Civic Intelligence

North Eastern Alamance Volunteer Fire Department Inc.

990 • Fiscal year 2019 • EIN 56-1153803

Jul 01, 2018 to Jun 30, 2019 • Filed on Jan 31, 2020

3847 North NC Hwy 49Burlington, NC 27217

(336) 578-3136

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

67th percentile

0.31x

Higher debt load relative to assets than 67% of similar nonprofits.

2019 filings • NTEE M24Z • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

74th percentile

1.42x

Higher debt load relative to revenue than 74% of similar nonprofits.

2019 filings • NTEE M24Z • $1M-$5M nonprofits • Source year 2019

Net Margin

39th percentile

4.3%

Higher net margin than 39% of similar nonprofits.

2019 filings • NTEE M24Z • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

66th percentile

$0

Higher top officer pay than 66% of similar nonprofits.

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

2019 filings • NTEE M24Z • $1M-$5M nonprofits • Source year 2019

Asset Growth

19th percentile

-4.3%

Faster asset growth than 19% of similar nonprofits.

2019 filings • NTEE M24Z • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

6th percentile

-16%

Faster revenue growth than 6% of similar nonprofits.

2019 filings • NTEE M24Z • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Down

$1,853,385

Down $84,211 (-4.3%) from 2018

Net Assets

Down

$1,285,510

Down $29,882 (-2.3%) from 2018

Liabilities

Down

$567,875

Down $54,329 (-8.7%) from 2018

Revenue

Down

$401,246

Down $76,642 (-16%) from 2018

Expenses

Up

$383,921

Up $34,962 (+10%) from 2018

Net Income

Down

$17,325

Down $111,604 (-87%) from 2018

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$3.0M$2.0M$1.0M$0Assets 2011: $1,034,166Liabilities 2011: $144,763Net Assets 2011: $889,4032011Assets 2012: $995,203Liabilities 2012: $55,999Net Assets 2012: $939,2042012Assets 2013: $979,416Liabilities 2013: $25,527Net Assets 2013: $953,8892013Assets 2014: $1,015,653Liabilities 2014: $10,519Net Assets 2014: $1,005,1342014Assets 2015: $1,040,345Liabilities 2015: $1,643Net Assets 2015: $1,038,7022015Assets 2016: $1,107,138Liabilities 2016: $9,301Net Assets 2016: $1,097,8372016Assets 2017: $1,464,551Liabilities 2017: $278,088Net Assets 2017: $1,186,4632017Assets 2018: $1,937,596Liabilities 2018: $622,204Net Assets 2018: $1,315,3922018Assets 2019: $1,853,385Liabilities 2019: $567,875Net Assets 2019: $1,285,5102019Assets 2020: $1,813,478Liabilities 2020: $464,607Net Assets 2020: $1,348,8712020Assets 2021: $1,776,221Liabilities 2021: $393,365Net Assets 2021: $1,382,8562021Assets 2022: $1,977,591Liabilities 2022: $278,578Net Assets 2022: $1,699,0132022Assets 2023: $2,166,112Liabilities 2023: $204,384Net Assets 2023: $1,961,7282023Assets 2024: $2,482,125Liabilities 2024: $158,632Net Assets 2024: $2,323,4932024Assets 2025: $2,635,471Liabilities 2025: $122,581Net Assets 2025: $2,512,8902025

Highlighted filing

2019

Assets$1,853,385
Liabilities$567,875
Net Assets$1,285,510

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$800K$600K$400K$200K$0Expenses 2011: $191,3762011Expenses 2012: $229,1152012Expenses 2013: $217,5252013Revenue 2014: $295,126Expenses 2014: $243,881Net Income 2014: $51,2452014Revenue 2015: $291,437Expenses 2015: $257,869Net Income 2015: $33,5682015Revenue 2016: $310,187Expenses 2016: $251,053Net Income 2016: $59,1342016Revenue 2017: $370,233Expenses 2017: $281,607Net Income 2017: $88,6262017Revenue 2018: $477,888Expenses 2018: $348,959Net Income 2018: $128,9292018Revenue 2019: $401,246Expenses 2019: $383,921Net Income 2019: $17,3252019Revenue 2020: $425,815Expenses 2020: $362,454Net Income 2020: $63,3612020Revenue 2021: $442,255Expenses 2021: $408,270Net Income 2021: $33,9852021Revenue 2022: $709,025Expenses 2022: $392,868Net Income 2022: $316,1572022Revenue 2023: $623,890Expenses 2023: $361,175Net Income 2023: $262,7152023Revenue 2024: $728,210Expenses 2024: $366,445Net Income 2024: $361,7652024Revenue 2025: $671,998Expenses 2025: $482,601Net Income 2025: $189,3972025

