Civic Intelligence

Julian Fire and Rescue Inc

EIN 51-0185386 • 501(c)3 • Julian, NC

Profile

To provide fire protection services for residents of the julian, north carolina community and surrounding area.

4317 Folger RoadJulian, NC 27283

n/A

Siviq Scores

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

Liabilities / Assets

48th percentile

0.06x

Higher debt load relative to assets than 48% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

50th percentile

0.08x

Higher debt load relative to revenue than 50% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

94th percentile

67%

Higher net margin than 94% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

52nd percentile

$63,419

Higher top officer pay than 52% of similar nonprofits.

Top officer pay equals 3.2% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

95th percentile

117%

Faster asset growth than 95% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

97th percentile

321%

Faster revenue growth than 97% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets48th percentile

Assets

Up

$2,708,052

Up $1,458,929 (+117%) from 2024

Liabilities

Up

$149,658

Up $140,333 (+1505%) from 2024

Net Assets

Up

$2,558,394

Up $1,318,596 (+106%) from 2024

Operations
Liabilities / Revenue50th percentileNet Margin94th percentile

Revenue

Up

$1,962,244

Up $1,496,548 (+321%) from 2024

Expenses

Up

$648,048

Up $261,432 (+68%) from 2024

Net Income

Up

$1,314,196

Up $1,235,116 (+1562%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth95th percentile

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

$3.0M$2.0M$1.0M$0Assets 2011: $1,388,298Liabilities 2011: $2,269Net Assets 2011: $1,386,0292011Assets 2012: $1,358,072Liabilities 2012: $4,831Net Assets 2012: $1,353,2412012Assets 2013: $1,415,070Liabilities 2013: $111,197Net Assets 2013: $1,303,8732013Assets 2014: $1,324,608Liabilities 2014: $108,756Net Assets 2014: $1,215,8522014Assets 2015: $1,229,422Liabilities 2015: $86,741Net Assets 2015: $1,142,6812015Assets 2016: $1,208,075Liabilities 2016: $63,060Net Assets 2016: $1,145,0152016Assets 2017: $1,148,880Liabilities 2017: $42,869Net Assets 2017: $1,106,0112017Assets 2018: $1,137,042Liabilities 2018: $25,069Net Assets 2018: $1,111,9732018Assets 2019: $1,072,234Liabilities 2019: $4,632Net Assets 2019: $1,067,6022019Assets 2020: $1,040,796Liabilities 2020: $4,984Net Assets 2020: $1,035,8122020Assets 2021: $1,067,299Liabilities 2021: $6,853Net Assets 2021: $1,060,4462021Assets 2022: $1,119,198Liabilities 2022: $18,716Net Assets 2022: $1,100,4822022Assets 2023: $1,191,937Liabilities 2023: $31,219Net Assets 2023: $1,160,7182023Assets 2024: $1,249,123Liabilities 2024: $9,325Net Assets 2024: $1,239,7982024Assets 2025: $2,708,052Liabilities 2025: $149,658Net Assets 2025: $2,558,3942025

