Civic Intelligence

Dana Volunteer Fire Department Inc.

990 • Fiscal year 2017 • EIN 23-7185771

Jul 01, 2016 to Jun 30, 2017 • Filed on Aug 25, 2017

2001 Dana RoadHendersonville, NC 28792

(828) 685-3494

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

72nd percentile

0.32x

Higher debt load relative to assets than 72% of similar nonprofits.

2017 filings • NTEE M • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

67th percentile

1.15x

Higher debt load relative to revenue than 67% of similar nonprofits.

2017 filings • NTEE M • $1M-$5M nonprofits • Source year 2017

Net Margin

28th percentile

0.8%

Higher net margin than 28% of similar nonprofits.

2017 filings • NTEE M • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

95th percentile

$65,402

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 9.8% of source-year revenue.

2017 filings • NTEE M • $1M-$5M nonprofits • Source year 2017

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2017

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2017

Assets

$2,426,037

No earlier filing loaded for comparison.

Net Assets

$1,657,087

No earlier filing loaded for comparison.

Liabilities

$768,950

No earlier filing loaded for comparison.

Revenue

$670,352

No earlier filing loaded for comparison.

Expenses

$665,300

No earlier filing loaded for comparison.

Net Income

$5,052

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$4.0M$3.0M$2.0M$1.0M$0Assets 2017: $2,426,037Liabilities 2017: $768,950Net Assets 2017: $1,657,0872017Assets 2018: $2,385,451Liabilities 2018: $704,626Net Assets 2018: $1,680,8252018Assets 2019: $2,420,916Liabilities 2019: $661,074Net Assets 2019: $1,759,8422019Assets 2020: $2,585,335Liabilities 2020: $640,858Net Assets 2020: $1,944,4772020Assets 2021: $2,650,724Liabilities 2021: $546,923Net Assets 2021: $2,103,8012021Assets 2022: $2,921,952Liabilities 2022: $755,390Net Assets 2022: $2,166,5622022Assets 2023: $2,535,443Liabilities 2023: $295,299Net Assets 2023: $2,240,1442023Assets 2024: $2,860,342Liabilities 2024: $248,105Net Assets 2024: $2,612,2372024Assets 2025: $3,092,740Liabilities 2025: $246,878Net Assets 2025: $2,845,8622025

Highlighted filing

2017

Assets$2,426,037
Liabilities$768,950
Net Assets$1,657,087

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0Revenue 2017: $670,352Expenses 2017: $665,300Net Income 2017: $5,0522017Revenue 2018: $703,802Expenses 2018: $680,063Net Income 2018: $23,7392018Revenue 2019: $755,196Expenses 2019: $676,179Net Income 2019: $79,0172019Revenue 2020: $937,524Expenses 2020: $752,888Net Income 2020: $184,6362020Revenue 2021: $920,548Expenses 2021: $761,224Net Income 2021: $159,3242021Revenue 2022: $926,995Expenses 2022: $864,234Net Income 2022: $62,7612022Revenue 2023: $1,041,187Expenses 2023: $967,603Net Income 2023: $73,5842023Revenue 2024: $1,441,221Expenses 2024: $1,069,128Net Income 2024: $372,0932024Revenue 2025: $1,492,250Expenses 2025: $1,258,625Net Income 2025: $233,6252025

Highlighted filing

2017

Revenue$670,352
Expenses$665,300
Net Income$5,052
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Aug 25, 2017
Return Version
2016v3.0
Gross Receipts
$670,352
Mission and Program Overview

Mission

To provide superior fire protection & emt/first responder services to the citizens living within the dana fire district.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,744,705$1,693,736▼ $50,969
Cash and Non-Interest-Bearing Accounts$734,139$711,484▼ $22,655
Accounts Receivable$9,447$20,815▲ $11,368
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$2,488,291$2,426,037▼ $62,254
Other Assets Total-$2-
Liabilities
Mortgage Notes Payable Secured by Investment Property$778,562$720,689▼ $57,873
Accounts Payable and Accrued Expenses$57,695$48,261▼ $9,434
Total Liabilities$836,257$768,950▼ $67,307
Net Assets / Fund Balance
Unrestricted Net Assets$1,623,836$1,625,532▲ $1,696
Temporarily Rstr Net Assets$28,198$31,555▲ $3,357
Total Net Assets Fund Balance$1,652,034$1,657,087▲ $5,053
Total Liabilities and Net Assets / Fund Balance$2,488,291$2,426,037▼ $62,254

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,636,167-$1,636,167
Equipment$1,517,033-$1,517,033
Land$175,000-$175,000
Other Land Buildings$-1,634,464$1,730,409$95,945
Compensation and Service Providers

Employees

NameTitleBaseTotal
Jimmy WomackChief$65,402$65,402
Ben LanningDeputy Chief$2,197$2,197
Kyle WomackBoard Member$1,357$1,357

