Civic Intelligence

Upper Lancaster Volunteer Fire Dept

EIN 54-6048652 • 501(c)4 • Lively, VA

Profile

Provide fire protection to community

P O Box 205Lively, VA 22507

n/A

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.37x

Higher debt load relative to assets than 82% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

94th percentile

2.41x

Higher debt load relative to revenue than 94% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2025

Net Margin

59th percentile

14%

Higher net margin than 59% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

63rd percentile

$0

Higher top officer pay than 63% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)4 • $1M-$5M nonprofits • Source year 2025

Asset Growth

34th percentile

-0.3%

Faster asset growth than 34% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

71st percentile

27%

Faster revenue growth than 71% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Down

$2,116,034

Down $6,992 (-0.3%) from 2024

Liabilities

Down

$781,344

Down $8,894 (-1.1%) from 2024

Net Assets

Up

$1,334,690

Up $1,902 (+0.1%) from 2024

Revenue

Up

$324,691

Up $69,221 (+27%) from 2024

Expenses

Up

$278,515

Up $57,456 (+26%) from 2024

Net Income

Up

$46,176

Up $11,765 (+34%) from 2024

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2012: $1,032,650Liabilities 2012: $0Net Assets 2012: $1,032,6502012Assets 2013: $1,967,621Liabilities 2013: $941,437Net Assets 2013: $1,026,1842013Assets 2014: $1,937,198Liabilities 2014: $940,434Net Assets 2014: $996,7642014Assets 2015: $1,902,634Liabilities 2015: $932,040Net Assets 2015: $970,5942015Assets 2016: $1,864,569Liabilities 2016: $911,233Net Assets 2016: $953,3362016Assets 2017: $1,887,073Liabilities 2017: $921,203Net Assets 2017: $965,8702017Assets 2018: $1,826,320Liabilities 2018: $909,503Net Assets 2018: $916,8172018Assets 2019: $1,811,254Liabilities 2019: $891,262Net Assets 2019: $919,9922019Assets 2020: $2,210,847Liabilities 2020: $1,270,239Net Assets 2020: $940,6082020Assets 2021: $2,173,647Liabilities 2021: $1,209,383Net Assets 2021: $964,2642021Assets 2022: $2,091,002Liabilities 2022: $823,200Net Assets 2022: $1,267,8022022Assets 2023: $2,128,736Liabilities 2023: $803,933Net Assets 2023: $1,324,8032023Assets 2024: $2,123,026Liabilities 2024: $790,238Net Assets 2024: $1,332,7882024Assets 2025: $2,116,034Liabilities 2025: $781,344Net Assets 2025: $1,334,6902025

Highlighted filing

2025

Assets$2,116,034
Liabilities$781,344
Net Assets$1,334,690

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2012: $213,271Expenses 2012: $128,871Net Income 2012: $84,4002012Revenue 2013: $193,658Expenses 2013: $200,124Net Income 2013: -$6,4662013Revenue 2014: $157,640Expenses 2014: $187,060Net Income 2014: -$29,4202014Revenue 2015: $153,690Expenses 2015: $179,860Net Income 2015: -$26,1702015Revenue 2016: $185,451Expenses 2016: $202,709Net Income 2016: -$17,2582016Revenue 2017: $195,745Expenses 2017: $183,211Net Income 2017: $12,5342017Revenue 2018: $180,158Expenses 2018: $229,211Net Income 2018: -$49,0532018Revenue 2019: $226,164Expenses 2019: $222,989Net Income 2019: $3,1752019Revenue 2020: $250,546Expenses 2020: $229,930Net Income 2020: $20,6162020Revenue 2021: $248,588Expenses 2021: $224,932Net Income 2021: $23,6562021Revenue 2022: $244,594Expenses 2022: $230,513Net Income 2022: $14,0812022Revenue 2023: $280,208Expenses 2023: $234,191Net Income 2023: $46,0172023Revenue 2024: $255,470Expenses 2024: $221,059Net Income 2024: $34,4112024Revenue 2025: $324,691Expenses 2025: $278,515Net Income 2025: $46,1762025