Highlighted filing

2025

Assets$2,708,052
Liabilities$149,658
Net Assets$2,558,394
Open 2025 Filing

Operations Trend

Revenue Growth97th percentile

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

$2.0M$1.0M$0-$1.0MRevenue 2011: $165,279Expenses 2011: $194,834Net Income 2011: -$29,5552011Revenue 2012: $169,239Expenses 2012: $202,027Net Income 2012: -$32,7882012Revenue 2013: $192,910Expenses 2013: $247,703Net Income 2013: -$54,7932013Revenue 2014: $161,884Expenses 2014: $249,905Net Income 2014: -$88,0212014Revenue 2015: $165,448Expenses 2015: $242,269Net Income 2015: -$76,8212015Revenue 2016: $217,785Expenses 2016: $215,451Net Income 2016: $2,3342016Revenue 2017: $204,600Expenses 2017: $243,604Net Income 2017: -$39,0042017Revenue 2018: $222,010Expenses 2018: $216,048Net Income 2018: $5,9622018Revenue 2019: $232,456Expenses 2019: $276,827Net Income 2019: -$44,3712019Revenue 2020: $251,139Expenses 2020: $282,929Net Income 2020: -$31,7902020Revenue 2021: $262,423Expenses 2021: $237,789Net Income 2021: $24,6342021Revenue 2022: $314,657Expenses 2022: $274,621Net Income 2022: $40,0362022Revenue 2023: $343,375Expenses 2023: $283,139Net Income 2023: $60,2362023Revenue 2024: $465,696Expenses 2024: $386,616Net Income 2024: $79,0802024Revenue 2025: $1,962,244Expenses 2025: $648,048Net Income 2025: $1,314,1962025

Highlighted filing

2025

Revenue$1,962,244
Expenses$648,048
Net Income$1,314,196
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,708,052
Liabilities
$149,658
Net assets
$2,558,394
Revenue
$1,962,244
Expenses
$648,048
Net income
$1,314,196
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.71$0.15$2.56$1.96$0.65$1.31
2024Detailed filing. Detailed filing data is available for this year.$1.25$0.01$1.24$0.47$0.39$0.08
2023Detailed filing. Detailed filing data is available for this year.$1.19$0.03$1.16$0.34$0.28$0.06
2022Detailed filing. Detailed filing data is available for this year.$1.12$0.02$1.10$0.31$0.27$0.04
2021Detailed filing. Detailed filing data is available for this year.$1.07$0.01$1.06$0.26$0.24$0.02
2020Detailed filing. Detailed filing data is available for this year.$1.04$0.00$1.04$0.25$0.28$0.03
2019Detailed filing. Detailed filing data is available for this year.$1.07$0.00$1.07$0.23$0.28$0.04
2018Detailed filing. Detailed filing data is available for this year.$1.14$0.03$1.11$0.22$0.22$0.01
2017Detailed filing. Detailed filing data is available for this year.$1.15$0.04$1.11$0.20$0.24$0.04
2016Detailed filing. Detailed filing data is available for this year.$1.21$0.06$1.15$0.22$0.22$0.00
2015Summary only. Only limited summary data is available for this year.$1.23$0.09$1.14$0.17$0.24$0.08
2014Summary only. Only limited summary data is available for this year.$1.32$0.11$1.22$0.16$0.25$0.09
2013Summary only. Only limited summary data is available for this year.$1.42$0.11$1.30$0.19$0.25$0.05
2012Summary only. Only limited summary data is available for this year.$1.36$0.00$1.35$0.17$0.20$0.03
2011Summary only. Only limited summary data is available for this year.$1.39$0.00$1.39$0.17$0.19$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 24, 2025
Return Version
2024v5.2
Gross Receipts
$1,962,244
Mission and Program Overview

Mission

To provide fire protection services for residents of the julian, north carolina community and surrounding area.

To provide fire protection services for residents of julian, north carolina community and surrounding area

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$0$1,219,750▲ $1,219,750
Land, Buildings, and Equipment, Net$450,783$773,377▲ $322,594
Cash and Non-Interest-Bearing Accounts$746,234$632,481▼ $113,753
Accounts Receivable$2,873$44,439▲ $41,566
Savings and Temporary Cash Investments$31,963$34,327▲ $2,364
Prepaid Expenses and Deferred Charges$17,270$3,678▼ $13,592
Total Assets$1,249,123$2,708,052▲ $1,458,929
Liabilities
Unsecured Notes Loans Payable$0$118,049▲ $118,049
Accounts Payable and Accrued Expenses$9,325$31,609▲ $22,284
Total Liabilities$9,325$149,658▲ $140,333
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,207,835$2,524,067▲ $1,316,232
Net Assets With Donor Restrictions$31,963$34,327▲ $2,364
Total Net Assets Fund Balance$1,239,798$2,558,394▲ $1,318,596
Total Liabilities and Net Assets / Fund Balance$1,249,123$2,708,052▲ $1,458,929

