Civic Intelligence

Cedar Mountain Volunteer Fire Rescu

990 • Fiscal year 2015 • EIN 56-1411051

Jul 01, 2014 to Jun 30, 2015 • Filed on Apr 28, 2016

PO Box 479Cedar Mountain, NC 28718-0479

(828) 885-7297

Siviq Scores

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

Liabilities / Assets

79th percentile

0.51x

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

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

90th percentile

2.14x

Higher debt load relative to revenue than 90% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

10th percentile

-33%

Higher net margin than 10% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

11th percentile

-12%

Faster asset growth than 11% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

3rd percentile

-66%

Faster revenue growth than 3% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Down

$1,160,117

Down $155,000 (-12%) from 2014

Net Assets

Down

$571,960

Down $89,725 (-14%) from 2014

Liabilities

Down

$588,157

Down $65,275 (-10.0%) from 2014

Revenue

Down

$274,268

Down $535,013 (-66%) from 2014

Expenses

Down

$363,993

Down $432,701 (-54%) from 2014

Net Income

Down

-$89,725

Down $102,312 (-813%) from 2014

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $1,485,651Liabilities 2011: $640,119Net Assets 2011: $845,5322011Assets 2012: $1,366,498Liabilities 2012: $615,942Net Assets 2012: $750,5562012Assets 2013: $1,301,157Liabilities 2013: $652,059Net Assets 2013: $649,0982013Assets 2014: $1,315,117Liabilities 2014: $653,432Net Assets 2014: $661,6852014Assets 2015: $1,160,117Liabilities 2015: $588,157Net Assets 2015: $571,9602015Assets 2016: $1,052,154Liabilities 2016: $547,702Net Assets 2016: $504,4522016Assets 2017: $1,193,973Liabilities 2017: $709,300Net Assets 2017: $484,6732017Assets 2018: $1,095,771Liabilities 2018: $684,285Net Assets 2018: $411,4862018Assets 2019: $1,145,757Liabilities 2019: $659,900Net Assets 2019: $485,8572019Assets 2020: $1,070,605Liabilities 2020: $636,645Net Assets 2020: $433,9602020Assets 2021: $1,205,807Liabilities 2021: $653,932Net Assets 2021: $551,8752021Assets 2022: $1,185,243Liabilities 2022: $616,469Net Assets 2022: $568,7742022Assets 2023: $1,250,819Liabilities 2023: $675,348Net Assets 2023: $575,4712023Assets 2024: $1,180,682Liabilities 2024: $613,109Net Assets 2024: $567,5732024Assets 2025: $1,355,357Liabilities 2025: $559,127Net Assets 2025: $796,2302025

Highlighted filing

2015

Assets$1,160,117
Liabilities$588,157
Net Assets$571,960

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2011: $283,0622011Revenue 2012: $215,908Expenses 2012: $310,884Net Income 2012: -$94,9762012Expenses 2013: $303,8512013Revenue 2014: $809,281Expenses 2014: $796,694Net Income 2014: $12,5872014Revenue 2015: $274,268Expenses 2015: $363,993Net Income 2015: -$89,7252015Revenue 2016: $322,866Expenses 2016: $390,374Net Income 2016: -$67,5082016Revenue 2017: $300,314Expenses 2017: $320,093Net Income 2017: -$19,7792017Revenue 2018: $306,119Expenses 2018: $379,306Net Income 2018: -$73,1872018Revenue 2019: $509,168Expenses 2019: $434,797Net Income 2019: $74,3712019Revenue 2020: $337,932Expenses 2020: $389,829Net Income 2020: -$51,8972020Revenue 2021: $447,172Expenses 2021: $329,257Net Income 2021: $117,9152021Revenue 2022: $432,750Expenses 2022: $415,851Net Income 2022: $16,8992022Revenue 2023: $467,275Expenses 2023: $460,578Net Income 2023: $6,6972023Revenue 2024: $423,749Expenses 2024: $431,647Net Income 2024: -$7,8982024Revenue 2025: $591,066Expenses 2025: $362,409Net Income 2025: $228,6572025

Highlighted filing

2015

Revenue$274,268
Expenses$363,993
Net Income-$89,725
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Apr 28, 2016
Return Version
2014v6.0
Gross Receipts
$274,268
Mission and Program Overview

Mission

Fire protection and rescue services to the organization's service district.

Fire protection and rescue services to the organization's service district

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,232,101$1,108,611▼ $123,490
Savings and Temporary Cash Investments$45,596$43,085▼ $2,511
Pledges and Grants Receivable$28,030--
Prepaid Expenses and Deferred Charges$6,593$6,712▲ $119
Accounts Receivable$2,797$1,709▼ $1,088
Total Assets$1,315,117$1,160,117▼ $155,000
Liabilities
Mortgage Notes Payable Secured by Investment Property$615,193$580,558▼ $34,635
Accounts Payable and Accrued Expenses$38,239$7,599▼ $30,640
Total Liabilities$653,432$588,157▼ $65,275
Net Assets / Fund Balance
Unrestricted Net Assets$651,525$559,697▼ $91,828
Temporarily Rstr Net Assets$10,160$12,263▲ $2,103
Total Net Assets Fund Balance$661,685$571,960▼ $89,725
Total Liabilities and Net Assets / Fund Balance$1,315,117$1,160,117▼ $155,000

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$502,458$1,555,232$2,057,690
Buildings$561,153$247,095$808,248
Land$45,000-$45,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jimmy JonesPresident
Alicia SnipesDirector
David GerkenDirector
Don GreenDirector
Eric StephensonDirector
Joe TexidoDirector
Davie SummeyChief
Gina SummeySec/treas
Jim DunlapVice Pres
Revenue and Support

