Civic Intelligence

Ledger Volunteer Fire Department

EIN 56-1291346 • 501(c)4 • Bakersville, NC

Profile

Provide fire and rescue services

5165 S 226 HighwayBakersville, NC 28705
Siviq Scores

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

Liabilities / Assets

49th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

NTEE M24 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

49th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

NTEE M24 • $500k-$1M nonprofits • Source year 2024

Net Margin

72nd percentile

34%

Higher net margin than 72% of similar nonprofits.

NTEE M24 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

82nd percentile

$0

Higher top officer pay than 82% of similar nonprofits.

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

NTEE M24 • $500k-$1M nonprofits • Source year 2024

Asset Growth

74th percentile

11%

Faster asset growth than 74% of similar nonprofits.

NTEE M24 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

67th percentile

19%

Faster revenue growth than 67% of similar nonprofits.

NTEE M24 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$684,976

Up $67,067 (+11%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$684,976

Up $67,067 (+11%) from 2023

Revenue

Up

$329,311

Up $52,381 (+19%) from 2023

Expenses

Down

$217,695

Down $41,587 (-16%) from 2023

Net Income

Up

$111,616

Up $93,968 (+532%) from 2023

Trend Graphs

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2011: $477,930Liabilities 2011: $0Net Assets 2011: $477,9302011Assets 2012: $512,403Liabilities 2012: $0Net Assets 2012: $512,4032012Assets 2013: $538,401Liabilities 2013: $0Net Assets 2013: $538,4012013Assets 2014: $568,603Liabilities 2014: $0Net Assets 2014: $568,6032014Assets 2015: $644,834Liabilities 2015: $0Net Assets 2015: $644,8342015Assets 2016: $681,422Liabilities 2016: $0Net Assets 2016: $681,4222016Assets 2017: $687,058Liabilities 2017: $0Net Assets 2017: $687,0582017Assets 2018: $717,867Liabilities 2018: $0Net Assets 2018: $717,8672018Assets 2019: $702,045Liabilities 2019: $0Net Assets 2019: $702,0452019Assets 2020: $721,815Liabilities 2020: $0Net Assets 2020: $721,8152020Assets 2021: $632,517Liabilities 2021: $0Net Assets 2021: $632,5172021Assets 2022: $600,261Liabilities 2022: $0Net Assets 2022: $600,2612022Assets 2023: $617,909Liabilities 2023: $0Net Assets 2023: $617,9092023Assets 2024: $684,976Liabilities 2024: $0Net Assets 2024: $684,9762024

Highlighted filing

2024

Assets$684,976
Liabilities$0
Net Assets$684,976

Operations Trend

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

$400K$200K$0-$200KRevenue 2011: $98,069Expenses 2011: $83,499Net Income 2011: $14,5702011Revenue 2012: $124,507Expenses 2012: $90,034Net Income 2012: $34,4732012Revenue 2013: $121,744Expenses 2013: $95,746Net Income 2013: $25,9982013Revenue 2014: $102,261Expenses 2014: $89,182Net Income 2014: $13,0792014Revenue 2015: $167,501Expenses 2015: $91,270Net Income 2015: $76,2312015Revenue 2016: $130,962Expenses 2016: $94,374Net Income 2016: $36,5882016Revenue 2017: $175,409Expenses 2017: $169,773Net Income 2017: $5,6362017Revenue 2018: $167,778Expenses 2018: $136,969Net Income 2018: $30,8092018Revenue 2019: $159,767Expenses 2019: $175,589Net Income 2019: -$15,8222019Revenue 2020: $187,065Expenses 2020: $167,295Net Income 2020: $19,7702020Revenue 2021: $128,213Expenses 2021: $217,511Net Income 2021: -$89,2982021Revenue 2022: $251,659Expenses 2022: $283,915Net Income 2022: -$32,2562022Revenue 2023: $276,930Expenses 2023: $259,282Net Income 2023: $17,6482023Revenue 2024: $329,311Expenses 2024: $217,695Net Income 2024: $111,6162024

