Liabilities / Assets
24th percentile
Tied with the lowest-debt nonprofits in its peer group.
EIN 23-7389967 • 501(c)3 • Shelby, NC
Profile
Provide fire protection and education services
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
24th percentile
Tied with the lowest-debt nonprofits in its peer group.
Liabilities / Revenue
24th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
81st percentile
Higher net margin than 81% of similar nonprofits.
Top Officer Pay
93rd percentile
Higher top officer pay than 93% of similar nonprofits.
Top officer pay equals 3.5% of source-year revenue.
Asset Growth
88th percentile
Faster asset growth than 88% of similar nonprofits.
Revenue Growth
92nd percentile
Faster revenue growth than 92% of similar nonprofits.
Assets
Up$1,811,845
Up $381,412 (+27%) from 2023
Liabilities
Down$0
Down $2,842 (-100%) from 2023
Net Assets
Up$1,811,845
Up $384,254 (+27%) from 2023
Revenue
Up$923,036
Up $378,245 (+69%) from 2023
Expenses
Up$538,785
Up $100,197 (+23%) from 2023
Net Income
Up$384,251
Up $278,048 (+262%) from 2023
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
Provide fire services and educate the public in fire safety
Provide fire protection and education services
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $1,269,656 | $1,584,501 | ▲ $314,845 |
| Land, Buildings, and Equipment, Net | $158,594 | $225,161 | ▲ $66,567 |
| Total Assets | $1,430,433 | $1,811,845 | ▲ $381,412 |
| Other Assets Total | $2,183 | $2,183 | → $0 |
| Liabilities | |||
| Other Liabilities | $2,842 | - | - |
| Total Liabilities | $2,842 | $0 | ▼ $2,842 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $1,427,591 | $1,811,845 | ▲ $384,254 |
| Total Net Assets Fund Balance | $1,427,591 | $1,811,845 | ▲ $384,254 |
| Total Liabilities and Net Assets / Fund Balance | $1,430,433 | $1,811,845 | ▲ $381,412 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $225,161 | $3,132,672 | $3,357,833 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Justin Williams | Captain | PT | $32,072 | $32,072 |
| James Queen | Chief | PT | $14,741 | $14,741 |
| Landon Culbertson | Board Member | PT | $11,441 | $11,441 |
| Luke Carr | Board Member | PT | $9,930 | $9,930 |
| David Dodd | Deputy Chie | - | $7,646 | $7,646 |
| Lane Parker | Asst. Secret | PT | $2,838 | $2,838 |
| Doyle Mcswain | Board Member | - | $582 | $582 |
| Floyd Queen Jr | Treasurer/se | - | $533 | $533 |
| Name | Title |
|---|---|
| Dennis Hamrick | Chairman |
| Ford Glenn | Vice Chairma |
| Rickey Ledbetter | Board Member |
| Sara Tongel | Board Member |
| Vick Bridges | Board Member |
| Line Item | Amount |
|---|---|
| Other Expenses | $372,782 |
| Salaries, Compensation, and Employee Benefits | $166,003 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $153,372 | - | - | $153,372 |
| All Other Expenses | $54,128 | - | - | $54,128 |
| Fees for Services Other | $41,772 | - | - | $41,772 |
| Occupancy | $37,489 | - | - | $37,489 |
| Depreciation Depletion | $36,785 | - | - | $36,785 |
| Insurance | $32,099 | - | - | $32,099 |
| Other Expenses | $27,426 | - | - | $27,426 |
| Fees for Services Accounting | $19,800 | - | - | $19,800 |
| Payroll Taxes | $12,631 | - | - | $12,631 |
| Office Expenses | $8,757 | - | - | $8,757 |
| Fees for Services Legal | $125 | - | - | $125 |
| Total Functional Expenses | $538,785 | $0 | $0 | $538,785 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“James queen floyd queen chief treas/sec son - father”
“Reviewed by appointed board member/officer before transmission”
“Interested person may make a presentation at the board meeting, but after the presentation, he/she shall leave the meeting during the discussion of or vote on the transaction or arrangement involving the possible conflict. The chairperson shall appoint a disinterested person or committee to investigate substitutes to the proposed transaction or arrangement. After exercising due diligence, the board shall determine whether this fire department can obtain with reasonable efforts a more beneificial transaction or arrangement from a person or entity that would not give rise to a conflict of interest. If a more advantageous transaction or arrangement is not reasonably possible under the circumstances not producing a conflict, the board shall determine by a majority vote of the disinterested person(s) whether the transaction or arrangement is in this fire department's best interest. If the board has reasonable cause to believe another member has failed to disclose actual or possible conflicts of interest, the board shall inform the member of the basis for such belief and afford the member an opportunity to explain the alleged failure to disclose. If, after hearing the member's response and after making further investigation as warranted by the circumstances, the board determines the member has failed to disclose an actual or possible conflict, it shall take appropriate disciplinary and corrective action.”
