Cumberland Fire District

Nonprofit profile at a glance

EIN
391883526
IRS 990 coverage
2016–2025
Forms available
Form 990 2025, Form 990-EZ 2015
Location
Cumberland, WI, USA
Phone
7158228107
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Public Safety, Disaster Preparedness & Relief N.E.C.

Reported finances

Revenue
$295,155
Expenses
$281,289
Assets
$600,013
Liabilities
$87,999

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • MICHAEL CIFALDI (PRESIDENT)

People named in this filing

  • JAMES HULLEMAN (TREASURER)
  • RICK SCHILL (VICE CHAIRMAN)
  • MICHAEL CIFALDI (PRESIDENT)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To operate and maintain a rural community fire department

What it reported doing in 2025

To operate and maintain a fire departement and to provide fire protection for all property owners within the district. To provide vehicle extraction and rescue services, cooperate with other fire protection districts as well as other emergency repsponse or law enforcement agencies. To provide incident command services for other emergency and hazardous repsponses within the district. To provide other lawful services within the district as authorized by other authorities.

Operating model

Revenue model
Earned-program. 70% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 96% 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 91
  • Accountability: 12
  • Sustainability: 50
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 93.7%; rating input score 94
  • Program expense ratio: 98.2%; rating input score 98
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 15th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 8th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 4.7%; rating input score 46; 46th percentile among comparable filings
  • Total-asset coverage ratio: 2.13; rating input score 61; 61st percentile among comparable filings
  • Liabilities to assets ratio: 0.15; rating input score 19; 19th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 7.1% per year; rating input score 100; 59th percentile among comparable filings
  • Revenue growth: 4% per year; rating input score 100; 42nd percentile among comparable filings
  • Asset growth: 3.4% per year; rating input score 100; 37th percentile among comparable filings

Details

  • Where the money goes: 93.7% of revenue deployed · 98.2% of spending went to programs
  • Governance: 0 of 6 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $276K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 23 of 24 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 9 filing years from 2016 to 2025
  • Contacts: How to reach this organization
  • 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.

  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • Moderate — Sustainability: Operating margin scored 46/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 19/100.