Civic Intelligence

Crabtree-Ironduff Volunteer Fire Department Inc.

990 • Fiscal year 2017 • EIN 56-1251798

Jul 01, 2016 to Jun 30, 2017 • Filed on Oct 17, 2017

99 Susie Noland RoadClyde, NC 28721-7891

(828) 627-3138

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.26x

Higher debt load relative to assets than 73% of similar nonprofits.

2017 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

82nd percentile

1.15x

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

2017 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2017

Net Margin

70th percentile

19%

Higher net margin than 70% of similar nonprofits.

2017 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

61st percentile

$1,375

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 0.4% of source-year revenue.

2017 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2017

Asset Growth

39th percentile

0.5%

Faster asset growth than 39% of similar nonprofits.

2017 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

25th percentile

-5.4%

Faster revenue growth than 25% of similar nonprofits.

2017 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$1,335,479

Up $6,408 (+0.5%) from 2016

Net Assets

Up

$981,681

Up $57,590 (+6.2%) from 2016

Liabilities

Down

$353,798

Down $51,182 (-13%) from 2016

Revenue

Down

$307,360

Down $17,669 (-5.4%) from 2016

Expenses

Up

$249,769

Up $3,433 (+1.4%) from 2016

Net Income

Down

$57,591

Down $21,102 (-27%) from 2016

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 2010: $1,373,492Liabilities 2010: $651,607Net Assets 2010: $721,8852010Assets 2011: $1,384,331Liabilities 2011: $613,837Net Assets 2011: $770,4942011Assets 2012: $1,341,765Liabilities 2012: $580,254Net Assets 2012: $761,5112012Assets 2013: $1,333,610Liabilities 2013: $542,047Net Assets 2013: $791,5632013Assets 2014: $1,307,051Liabilities 2014: $497,431Net Assets 2014: $809,6202014Assets 2015: $1,298,254Liabilities 2015: $452,856Net Assets 2015: $845,3982015Assets 2016: $1,329,071Liabilities 2016: $404,980Net Assets 2016: $924,0912016Assets 2017: $1,335,479Liabilities 2017: $353,798Net Assets 2017: $981,6812017Assets 2018: $1,536,557Liabilities 2018: $523,446Net Assets 2018: $1,013,1112018Assets 2019: $1,468,228Liabilities 2019: $454,688Net Assets 2019: $1,013,5402019Assets 2020: $1,424,296Liabilities 2020: $379,920Net Assets 2020: $1,044,3762020Assets 2021: $1,393,450Liabilities 2021: $305,553Net Assets 2021: $1,087,8972021Assets 2022: $1,456,125Liabilities 2022: $229,027Net Assets 2022: $1,227,0982022Assets 2023: $1,526,778Liabilities 2023: $149,936Net Assets 2023: $1,376,8422023Assets 2024: $1,515,753Liabilities 2024: $91,296Net Assets 2024: $1,424,4572024Assets 2025: $2,245,906Liabilities 2025: $869,976Net Assets 2025: $1,375,9302025

Highlighted filing

2017

Assets$1,335,479
Liabilities$353,798
Net Assets$981,681

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2010: $235,6812010Expenses 2011: $248,4702011Expenses 2012: $285,5172012Revenue 2013: $298,446Expenses 2013: $268,394Net Income 2013: $30,0522013Revenue 2014: $282,965Expenses 2014: $264,908Net Income 2014: $18,0572014Revenue 2015: $267,233Expenses 2015: $231,455Net Income 2015: $35,7782015Revenue 2016: $325,029Expenses 2016: $246,336Net Income 2016: $78,6932016Revenue 2017: $307,360Expenses 2017: $249,769Net Income 2017: $57,5912017Revenue 2018: $303,163Expenses 2018: $271,733Net Income 2018: $31,4302018Revenue 2019: $324,149Expenses 2019: $323,715Net Income 2019: $4342019Revenue 2020: $327,109Expenses 2020: $296,273Net Income 2020: $30,8362020Revenue 2021: $353,792Expenses 2021: $310,271Net Income 2021: $43,5212021Revenue 2022: $457,353Expenses 2022: $318,153Net Income 2022: $139,2002022Revenue 2023: $498,094Expenses 2023: $348,350Net Income 2023: $149,7442023Revenue 2024: $482,303Expenses 2024: $434,689Net Income 2024: $47,6142024Revenue 2025: $495,952Expenses 2025: $544,479Net Income 2025: -$48,5272025

