TY 2024 Form 990

(A)
Name and title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)

(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)

(F)
Estimated amount of other compensation from the organization and related organizations

(1) NICHOLAS ADAMS......................................................................
PRESIDENT

1.00
.................

10,394

(2) BRANDON ELLIOTT......................................................................
VICE PRESIDENT

1.00
.................

16,264

(3) JUSTIN STURGEON......................................................................
SECRETARY

1.00
.................

2,000

(4) BRID IGELHART......................................................................
TREASURER

1.00
.................

(5) JACOB MARTIN......................................................................
DEPARTMENT MEMBER

1.00
.................

2,190

(6) CHASE COSLETT......................................................................
COMMUNITY MEMBER

1.00
.................

(7) JIM TOLEN......................................................................
TRUSTEE ADVISOR

1.00
.................

(A)
Name and title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)

(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)

(F)
Estimated amount of other compensation from the organization and related organizations

(A)
Name and business address

(B)
Description of services

Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 0

	(a) Donor advised funds	(b) Funds and other accounts
1	Total number at end of year .........
2	Aggregate value of contributions to (during year)
3	Aggregate value of grants from (during year)
4	Aggregate value at end of year ........


a	Total number of conservation easements ......................	2a
b	Total acreage restricted by conservation easements ....................	2b
c	Number of conservation easements on a certified historic structure included in (a) .....	2c
d	Number of conservation easements included in (c) acquired after July 25, 2006, and not on a historic structure listed in the National Register ...	2d


b	If "Yes," explain the arrangement in Part XIII and complete the following table:		Amount
c	Beginning balance .............................	1c
d	Additions during the year ............................	1d
e	Distributions during the year ..........................	1e
f	Ending balance ................................	1f

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......	1
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains (losses) on investments ....	2a
b	Donated services and use of facilities .........	2b
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ...........	2d
e	Add lines 2a through 2d .....................	2e
3	Subtract line 2e from line 1..................	3
4	Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b .	4a
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b....................	4c
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......	5

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........	1
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities .........	2a
b	Prior year adjustments ............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ...........	2d
e	Add lines 2a through 2d....................	2e
3	Subtract line 2e from line 1...................	3
4	Amounts included on Form 990, Part IX, line 25, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b ..	4a
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b.....................	4c
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......	5

- TIN:

SCHEDULE O
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

Open to Public
Inspection

Name of the organization

MCCUTCHANVILLE VOLUNTEER
FIRE DEPT INC

Employer identification number

32-0070689

Return Reference	Explanation
FORM 990, PART VI, SECTION B, LINE 11B	THE PRESIDENT OF THE ORGANIZATION WILL REVIEW AND SIGN THE FORM 990 BEFORE IT IS FILED.
FORM 990, PART VI, SECTION B, LINE 12C	ANNUALLY A WRITTEN CONFLICT OF INTEREST STATEMENT IS PROVIDED TO ALL DIRECTORS, OFFICERS, AND COMMITTEE MEMBERS OF THE GOVERNING BODY. GOVERNING BODY MEMBERS MUST SIGN THIS STATEMENT TO ACKNOWLEADGE THEIR UNDERSTANDING OF THE POLICY AND CONFIRM THAT ALL CONFLICTS OF INTEREST HAVE BEEN DISCLOSED.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION MAKES FINANCIAL STATEMENTS, GOVERNING DOCUMENTS, AND POLICY DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART IX, LINE 24E	SMALL EQUIPMENT AND TOOLS: PROGRAM SERVICE EXPENSES 17,274. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 17,274. SUPPLIES: PROGRAM SERVICE EXPENSES 15,625. MANAGEMENT AND GENERAL EXPENSES 706. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 16,331. TELEPHONE AND INTERNET: PROGRAM SERVICE EXPENSES 12,786. MANAGEMENT AND GENERAL EXPENSES 626. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 13,412. TRAINING: PROGRAM SERVICE EXPENSES 12,785. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 12,785. AWARDS, HONORS, AND MEMORIALS: PROGRAM SERVICE EXPENSES 5,942. MANAGEMENT AND GENERAL EXPENSES 3,850. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 9,792. DONATIONS: PROGRAM SERVICE EXPENSES 275. MANAGEMENT AND GENERAL EXPENSES 8,694. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,969. MEALS: PROGRAM SERVICE EXPENSES 8,734. MANAGEMENT AND GENERAL EXPENSES 19. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,753. HOLIDAY CELEBRATION: PROGRAM SERVICE EXPENSES 3,236. MANAGEMENT AND GENERAL EXPENSES 82. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,318. VOLUNTEER APPRECIATION: PROGRAM SERVICE EXPENSES 2,510. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,510. BANK FEES: PROGRAM SERVICE EXPENSES 88. MANAGEMENT AND GENERAL EXPENSES 877. FUNDRAISING EXPENSES 1,526. TOTAL EXPENSES 2,491. PHYSICALS: PROGRAM SERVICE EXPENSES 1,662. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,662. AUX FUND EXPENSES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 945. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 945. POSTAGE: PROGRAM SERVICE EXPENSES 681. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 681. PROPERTY TAXES: PROGRAM SERVICE EXPENSES 25. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 25. PRINTING: PROGRAM SERVICE EXPENSES 6. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6.
FORM 990, PART XI, LINE 9:	ACCRUAL TO CASH ADJUSTMENT -22,201.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990) (Rev. 1-2025)

