KYTE | December 31, 2015 | ≤ $50,000 receipts | – | – | e-Postcard |
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 46-0381643).
Questions about ELK POINT VOLUNTEER FIRE DEPARTMENT INC
- What is the EIN of ELK POINT VOLUNTEER FIRE DEPARTMENT INC?
- The employer identification number (EIN) of ELK POINT VOLUNTEER FIRE DEPARTMENT INC is 46-0381643.
- Is ELK POINT VOLUNTEER FIRE DEPARTMENT INC tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2010 and reinstated it effective May 15, 2010.
- Are donations to ELK POINT VOLUNTEER FIRE DEPARTMENT INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does ELK POINT VOLUNTEER 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 ELK POINT VOLUNTEER FIRE DEPARTMENT INC due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did ELK POINT VOLUNTEER FIRE DEPARTMENT INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of ELK POINT VOLUNTEER FIRE DEPARTMENT INC?
- The 990 for the year ended December 31, 2024 names GERALD KYTE.
- Who are the officers and directors of ELK POINT VOLUNTEER FIRE DEPARTMENT INC?
- The 990 for the year ended December 31, 2024 lists 8 people; 0 received compensation from the organization.
- How much revenue does ELK POINT VOLUNTEER FIRE DEPARTMENT INC have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $180,714, expenses of $82,550 and total assets of $290,717 at year end.
Other nonprofits in ELK POINT
- ELK POINT COMMUNITY AMBULANCE EIN 30-1258403 · last filed 990-EZ for 2024
- UNION COUNTY ELECTRIC COOPERATIVE INC EIN 46-0200495 · last filed 990 for 2025
- RECREATION DEVELOPMENT ASSOCIATION EIN 46-0282949 · last filed 990 for 2024
- HOPE MINISTRIES EIN 46-2000881 · last filed 990-EZ for 2025
- ECONOMIC DEVELOPMENT CORPORATION EIN 43-2016069 · last filed 990-EZ for 2025
- UNION COUNTY HISTORICAL SOCIETY EIN 46-0409433 · last filed 990 for 2024
- ELK POINT-JEFFERSON EDUCATIONAL FOUNDATION EIN 45-2531813 · last filed 990-EZ for 2025
- ELK POINT PINK LADIES EIN 84-3241299 · last filed 990-EZ for 2025
All nonprofits in ELK POINT · South Dakota · Public safety, disaster preparedness and relief