“Cleveland county provides funding for the hourly wages of the members and sets the rates. 15/call stipend. Firefighters are voted into the department by the membership for a 6 month probation, full membership voted on after probation. Employees are hired by the chief all members are eligible for pay per call. Directors submit an interest form that is voted on by the department membership in december of each year.”
“All documents are available upon request”
“Misc operation supplies 16,188 0 0 equip maint 5,412 0 0 community outreach 4,949 0 0 fire hydrants 4,798 0 0 small tools 3,888 0 0 awards & certificates 3,188 0 0 meals 2,572 0 0 miscellaneous labor 2,310 0 0 memberships & dues 1,366 0 0 christmas party 1,317 0 0 fundraising exp 1,107 0 0 firemans fund exp 1,009 0 0 state retirement program 840 0 0 inspections 776 0 0 reimbursements 720 0 0 medical supplies 679 0 0 peloton membership 611 0 0 flowers 518 0 0 charitable contributions 500 0 0 bereavement 500 0 0 snacks 408 0 0 training 360 0 0 finance charge 112 0 0 total 54,128 0 0”
“Book / tax depreciation difference 3”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | PROVIDE FIRE PROTECTION AND EDUCATION SERVICES |
| IRS990/AllOtherContributionsAmt | 0 | 644979 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 54128 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 54128 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | GALE S ELMORE CPA |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 7044801331 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 201 S WASHINGTON STREET ST 101 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | SHELBY |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NC |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 28150 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 1269656 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 1584501 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 894979 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 23253 |
| IRS990/CYOtherExpensesAmt | 0 | 372782 |
| IRS990/CYOtherRevenueAmt | 0 | 4804 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 384251 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 166003 |
| IRS990/CYTotalExpensesAmt | 0 | 538785 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 923036 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 36785 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 36785 |
| IRS990/Desc | 0 | FIREFIGHTING AND FIRE PREVENTION EDUCATION TO THE GENERAL PUBLIC |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 28 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | false |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 538785 |
| IRS990/FamilyOrBusinessRlnInd | 0 | true |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 19800 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 19800 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 125 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 125 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 41772 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 41772 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 30.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 30.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | JUSTIN WILLIAMS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | JAMES QUEEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | LANDON CULBERTSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | LUKE CARR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | DAVID DODD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | LANE PARKER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | DOYLE MCSWAIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | FLOYD QUEEN JR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | VICK BRIDGES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | FORD GLENN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | DENNIS HAMRICK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | RICKEY LEDBETTER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | SARA TONGEL |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 32072 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 14741 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 11441 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 9930 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 7646 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 2838 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 582 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 533 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | CAPTAIN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | CHIEF |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DEPUTY CHIE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | ASST. SECRET |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | TREASURER/SE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | VICE CHAIRMA |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | CHAIRMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | BOARD MEMBER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormationYr | 0 | 1959 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 10 |
| IRS990/GovernmentGrantsAmt | 0 | 250000 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 923036 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 10 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 32099 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 32099 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 23253 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 23253 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 4 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 3132672 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 158594 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 225161 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 3357833 |
| IRS990/LegalDomicileStateCd | 0 | NC |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 86 |
| IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt | 0 | 86 |