Additional Data

Software ID:
Software Version:

1	Briefly describe the organization’s mission or most significant activities: TO PROVIDE FIRE PROTECTION AND AID IN OTHER EMERGENCIES FOR PERSONS AND PROPERTY.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	7
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	3
5	Total number of individuals employed in calendar year 2024 (Part V, line 2a) ......	5	23
6	Total number of volunteers (estimate if necessary) .............	6	31
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	0
b	Net unrelated business taxable income from Form 990-T, Part I, line 11 .........	7b	0

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	1,481,163	1,460,075
9	Program service revenue (Part VIII, line 2g) .........	0	0
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	92	11,622
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	39,788	46,107
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	1,521,043	1,517,804
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	0	0
14	Benefits paid to or for members (Part IX, column (A), line 4).....	0	0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	311,883	358,566
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....	0	0
b	Total fundraising expenses (Part IX, column (D), line 25) 25,018
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	662,727	594,799
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	974,610	953,365
19	Revenue less expenses. Subtract line 18 from line 12.......	546,433	564,439
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	1,792,572	2,348,339
21	Total liabilities (Part X, line 26).............	39,370	52,899
22	Net assets or fund balances. Subtract line 21 from line 20.....	1,753,202	2,295,440

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 776,065 including grants of $ ) (Revenue $ )
	PROVIDED FIRE PROTECTION AND AID IN OTHER EMERGENCIES FOR PERSONS ANDPROPERTY FOR MCCUTCHANVILLE AND EVANSVILLE, INDIANA AND CENTER TOWNSHIPOUTSIDE THE CITY LIMITS OF EVANSVILLE. TO AID OTHER AGENCIES ON A MUTUAL AID BASIS DURING A TIME OF NEED.

4b	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4c	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4d	Other program services (Describe in Schedule O.)
	(Expenses $ including grants of $ ) (Revenue $ )
4e	Total program service expenses776,065

1b	Sub-Total..............
c	Total from continuation sheets to Part VII, Section A..
d	Total (add lines 1b and 1c).........	30,848	0	0

(A) Name and business address	(B) Description of services	(C) Compensation





2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 0

1a	Federated campaigns..		1a
b	Membership dues..		1b
c	Fundraising events..		1c
d	Related organizations		1d
e	Government grants (contributions)		1e	1,353,042

f	All other contributions, gifts, grants, and similar amounts not included above		1f	107,033

g	Noncash contributions included in lines 1a - 1f:$		1g

h Total. Add lines 1a-1f.......		1,460,075

		Business Code
2a
b
c
d
e
f	All other program service revenue.
g	Total. Add lines 2a–2f .....

3 Investment income (including dividends, interest, and othersimilar amounts) ......			11,622			11,622
4 Income from investment of tax-exempt bond proceeds
5 Royalties...........
			(i) Real	(ii) Personal
6a	Gross rents	6a	30,420
b	Less: rental expenses	6b	0
c	Rental income or (loss)	6c	30,420
d	Net rental income or (loss).......			30,420			30,420
			(i) Securities	(ii) Other
7a	Gross amount from sales of assets other than inventory	7a
b	Less: cost or other basis and sales expenses	7b
c	Gain or (loss)	7c
d	Net gain or (loss).........
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ....
			8a
b	Less: direct expenses ...		8b
c	Net income or (loss) from fundraising events..
9a	Gross income from gaming activities. See Part IV, line 19 ...
			9a
b	Less: direct expenses ...		9b
c	Net income or (loss) from gaming activities..
10a	Gross sales of inventory, less returns and allowances ..
			10a
b	Less: cost of goods sold ..		10b
c	Net income or (loss) from sales of inventory..