Highlighted filing

2017

Revenue$307,360
Expenses$249,769
Net Income$57,591
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Oct 17, 2017
Return Version
2016v3.0
Gross Receipts
$309,404
Mission and Program Overview

Mission

Fire protection and first responder services

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$942,825$961,880▲ $19,055
Savings and Temporary Cash Investments$386,246$373,599▼ $12,647
Total Assets$1,329,071$1,335,479▲ $6,408
Liabilities
Mortgage Notes Payable Secured by Investment Property$402,546$353,230▼ $49,316
Accounts Payable and Accrued Expenses$2,434$568▼ $1,866
Total Liabilities$404,980$353,798▼ $51,182
Net Assets / Fund Balance
Unrestricted Net Assets$924,091$981,681▲ $57,590
Total Net Assets Fund Balance$924,091$981,681▲ $57,590
Total Liabilities and Net Assets / Fund Balance$1,329,071$1,335,479▲ $6,408

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$404,085$1,121,028$1,525,113
Buildings$542,430$207,818$750,248
Other Land Buildings$15,165$16,876$32,041
Land$200-$200
Compensation and Service Providers

Employees

NameTitleBaseTotal
Teresa MuseTreasurer$1,375$1,375

Board Members and Trustees

NameTitle
John BestChairman
Thuman Evans JrVice Chairma
Doyle SmithDirector
George KirkpatrickDirector
Johnny GroganDirector
Scott McclureDirector
Milton MesserFire Chief
Rick LedfordSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$3,832
Program Service Revenue
$297,056
Investment Income
$201
Other Revenue
$6,271
All Other Contributions
$736
Change in Net Assets
$57,591

Audited Revenue Reconciliation

Revenue per Audited Statements
$307,360
Total Revenue per Audited Statements
$307,360
Total Revenue per Form 990
$307,360
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$172,755
Salaries, Compensation, and Employee Benefits$77,014
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$90,989--$90,989
Other Salaries and Wages$59,166--$59,166
Insurance$20,896--$20,896
Other Employee Benefits$15,175--$15,175
Interest$9,364--$9,364
Occupancy$7,778--$7,778
Fees for Services Accounting-$5,807-$5,807
Other Expenses$3,000--$3,000
Payroll Taxes$2,673--$2,673
All Other Expenses$2,421--$2,421
Office Expenses-$1,530-$1,530
Fees for Services Management-$1,375-$1,375
Travel$40--$40
Conferences and Meetings$30--$30
Total Functional Expenses$241,057$8,712$0$249,769

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$249,770
Expenses per Audited Statements$249,769
Total Expenses per Form 990$249,769
Expenses Not Reported on Form 990$1
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$6,976
Fundraising Direct Expenses$2,044
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
Audit committee
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
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 11B

The board treasurer, as a function of her duties, is responsible for reviewing and signing the form 990.

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

Generally, there is no compensation for the elected members of the board of directors including the president, secretary and fire chief. The board treasurer is a an appointed position of the board (beginning june 2011) and is compensated on a contractual basis for bookkeeping and other services. The rate of this contractual arrangement is decided by the board of directors considering comparable rates and duties of the treasurer to other organizations.

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

There are no employees meeting the definition of key employees. There is one paid employee and his compensation was determined by independent study of board members to determine the correct pay for a fireman on duty. The treasurer is an appointed position (effective june 2011) and is paid on a contractual arrangement. The contractual pay is determined by comparing the rate and duties to other organizations and is aggreed to by the board of directors.

