MARSHFIELD FIREFIGHTERS ASSOCIATION: Form 990EZ, tax year 2025
View the entire original 990 at ProPublica ↗
- Organization
- MARSHFIELD FIREFIGHTERS ASSOCIATION (EIN 26-0258672)
- Tax period
- 2025-01-01 to 2025-12-31
- Filed
- 2026-07-16
- IRS object ID
- 202611989349200716
- Schema version
- 2025v4.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-07-16T17:33:59-04:00 | ReturnTs |
| Tax Period End | 2025-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 271162812 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PINNACLE CONSULTING CPAS LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 620 W REPUBLIC ROAD STE 104 | AddressLine1Txt |
| City | SPRINGFIELD | CityNm |
| State Abbreviation | MO | StateAbbreviationCd |
| ZIP | 658075818 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2025-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 260258672 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MARSHFIELD FIREFIGHTERS ASSOCIATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MARS | BusinessNameControlTxt |
| Phone | 4178590884 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 521 S PRAIRIE LANE | AddressLine1Txt |
| City | MARSHFIELD | CityNm |
| State Abbreviation | MO | StateAbbreviationCd |
| ZIP | 65706 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MICHAEL P TAYLOR - PRESIDENT | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 4178590884 | PhoneNum |
| Signature | 2026-07-10 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DAN WISER | PreparerPersonNm |
| PTIN | P00971876 | PTIN |
| Phone | 4178866590 | PhoneNum |
| Preparation | 2026-07-15 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2025 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Website Address | N/A | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Assoc | Yes (X) | TypeOfOrganizationAssocInd |
| Gross Receipts | $60,629 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $4,596 | ContributionsGiftsGrantsEtcAmt |
| Investment Income | $3,716 | InvestmentIncomeAmt |
| Gaming Gross Income | $20,118 | GamingGrossIncomeAmt |
| Fundraising Gross Income | $30,689 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $24,611 | SpecialEventsDirectExpensesAmt |
| Special Events Net Income Loss | $26,196 | SpecialEventsNetIncomeLossAmt |
| Gross Sales Of Inventory | $1,510 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $1,275 | CostOfGoodsSoldAmt |
| Gross Profit Loss Sls Of Invntry | $235 | GrossProfitLossSlsOfInvntryAmt |
| Total Revenue | $34,743 | TotalRevenueAmt |
| Grants And Similar Amounts Paid | $8,806 | GrantsAndSimilarAmountsPaidAmt |
| Benefits Paid To Or For Members | $1,889 | BenefitsPaidToOrForMembersAmt |
| Other Expenses Total | $22,068 | OtherExpensesTotalAmt |
| Total Expenses | $32,763 | TotalExpensesAmt |
| Excess Or Deficit For Year | $1,980 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $67,180 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $69,160 | NetAssetsOrFundBalancesEOYAmt |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $67,180 | BOYAmt |
| EOY | $69,160 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $67,180 | BOYAmt |
| EOY | $69,160 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $67,180 | BOYAmt |