Board Members and Trustees

NameTitle
Kerry MarshallPresident
Joe PriceVice President
Matthew HossleyBoard Member
Tim GriffinBoard Member
Tony BentleySecretary
Chris McdowellTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$21,971
Program Service Revenue
$636,464
Investment Income
$908
Other Revenue
$11,009
All Other Contributions
$21,971
Change in Net Assets
$5,052
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$362,613
Salaries, Compensation, and Employee Benefits$302,687
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$175,888--$175,888
Current Officers, Directors, Trustees, and Key Employees$68,956--$68,956
All Other Expenses$62,891$3,273-$66,164
Depreciation Depletion$65,922--$65,922
Other Employee Benefits$36,096--$36,096
Occupancy$28,751$4,603-$33,354
Insurance$32,878--$32,878
Interest$28,124--$28,124
Payroll Taxes$18,646--$18,646
Other Expenses$1,760$8,605-$10,365
Fees for Services Accounting-$9,180-$9,180
Pension Plan Contributions$3,101--$3,101
Information Technology-$2,143-$2,143
Office Expenses-$1,831-$1,831
Total Functional Expenses$615,680$49,620$0$665,300
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

Through nominations from the floor and majority approval for each position.

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

The only item requiring full membership approval is any change in the by-laws. All other items are approved only by board members.

Form 990, Part VI, Line 11B: Form 990 Review Process

Cpa meets with the chief, treasurer and/or other board members before finalizing tax returns.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Any complaint or discovery goes bfore the board of directors privately to discuss such issues.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

Erformance is reviewed annually by the board of directors and compensation adjust based upon that review.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

All organization documents are open to the public upon request immediately.

Filing and Contact Details

Filer

Filer Name
Dana Fire & Rescue Department
EIN
23-7185771
Phone
8286853494
Address
2001 DANA ROAD, HENDERSONVILLE, NC 28792

Signing Officer

Name
Jimmy Womack
Title
Chief
Signed
2017-08-25
Discuss with paid preparer
Yes

Organization Details

Formed
1971
Legal Domicile
Nc
Voting Board Members
9
Independent Board Members
9
Employees
23

Preparer

Firm
Wayne J Parris CPA
Address
21 Hyde Park Pl, Arden, NC 28704
Preparer
Wayne J Parris CPA
Phone
8286878824
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Increases

ROUNDING = $1

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IRS990/OtherExpensesGrp/TotalAmt310365
IRS990/OtherRevenueMiscGrp/Desc0RELIEF FUND SUPPLEMENT
IRS990/OtherRevenueMiscGrp/Desc1SALES TAX REFUND
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt03341
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt17668
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt03341
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt17668
IRS990/OtherRevenueTotalAmt011009
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0175888
IRS990/OtherSalariesAndWagesGrp/TotalAmt0175888
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt018646
IRS990/PayrollTaxesGrp/TotalAmt018646
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt03101
IRS990/PensionPlanContributionsGrp/TotalAmt03101
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0HENDERSON COUNTY
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0636464
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0636464
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt020785
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0827
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0354560
IRS990/PYOtherRevenueAmt08934
IRS990/PYProgramServiceRevenueAmt0620073
IRS990/PYRevenuesLessExpensesAmt057579
IRS990/PYSalariesCompEmpBnftPaidAmt0238480
IRS990/PYTotalExpensesAmt0593040
IRS990/PYTotalRevenueAmt0650619
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt05052
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt021971
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt020785
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt022043
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt020244
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt020315
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0105358
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0908
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0827
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0617
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt01851
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt02003
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt06206
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt011009
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt08934
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt010119
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt014889
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt045019
IRS990ScheduleA/OtherIncome170Grp/TotalAmt089970
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.96780
IRS990ScheduleA/PublicSupportPY170Pct00.96420
IRS990ScheduleA/PublicSupportTotal170Amt02892824
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearAmt0636464
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus1YearAmt0620073
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus2YearsAmt0507577
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus3YearsAmt0511066
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus4YearsAmt0512286
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt02787466
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0658435
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0640858
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0529620
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0531310
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0532601
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02892824
IRS990ScheduleA/TotalSupportAmt02989000
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01636167
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01636167
IRS990ScheduleD/EquipmentGrp/BookValueAmt01517033
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01517033
IRS990ScheduleD/LandGrp/BookValueAmt0175000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0175000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0-1634464
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01730409
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt095945
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01693736
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THROUGH NOMINATIONS FROM THE FLOOR AND MAJORITY APPROVAL FOR EACH POSITION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ONLY ITEM REQUIRING FULL MEMBERSHIP APPROVAL IS ANY CHANGE IN THE BY-LAWS. ALL OTHER ITEMS ARE APPROVED ONLY BY BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CPA MEETS WITH THE CHIEF, TREASURER AND/OR OTHER BOARD MEMBERS BEFORE FINALIZING TAX RETURNS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ANY COMPLAINT OR DISCOVERY GOES BFORE THE BOARD OF DIRECTORS PRIVATELY TO DISCUSS SUCH ISSUES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ERFORMANCE IS REVIEWED ANNUALLY BY THE BOARD OF DIRECTORS AND COMPENSATION ADJUST BASED UPON THAT REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL ORGANIZATION DOCUMENTS ARE OPEN TO THE PUBLIC UPON REQUEST IMMEDIATELY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ROUNDING = $1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Changes In Net Assets Or Fund Balances - Other Increases
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt028198
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt031555
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02488291
IRS990/TotalAssetsEOYAmt02426037
IRS990/TotalAssetsGrp/BOYAmt02488291
IRS990/TotalAssetsGrp/EOYAmt02426037
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt021971

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