Civic Intelligence

Duffield Volunteer Fire and Rescue

EIN 23-7443111 • 501(c)3 • Duffield, VA

Profile

Volunteer fire department and rescue squad that serves the immediate community and surrounding areas

PO Box 297Duffield, VA 24244
Siviq Scores

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

Liabilities / Assets

70th percentile

0.14x

Higher debt load relative to assets than 70% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

77th percentile

0.20x

Higher debt load relative to revenue than 77% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

10th percentile

-34%

Higher net margin than 10% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

13th percentile

-19%

Faster asset growth than 13% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2024

Revenue Growth

11th percentile

-31%

Faster revenue growth than 11% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2024

Assets

Down

$835,235

Down $201,540 (-19%) from 2023

Liabilities

Down

$113,243

Down $7,716 (-6.4%) from 2023

Net Assets

Down

$721,992

Down $193,824 (-21%) from 2023

Revenue

Up

$563,130

Up $8,684 (+1.6%) from 2023

Expenses

Down

$756,954

Down $32,168 (-4.1%) from 2023

Net Income

Up

-$193,824

Up $40,852 (+17%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $41,174Liabilities 2011: $41,174Net Assets 2011: $02011Assets 2012: $19,944Liabilities 2012: $19,944Net Assets 2012: $02012Assets 2014: $746,846Liabilities 2014: $123,155Net Assets 2014: $623,6912014Assets 2015: $558,378Liabilities 2015: $141,530Net Assets 2015: $416,8482015Assets 2016: $510,001Liabilities 2016: $166,782Net Assets 2016: $343,2192016Assets 2017: $459,280Liabilities 2017: $143,191Net Assets 2017: $316,0892017Assets 2018: $437,512Liabilities 2018: $124,155Net Assets 2018: $313,3572018Assets 2019: $489,630Liabilities 2019: $134,318Net Assets 2019: $355,3122019Assets 2020: $781,668Liabilities 2020: $173,690Net Assets 2020: $607,9782020Assets 2021: $876,764Liabilities 2021: $153,130Net Assets 2021: $723,6342021Assets 2022: $1,275,905Liabilities 2022: $131,016Net Assets 2022: $1,144,8892022Assets 2023: $1,036,775Liabilities 2023: $120,959Net Assets 2023: $915,8162023Assets 2024: $835,235Liabilities 2024: $113,243Net Assets 2024: $721,9922024

Highlighted filing

2024

Assets$835,235
Liabilities$113,243
Net Assets$721,992

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $348,0902011Expenses 2012: $334,7462012Revenue 2014: $361,791Expenses 2014: $291,316Net Income 2014: $70,4752014Revenue 2015: $591,234Expenses 2015: $402,196Net Income 2015: $189,0382015Revenue 2016: $435,418Expenses 2016: $509,047Net Income 2016: -$73,6292016Revenue 2017: $487,940Expenses 2017: $515,070Net Income 2017: -$27,1302017Revenue 2018: $470,332Expenses 2018: $473,064Net Income 2018: -$2,7322018Revenue 2019: $539,084Expenses 2019: $498,249Net Income 2019: $40,8352019Revenue 2020: $749,471Expenses 2020: $496,805Net Income 2020: $252,6662020Revenue 2021: $713,370Expenses 2021: $597,714Net Income 2021: $115,6562021Revenue 2022: $1,184,295Expenses 2022: $763,040Net Income 2022: $421,2552022Revenue 2023: $554,446Expenses 2023: $789,122Net Income 2023: -$234,6762023Revenue 2024: $563,130Expenses 2024: $756,954Net Income 2024: -$193,8242024

Highlighted filing

2024

Revenue$563,130
Expenses$756,954
Net Income-$193,824

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 7, 2025
Return Version
2024v5.1
Gross Receipts
$563,130
Mission and Program Overview

Mission

Volunteer fire department and rescue squad that serves the immediate community and surrounding areas