| EOY | $69,160 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Primary Exempt Purpose | TO ASSIST MARSHFIELD FIRE PROTECTION DISTRICT WITH EQUIPMENT PURCHASES AND, AS NEEDED, TO ASSIST FIREFIGHTERS AND THE COMMUNITY AT LARGE. | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp (4 entries)
| Description Program Srvc AccomDescriptionProgramSrvcAccomTxt | Grants And AllocationsGrantsAndAllocationsAmt | Program Service ExpensesProgramServiceExpensesAmt |
|---|---|---|
| PURCHASED EQUIPMENT NEEDED FOR FIREFIGHTING & RESCUES, AND FOR PROVIDING MEDICAL CARE AND TRAINING. INCLUDING UTV, ICE MACHINE, CPR MANNEQUINS, HEN NOZZLES, BLOOD SUGAR METER, ETC. | $8,806 | $32,763 |
| FUND RAISING FOR CHILDREN'S MIRACLE NETWORK. ASSISTS AREA CHILDREN WITH MEDICAL NEEDS. | ||
| ASSIST NEEDY FAMILY AT CHRISTMAS. ANNUAL ACTIVITY/EVENT. | ||
| GRANTS |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $32,763 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (11 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|
| MICHAEL P TAYLOR - PRESIDENT | ||
| PRESIDENT | 4.00 | $0 |
| JOE JETER - DIRECTOR | ||
| DIRECTOR | 4.00 | $0 |
| RICK FLETCHER - DIRECTOR | ||
| DIRECTOR | 4.00 | $0 |
| J ROBERT JERNIGAN - SECRETARYTREAS | ||
| SECRETARY T | 4.00 | $0 |
| TRAVIS CRAMER - DIRECTOR | ||
| DIRECTOR | 4.00 | $0 |
| ANDREW BLANTON - DIRECTOR | ||
| DIRECTOR | 4.00 | $0 |
| TONY SAITZ - DIRECTOR | ||
| DIRECTOR | 4.00 | $0 |
| TREVOR BISSELL - DIRECTOR | ||
| DIRECTOR | 4.00 | $0 |
| JOSH SMITH - DIRECTOR | ||
| DIRECTOR | 4.00 | $0 |
| WAVERLY THOMS - DIRECTOR | ||
| DIRECTOR | 4.00 | $0 |
| GREG PACE - DIRECTOR | ||
| DIRECTOR | 4.00 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | false | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | false | OrganizationHadUBIInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Form1120 Pol Filed | false | Form1120PolFiledInd |
| Made Loans To From Officers | false | MadeLoansToFromOfficersInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | J ROBERT JERNIGAN - SECRETARYTREA | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 521 S PRAIRIE LANE | AddressLine1Txt |
| City | MARSHFIELD | CityNm |
| State Abbreviation | MO | StateAbbreviationCd |
| ZIP | 65706 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4178590884 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Foreign Office | false | ForeignOfficeInd |
| Donor Advised Fnds | false | DonorAdvisedFndsInd |
| Operate Hospital | false | OperateHospitalInd |
| Tanning Services Provided | false | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| School Operating | false | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (true) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,632 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,566 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $8,048 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,772 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,596 | CurrentTaxYearAmt |
| Total | $26,614 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,632 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,566 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $8,048 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,772 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,596 | CurrentTaxYearAmt |
