Civic Intelligence

Half Moon Volunteer Fire Department Inc

EIN 56-1307043 • 501(c)3 • Jacksonville, NC

Profile

The department maintains firefighting

4835 Gum Branch RoadJacksonville, NC 28540

n/A

Siviq Scores

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

Liabilities / Assets

79th percentile

0.35x

Higher debt load relative to assets than 79% of similar nonprofits.

NTEE M24 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

81st percentile

1.49x

Higher debt load relative to revenue than 81% of similar nonprofits.

NTEE M24 • $1M-$5M nonprofits • Source year 2025

Net Margin

24th percentile

-2.0%

Higher net margin than 24% of similar nonprofits.

NTEE M24 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

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

NTEE M24 • $1M-$5M nonprofits • Source year 2025

Asset Growth

21st percentile

-2.9%

Faster asset growth than 21% of similar nonprofits.

NTEE M24 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

32nd percentile

0.6%

Faster revenue growth than 32% of similar nonprofits.

NTEE M24 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Down

$1,230,933

Down $37,258 (-2.9%) from 2024

Liabilities

Down

$436,182

Down $31,516 (-6.7%) from 2024

Net Assets

Down

$794,751

Down $5,742 (-0.7%) from 2024

Revenue

Up

$292,280

Up $1,692 (+0.6%) from 2024

Expenses

Up

$298,022

Up $50,556 (+20%) from 2024

Net Income

Down

-$5,742

Down $48,864 (-113%) from 2024

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $563,141Liabilities 2011: $443,932Net Assets 2011: $119,2092011Assets 2012: $521,434Liabilities 2012: $425,167Net Assets 2012: $96,2672012Assets 2013: $498,614Liabilities 2013: $405,123Net Assets 2013: $93,4912013Assets 2014: $474,751Liabilities 2014: $382,840Net Assets 2014: $91,9112014Assets 2015: $465,898Liabilities 2015: $366,783Net Assets 2015: $99,1152015Assets 2016: $534,795Liabilities 2016: $368,071Net Assets 2016: $166,7242016Assets 2017: $526,079Liabilities 2017: $307,187Net Assets 2017: $218,8922017Assets 2018: $576,846Liabilities 2018: $263,338Net Assets 2018: $313,5082018Assets 2019: $693,435Liabilities 2019: $218,388Net Assets 2019: $475,0472019Assets 2020: $1,058,050Liabilities 2020: $523,110Net Assets 2020: $534,9402020Assets 2021: $1,047,442Liabilities 2021: $456,960Net Assets 2021: $590,4822021Assets 2022: $1,041,595Liabilities 2022: $388,957Net Assets 2022: $652,6382022Assets 2023: $1,048,665Liabilities 2023: $291,294Net Assets 2023: $757,3712023Assets 2024: $1,268,191Liabilities 2024: $467,698Net Assets 2024: $800,4932024Assets 2025: $1,230,933Liabilities 2025: $436,182Net Assets 2025: $794,7512025

Highlighted filing

2025

Assets$1,230,933
Liabilities$436,182
Net Assets$794,751

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2011: $132,908Expenses 2011: $159,141Net Income 2011: -$26,2332011Revenue 2012: $147,020Expenses 2012: $169,962Net Income 2012: -$22,9422012Revenue 2013: $170,236Expenses 2013: $173,012Net Income 2013: -$2,7762013Revenue 2014: $207,007Expenses 2014: $208,587Net Income 2014: -$1,5802014Revenue 2015: $203,389Expenses 2015: $196,185Net Income 2015: $7,2042015Revenue 2016: $248,294Expenses 2016: $180,685Net Income 2016: $67,6092016Revenue 2017: $225,854Expenses 2017: $173,686Net Income 2017: $52,1682017Revenue 2018: $250,942Expenses 2018: $156,326Net Income 2018: $94,6162018Revenue 2019: $298,245Expenses 2019: $136,706Net Income 2019: $161,5392019Revenue 2020: $238,272Expenses 2020: $178,379Net Income 2020: $59,8932020Revenue 2021: $266,352Expenses 2021: $210,810Net Income 2021: $55,5422021Revenue 2022: $265,418Expenses 2022: $203,262Net Income 2022: $62,1562022Revenue 2023: $335,314Expenses 2023: $230,581Net Income 2023: $104,7332023Revenue 2024: $290,588Expenses 2024: $247,466Net Income 2024: $43,1222024Revenue 2025: $292,280Expenses 2025: $298,022Net Income 2025: -$5,7422025

