Civic Intelligence

West End Fire & Rescue Inc

EIN 56-1410545 • 501(c)3 • West End, NC

Profile

Provide fire protection and rescue services. First aid, traffic control and related services to the west end fire district of west end, moore county, north carolina

4203 NC Highway 73West End, NC 27376

wefd61.org

Siviq Scores

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

Liabilities / Assets

98th percentile

1.06x

Higher debt load relative to assets than 98% of similar nonprofits.

NTEE M • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

88th percentile

0.93x

Higher debt load relative to revenue than 88% of similar nonprofits.

NTEE M • $500k-$1M nonprofits • Source year 2023

Net Margin

27th percentile

-0.8%

Higher net margin than 27% of similar nonprofits.

NTEE M • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

80th percentile

$0

Higher top officer pay than 80% of similar nonprofits.

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

NTEE M • $500k-$1M nonprofits • Source year 2023

Asset Growth

7th percentile

-14%

Faster asset growth than 7% of similar nonprofits.

NTEE M • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

50th percentile

7.4%

Faster revenue growth than 50% of similar nonprofits.

NTEE M • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Down

$700,247

Down $113,857 (-14%) from 2022

Liabilities

Down

$741,209

Down $107,365 (-13%) from 2022

Net Assets

Down

-$40,962

Down $6,492 (-19%) from 2022

Revenue

Up

$795,803

Up $54,794 (+7.4%) from 2022

Expenses

Down

$802,295

Down $50,024 (-5.9%) from 2022

Net Income

Up

-$6,492

Up $104,818 (+94%) from 2022

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0-$500KAssets 2011: $267,446Liabilities 2011: $24,715Net Assets 2011: $242,7312011Assets 2012: $174,364Liabilities 2012: $7,224Net Assets 2012: $167,1402012Assets 2013: $235,021Liabilities 2013: $8,017Net Assets 2013: $227,0042013Assets 2014: $393,621Liabilities 2014: $13,372Net Assets 2014: $380,2492014Assets 2015: $690,680Liabilities 2015: $280,343Net Assets 2015: $410,3372015Assets 2016: $975,179Liabilities 2016: $638,834Net Assets 2016: $336,3452016Assets 2017: $911,280Liabilities 2017: $620,369Net Assets 2017: $290,9112017Assets 2018: $1,437,201Liabilities 2018: $1,156,312Net Assets 2018: $280,8892018Assets 2019: $1,228,905Liabilities 2019: $1,128,374Net Assets 2019: $100,5312019Assets 2020: $993,555Liabilities 2020: $1,020,175Net Assets 2020: -$26,6202020Assets 2021: $1,045,217Liabilities 2021: $968,377Net Assets 2021: $76,8402021Assets 2022: $814,104Liabilities 2022: $848,574Net Assets 2022: -$34,4702022Assets 2023: $700,247Liabilities 2023: $741,209Net Assets 2023: -$40,9622023

Highlighted filing

2023

Assets$700,247
Liabilities$741,209
Net Assets-$40,962

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $400,380Expenses 2011: $484,624Net Income 2011: -$84,2442011Revenue 2012: $402,593Expenses 2012: $478,184Net Income 2012: -$75,5912012Revenue 2013: $467,435Expenses 2013: $407,571Net Income 2013: $59,8642013Revenue 2014: $651,078Expenses 2014: $497,833Net Income 2014: $153,2452014Revenue 2015: $572,295Expenses 2015: $542,207Net Income 2015: $30,0882015Revenue 2016: $538,332Expenses 2016: $612,326Net Income 2016: -$73,9942016Revenue 2017: $554,510Expenses 2017: $599,944Net Income 2017: -$45,4342017Revenue 2018: $631,501Expenses 2018: $641,523Net Income 2018: -$10,0222018Revenue 2019: $633,713Expenses 2019: $814,071Net Income 2019: -$180,3582019Revenue 2020: $639,700Expenses 2020: $766,851Net Income 2020: -$127,1512020Revenue 2021: $886,461Expenses 2021: $783,001Net Income 2021: $103,4602021Revenue 2022: $741,009Expenses 2022: $852,319Net Income 2022: -$111,3102022Revenue 2023: $795,803Expenses 2023: $802,295Net Income 2023: -$6,4922023