Form 990, Page 6, Part VI, Line 19

The public documents are available on guidestar for someone who wishes to review them on the internet. For someone who makes a request, they are made available for inspection at the fire station at a convenient time for both parties.

Filing and Contact Details

Filer

Filer Name
Crabtree-ironduff Volunteer Fire
EIN
56-1251798
Phone
8286273138
Address
99 SUSIE NOLAND ROAD, CLYDE, NC 28721-7891

Signing Officer

Name
John Best
Title
Chairman
Phone
8286273138
Signed
2017-10-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Best
Formed
1973
Legal Domicile
Nc
Voting Board Members
8
Independent Board Members
8
Employees
1
Volunteers
15

Preparer

Firm
Ray Bumgarner Kingshill & Assoc Pa
Address
385 N HAYWOOD ST STE 3, WAYNESVILLE, NC 28786-5722
Preparer
Mark a Bumgarner CPA
Phone
8284524734
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Volunteer firemen and firewomen.

Form 990, Part XI, Line 9

Book / tax depreciation difference -1

Financial Statement Notes

Schedule D, Page 4, Part XII, Line 2D

Book / tax depreciation difference 1

Raw XML Appendix366 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.

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IRS990ScheduleD/ExpensesSubtotalAmt0249769
IRS990ScheduleD/LandGrp/BookValueAmt0200
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0200
IRS990ScheduleD/OtherExpensesIncludedAmt01
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt015165
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt016876
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt032041
IRS990ScheduleD/RevenueSubtotalAmt0307360
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0BOOK / TAX DEPRECIATION DIFFERENCE 1
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XII, LINE 2D
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0961880
IRS990ScheduleD/TotalExpensesPerForm990Amt0249769
IRS990ScheduleD/TotalRevenuePerForm990Amt0307360
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0307360
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0249770
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0VOLUNTEER FIREMEN AND FIREWOMEN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD TREASURER, AS A FUNCTION OF HER DUTIES, IS RESPONSIBLE FOR REVIEWING AND SIGNING THE FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GENERALLY, THERE IS NO COMPENSATION FOR THE ELECTED MEMBERS OF THE BOARD OF DIRECTORS INCLUDING THE PRESIDENT, SECRETARY AND FIRE CHIEF. THE BOARD TREASURER IS A AN APPOINTED POSITION OF THE BOARD (BEGINNING JUNE 2011) AND IS COMPENSATED ON A CONTRACTUAL BASIS FOR BOOKKEEPING AND OTHER SERVICES. THE RATE OF THIS CONTRACTUAL ARRANGEMENT IS DECIDED BY THE BOARD OF DIRECTORS CONSIDERING COMPARABLE RATES AND DUTIES OF THE TREASURER TO OTHER ORGANIZATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THERE ARE NO EMPLOYEES MEETING THE DEFINITION OF KEY EMPLOYEES. THERE IS ONE PAID EMPLOYEE AND HIS COMPENSATION WAS DETERMINED BY INDEPENDENT STUDY OF BOARD MEMBERS TO DETERMINE THE CORRECT PAY FOR A FIREMAN ON DUTY. THE TREASURER IS AN APPOINTED POSITION (EFFECTIVE JUNE 2011) AND IS PAID ON A CONTRACTUAL ARRANGEMENT. THE CONTRACTUAL PAY IS DETERMINED BY COMPARING THE RATE AND DUTIES TO OTHER ORGANIZATIONS AND IS AGGREED TO BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE PUBLIC DOCUMENTS ARE AVAILABLE ON GUIDESTAR FOR SOMEONE WHO WISHES TO REVIEW THEM ON THE INTERNET. FOR SOMEONE WHO MAKES A REQUEST, THEY ARE MADE AVAILABLE FOR INSPECTION AT THE FIRE STATION AT A CONVENIENT TIME FOR BOTH PARTIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BOOK / TAX DEPRECIATION DIFFERENCE -1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
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 XI, LINE 9
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01329071
IRS990/TotalAssetsEOYAmt01335479
IRS990/TotalAssetsGrp/BOYAmt01329071
IRS990/TotalAssetsGrp/EOYAmt01335479
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IRS990/TotalContributionsAmt03832
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt08712
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0241057
IRS990/TotalFunctionalExpensesGrp/TotalAmt0249769
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0404980
IRS990/TotalLiabilitiesEOYAmt0353798
IRS990/TotalLiabilitiesGrp/BOYAmt0404980
IRS990/TotalLiabilitiesGrp/EOYAmt0353798
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0924091
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0981681
IRS990/TotalProgramServiceExpensesAmt0241057
IRS990/TotalProgramServiceRevenueAmt0297056
IRS990/TotalReportableCompFromOrgAmt01375
IRS990/TotalRevenueGrp/ExclusionAmt05133
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0298395
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0307360
IRS990/TotalVolunteersCnt015
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01329071
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01335479
IRS990/TravelGrp/ProgramServicesAmt040
IRS990/TravelGrp/TotalAmt040
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0924091
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0981681
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0149 RAY BEST RD
IRS990/USAddress/CityNm0CLYDE
IRS990/USAddress/StateAbbreviationCd0NC
IRS990/USAddress/ZIPCd028721
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN BEST
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum08286273138
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-10-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CRABTREE-IRONDUFF VOLUNTEER FIRE
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0DEPARTMENT INC
ReturnHeader/Filer/BusinessNameControlTxt0CRAB
ReturnHeader/Filer/EIN0561251798
ReturnHeader/Filer/PhoneNum08286273138
ReturnHeader/Filer/USAddress/AddressLine1Txt099 SUSIE NOLAND ROAD
ReturnHeader/Filer/USAddress/CityNm0CLYDE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NC
ReturnHeader/Filer/USAddress/ZIPCd0287217891
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId03744647889A99310768A2344E198E9D222928D51
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId03744647889A99310768A2344E198E9D222928D51
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0561371036
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RAY BUMGARNER KINGSHILL & ASSOC PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0385 N HAYWOOD ST STE 3
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WAYNESVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0287865722
ReturnHeader/PreparerPersonGrp/PhoneNum08284524734
ReturnHeader/PreparerPersonGrp/PreparationDt02017-10-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARK A BUMGARNER CPA
ReturnHeader/ReturnTs02017-10-24T10:05:55-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-07-01
ReturnHeader/TaxPeriodEndDt02017-06-30
ReturnHeader/TaxYr02016