Highlighted filing

2025

Revenue$292,280
Expenses$298,022
Net Income-$5,742

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.23$0.44$0.79$0.29$0.30$0.01
2024Detailed filing. Detailed filing data is available for this year.$1.27$0.47$0.80$0.29$0.25$0.04
2023Detailed filing. Detailed filing data is available for this year.$1.05$0.29$0.76$0.34$0.23$0.10
2022Detailed filing. Detailed filing data is available for this year.$1.04$0.39$0.65$0.27$0.20$0.06
2021Detailed filing. Detailed filing data is available for this year.$1.05$0.46$0.59$0.27$0.21$0.06
2020Detailed filing. Detailed filing data is available for this year.$1.06$0.52$0.53$0.24$0.18$0.06
2019Detailed filing. Detailed filing data is available for this year.$0.69$0.22$0.48$0.30$0.14$0.16
2018Detailed filing. Detailed filing data is available for this year.$0.58$0.26$0.31$0.25$0.16$0.09
2017Detailed filing. Detailed filing data is available for this year.$0.53$0.31$0.22$0.23$0.17$0.05
2016Detailed filing. Detailed filing data is available for this year.$0.53$0.37$0.17$0.25$0.18$0.07
2015Detailed filing. Detailed filing data is available for this year.$0.47$0.37$0.10$0.20$0.20$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.47$0.38$0.09$0.21$0.21$0.00
2013Summary only. Only limited summary data is available for this year.$0.50$0.41$0.09$0.17$0.17$0.00
2012Summary only. Only limited summary data is available for this year.$0.52$0.43$0.10$0.15$0.17$0.02
2011Summary only. Only limited summary data is available for this year.$0.56$0.44$0.12$0.13$0.16$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Jul 30, 2025
Return Version
2024v5.2
Gross Receipts
$311,931
Mission and Program Overview

Mission

The department maintains firefighting equipment, provides information concerning fire prevention to the citizenry, fights fires in its assigned area of onslow county and assists in

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$950,205$919,816▼ $30,389
Savings and Temporary Cash Investments$164,199$208,979▲ $44,780
Cash and Non-Interest-Bearing Accounts$152,808$101,283▼ $51,525
Intangible Assets$979$855▼ $124
Total Assets$1,268,191$1,230,933▼ $37,258
Liabilities
Mortgage Notes Payable Secured by Investment Property$467,698$436,182▼ $31,516
Total Liabilities$467,698$436,182▼ $31,516
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$727,722$715,572▼ $12,150
Net Assets With Donor Restrictions$72,771$79,179▲ $6,408
Total Net Assets Fund Balance$800,493$794,751▼ $5,742
Total Liabilities and Net Assets / Fund Balance$1,268,191$1,230,933▼ $37,258

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$812,565$1,541,695$2,354,260
Buildings$56,158$221,852$278,010
Other Land Buildings$31,048$20,906$51,954
Land$20,045-$20,045
Compensation and Service Providers

Board Members and Trustees

NameTitle
Robert MontcrieffPresident
Michael ConklinVice President
Philip DallasSecretary
John WooleyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$258,463
Program Service Revenue
$8,794
Investment Income
$12,627
Other Revenue
$12,396
All Other Contributions
$825
Change in Net Assets
$-5,742
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$298,022
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$158,554$0$0$158,554
All Other Expenses$33,300$0$0$33,300
Insurance$22,515$0$0$22,515
Interest$20,092$0$0$20,092
Occupancy$19,031$0$0$19,031
Fees for Services Accounting$0$7,900$0$7,900
Other Expenses$6,967$0$0$6,967
Office Expenses$1,143$0$0$1,143
Total Functional Expenses$290,122$7,900$0$298,022
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$32,047
Fundraising Direct Expenses$19,651
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
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
Filing and Contact Details

Filer

Filer Name
Half Moon Volunteer Fire Department Inc
EIN
56-1307043
Phone
9104558760
Address
4835 GUM BRANCH ROAD, JACKSONVILLE, NC 28540

Signing Officer

Name
John Wooley
Title
Treasurer
Phone
9104558760
Signed
2025-07-30

Organization Details

Principal Officer
John Wooley
Formed
1993
Legal Domicile
Nc
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
36

Preparer

Firm
William A Bostic CPA PA
Address
Post Office Box 1113, RICHLANDS, NC 28574
Preparer
William a Bostic
Phone
9103243307
Supplemental Narrative

Additional Explanations

Pt VI, Line 6

The organization has members

Pt VI, Line 7A

The members elect the members of the governing body

Pt VI, Line 11B

Treasurer reviews form 990 with independent auditor prior to issuance

Pt VI, Line 19

Documents available to the public upon request

Form 990, Part IX, Line 24E

Member benefits 5000. 5000. 0. 0.

