Civic Intelligence

West End Fire & Rescue Inc.

990 • Fiscal year 2022 • EIN 56-1410545

Jul 01, 2021 to Jun 30, 2022 • Filed on May 15, 2023

4203 NC Highway 73West End, NC 27376

(910) 673-0905

Siviq Scores

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

Liabilities / Assets

98th percentile

1.04x

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

2022 filings • NTEE M • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

84th percentile

1.15x

Higher debt load relative to revenue than 84% of similar nonprofits.

2022 filings • NTEE M • $500k-$1M nonprofits • Source year 2022

Net Margin

17th percentile

-15%

Higher net margin than 17% of similar nonprofits.

2022 filings • NTEE M • $500k-$1M nonprofits • Source year 2022

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.

2022 filings • NTEE M • $500k-$1M nonprofits • Source year 2022

Asset Growth

4th percentile

-22%

Faster asset growth than 4% of similar nonprofits.

2022 filings • NTEE M • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

17th percentile

-16%

Faster revenue growth than 17% of similar nonprofits.

2022 filings • NTEE M • $500k-$1M nonprofits • Annualized from 2021 to 2022

Assets

Down

$814,104

Down $231,113 (-22%) from 2021

Net Assets

Down

-$34,470

Down $111,310 (-145%) from 2021

Liabilities

Down

$848,574

Down $119,803 (-12%) from 2021

Revenue

Down

$741,009

Down $145,452 (-16%) from 2021

Expenses

Up

$852,319

Up $69,318 (+8.9%) from 2021

Net Income

Down

-$111,310

Down $214,770 (-208%) from 2021

Historical Trend

Balance Sheet Trend

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

$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

2022

Assets$814,104
Liabilities$848,574
Net Assets-$34,470

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2022

Revenue$741,009
Expenses$852,319
Net Income-$111,310
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
May 15, 2023
Return Version
2021v4.2
Gross Receipts
$741,009
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$873,577$638,475▼ $235,102
Cash and Non-Interest-Bearing Accounts$90,417$116,122▲ $25,705
Accounts Receivable$69,538$47,822▼ $21,716
Prepaid Expenses and Deferred Charges$11,685$11,685→ $0
Total Assets$1,045,217$814,104▼ $231,113
Liabilities
Mortgage Notes Payable Secured by Investment Property$944,763$826,847▼ $117,916
Accounts Payable and Accrued Expenses$23,614$21,727▼ $1,887
Total Liabilities$968,377$848,574▼ $119,803
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$76,840$-34,470▼ $111,310
Total Net Assets Fund Balance$76,840$-34,470▼ $111,310
Total Liabilities and Net Assets / Fund Balance$1,045,217$814,104▼ $231,113

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$457,673$1,832,480$2,290,153
Buildings$101,514$216,283$317,797
Leasehold Improvements$58,034$58,471$116,505
Other Land Buildings$5,635$18,365$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
$20,105
Program Service Revenue
$718,916
Investment Income
$1,062
Other Revenue
$926
All Other Contributions
$20,105
Change in Net Assets
$-111,310

Audited Revenue Reconciliation

Revenue per Audited Statements
$741,009
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$741,009
Total Revenue per Form 990
$741,009
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$493,075
Salaries, Compensation, and Employee Benefits$359,244
Total Fundraising Expense$2,709
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$226,307$75,436-$301,743
Depreciation Depletion$211,592$23,510-$235,102
Payroll Taxes$25,803$8,601-$34,404
Insurance$25,043$3,304-$28,347
Interest$24,775$2,753-$27,528
All Other Expenses$6,842$14,595$74$21,511
Other Employee Benefits$14,608$4,869-$19,477
Other Expenses$13,893$1,635$817$16,345
Occupancy$13,856$1,630$815$16,301
Fees for Services Accounting-$13,200-$13,200
Travel$528$4,756-$5,284
Office Expenses$925$2,777-$3,702
Pension Plan Contributions$2,715$905-$3,620
Total Functional Expenses$683,897$165,713$2,709$852,319

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$852,319
Total Expenses per Audited Statements$852,319
Total Expenses per Form 990$852,319
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
2023-05-15
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
30
Volunteers
26

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/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0720904
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt020105
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt034138
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt031835
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt021976
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt047258
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0155312
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt062
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0100
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0117
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0156
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt04967
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt05402
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt01926
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt033988
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt04856
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt08440
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt023257
IRS990ScheduleA/OtherIncome170Grp/TotalAmt072467
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.97800
IRS990ScheduleA/PublicSupportPY170Pct00.96860
IRS990ScheduleA/PublicSupportTotal170Amt03454515
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearAmt0718916
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus1YearAmt0818235
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus2YearsAmt0602892
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus3YearsAmt0603141
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus4YearsAmt0556019
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt03299203
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0739021
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0852373
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0634727
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0625117
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0603277
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03454515
IRS990ScheduleA/TotalSupportAmt03532384
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/BookValueAmt0101514
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0216283
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0317797
IRS990ScheduleD/EquipmentGrp/BookValueAmt0457673
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01832480
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02290153
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0852319
IRS990ScheduleD/LandGrp/BookValueAmt015619
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt015619
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt058034
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt058471
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0116505
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt05635
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt018365
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt024000
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0741009
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0638475
IRS990ScheduleD/TotalExpensesPerForm990Amt0852319
IRS990ScheduleD/TotalRevenuePerForm990Amt0741009
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0741009
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0852319
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/TotalAssetsBOYAmt01045217
IRS990/TotalAssetsEOYAmt0814104
IRS990/TotalAssetsGrp/BOYAmt01045217
IRS990/TotalAssetsGrp/EOYAmt0814104
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt020105
IRS990/TotalEmployeeCnt030
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt02709
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0165713
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0683897
IRS990/TotalFunctionalExpensesGrp/TotalAmt0852319
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0968377
IRS990/TotalLiabilitiesEOYAmt0848574
IRS990/TotalLiabilitiesGrp/BOYAmt0968377
IRS990/TotalLiabilitiesGrp/EOYAmt0848574
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt076840
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-34470
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0683897
IRS990/TotalProgramServiceRevenueAmt0718916
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0720904
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0741009
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt026
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01045217
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0814104
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt04756
IRS990/TravelGrp/ProgramServicesAmt0528
IRS990/TravelGrp/TotalAmt05284
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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