Highlighted filing

2019

Revenue$401,246
Expenses$383,921
Net Income$17,325
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Jan 31, 2020
Return Version
2018v3.2
Gross Receipts
$403,746
Mission and Program Overview

Mission

To provide fire protection and emergency medical services to the northeastern alamance fire district.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,381,048$1,256,525▼ $124,523
Cash and Non-Interest-Bearing Accounts$499,347$527,950▲ $28,603
Savings and Temporary Cash Investments$33,931$44,270▲ $10,339
Accounts Receivable$12,359$13,658▲ $1,299
Prepaid Expenses and Deferred Charges$8,762$8,020▼ $742
Total Assets$1,937,596$1,853,385▼ $84,211
Other Assets Total$2,149$2,962▲ $813
Liabilities
Mortgage Notes Payable Secured by Investment Property$601,314$548,674▼ $52,640
Accounts Payable and Accrued Expenses$20,890$19,201▼ $1,689
Total Liabilities$622,204$567,875▼ $54,329
Net Assets / Fund Balance
Unrestricted Net Assets$1,181,584$1,204,911▲ $23,327
Temporarily Rstr Net Assets$133,808$80,599▼ $53,209
Total Net Assets Fund Balance$1,315,392$1,285,510▼ $29,882
Total Liabilities and Net Assets / Fund Balance$1,937,596$1,853,385▼ $84,211

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$510,876$116,205-
Land$123,651--
Equipment$621,998$1,674,816-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Charlie WyattChair
Kenneth TalleyVice-chairma
Fred JonesDirector
Jb BrownDirector
Donnie WestChief
Gene AndersonSecretary
James a Roney JrTreasurer /
Revenue and Support

Revenue Composition

Contributions and Grants
$7,025
Program Service Revenue
$370,115
Investment Income
$1,380
Other Revenue
$22,726
All Other Contributions
$4,324
Change in Net Assets
$17,325

Audited Revenue Reconciliation

Revenue per Audited Statements
$401,246
Total Revenue per Audited Statements
$401,246
Total Revenue per Form 990
$401,246
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$318,244
Salaries, Compensation, and Employee Benefits$65,677
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$148,963--$148,963
Other Salaries and Wages$58,722--$58,722
All Other Expenses$35,518--$35,518
Insurance$22,143--$22,143
Interest$19,494--$19,494
Other Expenses$11,852--$11,852
Fees for Services Accounting-$11,050-$11,050
Office Expenses$4,884$2,944-$7,828
Payroll Taxes$6,955--$6,955
Total Functional Expenses$369,927$13,994$0$383,921

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$383,921
Total Expenses per Audited Statements$383,921
Total Expenses per Form 990$383,921
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$20,312
Fundraising Direct Expenses$2,500
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Stew Dinner$12,240$12,240-$12,240
Golf Tournament$5,852$5,852$2,150$3,702
Total Events$18,092$18,092$2,150$15,942
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
Yes
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
No
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 6

The fire department has members. To be a member of the fire department one must meet certain criteria and be prepared to receive training as a fire fighter and emt.

Form 990, Page 6, Part VI, Line 7A

Members are approved by vote of the membership and the members elect the board of directors.

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

The treasurer of the fire department reviews the form 990 with the cpa prior to filing the return. Subsequent to mailing, the return is made available for the full board of directors for review and comment.

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

Compensation for the fire department's employees is reviewed and approved by the full board of directors. Such deliberation and decision is retained in the employee's file maintained by the fire department. Rates of pay are determined based on comparability data accumulated from other volunteer fire departments within the county and state.