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$499,815$808,504$1,308,319
Buildings$273,562$382,862$656,424

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$31,963$2,333▲ $31-$34,327
2023$30,323$1,609▲ $31-$31,963
2022$28,979$1,328▲ $16-$30,323
2021$27,667$1,298▲ $14-$28,979
2020$27,653-▲ $14-$27,667
Compensation and Service Providers
Top Officer Pay52nd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Cameron ShepherdFire ChiefFT$63,419$63,419

Board Members and Trustees

NameTitle
Amy CoblePresident
Ellsworth Chase JrVice President
Eddie FreemanDirector
Ronald RobersonDirector
Susan DanielDirector
Ricky DodsonSecretary
Scott NiemanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,920,391
Program Service Revenue
$0
Investment Income
$38,156
Other Revenue
$3,697
All Other Contributions
$1,559
Change in Net Assets
$1,314,196

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,962,244
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$2,295
Total Revenue per Audited Statements
$1,964,539
Total Revenue per Form 990
$1,962,244
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$395,803
Other Expenses$252,245
Total Fundraising Expense$2,567
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$273,521$17,119-$290,640
Depreciation Depletion$79,490--$79,490
Current Officers, Directors, Trustees, and Key Employees$63,419--$63,419
Insurance$57,296$3,016-$60,312
Payroll Taxes$26,038$1,288-$27,326
Fees for Services Accounting$16,919--$16,919
All Other Expenses$12,273-$2,567$14,840
Other Employee Benefits$14,418--$14,418
Occupancy$9,274$1,030-$10,304
Other Expenses$8,940--$8,940
Information Technology$5,172--$5,172
Conferences and Meetings$3,751--$3,751
Fees for Service Investment Mgmnt Fees$2,105--$2,105
Office Expenses$1,087--$1,087
Total Functional Expenses$623,028$22,453$2,567$648,048

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$648,048
Expenses per Audited Statements$645,943
Total Expenses per Audited Statements$645,943
Expenses Not Reported on Financial Statements$2,105
Other Expense Adjustments$2,105
Expenses Not Reported on Form 990$0
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
Audit committee
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“The organization is a non-stock, non-profit corporation with members, organized under the laws of the state of north carolina. Membership qualification is governed by the corporation's by-laws.”

Form 990, Part VI, Section A, Line 7A

“Members elect the board of directors. The board of directors is solely responsible for the governance of the organization.”

Form 990, Part VI, Section B, Line 11B

“Copy provided to the governing board before filing; review by organization's treasurer.”

Form 990, Part VI, Section C, Line 19

“All governing documents, form 990, and financial statements are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Julian Fire and Rescue Inc
EIN
51-0185386
Phone
3366854201
Address
4317 FOLGER ROAD, JULIAN, NC 27283

Signing Officer

Name
Amy Coble
Title
President
Phone
3366854201
Signed
2025-11-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Amy Coble
Formed
1971
Legal Domicile
Nc
Voting Board Members
7
Independent Board Members
7
Employees
16
Volunteers
12

Preparer

Firm
Duncan Ashe Pa
Address
7900 MCCLOUD RD SUITE 101, GREENSBORO, NC 27409
Preparer
W Barth Ashe
Phone
3362856510
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“Income taxes the department is exempt from federal income tax under internal revenue code section 501(c)(3) and is not a private foundation under section 170(b)(1)(a)(vi). The department is also exempt from state income tax and, therefore, no provision for income tax has been made in the accompanying statement of activities. The department's federal return of organization exempt from income tax (form 990) for 2022 - 2024 are subject to examination by the irs, generally for three years after they were filed. The department accounts for income taxes in accordance with asc 740, accounting for uncertainty in income taxes. Asc 740 requires that a tax position be recognized or derecognized based on a "more likely than not" threshold. This applies to positions taken or expected to be taken in a tax return where there is uncertainty about whether a tax position will ultimately be sustained upon examination.the department has evaluated its tax positions and determined that it does not have any uncertain tax positions that meet the criteria under asc 740. Accordingly, the provisions of asc 740 did not have any impact on the accompanying financial statements.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Investment expenses not netted on irs form 990”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Investment expenses not netted on irs form 990”