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.$2.25$0.87$1.38$0.50$0.54$0.05
2024Detailed filing. Detailed filing data is available for this year.$1.52$0.09$1.42$0.48$0.43$0.05
2023Detailed filing. Detailed filing data is available for this year.$1.53$0.15$1.38$0.50$0.35$0.15
2022Detailed filing. Detailed filing data is available for this year.$1.46$0.23$1.23$0.46$0.32$0.14
2021Detailed filing. Detailed filing data is available for this year.$1.39$0.31$1.09$0.35$0.31$0.04
2020Detailed filing. Detailed filing data is available for this year.$1.42$0.38$1.04$0.33$0.30$0.03
2019Detailed filing. Detailed filing data is available for this year.$1.47$0.45$1.01$0.32$0.32$0.00
2018Detailed filing. Detailed filing data is available for this year.$1.54$0.52$1.01$0.30$0.27$0.03
2017Detailed filing. Detailed filing data is available for this year.$1.34$0.35$0.98$0.31$0.25$0.06
2016Detailed filing. Detailed filing data is available for this year.$1.33$0.40$0.92$0.33$0.25$0.08
2015Detailed filing. Detailed filing data is available for this year.$1.30$0.45$0.85$0.27$0.23$0.04
2014Detailed filing. Detailed filing data is available for this year.$1.31$0.50$0.81$0.28$0.26$0.02
2013Summary only. Only limited summary data is available for this year.$1.33$0.54$0.79$0.30$0.27$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.34$0.58$0.76$0.29
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.38$0.61$0.77$0.25
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.37$0.65$0.72$0.24