| IRS990/MissionDesc | 0 | PROVIDE FIRE PROTECTION AND EDUCATION SERVICES |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1427591 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1811845 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1427591 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1811845 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 37489 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 37489 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 8757 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 8757 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 2183 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 2183 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 3 |
| IRS990/OtherExpensesGrp/Desc | 0 | TURN OUT GEAR |
| IRS990/OtherExpensesGrp/Desc | 1 | RADIO LEASE |
| IRS990/OtherExpensesGrp/Desc | 2 | APPARATUS REPAIRS |
| IRS990/OtherExpensesGrp/Desc | 3 | APPARATUS MAINT |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 43650 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 40903 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 29848 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 27426 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 43650 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 40903 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 29848 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 27426 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 2842 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | OTHER INCOME |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | SHADYSIDE STANDBY |
| IRS990/OtherRevenueMiscGrp/Desc | 2 | SNACK BAR |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 3110 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 1 | 1200 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 2 | 408 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 3110 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 1200 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 2 | 408 |
| IRS990/OtherRevenueTotalAmt | 0 | 4804 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 153372 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 153372 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 12631 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 12631 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | JAMES QUEEN |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 544578 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 213 |
| IRS990/PYOtherExpensesAmt | 0 | 288790 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 106203 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 149798 |
| IRS990/PYTotalExpensesAmt | 0 | 438588 |
| IRS990/PYTotalRevenueAmt | 0 | 544791 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 384251 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | JAMES QUEEN FLOYD QUEEN CHIEF TREAS/SEC SON - FATHER |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | REVIEWED BY APPOINTED BOARD MEMBER/OFFICER BEFORE TRANSMISSION |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | INTERESTED PERSON MAY MAKE A PRESENTATION AT THE BOARD MEETING, BUT AFTER THE PRESENTATION, HE/SHE SHALL LEAVE THE MEETING DURING THE DISCUSSION OF OR VOTE ON THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT. THE CHAIRPERSON SHALL APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE SUBSTITUTES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER EXERCISING DUE DILIGENCE, THE BOARD SHALL DETERMINE WHETHER THIS FIRE DEPARTMENT CAN OBTAIN WITH REASONABLE EFFORTS A MORE BENEIFICIAL TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER THE CIRCUMSTANCES NOT PRODUCING A CONFLICT, THE BOARD SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED PERSON(S) WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THIS FIRE DEPARTMENT'S BEST INTEREST. IF THE BOARD HAS REASONABLE CAUSE TO BELIEVE ANOTHER MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, THE BOARD SHALL INFORM THE MEMBER OF THE BASIS FOR SUCH BELIEF AND AFFORD THE MEMBER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF, AFTER HEARING THE MEMBER'S RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE BOARD DETERMINES THE MEMBER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | CLEVELAND COUNTY PROVIDES FUNDING FOR THE HOURLY WAGES OF THE MEMBERS AND SETS THE RATES. 15/CALL STIPEND. FIREFIGHTERS ARE VOTED INTO THE DEPARTMENT BY THE MEMBERSHIP FOR A 6 MONTH PROBATION, FULL MEMBERSHIP VOTED ON AFTER PROBATION. EMPLOYEES ARE HIRED BY THE CHIEF ALL MEMBERS ARE ELIGIBLE FOR PAY PER CALL. DIRECTORS SUBMIT AN INTEREST FORM THAT IS VOTED ON BY THE DEPARTMENT MEMBERSHIP IN DECEMBER OF EACH YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | ALL DOCUMENTS ARE AVAILABLE UPON REQUEST |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | MISC OPERATION SUPPLIES 16,188 0 0 EQUIP MAINT 5,412 0 0 COMMUNITY OUTREACH 4,949 0 0 FIRE HYDRANTS 4,798 0 0 SMALL TOOLS 3,888 0 0 AWARDS & CERTIFICATES 3,188 0 0 MEALS 2,572 0 0 MISCELLANEOUS LABOR 2,310 0 0 MEMBERSHIPS & DUES 1,366 0 0 CHRISTMAS PARTY 1,317 0 0 FUNDRAISING EXP 1,107 0 0 FIREMANS FUND EXP 1,009 0 0 STATE RETIREMENT PROGRAM 840 0 0 INSPECTIONS 776 0 0 REIMBURSEMENTS 720 0 0 MEDICAL SUPPLIES 679 0 0 PELOTON MEMBERSHIP 611 0 0 FLOWERS 518 0 0 CHARITABLE CONTRIBUTIONS 500 0 0 BEREAVEMENT 500 0 0 SNACKS 408 0 0 TRAINING 360 0 0 FINANCE CHARGE 112 0 0 TOTAL 54,128 0 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | BOOK / TAX DEPRECIATION DIFFERENCE 3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 6, PART VI, LINE 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART IX, LINE 24E |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART XI, LINE 9 |
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| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JAMES QUEEN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | CHIEF |
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| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-17 |
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| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | GALE S ELMORE CPA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 201 S WASHINGTON ST STE 101 |
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| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-17 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | GALE S ELMORE CPA |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2025-11-17T09:59:28-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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