Business Code
11a	FIRE RECOVERY INSURANC		900099	15,087			15,087
b	MISCELLANEOUS		900099	600			600
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......			15,687
12	Total revenue. See instructions.....			1,517,804	0	0	57,729

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....
2	Grants and other assistance to domestic individuals. See Part IV, line 22 ...........
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............
4	Benefits paid to or for members .......
5	Compensation of current officers, directors, trustees, and key employees ...........	30,849		30,849
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........
7	Other salaries and wages........	287,208	286,251	957
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....
9	Other employee benefits .......	7,396	6,656	740
10	Payroll taxes ...........	33,113	29,802	3,311
11	Fees for services (non-employees):
a	Management ......
b	Legal .........	2,244	2,244
c	Accounting ...........	56,136	12,694	43,442
d	Lobbying ...........
e	Professional fundraising services. See Part IV, line 17
f	Investment management fees ......
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)	3,900	3,900
12	Advertising and promotion ....	23,492			23,492
13	Office expenses .......
14	Information technology ......
15	Royalties ..
16	Occupancy ...........	35,092	1,527	33,565
17	Travel ............	5,973	5,973
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .
19	Conferences, conventions, and meetings ....
20	Interest ...........	3	3
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization ..	56,420	50,778	5,642
23	Insurance ...	51,471	37,192	14,279
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a	REPAIRS AND MAINTENANCE	127,337	126,257	1,080
b	UNIFORMS	79,625	77,111	2,514
c	FUEL	31,115	31,115
d	DUE AND SUBSCRIPTIONS	23,037	22,933	104
e	All other expenses	98,954	81,629	15,799	1,526
25	Total functional expenses. Add lines 1 through 24e	953,365	776,065	152,282	25,018
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).

1	Cash–non-interest-bearing ........			1,013,482	1	1,194,767
2	Savings and temporary cash investments .........			158,769	2	265,903
3	Pledges and grants receivable, net ......				3
4	Accounts receivable, net .............				4	2,773
5	Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
					5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
					6
7	Notes and loans receivable, net ...........				7
8	Inventories for sale or use ............				8
9	Prepaid expenses and deferred charges ......				9
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	1,540,058
b	Less: accumulated depreciation	10b	655,162	620,321	10c	884,896
11	Investments—publicly traded securities .				11
12	Investments—other securities. See Part IV, line 11 .....				12
13	Investments—program-related. See Part IV, line 11 ..				13
14	Intangible assets ...............				14
15	Other assets. See Part IV, line 11 ...........				15
16	Total assets. Add lines 1 through 15 (must equal line 33)...			1,792,572	16	2,348,339

17	Accounts payable and accrued expenses .....	22,167	17	51,213
18	Grants payable ...		18
19	Deferred revenue .........		19
20	Tax-exempt bond liabilities .........		20
21	Escrow or custodial account liability. Complete Part IV of Schedule D		21
22	Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
			22
23	Secured mortgages and notes payable to unrelated third parties ..		23
24	Unsecured notes and loans payable to unrelated third parties ..		24
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D	17,203	25	1,686
26	Total liabilities. Add lines 17 through 25..	39,370	26	52,899

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........	1,610,639	27	2,237,395
28	Net assets with donor restrictions ...........	142,563	28	58,045
	Organizations that do not follow FASB ASC 958, check here and complete lines 29 through 33.
29	Capital stock or trust principal, or current funds .....		29
30	Paid-in or capital surplus, or land, building or equipment fund ...		30
31	Retained earnings, endowment, accumulated income, or other funds		31
32	Total net assets or fund balances ...........	1,753,202	32	2,295,440
33	Total liabilities and net assets/fund balances ........	1,792,572	33	2,348,339

1a	Beginning of year balance ....
b	Contributions ...
c	Net investment earnings, gains, and losses
d	Grants or scholarships ...
e	Other expenditures for facilities and programs ...
f	Administrative expenses ....
g	End of year balance ......

1a	Land .....
b	Buildings ....	662,941	180,483	482,458
c	Leasehold improvements	12,943	1,727	11,216
d	Equipment ....	470,455	294,250	176,205
e	Other .....	393,719	178,702	215,017
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..				884,896

(a) Description of investment	(b) Book value	(c) Method of valuation: Cost or end-of-year market value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)

1.(a) Description of liability	(b) Book value
(1) Federal income taxes
FEDERAL UNEMPLOYMENT PAYABLE	89
STATE UNEMPLOYMENT PAYABLE	94
STATE TAX WITHHOLDING	1,503






Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)	1,686
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII

(a) Description of security or category (including name of security)	(b) Book value	(c) Method of valuation: Cost or end-of-year market value
(1) Financial derivatives.........
(2) Closely-held equity interests........
(3)Other
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)