| Total | $26,614 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $26,614 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,299 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,407 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,087 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,169 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,716 | CurrentTaxYearAmt |
| Total | $9,678 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $30,249 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $28,749 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $25,333 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $59,731 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $52,317 | CurrentTaxYearAmt |
| Total | $196,379 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $232,671 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $56,033 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.11440 | PublicSupportCY170Pct |
| Public Support PY170 | 0.07200 | PublicSupportPY170Pct |
| Ten Pct Facts Crcmstncs Test CY | Yes (X) | TenPctFactsCrcmstncsTestCYInd |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,632 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,566 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $8,048 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,772 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,596 | CurrentTaxYearAmt |
| Total | $26,614 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $30,249 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $28,749 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $25,333 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $59,731 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $52,317 | CurrentTaxYearAmt |
| Total | $196,379 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $35,881 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $32,315 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $33,381 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $64,503 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $56,913 | CurrentTaxYearAmt |
| Total | $222,993 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $222,993 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,299 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,407 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,087 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,169 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,716 | CurrentTaxYearAmt |
| Total | $9,678 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,299 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,407 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,087 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,169 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,716 | CurrentTaxYearAmt |
| Total | $9,678 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $37,180 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $33,722 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $34,468 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $66,672 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $60,629 | CurrentTaxYearAmt |
| Total | $232,671 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.95800 | PublicSupportCY509Pct |
| Public Support PY509 | 0.96700 | PublicSupportPY509Pct |
| Investment Income CY | 0.04000 | InvestmentIncomeCYPct |
| Investment Income PY | 0.03000 | InvestmentIncomePYPct |