Highlighted filing

2023

Revenue$795,803
Expenses$802,295
Net Income-$6,492

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
May 15, 2024
Return Version
2022v5.0
Gross Receipts
$795,803
Mission and Program Overview

Mission

Provide fire protection and rescue services. First aid, traffic control and related services to the west end fire district of west end, moore county, north carolina

Fire and rescue, provide fire protection and rescue services, first aid, traffic control, and related services to the west end fire district of west end, moore county, north carolina

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$638,475$420,316▼ $218,159
Cash and Non-Interest-Bearing Accounts$116,122$205,705▲ $89,583
Accounts Receivable$47,822$56,878▲ $9,056
Prepaid Expenses and Deferred Charges$11,685$17,348▲ $5,663
Total Assets$814,104$700,247▼ $113,857
Liabilities
Mortgage Notes Payable Secured by Investment Property$826,847$721,688▼ $105,159
Accounts Payable and Accrued Expenses$21,727$19,521▼ $2,206
Total Liabilities$848,574$741,209▼ $107,365
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-34,470$-40,962▼ $6,492
Total Net Assets Fund Balance$-34,470$-40,962▼ $6,492
Total Liabilities and Net Assets / Fund Balance$814,104$700,247▼ $113,857

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$255,044$2,047,077$2,302,121
Buildings$91,825$225,972$317,797
Leasehold Improvements$53,402$63,103$116,505
Other Land Buildings$4,426$19,574$24,000
Land$15,619-$15,619
Compensation and Service Providers

Board Members and Trustees

NameTitle
Tony MabeChairman
Richard HannaVice-chairman
Craig Castro GiovanniDirector
Jim GreavesDirector
Joe RoreyDirector
Tim McdonaldDirector
Rick TuftsSecretary-treasury
Revenue and Support

Revenue Composition

Contributions and Grants
$57,837
Program Service Revenue
$734,263
Investment Income
$688
Other Revenue
$3,015
All Other Contributions
$57,837
Change in Net Assets
$-6,492

Audited Revenue Reconciliation

Revenue per Audited Statements
$795,803
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$795,803
Total Revenue per Form 990
$795,803
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$441,213
Salaries, Compensation, and Employee Benefits$361,082
Total Fundraising Expense$2,242
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$242,991$80,997-$323,988
Depreciation Depletion$207,114$23,013-$230,127
Insurance$34,391$5,768-$40,159
Interest$21,910$2,434-$24,344
Other Employee Benefits$16,364$5,455-$21,819
All Other Expenses$12,235$8,142$68$20,445
Payroll Taxes$9,578$3,192-$12,770
Occupancy$10,789$1,269$635$12,693
Other Expenses$9,211$1,084$542$10,837
Fees for Services Accounting-$10,725-$10,725
Pension Plan Contributions$1,879$626-$2,505
Office Expenses$474$1,424-$1,898
Travel$83$752-$835
Total Functional Expenses$648,617$151,436$2,242$802,295

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$802,295
Total Expenses per Audited Statements$802,295
Total Expenses per Form 990$802,295
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Lobbying 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
Audit committee
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, Part VI, Section B, Line 11B

Reviewed at a board of directors meeting and accepted as accurate and complete by unanimous consent of the governing body prior to filing.

Form 990, Part VI, Section B, Line 12C

Conflict of interest policy is monitored and enforced by formal communication of the policy to all personnel and periodic reviews and meetings of all officers, directors and members to insure no violations of the conflict of interest policy requirements.

Form 990, Part VI, Section C, Line 19

Organizations bylaws, conflict of interest policy and financial statements are available to the public. Financial statments are provided to the county of moore, north carolina for review.

