Civic Intelligence

Shanghai Volunteer Fire Department

EIN 23-7389967 • 501(c)3 • Shelby, NC

Profile

Provide fire protection and education services

1609 Burke RdShelby, NC 28152

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

24th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

NTEE M24 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

24th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

NTEE M24 • $1M-$5M nonprofits • Source year 2024

Net Margin

81st percentile

42%

Higher net margin than 81% of similar nonprofits.

NTEE M24 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

93rd percentile

$32,072

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 3.5% of source-year revenue.

NTEE M24 • $1M-$5M nonprofits • Source year 2024

Asset Growth

88th percentile

27%

Faster asset growth than 88% of similar nonprofits.

NTEE M24 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

92nd percentile

69%

Faster revenue growth than 92% of similar nonprofits.

NTEE M24 • $1M-$5M nonprofits • Annualized from 2023 to 2024

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

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$2.0M$1.5M$1.0M$500K$0Assets 2013: $241,773Liabilities 2013: $212,954Net Assets 2013: $28,8192013Assets 2014: $241,809Liabilities 2014: $145,772Net Assets 2014: $96,0372014Assets 2020: $543,972Liabilities 2020: $0Net Assets 2020: $543,9722020Assets 2021: $702,511Liabilities 2021: $0Net Assets 2021: $702,5112021Assets 2022: $1,321,389Liabilities 2022: $0Net Assets 2022: $1,321,3892022Assets 2023: $1,430,433Liabilities 2023: $2,842Net Assets 2023: $1,427,5912023Assets 2024: $1,811,845Liabilities 2024: $0Net Assets 2024: $1,811,8452024

Highlighted filing

2024

Assets$1,811,845
Liabilities$0
Net Assets$1,811,845

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2013: $250,171Expenses 2013: $207,026Net Income 2013: $43,1452013Revenue 2014: $197,650Expenses 2014: $130,432Net Income 2014: $67,2182014Revenue 2020: $503,888Expenses 2020: $609,570Net Income 2020: -$105,6822020Revenue 2021: $532,831Expenses 2021: $374,292Net Income 2021: $158,5392021Revenue 2022: $1,047,442Expenses 2022: $453,638Net Income 2022: $593,8042022Revenue 2023: $544,791Expenses 2023: $438,588Net Income 2023: $106,2032023Revenue 2024: $923,036Expenses 2024: $538,785Net Income 2024: $384,2512024

Highlighted filing

2024

Revenue$923,036
Expenses$538,785
Net Income$384,251

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.0
Gross Receipts
$923,036
Mission and Program Overview

Mission

Provide fire services and educate the public in fire safety

Provide fire protection and education services

Balance Sheet Detail
LineBeginningEndChange
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 Categories

AssetBook ValueDepreciationBasis
Equipment$225,161$3,132,672$3,357,833
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Justin WilliamsCaptainPT$32,072$32,072
James QueenChiefPT$14,741$14,741
Landon CulbertsonBoard MemberPT$11,441$11,441
Luke CarrBoard MemberPT$9,930$9,930
David DoddDeputy Chie-$7,646$7,646
Lane ParkerAsst. SecretPT$2,838$2,838
Doyle McswainBoard Member-$582$582
Floyd Queen JrTreasurer/se-$533$533

Board Members and Trustees

NameTitle
Dennis HamrickChairman
Ford GlennVice Chairma
Rickey LedbetterBoard Member
Sara TongelBoard Member
Vick BridgesBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$894,979
Program Service Revenue
$0
Investment Income
$23,253
Other Revenue
$4,804
All Other Contributions
$644,979
Change in Net Assets
$384,251
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
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
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

James queen floyd queen chief treas/sec son - father

Form 990, Page 6, Part VI, Line 11B

Reviewed by appointed board member/officer before transmission

Form 990, Page 6, Part VI, Line 12C

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.

Form 990, Page 6, Part VI, Line 15B

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.

Form 990, Page 6, Part VI, Line 19

All documents are available upon request

Filing and Contact Details

Filer

Filer Name
Shanghai Volunteer Fire Department
EIN
23-7389967
Phone
7044721230
Address
1609 BURKE RD, SHELBY, NC 28152

Signing Officer

Name
James Queen
Title
Chief
Phone
7044721230
Signed
2025-11-17

Organization Details

Principal Officer
James Queen
Formed
1959
Legal Domicile
Nc
Voting Board Members
10
Independent Board Members
10
Employees
28

Preparer

Firm
Gale S Elmore CPA
Address
201 S WASHINGTON ST STE 101, SHELBY, NC 28150
Preparer
Gale S Elmore CPA
Phone
7044801331
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

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

Form 990, Part XI, Line 9

Book / tax depreciation difference 3

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0894979
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0544578
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01047349
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0532831
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt03019737
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt028363
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt03019737
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0894979
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0544578
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01047349
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0532831
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03019737
IRS990ScheduleA/TotalSupportAmt03019737
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0225161
IRS990ScheduleD/EquipmentGrp/DepreciationAmt03132672
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt03357833
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0225161
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0JAMES QUEEN FLOYD QUEEN CHIEF TREAS/SEC SON - FATHER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1REVIEWED BY APPOINTED BOARD MEMBER/OFFICER BEFORE TRANSMISSION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2INTERESTED 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/ExplanationTxt3CLEVELAND 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/ExplanationTxt4ALL DOCUMENTS ARE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5MISC 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/ExplanationTxt6BOOK / TAX DEPRECIATION DIFFERENCE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01430433
IRS990/TotalAssetsEOYAmt01811845
IRS990/TotalAssetsGrp/BOYAmt01430433
IRS990/TotalAssetsGrp/EOYAmt01811845
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0894979
IRS990/TotalEmployeeCnt028
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0538785
IRS990/TotalFunctionalExpensesGrp/TotalAmt0538785
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02842
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt02842
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01427591
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01811845
IRS990/TotalProgramServiceExpensesAmt0538785
IRS990/TotalReportableCompFromOrgAmt079783
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt028057
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0923036
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01430433
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01811845
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01611 BURKE RD
IRS990/USAddress/CityNm0SHELBY
IRS990/USAddress/StateAbbreviationCd0NC
IRS990/USAddress/ZIPCd028152
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES QUEEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHIEF
ReturnHeader/BusinessOfficerGrp/PhoneNum07044721230
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SHANGHAI VOLUNTEER FIRE DEPARTMENT
ReturnHeader/Filer/BusinessNameControlTxt0SHAN
ReturnHeader/Filer/EIN0237389967
ReturnHeader/Filer/PhoneNum07044721230
ReturnHeader/Filer/USAddress/AddressLine1Txt01609 BURKE RD
ReturnHeader/Filer/USAddress/CityNm0SHELBY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NC
ReturnHeader/Filer/USAddress/ZIPCd028152
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0562280881
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GALE S ELMORE CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0201 S WASHINGTON ST STE 101
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SHELBY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd028150
ReturnHeader/PreparerPersonGrp/PhoneNum07044801331
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GALE S ELMORE CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-11-17T09:59:28-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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