| Facts And Circumstances Test | EXPLAINS FORM 990 EZ, SCHEDULE A, PART II, SECTION C, LINE 17A 10% FACTS AND CIRCUMSTANCES TEST NARRATIVE FOR FORM 990 EZ, SCHEDULE, A, PART II, SECTION B, LINE 10 FOR TAX YEARS 2021 THROUGH 2025 RELATED TO SECTION C, LINE 17A. LINE 17A SAYS, "EXPLAIN IN PART VI HOW THE ORGANIZATION MEETS THE FACTS-AND-CIRCUMSTANCES TEST." FOR TAX YEARS 2021 THROUGH 2025, OUR 501C)(3) ORGANIZATION CONDUCTED BINGO EVERY OTHER FRIDAY NIGHT FOR THE ENTIRETY OF EACH OF THE FIVE YEARS. OUR BINGO ACTIVITY IS PROMOTED TO THE GENERAL PUBLIC AND OPEN FOR THE GENERAL PUBLIC TO PARTICIPATE. IN PROMOTING BINGO, WE MAKE IT ABUNDANTLY CLEAR THAT PROFITS ARE USED TO FURTHER THE ORGANIZATIONS'S CHARITABLE PURPOSES. IN ADDITION TO BINGO, WE CONDUCT AN ANNUAL GOLF TOURNAMENT TO RAISE FUNDS TO ASSIST US IN FULFILLING OUR PURPOSES. FOR THE TAX YEARS 2021 THROUGH 2024, WE CONDUCTED A MOTORCYCLE "POKER RUN" FUND RAISER. PROCEEDS FROM THE POKER RUN NORMALLY WENT TO FUND THE LT. MATT BLANKENSHIP MEMORIAL SCHOLARSHIP. THE SCHOLARSHIP IS AWARDED ANNUALLY TO A GRADUATING HIGH SCHOOL SENIOR IN OUR AREA WHO PLANS TO MAJOR IN COLLEGE IN A FIRE-RELATED OR MEDICAL-RELATED FIELD. MATT BLANKENSHIP WAS ONE OF OUR FIREFIGHTERS WHO WAS KILLED IN THE LINE OF DUTY IN JULY 13, 2013. ONE YEAR THE POKER RUN PROCEEDS WENT TO THE FAMILY OF A FALLEN FIREFIGHTER KILLED IN THE LINE OF DUTY. HE WAS FROM ONE OF OUR NEIGHBORING FIRE DEPARTMENTS. ANNUALLY, DURING THE SUMMER-TIME, OUR ORGANIZATION PROVIDES MEDICAL STAFF TO OUR LOCAL BOY SCOUTS OF AMERICA REGIONAL CAMP. ALSO, ANNUALLY, OUR ORGANIZATION CHOOSES A NEEDY FAMILY AT CHRISTMAS TIME. WE BUY GIFTS FOR THE ENTIRE FAMILY FROM FUNDS DONATED TO OUR ORGANIZATION. OUR ORGANIZATION'S PURPOSES ARE: 1) TO ASSIST WITH THE PURCHASE OF FIREFIGHTING AND RESCUE EQUIPMENT THE DISTRICT IS NOT IN A POSITION TO PURCHASE AND, 2) TO ASSIST FIREFIGHTERS AND CITIZENS IN THE COMMUNITY WHEN THE NEED ARISES. WE HELP FIREFIGHTERS WHEN THEY HAVE A FINANCIAL NEED, AND WE HELP CITIZENS IN NEED THROUGH DONATIONS TO CHILDREN'S MIRACLE NETWORK AND DIRECT DONATION TO INDIVIDUALS WHO SUFFER A FIRE-RELATED OR MEDICAL- RELATED TRAGEDY. FOR MORE INFORMATION REGARDING HOW WE, AS A PUBLICLY SUPORTED CHARITY, SUPPORT OUR FIRE DEPARTMENT AND MEMBERS OF OUR COMMUNITY, SEE FORM 990 EZ, PART III. IT IS OUR BELIEF THAT OUR ORGANIZATION MEETS THE 10% FACTS-AND- CIRCUMSTANCES TEST (SCHEDULE A, PART II, SECTION C, LINE 17A). HOWEVER, AS SUPPLEMENTAL INFORMATION ONLY, WE HAVE COMPLETED SCHEDULE A, PART III. IF FORM 990 EZ, SCHEDULE A, PART II, SECTION A ALLOWED US TO LIST OUR GAMING AND FUND RAISING EFFORT AS "PUBLIC SUPPORT," OUR PUBLIC SUPPORT PERCENTAGE (ON SCHEDULE A, PART II, SECTIONS C, LINE 14) FOR 2025 WOULD BE WELL OVER THE ONE THIRD THRESHOLD AND QUALIFY US FOR PUBLIC CHARITY AND PUBLIC SUPPORT STATUS. | FactsAndCircumstancesTestTxt |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART II, LINE 10 | 196,379 |
| PART II, LINE 17A | EXPLAINS FORM 990 EZ, SCHEDULE A, PART II, SECTION C, LINE 17A 10% FACTS AND CIRCUMSTANCES TEST NARRATIVE FOR FORM 990 EZ, SCHEDULE, A, PART II, SECTION B, LINE 10 FOR TAX YEARS 2021 THROUGH 2025 RELATED TO SECTION C, LINE 17A. LINE 17A SAYS, "EXPLAIN IN PART VI HOW THE ORGANIZATION MEETS THE FACTS-AND-CIRCUMSTANCES TEST." FOR TAX YEARS 2021 THROUGH 2025, OUR 501C)(3) ORGANIZATION CONDUCTED BINGO EVERY OTHER FRIDAY NIGHT FOR THE ENTIRETY OF EACH OF THE FIVE YEARS. OUR BINGO ACTIVITY IS PROMOTED TO THE GENERAL PUBLIC