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$935,512$753,581▼ $181,931
Pd in Cap Srpls Land Bldg Eqp Fund$814,553$640,338▼ $174,215
Rtn Earn Endowment Incm Other Fnds$101,263$81,654▼ $19,609
Cash and Non-Interest-Bearing Accounts$78,333$78,484▲ $151
Savings and Temporary Cash Investments$22,930$3,170▼ $19,760
Total Assets$1,036,775$835,235▼ $201,540
Liabilities
Mortgage Notes Payable Secured by Investment Property$120,959$113,243▼ $7,716
Total Liabilities$120,959$113,243▼ $7,716
Net Assets / Fund Balance
Total Net Assets Fund Balance$915,816$721,992▼ $193,824
Total Liabilities and Net Assets / Fund Balance$1,036,775$835,235▼ $201,540

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$546,191$1,720,595$2,266,786
Buildings$167,390$104,610$272,000
Land$40,000-$40,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Russell ProctorAsst Chief
Tony BowenChaplain
Roger CarterChief
Scott JerrellDeputy Chief
Justin ThompsonFire Captain
Kevin ClarkFire Lt
Larry SonsFire Lt Station 1
Roy BerryFire Lt Station 2
Carl FrazierFire Lt Station 3
James ByrdRescue Captain
Allison LawsonSecretary
Rebecca LaneTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$319,826
Program Service Revenue
$243,245
Investment Income
$59
Other Revenue
$0
All Other Contributions
$10,000
Change in Net Assets
$-193,824
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$449,638
Salaries, Compensation, and Employee Benefits$306,716
Total Fundraising Expense$6,148
Grants and Similar Amounts Paid$600
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$218,183--$218,183
Other Salaries and Wages$154,376--$154,376
Payroll Taxes$80,791--$80,791
Current Officers, Directors, Trustees, and Key Employees$71,549--$71,549
Insurance$53,777--$53,777
Occupancy$22,308--$22,308
Fees for Services Other$17,170--$17,170
Other Expenses$15,987--$15,987
All Other Expenses$7,442-$6,148$13,590
Interest$9,555--$9,555
Office Expenses$6,591--$6,591
Fees for Services Accounting$3,852--$3,852
Advertising$983--$983
Grants to Domestic Orgs$600--$600
Travel$217--$217
Total Functional Expenses$750,806$0$6,148$756,954
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
Backup withholding compliance
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
No
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 governing body review Part VI line 11

A meeting is called to distribute copies of form 990 and to review and answer any questions the officers may present

Conflict of interest policy compliance Part VI line 12C

The organization regularly and consistently monitors and enforces compliance with the conflict of interest policy through their scheduled meetings

Governing documents etc available to public Part VI line 19

The organization makes its governing documents, conflict of interest policy an d financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Duffield Volunteer Fire and Rescue
EIN
23-7443111
In Care Of
% ROGER CARTER
Phone
2764312760
Address
PO BOX 297, DUFFIELD, VA 24244

Signing Officer

Name
Roger Carter
Title
Chief
Phone
4234160025
Signed
2025-06-07
Discuss with paid preparer
No

Organization Details

Formed
1972
Legal Domicile
Va
Voting Board Members
0
Independent Board Members
0
Employees
20

Preparer

Firm
Dianna Grizzle
Address
164 Wilmeth Street, Weber City, VA 24290
Preparer
Dianna Grizzle
Phone
2766904807
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

Accounting/Bookkeeping Error - in transit expenses counted twice

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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A MEETING IS CALLED TO DISTRIBUTE COPIES OF FORM 990 AND TO REVIEW AND ANSWER ANY QUESTIONS THE OFFICERS MAY PRESENT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY THROUGH THEIR SCHEDULED MEETINGS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AN D FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Accounting/Bookkeeping Error - in transit expenses counted twice
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Explanation of other changes in net assets or fund balances Part XI line 9
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ReturnHeader/BusinessOfficerGrp/PersonNm0ROGER CARTER
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ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0DUFFIELD VOLUNTEER FIRE AND RESCUE
ReturnHeader/Filer/BusinessNameControlTxt0DUFF
ReturnHeader/Filer/EIN0237443111
ReturnHeader/Filer/InCareOfNm0% ROGER CARTER
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