Highlighted filing

2025

Revenue$324,691
Expenses$278,515
Net Income$46,176

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.12$0.78$1.33$0.32$0.28$0.05
2024Detailed filing. Detailed filing data is available for this year.$2.12$0.79$1.33$0.26$0.22$0.03
2023Detailed filing. Detailed filing data is available for this year.$2.13$0.80$1.32$0.28$0.23$0.05
2022Detailed filing. Detailed filing data is available for this year.$2.09$0.82$1.27$0.24$0.23$0.01
2021Detailed filing. Detailed filing data is available for this year.$2.17$1.21$0.96$0.25$0.22$0.02
2020Summary only. Only limited summary data is available for this year.$2.21$1.27$0.94$0.25$0.23$0.02
2019Summary only. Only limited summary data is available for this year.$1.81$0.89$0.92$0.23$0.22$0.00
2018Summary only. Only limited summary data is available for this year.$1.83$0.91$0.92$0.18$0.23$0.05
2017Summary only. Only limited summary data is available for this year.$1.89$0.92$0.97$0.20$0.18$0.01
2016Summary only. Only limited summary data is available for this year.$1.86$0.91$0.95$0.19$0.20$0.02
2015Summary only. Only limited summary data is available for this year.$1.90$0.93$0.97$0.15$0.18$0.03
2014Summary only. Only limited summary data is available for this year.$1.94$0.94$1.00$0.16$0.19$0.03
2013Summary only. Only limited summary data is available for this year.$1.97$0.94$1.03$0.19$0.20$0.01
2012Summary only. Only limited summary data is available for this year.$1.03$0.00$1.03$0.21$0.13$0.08
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Mar 1, 2024 to Feb 28, 2025
Signed
Apr 8, 2025
Return Version
2024v5.1
Gross Receipts
$324,691
Mission and Program Overview

Mission

Provide fire protection to community

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,792,401$1,792,401→ $0
Rtn Earn Endowment Incm Other Fnds$1,332,788$1,334,690▲ $1,902
Cash and Non-Interest-Bearing Accounts$177,618$179,126▲ $1,508
Savings and Temporary Cash Investments$144,507$144,507→ $0
Pledges and Grants Receivable$7,800--
Accounts Receivable$700--
Total Assets$2,123,026$2,116,034▼ $6,992
Liabilities
Mortgage Notes Payable Secured by Investment Property$790,238$781,344▼ $8,894
Total Liabilities$790,238$781,344▼ $8,894
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,332,788$1,334,690▲ $1,902
Total Liabilities and Net Assets / Fund Balance$2,123,026$2,116,034▼ $6,992

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$701,472$1,087,436$1,788,908
Buildings$1,047,147$402,366$1,449,513
Land$44,151-$44,151
Other Land Buildings$-369$37,912$37,543
Compensation and Service Providers

Board Members and Trustees

NameTitle
Richard SelphPresident
Charles SissonVice President
Jimmy CoatesDirector
John HeneryDirector
Ryan BarrackDirector
Daniel Akers JrAssistant chief
David JacksonChaplain
Danny AkersChief
Sal VoloSargeant Arms
Pete RansomeSecretary
Karen RayTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$304,152
Program Service Revenue
$0
Investment Income
$20,539
Other Revenue
$0
All Other Contributions
$192,220
Change in Net Assets
$46,176
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$278,515
Total Fundraising Expense$180
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$64,085--$64,085
Interest$44,052--$44,052
Insurance$31,377--$31,377
All Other Expenses-$6,290-$6,290
Office Expenses-$1,879-$1,879
Other Expenses$1,667--$1,667
Fees for Services Accounting-$1,500-$1,500
Advertising-$960-$960
Conferences and Meetings--$180$180
Total Functional Expenses$267,706$10,629$180$278,515
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
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
No
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
Yes
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

Part VI Line 11B

"No review was or will be conducted.

Part VI Line 19

"No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Upper Lancaster Volunteer Fire Dept
EIN
54-6048652
In Care Of
% Karen Ray
Phone
8044366582
Address
P O Box 205, Lively, VA 22507
Doing Business As
Upper Lancaster Volunteer Fire Dept

Signing Officer

Name
Karen Ray
Title
Treasurer
Phone
8044366582
Signed
2025-04-08
Discuss with paid preparer
Yes

Organization Details

Formed
1945
Legal Domicile
Va
Voting Board Members
0
Independent Board Members
0
Employees
0

Preparer

Firm
Selphs Tax Service Inc
Address
966 Chesapeake Dr, WHITE STONE, VA 22578
Preparer
George R Selph
Phone
8044365133
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1"No documents available to the public.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Part VI Line 19
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KAREN RAY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum08044366582
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Upper Lancaster Volunteer Fire Dept
ReturnHeader/Filer/BusinessNameControlTxt0UPPE
ReturnHeader/Filer/EIN0546048652
ReturnHeader/Filer/InCareOfNm0% Karen Ray
ReturnHeader/Filer/PhoneNum08044366582
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O Box 205
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0923672272
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Selphs Tax Service Inc
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0966 Chesapeake Dr
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WHITE STONE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0VA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd022578
ReturnHeader/PreparerPersonGrp/PhoneNum08044365133
ReturnHeader/PreparerPersonGrp/PreparationDt02025-04-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GEORGE R SELPH
ReturnHeader/ReturnTs02025-04-08T10:38:33-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-03-01
ReturnHeader/TaxPeriodEndDt02025-02-28
ReturnHeader/TaxYr02024

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