Filing and Contact Details

Filer

Filer Name
West End Fire & Rescue Inc
EIN
56-1410545
Phone
9106730905
Address
4203 NC HIGHWAY 73, WEST END, NC 27376

Signing Officer

Name
Erik Stromberg
Title
Fire Chief
Phone
9106730905
Signed
2024-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Erik Stromberg
Formed
1956
Legal Domicile
Nc
Voting Board Members
7
Independent Board Members
0
Employees
33
Volunteers
25

Preparer

Firm
Howard Gartman CPA Pa
Address
295 OLMSTED BLVD STE 5, PINEHURST, NC 28374
Preparer
Howard Gartman
Phone
9102953697
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IRS990/ReconcilationRevenueExpnssAmt0-6492
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0737966
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt057837
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt020105
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt034138
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt031835
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt021976
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0165891
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt088
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt062
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0100
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0117
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0156
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0523
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt03615
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt01926
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt033988
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt04856
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt08440
IRS990ScheduleA/OtherIncome170Grp/TotalAmt052825
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98560
IRS990ScheduleA/PublicSupportPY170Pct00.97800
IRS990ScheduleA/PublicSupportTotal170Amt03643338
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearAmt0734263
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus1YearAmt0718916
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus2YearsAmt0818235
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus3YearsAmt0602892
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus4YearsAmt0603141
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt03477447
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0792100
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0739021
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0852373
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0634727
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0625117
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03643338
IRS990ScheduleA/TotalSupportAmt03696686
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt091825
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0225972
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0317797
IRS990ScheduleD/EquipmentGrp/BookValueAmt0255044
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02047077
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02302121
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0802295
IRS990ScheduleD/LandGrp/BookValueAmt015619
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt015619
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt053402
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt063103
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0116505
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt04426
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt019574
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt024000
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0795803
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0420316
IRS990ScheduleD/TotalExpensesPerForm990Amt0802295
IRS990ScheduleD/TotalRevenuePerForm990Amt0795803
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0795803
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0802295
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0REVIEWED AT A BOARD OF DIRECTORS MEETING AND ACCEPTED AS ACCURATE AND COMPLETE BY UNANIMOUS CONSENT OF THE GOVERNING BODY PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CONFLICT OF INTEREST POLICY IS MONITORED AND ENFORCED BY FORMAL COMMUNICATION OF THE POLICY TO ALL PERSONNEL AND PERIODIC REVIEWS AND MEETINGS OF ALL OFFICERS, DIRECTORS AND MEMBERS TO INSURE NO VIOLATIONS OF THE CONFLICT OF INTEREST POLICY REQUIREMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ORGANIZATIONS BYLAWS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC. FINANCIAL STATMENTS ARE PROVIDED TO THE COUNTY OF MOORE, NORTH CAROLINA FOR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0814104
IRS990/TotalAssetsEOYAmt0700247
IRS990/TotalAssetsGrp/BOYAmt0814104
IRS990/TotalAssetsGrp/EOYAmt0700247
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt057837
IRS990/TotalEmployeeCnt033
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt02242
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0151436
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0648617
IRS990/TotalFunctionalExpensesGrp/TotalAmt0802295
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0848574
IRS990/TotalLiabilitiesEOYAmt0741209
IRS990/TotalLiabilitiesGrp/BOYAmt0848574
IRS990/TotalLiabilitiesGrp/EOYAmt0741209
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-34470
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-40962
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0648617
IRS990/TotalProgramServiceRevenueAmt0734263
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0737966
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0795803
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt025
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0814104
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0700247
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt0752
IRS990/TravelGrp/ProgramServicesAmt083
IRS990/TravelGrp/TotalAmt0835
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 596
IRS990/USAddress/CityNm0WEST END
IRS990/USAddress/StateAbbreviationCd0NC
IRS990/USAddress/ZIPCd027376
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt00

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