AND OPEN FOR THE GENERAL PUBLIC TO PARTICIPATE. IN PROMOTING BINGO, WE MAKE IT ABUNDANTLY CLEAR THAT PROFITS ARE USED TO FURTHER THE ORGANIZATIONS'S CHARITABLE PURPOSES. IN ADDITION TO BINGO, WE CONDUCT AN ANNUAL GOLF TOURNAMENT TO RAISE FUNDS TO ASSIST US IN FULFILLING OUR PURPOSES. FOR THE TAX YEARS 2021 THROUGH 2024, WE CONDUCTED A MOTORCYCLE "POKER RUN" FUND RAISER. PROCEEDS FROM THE POKER RUN NORMALLY WENT TO FUND THE LT. MATT BLANKENSHIP MEMORIAL SCHOLARSHIP. THE SCHOLARSHIP IS AWARDED ANNUALLY TO A GRADUATING HIGH SCHOOL SENIOR IN OUR AREA WHO PLANS TO MAJOR IN COLLEGE IN A FIRE-RELATED OR MEDICAL-RELATED FIELD. MATT BLANKENSHIP WAS ONE OF OUR FIREFIGHTERS WHO WAS KILLED IN THE LINE OF DUTY IN JULY 13, 2013. ONE YEAR THE POKER RUN PROCEEDS WENT TO THE FAMILY OF A FALLEN FIREFIGHTER KILLED IN THE LINE OF DUTY. HE WAS FROM ONE OF OUR NEIGHBORING FIRE DEPARTMENTS. ANNUALLY, DURING THE SUMMER-TIME, OUR ORGANIZATION PROVIDES MEDICAL STAFF TO OUR LOCAL BOY SCOUTS OF AMERICA REGIONAL CAMP. ALSO, ANNUALLY, OUR ORGANIZATION CHOOSES A NEEDY FAMILY AT CHRISTMAS TIME. WE BUY GIFTS FOR THE ENTIRE FAMILY FROM FUNDS DONATED TO OUR ORGANIZATION. OUR ORGANIZATION'S PURPOSES ARE: 1) TO ASSIST WITH THE PURCHASE OF FIREFIGHTING AND RESCUE EQUIPMENT THE DISTRICT IS NOT IN A POSITION TO PURCHASE AND, 2) TO ASSIST FIREFIGHTERS AND CITIZENS IN THE COMMUNITY WHEN THE NEED ARISES. WE HELP FIREFIGHTERS WHEN THEY HAVE A FINANCIAL NEED, AND WE HELP CITIZENS IN NEED THROUGH DONATIONS TO CHILDREN'S MIRACLE NETWORK AND DIRECT DONATION TO INDIVIDUALS WHO SUFFER A FIRE-RELATED OR MEDICAL- RELATED TRAGEDY. FOR MORE INFORMATION REGARDING HOW WE, AS A PUBLICLY SUPORTED CHARITY, SUPPORT OUR FIRE DEPARTMENT AND MEMBERS OF OUR COMMUNITY, SEE FORM 990 EZ, PART III. IT IS OUR BELIEF THAT OUR ORGANIZATION MEETS THE 10% FACTS-AND- CIRCUMSTANCES TEST (SCHEDULE A, PART II, SECTION C, LINE 17A). HOWEVER, AS SUPPLEMENTAL INFORMATION ONLY, WE HAVE COMPLETED SCHEDULE A, PART III. IF FORM 990 EZ, SCHEDULE A, PART II, SECTION A ALLOWED US TO LIST OUR GAMING AND FUND RAISING EFFORT AS "PUBLIC SUPPORT," OUR PUBLIC SUPPORT PERCENTAGE (ON SCHEDULE A, PART II, SECTIONS C, LINE 14) FOR 2025 WOULD BE WELL OVER THE ONE THIRD THRESHOLD AND QUALIFY US FOR PUBLIC CHARITY AND PUBLIC SUPPORT STATUS. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | GOLF TOURNAMENT | Event1Nm |
| Gross Receipts Event1 | $22,843 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $22,843 | GrossRevenueEvent1Amt |
| Cash Prizes Event1 | $1,300 | CashPrizesEvent1Amt |
| Food And Beverage Event1 | $317 | FoodAndBeverageEvent1Amt |
| Other Direct Expenses Event1 | $4,838 | OtherDirectExpensesEvent1Amt |
| Event2 | CHILD MRCLE NET | Event2Nm |
| Gross Receipts Event2 | $6,109 | GrossReceiptsEvent2Amt |
| Gross Revenue Event2 | $6,109 | GrossRevenueEvent2Amt |
| Gross Receipts Total | $28,952 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $28,952 | GrossRevenueTotalEventsAmt |
| Cash Prizes Total Events | $1,300 | CashPrizesTotalEventsAmt |
| Food And Beverage Total Events | $317 | FoodAndBeverageTotalEventsAmt |
| Oth Direct Expnss Total Events | $4,838 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $6,455 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $22,497 | NetIncomeSummaryAmt |
Gaming Information GamingInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Revenue Bingo | $14,202 | GrossRevenueBingoAmt |