Form 990, Page 6, Part VI, Line 19

All pertinent documents are available for viewing at the fire department.

Filing and Contact Details

Filer

Filer Name
North Eastern Alamance Volunteer
EIN
56-1153803
Phone
3365783136
Address
3847 NORTH NC HWY 49, BURLINGTON, NC 27217

Signing Officer

Name
James a Roney Jr
Title
Treasurer / Chaplain
Phone
3365783136
Signed
2020-01-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James a Roney Jr
Formed
1975
Legal Domicile
Nc
Voting Board Members
7
Independent Board Members
7
Employees
13

Preparer

Firm
Thomas Chandler Thomas & Hinshaw Llp
Address
PO BOX 1959, BURLINGTON, NC 27216
Preparer
William D Inabnit Jr
Phone
3362261179
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FIRE DEPARTMENT HAS MEMBERS. TO BE A MEMBER OF THE FIRE DEPARTMENT ONE MUST MEET CERTAIN CRITERIA AND BE PREPARED TO RECEIVE TRAINING AS A FIRE FIGHTER AND EMT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS ARE APPROVED BY VOTE OF THE MEMBERSHIP AND THE MEMBERS ELECT THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE TREASURER OF THE FIRE DEPARTMENT REVIEWS THE FORM 990 WITH THE CPA PRIOR TO FILING THE RETURN. SUBSEQUENT TO MAILING, THE RETURN IS MADE AVAILABLE FOR THE FULL BOARD OF DIRECTORS FOR REVIEW AND COMMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION FOR THE FIRE DEPARTMENT'S EMPLOYEES IS REVIEWED AND APPROVED BY THE FULL BOARD OF DIRECTORS. SUCH DELIBERATION AND DECISION IS RETAINED IN THE EMPLOYEE'S FILE MAINTAINED BY THE FIRE DEPARTMENT. RATES OF PAY ARE DETERMINED BASED ON COMPARABILITY DATA ACCUMULATED FROM OTHER VOLUNTEER FIRE DEPARTMENTS WITHIN THE COUNTY AND STATE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL PERTINENT DOCUMENTS ARE AVAILABLE FOR VIEWING AT THE FIRE DEPARTMENT.
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ReturnHeader/BuildTS02020-09-23 17:36:50Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES A RONEY JR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER / CHAPLAIN
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ReturnHeader/BusinessOfficerGrp/SignatureDt02020-01-31
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ReturnHeader/FilingSecurityInformation/IPDt02020-02-10
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm012:15:18
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0202193767
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0THOMAS CHANDLER THOMAS & HINSHAW LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 1959
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BURLINGTON

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.64$0.12$2.51$0.67$0.48$0.19
2024Detailed filing. Detailed filing data is available for this year.$2.48$0.16$2.32$0.73$0.37$0.36
2023Detailed filing. Detailed filing data is available for this year.$2.17$0.20$1.96$0.62$0.36$0.26
2022Detailed filing. Detailed filing data is available for this year.$1.98$0.28$1.70$0.71$0.39$0.32
2021Detailed filing. Detailed filing data is available for this year.$1.78$0.39$1.38$0.44$0.41$0.03
2020Detailed filing. Detailed filing data is available for this year.$1.81$0.46$1.35$0.43$0.36$0.06
2019Detailed filing. Detailed filing data is available for this year.$1.85$0.57$1.29$0.40$0.38$0.02
2018Detailed filing. Detailed filing data is available for this year.$1.94$0.62$1.32$0.48$0.35$0.13
2017Detailed filing. Detailed filing data is available for this year.$1.46$0.28$1.19$0.37$0.28$0.09
2016Detailed filing. Detailed filing data is available for this year.$1.11$0.01$1.10$0.31$0.25$0.06
2015Detailed filing. Detailed filing data is available for this year.$1.04$0.00$1.04$0.29$0.26$0.03
2014Detailed filing. Detailed filing data is available for this year.$1.02$0.01$1.01$0.30$0.24$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.98$0.03$0.95$0.22
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.00$0.06$0.94$0.23
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.03$0.14$0.89$0.19