Nonprofit · EIN 87-1182146
WEST LIBERTY & RURAL TOWNSHIPS FIRE & EMS ASSOCIATION
Tax-exempt · WEST LIBERTY, IA 52776
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $223,594 | $19,136 | $204,458 | $291,129 | $126,640 | $164,489 |
| December 31, 2024 | 990-EZ | $48,305 | $34,369 | $13,936 | $87,653 | $982 | $86,671 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $221,249
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $2,345
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $7,574
- Professional fundraising fees
- $0
- Program services (functional)
- $16,520
- Management and general (functional)
- $1,243
- Fundraising (functional)
- $1,373
Balance sheet and other
- Total assets, start of year
- $87,653
- Total assets, end of year
- $291,129
- Total liabilities, end of year
- $126,640
- Net assets, end of year
- $164,489
- Net assets without donor restrictions
- $123,242
- Net assets with donor restrictions
- $41,247
- Gross receipts
- $223,594
- Employees
- 0
- Volunteers
- 31
- Year formed
- 2023
- State of legal domicile
- IA
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 |
|---|---|---|---|
| Kirt Sickels | President Officer | 4 | $0 |
| Tom Christensen | Vice President Officer | 3 | $0 |
| Mindy Sickels Sterbenz | Secretary Treasurer Officer | 6 | $0 |
| Eric Christensen | Director Officer | 3 | $0 |
| Larry Miller | Director Officer | 1 | $0 |
990-EZ for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Kirt Sickels | President | 4 | $0 |
| Tom Christensen | Vice President | 3 | $0 |
| Mindy Sickels Sterbenz | Secretary Treasurer | 5 | $0 |
| Eric Christensen | Director | 3 | $0 |
| Larry Miller | Director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 284, WEST LIBERTY, IA 52776-0284
- Mailing address (990-N for 2023)
- PO BOX 284, WEST LIBERTY IA 52776
- Principal officer (990 for 2025)
- Kirt Sickels, PO Box 284, West Liberty, IA 52776
- Principal officer (990-N for 2023)
- Kirt Sickels, PO Box 284, West Liberty IA 52776
- Signed the 990
- Mindy Sickels Sterbenz, Treasurer
- Phone
- (319) 430-5056
Mission
To support the WL and Rural Townships in the preservation and protection of life and property from and during such occurrences of fires and medical emergencies.
Program accomplishments
- Program activities continue to provide ongoing funding in support of fire, rescue, and emergency medical services to the West Liberty and rural communities included in fire and ambulance servicesExpenses $16,520 · revenue $223,594
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-N on file |
IRS record
- EIN
- 87-1182146
- 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
- 2023
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Public safety, disaster preparedness and relief (M01)
- Assets (IRS master file)
- $291,129
- Income (IRS master file)
- $223,594
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $223,594 | $19,136 | $291,129 | IRS |
| 990-EZ | December 2024 | $48,305 | $34,369 | $87,653 | IRS |
| 990-N for 2023 Officer: Kirt Sickels | December 31, 2023 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2022 Officer: KIRT SICKELS | December 31, 2022 | ≤ $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 87-1182146).
Questions about WEST LIBERTY & RURAL TOWNSHIPS FIRE & EMS ASSOCIATION
- What is the EIN of WEST LIBERTY & RURAL TOWNSHIPS FIRE & EMS ASSOCIATION?
- The employer identification number (EIN) of WEST LIBERTY & RURAL TOWNSHIPS FIRE & EMS ASSOCIATION is 87-1182146.
- Is WEST LIBERTY & RURAL TOWNSHIPS FIRE & EMS ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2023.
- Are donations to WEST LIBERTY & RURAL TOWNSHIPS FIRE & EMS ASSOCIATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does WEST LIBERTY & RURAL TOWNSHIPS FIRE & EMS ASSOCIATION 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 WEST LIBERTY & RURAL TOWNSHIPS FIRE & EMS ASSOCIATION 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 WEST LIBERTY & RURAL TOWNSHIPS FIRE & EMS ASSOCIATION 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 WEST LIBERTY & RURAL TOWNSHIPS FIRE & EMS ASSOCIATION?
- The 990 for the year ended December 31, 2025 names Kirt Sickels.
- Who are the officers and directors of WEST LIBERTY & RURAL TOWNSHIPS FIRE & EMS ASSOCIATION?
- The 990 for the year ended December 31, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does WEST LIBERTY & RURAL TOWNSHIPS FIRE & EMS ASSOCIATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $223,594, expenses of $19,136 and total assets of $291,129 at year end.
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All nonprofits in WEST LIBERTY · Iowa · Public safety, disaster preparedness and relief