Nonprofit · EIN 46-0385125
WHISPERING PINES VOLUNTEER FIRE PROTECTION DISTRICT
Also known as RURAL FIRE PROTECTION DISTRICT
Tax-exempt · RAPID CITY, SD 57702
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $920,946 | $679,456 | $241,490 | $2,451,092 | $1,265,211 | $1,185,881 |
| December 31, 2024 | 990 | $498,996 | $632,332 | -$133,336 | $2,270,405 | $1,326,014 | $944,391 |
| December 31, 2023 | 990 | $604,444 | $461,016 | $143,428 | $2,566,113 | $1,488,386 | $1,077,727 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $728,714
- of which government grants
- $715,464
- Program service revenue
- $124,202
- Investment income
- $4,734
- Net rental income
- $1,100
- Other revenue
- $63,296
Expenses
- Grants and similar amounts paid
- $500
- Compensation of officers, directors and key employees
- $100,643
- Other salaries and wages
- $92,863
- Salaries, compensation and benefits (total)
- $217,061
- Professional fundraising fees
- $0
- Accounting fees
- $2,643
- Occupancy
- $56,020
- Travel
- $4,039
- Depreciation
- $80,202
- Program services (functional)
- $664,125
- Management and general (functional)
- $15,331
Balance sheet and other
- Total assets, start of year
- $2,270,405
- Total assets, end of year
- $2,451,092
- Total liabilities, end of year
- $1,265,211
- Net assets, end of year
- $1,185,881
- Land, buildings and equipment
- $1,884,149
- Net assets without donor restrictions
- $1,185,881
- Gross receipts
- $920,946
- Employees
- 6
- Volunteers
- 29
- Year formed
- 1956
- 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 |
|---|---|---|---|
| GABE DONEY | FIRE CHIEF Officer | 40 | $66,521 |
| JEREMY WALLA | FIRE CHIEF T Officer | 40 | $34,122 |
| ALAN ANDERSON | PRESIDENT Trustee or director, Officer | 2 | $0 |
| MARSHALL MICHAELS | VICE PRESIDE Trustee or director, Officer | 0.5 | $0 |
| DAVID BENDER | SECRETARY Trustee or director, Officer | 1 | $0 |
| CRAIG FAIREY | TREASURER Trustee or director, Officer | 0.75 | $0 |
| TIM OLSON | DIRECTOR Trustee or director | 0.5 | $0 |
| FRED STEFFEN | DIRECTOR Trustee or director | 0.5 | $0 |
| DEAN STETSON | DIRECTOR Trustee or director | 0.5 | $0 |
990 for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JEREMY WALLA | FIRE CHIEF Officer | 40 | $104,882 |
| ALAN ANDERSON | PRESIDENT Trustee or director, Officer | 2 | $0 |
| MARSHALL MICHELS | VICE PRESIDE Trustee or director, Officer | 0.5 | $0 |
| DAVID BENDER | SECRETARY Trustee or director, Officer | 1 | $0 |
| CRAIG FAIREY | TREASURER Trustee or director, Officer | 0.75 | $0 |
| TIM OLSON | DIRECTOR Trustee or director | 0.5 | $0 |
| FRED STEFFEN | DIRECTOR Trustee or director | 0.5 | $0 |
| DEAN STETSON | DIRECTOR Trustee or director | 0.5 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ALAN ANDERSON | PRESIDENT Trustee or director, Officer | – | $0 |
| MARSHALL MICHELS | VICE PRESIDENT Trustee or director, Officer | – | $0 |
| CRAIG FAIREY | TREASURER Trustee or director, Officer | – | $0 |
| DAVID BENDER | SECRETARY Trustee or director, Officer | – | $0 |
| TIM OLSON | DIRECTOR Trustee or director | – | $0 |
| MIKE BRIGGS | DIRECTOR Trustee or director | – | $0 |
| FRED STEFFEN | DIRECTOR Trustee or director | – | $0 |
Address and contacts
- Address (IRS master file)
- 7980 CLARKSON RD, RAPID CITY, SD 57702-9151
- Principal officer (990 for 2025)
- ALAN ANDERSON, 7980 CLARKSON RD, RAPID CITY, SD 577029151
- Signed the 990
- ALAN ANDERSON, PRESIDENT
- Phone
- (605) 343-3382
- Return prepared by
- KETEL THORSTENSON LLP
Mission
THE PROTECTION OF LIFE AND PROPERTY FROM FIRE AND TO PROVIDE THE PUBLIC WITH EMERGENCY MEDICAL AID.
Program accomplishments
- THE ORGANIZATION PROVIDES FIRE PROTECTION TO CITIZENS IN OUR DISTRICT, A POLITICAL SUBDIVISION OF PENNINGTON COUNTY, SOUTH DAKOTA. FIRE PROTECTION IS PROVIDED TO APPROXIMATELY 1,000 HOMES.Expenses $664,125 · grants $500 · revenue $124,202
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
- 46-0385125
- 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
- 1988
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $2,451,092
- Income (IRS master file)
- $920,946
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $920,946 | $679,456 | $2,451,092 | XML |
| 990 | December 2024 | $498,996 | $632,332 | $2,270,405 | IRS |
| 990 | December 2023 | $604,444 | $461,016 | $2,566,113 | XML |
| 990 | December 2022 | $370,308 | $481,388 | $1,260,081 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
| 990 | June 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 46-0385125).
Questions about WHISPERING PINES VOLUNTEER FIRE PROTECTION DISTRICT
- What is the EIN of WHISPERING PINES VOLUNTEER FIRE PROTECTION DISTRICT?
- The employer identification number (EIN) of WHISPERING PINES VOLUNTEER FIRE PROTECTION DISTRICT is 46-0385125.
- Is WHISPERING PINES VOLUNTEER FIRE PROTECTION DISTRICT tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1988.
- Are donations to WHISPERING PINES VOLUNTEER FIRE PROTECTION DISTRICT tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does WHISPERING PINES VOLUNTEER FIRE PROTECTION DISTRICT 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 WHISPERING PINES VOLUNTEER FIRE PROTECTION DISTRICT 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 WHISPERING PINES VOLUNTEER FIRE PROTECTION DISTRICT 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 WHISPERING PINES VOLUNTEER FIRE PROTECTION DISTRICT?
- The 990 for the year ended December 31, 2025 names ALAN ANDERSON.
- Who are the officers and directors of WHISPERING PINES VOLUNTEER FIRE PROTECTION DISTRICT?
- The 990 for the year ended December 31, 2025 lists 9 people; 2 received compensation from the organization, the highest $66,521 (GABE DONEY, FIRE CHIEF).
- How much revenue does WHISPERING PINES VOLUNTEER FIRE PROTECTION DISTRICT have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $920,946, expenses of $679,456 and total assets of $2,451,092 at year end.
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- BLACK HILLS AREA COMMUNITY FOUNDATION EIN 36-3608635 · last filed 990 for 2025
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