Cotton Volunteer Fire Department
Nonprofit profile at a glance
- EIN
- 222693846
- IRS 990-EZ coverage
- 2024–2025
- Forms available
- Form 990-EZ 2025, Form 990-N 2023
- Location
- Cotton, MN, USA
- Phone
- 2184285850
- Rating
- 74
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Fire Prevention
Reported finances
- Revenue
- $144,226
- Expenses
- $64,259
- Assets
- $194,226
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
10 people listed
Executive titles in this filing
- Gary Gagnon (President)
- Dave Swenson (Vice President)
People named in this filing
- Gary Gagnon (President)
- Dave Swenson (Vice President)
- Todd Julin (Fire Chief)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To organize and maintain a fire department for the purposes of keeping the community fire and safety conscious and to keep life and property within the boundaries of Cotton Township from destruction of fire.
What it reported doing in 2025
To organize and maintain a fire department to keep the community safe fromthe destruction of fire
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
SUPPORTED - The filed numbers largely add up and a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work.
Rating breakdown
- Financial Efficiency: 65
- Transparency & Controls: 82
- Sustainability: 78
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 43.5%; rating input score 44
- Program expense ratio: 98.5%; rating input score 99
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 55.4%; rating input score 94; 94th percentile among comparable filings
- Total-asset coverage ratio: 3.02; rating input score 89; 89th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings
Growth
- Program expense growth: 23.3% per year; rating input score 100; 78th percentile among comparable filings
- Revenue growth: 69.9% per year; rating input score 100; 97th percentile among comparable filings
- Asset growth: 53.1% per year; rating input score 100; 93rd percentile among comparable filings
Details
- Where the money goes: 43.5% of revenue deployed · 98.5% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $63K in reported program spending
- Leadership: top reported pay $0 · 10 people listed
- Consistency: 7 of 7 current checks pass
- Schedules: 2 filed schedules
- Filing history: 2 filing years from 2024 to 2025
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Moderate — Financial Efficiency: Mission deployment rate scored 44/100.