| Cash Prizes Bingo | $9,848 | CashPrizesBingoAmt |
| Rent Facility Costs Bingo | $2,600 | RentFacilityCostsBingoAmt |
| Other Direct Expenses Bingo | $1,946 | OtherDirectExpensesBingoAmt |
| Volunteer Labor Bingo | Yes (true) | VolunteerLaborBingoInd |
| Volunteer Labor Bingo | 1.00000 | VolunteerLaborBingoPct |
| Gross Revenue Pull Tabs | $5,829 | GrossRevenuePullTabsAmt |
| Cash Prizes Pull Tabs | $3,762 | CashPrizesPullTabsAmt |
| Volunteer Labor Pull Tabs | Yes (true) | VolunteerLaborPullTabsInd |
| Volunteer Labor Pull Tabs | 1.00000 | VolunteerLaborPullTabsPct |
| Gross Revenue Other Gaming | $87 | GrossRevenueOtherGamingAmt |
| Volunteer Labor Other Gaming | Yes (true) | VolunteerLaborOtherGamingInd |
| Volunteer Labor Other Gaming | 1.00000 | VolunteerLaborOtherGamingPct |
| Gross Revenue Total Gaming | $20,118 | GrossRevenueTotalGamingAmt |
| Cash Prizes Total Gaming | $13,610 | CashPrizesTotalGamingAmt |
| Rent Fclty Costs Total Gaming | $2,600 | RentFcltyCostsTotalGamingAmt |
| Oth Direct Expnss Total Gaming | $1,946 | OthDirectExpnssTotalGamingAmt |
| Direct Expense Summary Gaming | $18,156 | DirectExpenseSummaryGamingAmt |
| Net Gaming Income Summary | $1,962 | NetGamingIncomeSummaryAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| States Where Gaming Conducted | MO | StatesWhereGamingConductedCd |
| Licensed | Yes (true) | LicensedInd |
| License Suspended Etc | false | LicenseSuspendedEtcInd |
| Gaming With Nonmembers | Yes (true) | GamingWithNonmembersInd |
| Member Of Other Entity | false | MemberOfOtherEntityInd |
| Gaming Other Facility | 1.00000 | GamingOtherFacilityPct |
| Individual With Books | LISA MCCARTHY | IndividualWithBooksNm |
Persons With Books US Address PersonsWithBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 521 S PRAIRIE LANE | AddressLine1Txt |
| City | MARSHFIELD | CityNm |
| State Abbreviation | MO | StateAbbreviationCd |
| ZIP | 65706 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct With3rd Prty For Game Rev | false | CntrctWith3rdPrtyForGameRevInd |
| Gaming Manager Person | LISA MCCARTHY | GamingManagerPersonNm |
| Gaming Manager Services Prov | SCH VNTERS, SELL CARD & PULL TB, MG MON | GamingManagerServicesProvTxt |
| Charitable Distribution Rqr | false | CharitableDistributionRqrInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE G, PART IV | FormAndLineReferenceDesc |
| Explanation | PAGE 2, PART II, LINE 1, COLUMN C - SEE ATTACHED PAGE 2, PART III, LINE 5, COLUMN A - SEE ATTACHED | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990-EZ, PART I | 990 EZ PAGE 2, PART III ORGANIZATION'S PRIMARY EXEMPT PURPOSE - SEE ATTACHED 990 EZ PAGE 2, PART III, LINE 31 - OTHER PROGRAM SERVICES - SEE ATTACHED - 2,603 |
| FORM 990-EZ, PART I, LINE 10 | NAME: CHILDREN'S MIRACLE NETWORK CASH CONTRIBUTION: 6,109 |
| FORM 990-EZ, PART I, LINE 16 | EXPENSES UTV 11,000 ICE MACHINE 3,210 OTHER EQUIPMENT 3,585 ACTIVITIES AND EVENTS 2,964 EQUIPMENT REPAIRS 32 FUNERAL FLOWERS 60 LICENSES AND FEES 10 PROMOTION AND ADVERTISING 200 SCOUT CAMP MEDICAL SUPPLI 664 FIREFIGHTER TRAINING 189 BANK AND CREDIT CARD FEES 154 TOTAL 22,068 |
| FORM 990-EZ, PART III | TO ASSIST MARSHFIELD FIRE PROTECTION DISTRICT WITH EQUIPMENT PURCHASES AND, AS NEEDED, TO ASSIST FIREFIGHTERS AND THE COMMUNITY AT LARGE. |
| FORM 990-EZ, PART III, LINE 31 | GRANTS |