Raw XML AppendixShowing 400 of 454 raw XML fields

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/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt09325
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt031609
IRS990/AccountsReceivableGrp/BOYAmt02873
IRS990/AccountsReceivableGrp/EOYAmt044439
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO PROVIDE FIRE PROTECTION SERVICES FOR RESIDENTS OF JULIAN, NORTH CAROLINA COMMUNITY AND SURROUNDING AREA
IRS990/AllOtherContributionsAmt01559
IRS990/AllOtherExpensesGrp/FundraisingAmt02567
IRS990/AllOtherExpensesGrp/ProgramServicesAmt012273
IRS990/AllOtherExpensesGrp/TotalAmt014840
IRS990/AuditCommitteeInd00
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0AMY COBLE
IRS990/BooksInCareOfDetail/PhoneNum03366854201
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt04317 FOLGER RD
IRS990/BooksInCareOfDetail/USAddress/CityNm0JULIAN
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NC
IRS990/BooksInCareOfDetail/USAddress/ZIPCd027283
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0746234
IRS990/CashNonInterestBearingGrp/EOYAmt0632481
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt063419
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt063419
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt03751
IRS990/ConferencesMeetingsGrp/TotalAmt03751
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt01920391
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt038156
IRS990/CYOtherExpensesAmt0252245
IRS990/CYOtherRevenueAmt03697
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt01314196
IRS990/CYSalariesCompEmpBnftPaidAmt0395803
IRS990/CYTotalExpensesAmt0648048
IRS990/CYTotalFundraisingExpenseAmt02567
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01962244
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ProgramServicesAmt079490
IRS990/DepreciationDepletionGrp/TotalAmt079490
IRS990/Desc0PROVIDED FIRE PROTECTION SERVICES FOR RESIDENTS OF THE JULIAN, NORTH CAROLINA COMMUNITY AND SURROUNDING AREA.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt031963
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt034327
IRS990/DonorRstrOrQuasiEndowmentsInd01
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt016
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0623028
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt016919
IRS990/FeesForServicesAccountingGrp/TotalAmt016919
IRS990/FeesForSrvcInvstMgmntFeesGrp/ProgramServicesAmt02105
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt02105
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt15.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt25.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt35.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt45.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt55.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt65.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt75.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd6X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/PersonNm0CAMERON SHEPHERD
IRS990/Form990PartVIISectionAGrp/PersonNm1ELLSWORTH CHASE JR
IRS990/Form990PartVIISectionAGrp/PersonNm2EDDIE FREEMAN
IRS990/Form990PartVIISectionAGrp/PersonNm3SCOTT NIEMAN
IRS990/Form990PartVIISectionAGrp/PersonNm4AMY COBLE
IRS990/Form990PartVIISectionAGrp/PersonNm5RICKY DODSON
IRS990/Form990PartVIISectionAGrp/PersonNm6RONALD ROBERSON
IRS990/Form990PartVIISectionAGrp/PersonNm7SUSAN DANIEL
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt063419
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/TitleTxt0FIRE CHIEF
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt5SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01971
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/OtherAmt01500
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GovernmentGrantsAmt01918832
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/OtherAmt01500
IRS990/GrossReceiptsAmt01962244
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt07
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ProgramServicesAmt05172
IRS990/InformationTechnologyGrp/TotalAmt05172
IRS990/InsuranceGrp/ManagementAndGeneralAmt03016
IRS990/InsuranceGrp/ProgramServicesAmt057296
IRS990/InsuranceGrp/TotalAmt060312
IRS990/InvestmentIncomeGrp/ExclusionAmt036656
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt036656
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt01219750
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01191366
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0450783
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0773377
IRS990/LandBldgEquipCostOrOtherBssAmt01964743
IRS990/LegalDomicileStateCd0NC
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt00
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROVIDE FIRE PROTECTION SERVICES FOR RESIDENTS OF THE JULIAN, NORTH CAROLINA COMMUNITY AND SURROUNDING AREA.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt01239798