Highlighted filing

2024

Revenue$329,311
Expenses$217,695
Net Income$111,616

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.85$0.00$6.85$3.29$2.18$1.12
2023Detailed filing. Detailed filing data is available for this year.$6.18$0.00$6.18$2.77$2.59$0.18
2022Detailed filing. Detailed filing data is available for this year.$6.00$0.00$6.00$2.52$2.84$0.32
2021Detailed filing. Detailed filing data is available for this year.$6.33$0.00$6.33$1.28$2.18$0.89
2020Detailed filing. Detailed filing data is available for this year.$7.22$0.00$7.22$1.87$1.67$0.20
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.02$0.00$7.02$1.60$1.76$0.16
2018Summary only. Only limited summary data is available for this year.$7.18$0.00$7.18$1.68$1.37$0.31
2017Summary only. Only limited summary data is available for this year.$6.87$0.00$6.87$1.75$1.70$0.06
2016Summary only. Only limited summary data is available for this year.$6.81$0.00$6.81$1.31$0.94$0.37
2015Summary only. Only limited summary data is available for this year.$6.45$0.00$6.45$1.68$0.91$0.76
2014Summary only. Only limited summary data is available for this year.$5.69$0.00$5.69$1.02$0.89$0.13
2013Summary only. Only limited summary data is available for this year.$5.38$0.00$5.38$1.22$0.96$0.26
2012Summary only. Only limited summary data is available for this year.$5.12$0.00$5.12$1.25$0.90$0.34
2011Summary only. Only limited summary data is available for this year.$4.78$0.00$4.78$0.98$0.83$0.15
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.2
Gross Receipts
$329,311
Mission and Program Overview

Mission

Provide fire and rescue services

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$270,124$368,358▲ $98,234
Land, Buildings, and Equipment, Net$299,942$296,603▼ $3,339
Cash and Non-Interest-Bearing Accounts$3,294$20,015▲ $16,721
Total Assets$573,360$684,976▲ $111,616
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$573,360$684,976▲ $111,616
Total Net Assets Fund Balance$573,360$684,976▲ $111,616
Total Liabilities and Net Assets / Fund Balance$573,360$684,976▲ $111,616

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$195,877$1,582,598$20,054
Land$100,726--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Mark HuskinsAsst Chief
Tim RenfroChief
Revenue and Support

Revenue Composition

Contributions and Grants
$15,665
Program Service Revenue
$310,142
Investment Income
$3,504
Other Revenue
$0
All Other Contributions
$15,065
Change in Net Assets
$111,616
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$216,867
Salaries, Compensation, and Employee Benefits$828
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$49,542--$49,542
Insurance$18,279--$18,279
Other Expenses$14,840--$14,840
Occupancy$13,430--$13,430
All Other Expenses$8,189--$8,189
Fees for Services Accounting$1,400--$1,400
Pension Plan Contributions$828--$828
Office Expenses$222--$222
Total Functional Expenses$217,695$0$0$217,695
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
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 final copy of the retun was provided to the board members for review at a quarterly board meeting

Conflict of interest policy compliance Part VI line 12C

The organization has measures in place to ensure compliance with the conflict of interest policy, including full board approval of any transactions that might occur between related parties., no situations have occurred during the current year that have required reference to the conflict of interest policies

Governing documents etc available to public Part VI line 19

All governing documents are made available upon request from any individual or granting agency.

Filing and Contact Details

Filer

Filer Name
Ledger Volunteer Fire Department
EIN
56-1291346
In Care Of
% TIM RENFRO
Address
5165 S 226 HIGHWAY, BAKERSVILLE, NC 28705

Signing Officer

Name
Tim Renfro
Title
Chief
Phone
8286889072
Signed
2025-11-17
Discuss with paid preparer
No

Organization Details

Formed
1980
Legal Domicile
Nc
Voting Board Members
5
Independent Board Members
5
Employees
0

Preparer

Firm
Jamie M Miller CPA PLLC
Address
30 Fleming Ave, Marion, NC 28752
Preparer
Jamie Miller
Phone
8286526777
Raw XML Appendix306 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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IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
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IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0313646
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0329311
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0573360
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0684976
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt05
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IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0TIM RENFRO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHIEF
ReturnHeader/BusinessOfficerGrp/PhoneNum08286889072
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LEDGER VOLUNTEER FIRE DEPARTMENT
ReturnHeader/Filer/BusinessNameControlTxt0LEDG
ReturnHeader/Filer/EIN0561291346
ReturnHeader/Filer/InCareOfNm0% TIM RENFRO
ReturnHeader/Filer/USAddress/AddressLine1Txt05165 S 226 HIGHWAY
ReturnHeader/Filer/USAddress/CityNm0BAKERSVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NC
ReturnHeader/Filer/USAddress/ZIPCd028705
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Jamie M Miller CPA PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt030 Fleming Ave
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Marion
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd028752
ReturnHeader/PreparerPersonGrp/PhoneNum08286526777
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMIE MILLER
ReturnHeader/ReturnTs02025-11-17T15:23:09-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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