Form 990, Part IX, Line 24E

Supplies 9340. 9340. 0. 0.

Form 990, Part IX, Line 24E

Equipment repairs 4268. 4268. 0. 0.

Form 990, Part IX, Line 24E

Emergeny reporting servic 2402. 2402. 0. 0.

Form 990, Part IX, Line 24E

Volunteer incentives 8183. 8183. 0. 0.

Form 990, Part IX, Line 24E

Small equipment purchases 4107. 4107. 0. 0.

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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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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01307572
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt012627
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt07240
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt05830
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt02138
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt08848
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt036683
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.97270
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct00.97800
IRS990ScheduleA/PublicSupportTotal170Amt01307572
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0258643
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0256568
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0302814
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0251606
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0237941
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01307572
IRS990ScheduleA/TotalSupportAmt01344255
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt056158
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0221852
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0278010
IRS990ScheduleD/EquipmentGrp/BookValueAmt0812565
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01541695
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02354260
IRS990ScheduleD/LandGrp/BookValueAmt020045
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt020045
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt031048
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt020906
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt051954
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0919816
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEMBERS ELECT THE MEMBERS OF THE GOVERNING BODY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2TREASURER REVIEWS FORM 990 WITH INDEPENDENT AUDITOR PRIOR TO ISSUANCE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4MEMBER BENEFITS 5000. 5000. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5SUPPLIES 9340. 9340. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6EQUIPMENT REPAIRS 4268. 4268. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7EMERGENY REPORTING SERVIC 2402. 2402. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8VOLUNTEER INCENTIVES 8183. 8183. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9SMALL EQUIPMENT PURCHASES 4107. 4107. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01268191
IRS990/TotalAssetsEOYAmt01230933
IRS990/TotalAssetsGrp/BOYAmt01268191
IRS990/TotalAssetsGrp/EOYAmt01230933
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0258463
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt07900
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0290122
IRS990/TotalFunctionalExpensesGrp/TotalAmt0298022
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0467698
IRS990/TotalLiabilitiesEOYAmt0436182
IRS990/TotalLiabilitiesGrp/BOYAmt0467698
IRS990/TotalLiabilitiesGrp/EOYAmt0436182
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0800493
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0794751
IRS990/TotalOthProgramServiceRevGrp/ExclusionAmt08794
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt08794
IRS990/TotalOthProgramServiceRevGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalProgramServiceExpensesAmt0290122
IRS990/TotalProgramServiceRevenueAmt08794
IRS990/TotalRevenueGrp/ExclusionAmt021190
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt012627
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0292280
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt036
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01268191
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01230933
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt04835 GUM BRANCH ROAD
IRS990/USAddress/CityNm0JACKSONVILLE
IRS990/USAddress/StateAbbreviationCd0NC
IRS990/USAddress/ZIPCd028540
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN WOOLEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum09104558760
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HALF MOON VOLUNTEER FIRE DEPARTMENT INC
ReturnHeader/Filer/BusinessNameControlTxt0HALF
ReturnHeader/Filer/EIN0561307043
ReturnHeader/Filer/PhoneNum09104558760
ReturnHeader/Filer/USAddress/AddressLine1Txt04835 GUM BRANCH ROAD
ReturnHeader/Filer/USAddress/CityNm0JACKSONVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NC
ReturnHeader/Filer/USAddress/ZIPCd028540
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0510566009
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0William A Bostic CPA PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0Post Office Box 1113
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0RICHLANDS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd028574
ReturnHeader/PreparerPersonGrp/PhoneNum09103243307
ReturnHeader/PreparerPersonGrp/PreparationDt02025-07-31
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0WILLIAM A BOSTIC
ReturnHeader/ReturnTs02025-07-31T14:11:57-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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