IRS990/NetAssetsOrFundBalancesEOYAmt02558394
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt01500
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt01500
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt04400
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01207835
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt02524067
IRS990/NoncashContributionsAmt0158
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt01030
IRS990/OccupancyGrp/ProgramServicesAmt09274
IRS990/OccupancyGrp/TotalAmt010304
IRS990/OfficeExpensesGrp/ProgramServicesAmt01087
IRS990/OfficeExpensesGrp/TotalAmt01087
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt014418
IRS990/OtherEmployeeBenefitsGrp/TotalAmt014418
IRS990/OtherExpensesGrp/Desc0REPAIRS AND MAINTENANCE
IRS990/OtherExpensesGrp/Desc1UNIFORMS
IRS990/OtherExpensesGrp/Desc2DUES AND SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc3OPERATING SUPPLIES
IRS990/OtherExpensesGrp/ProgramServicesAmt027287
IRS990/OtherExpensesGrp/ProgramServicesAmt112700
IRS990/OtherExpensesGrp/ProgramServicesAmt29338
IRS990/OtherExpensesGrp/ProgramServicesAmt38940
IRS990/OtherExpensesGrp/TotalAmt027287
IRS990/OtherExpensesGrp/TotalAmt112700
IRS990/OtherExpensesGrp/TotalAmt29338
IRS990/OtherExpensesGrp/TotalAmt38940
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/BusinessCd2900099
IRS990/OtherRevenueMiscGrp/Desc0RELIEF FUNDING REVENUE
IRS990/OtherRevenueMiscGrp/Desc1FUEL TAX REFUNDS
IRS990/OtherRevenueMiscGrp/Desc2MISCELLANEOUS REVENUE
IRS990/OtherRevenueMiscGrp/ExclusionAmt02333
IRS990/OtherRevenueMiscGrp/ExclusionAmt1859
IRS990/OtherRevenueMiscGrp/ExclusionAmt2505
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt02333
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1859
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt2505
IRS990/OtherRevenueTotalAmt03697
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt017119
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0273521
IRS990/OtherSalariesAndWagesGrp/TotalAmt0290640
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01288
IRS990/PayrollTaxesGrp/ProgramServicesAmt026038
IRS990/PayrollTaxesGrp/TotalAmt027326
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt017270
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03678
IRS990/PrincipalOfficerNm0AMY COBLE
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt09035
IRS990/PYOtherExpensesAmt0173515
IRS990/PYOtherRevenueAmt03986
IRS990/PYProgramServiceRevenueAmt0452675
IRS990/PYRevenuesLessExpensesAmt079080
IRS990/PYSalariesCompEmpBnftPaidAmt0213101
IRS990/PYTotalExpensesAmt0386616
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0465696
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt01314196
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt031963
IRS990/SavingsAndTempCashInvstGrp/EOYAmt034327
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt050393
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt043554
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt02465
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt013261
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0109673
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt038951
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt09035
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt03822
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0358
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0196
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt052362
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt05599
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt04621
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt01055
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt04764
IRS990ScheduleA/OtherIncome170Grp/TotalAmt016039
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.97920
IRS990ScheduleA/PublicSupportPY170Pct00.98020
IRS990ScheduleA/PublicSupportTotal170Amt03215639
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearAmt01869596
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus1YearAmt0452675
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus2YearsAmt0282927
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus3YearsAmt0255021
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus4YearsAmt0245747
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt03105966
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01919989
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0452675
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0326481
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0257486
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0259008
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03215639
IRS990ScheduleA/TotalSupportAmt03284040
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0273562
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0382862
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0656424
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt031963
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt02333
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt034327
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt031
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt030323
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt01609
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt031963
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt031
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt028979
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt01328
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt030323
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt016
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt027667
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt01298
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt028979
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt014
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt027653
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt027667
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt014
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt0499815
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0808504
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01308319
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt02105
IRS990ScheduleD/ExpensesSubtotalAmt0645943
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/NetUnrealizedGainsInvstAmt04400
IRS990ScheduleD/OtherExpensesNotIncludedAmt02105
IRS990ScheduleD/OtherRevenueAmt0-2105
IRS990ScheduleD/RevenueNotReportedAmt02295
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01962244
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0INCOME TAXES THE DEPARTMENT IS EXEMPT FROM FEDERAL INCOME TAX UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND IS NOT A PRIVATE FOUNDATION UNDER SECTION 170(B)(1)(A)(VI). THE DEPARTMENT IS ALSO EXEMPT FROM STATE INCOME TAX AND, THEREFORE, NO PROVISION FOR INCOME TAX HAS BEEN MADE IN THE ACCOMPANYING STATEMENT OF ACTIVITIES. THE DEPARTMENT'S FEDERAL RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) FOR 2022 - 2024 ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. THE DEPARTMENT ACCOUNTS FOR INCOME TAXES IN ACCORDANCE WITH ASC 740, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. ASC 740 REQUIRES THAT A TAX POSITION BE RECOGNIZED OR DERECOGNIZED BASED ON A "MORE LIKELY THAN NOT" THRESHOLD. THIS APPLIES TO POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN WHERE THERE IS UNCERTAINTY ABOUT WHETHER A TAX POSITION WILL ULTIMATELY BE SUSTAINED UPON EXAMINATION.THE DEPARTMENT HAS EVALUATED ITS TAX POSITIONS AND DETERMINED THAT IT DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT MEET THE CRITERIA UNDER ASC 740. ACCORDINGLY, THE PROVISIONS OF ASC 740 DID NOT HAVE ANY IMPACT ON THE ACCOMPANYING FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1INVESTMENT EXPENSES NOT NETTED ON IRS FORM 990
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2INVESTMENT EXPENSES NOT NETTED ON IRS FORM 990
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0773377
IRS990ScheduleD/TotalExpensesPerForm990Amt0648048
IRS990ScheduleD/TotalRevenuePerForm990Amt01962244
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01964539
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0645943
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS A NON-STOCK, NON-PROFIT CORPORATION WITH MEMBERS, ORGANIZED UNDER THE LAWS OF THE STATE OF NORTH CAROLINA. MEMBERSHIP QUALIFICATION IS GOVERNED BY THE CORPORATION'S BY-LAWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS ELECT THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS IS SOLELY RESPONSIBLE FOR THE GOVERNANCE OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COPY PROVIDED TO THE GOVERNING BOARD BEFORE FILING; REVIEW BY ORGANIZATION'S TREASURER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL GOVERNING DOCUMENTS, FORM 990, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0NC
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01249123
IRS990/TotalAssetsEOYAmt02708052
IRS990/TotalAssetsGrp/BOYAmt01249123
IRS990/TotalAssetsGrp/EOYAmt02708052
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01920391
IRS990/TotalEmployeeCnt016
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt02567
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt022453
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0623028
IRS990/TotalFunctionalExpensesGrp/TotalAmt0648048
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt09325
IRS990/TotalLiabilitiesEOYAmt0149658
IRS990/TotalLiabilitiesGrp/BOYAmt09325
IRS990/TotalLiabilitiesGrp/EOYAmt0149658
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01239798
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02558394

Document Assets

No mirrored PDF or thumbnail assets are attached yet.