Revenue Composition

Contributions and Grants
$264,594
Program Service Revenue
$0
Investment Income
$118
Other Revenue
$9,556
All Other Contributions
$25,521
Change in Net Assets
$-89,725

Audited Revenue Reconciliation

Revenue per Audited Statements
$274,268
Total Revenue per Audited Statements
$274,268
Total Revenue per Form 990
$274,268
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$327,010
Salaries, Compensation, and Employee Benefits$36,983
Total Fundraising Expense$5,973
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$136,620$3,270-$139,890
All Other Expenses$27,615$897$4,396$32,908
Other Salaries and Wages$28,501--$28,501
Interest$21,336$2,371-$23,707
Insurance$16,451$1,828-$18,279
Occupancy$10,379$1,153-$11,532
Other Expenses$8,716$1,040$1,577$8,716
Other Employee Benefits$6,023--$6,023
Fees for Services Accounting-$4,850-$4,850
Payroll Taxes$2,459--$2,459
Office Expenses$1,112$1,111-$2,223
Travel$14--$14
Total Functional Expenses$340,154$17,866$5,973$363,993

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$363,993
Total Expenses per Audited Statements$363,993
Total Expenses per Form 990$363,993
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
No
Audit committee
Yes
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

No compensation is paid to any member of the board of directors or any officer of the organization

Form 990, Page 6, Part VI, Line 2

Gina summey davie summey sec/treas chief family member

Form 990, Page 6, Part VI, Line 11B

A copy of form 990 is made available to all members of the board of directors for review and approval prior to filing.

Form 990, Page 6, Part VI, Line 19

Governing documents, audited financial statements, and form 990 are available to the public upon request at the organization's business office.

Filing and Contact Details

Filer

Filer Name
Cedar Mountain Volunteer
EIN
56-1411051
Phone
8288857297
Address
PO BOX 479, CEDAR MOUNTAIN, NC 28718-0479

Signing Officer

Name
Gina Summey
Title
Secretary/treasurer
Phone
8288857297
Signed
2016-04-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gina Summey
Formed
1980
Legal Domicile
Nc
Voting Board Members
8
Independent Board Members
8
Employees
1
Volunteers
33

Preparer

Firm
Carland & Andersen Inc
Address
89 N CALDWELL ST, BREVARD, NC 28712
Preparer
Terry B Andersen CPA
Phone
8288842021
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt019208
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt030542
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt032227
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt049949
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0158199
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0118
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0197
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0193
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0312
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0505
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt01325
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt09556
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt0741
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt07192
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt012013
IRS990ScheduleA/OtherIncome170Grp/TotalAmt029502
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.97220
IRS990ScheduleA/PublicSupportPY170Pct00.97890
IRS990ScheduleA/PublicSupportTotal170Amt01077704
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearAmt0231204
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus1YearAmt0199462
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus2YearsAmt0164466
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus3YearsAmt0167856
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus4YearsAmt0156517
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt0919505
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0257477
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0218670
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0195008
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0200083
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0206466
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01077704
IRS990ScheduleA/TotalSupportAmt01108531
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0561153
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0247095
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0808248
IRS990ScheduleD/EquipmentGrp/BookValueAmt0502458
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01555232
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02057690
IRS990ScheduleD/ExpensesSubtotalAmt0363993
IRS990ScheduleD/LandGrp/BookValueAmt045000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt045000
IRS990ScheduleD/RevenueSubtotalAmt0274268
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01108611
IRS990ScheduleD/TotalExpensesPerForm990Amt0363993
IRS990ScheduleD/TotalRevenuePerForm990Amt0274268
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0274268
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0363993
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO COMPENSATION IS PAID TO ANY MEMBER OF THE BOARD OF DIRECTORS OR ANY OFFICER OF THE ORGANIZATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GINA SUMMEY DAVIE SUMMEY SEC/TREAS CHIEF FAMILY MEMBER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A COPY OF FORM 990 IS MADE AVAILABLE TO ALL MEMBERS OF THE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS, AUDITED FINANCIAL STATEMENTS, AND FORM 990 ARE AVAILABLE TO THE PUBLIC UPON REQUEST AT THE ORGANIZATION'S BUSINESS OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt010160
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt012263
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01315117
IRS990/TotalAssetsEOYAmt01160117
IRS990/TotalAssetsGrp/BOYAmt01315117
IRS990/TotalAssetsGrp/EOYAmt01160117
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0264594
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt05973
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt017866
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0340154
IRS990/TotalFunctionalExpensesGrp/TotalAmt0363993
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0653432
IRS990/TotalLiabilitiesEOYAmt0588157
IRS990/TotalLiabilitiesGrp/BOYAmt0653432
IRS990/TotalLiabilitiesGrp/EOYAmt0588157
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0661685
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0571960
IRS990/TotalProgramServiceExpensesAmt0340154
IRS990/TotalRevenueGrp/ExclusionAmt09674
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0274268
IRS990/TotalVolunteersCnt033
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01315117
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01160117
IRS990/TravelGrp/ProgramServicesAmt014
IRS990/TravelGrp/TotalAmt014
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0651525
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0559697
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 479
IRS990/USAddress/CityNm0CEDAR MOUNTAIN
IRS990/USAddress/StateAbbreviationCd0NC
IRS990/USAddress/ZIPCd028718
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.CEDARMTNFIRERESCUE.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-08-17 19:52:53Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0GINA SUMMEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY/TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08288857297
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-04-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CEDAR MOUNTAIN VOLUNTEER
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0FIRE RESCUE INC
ReturnHeader/Filer/BusinessNameControlTxt0CEDA
ReturnHeader/Filer/EIN0561411051
ReturnHeader/Filer/PhoneNum08288857297
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 479
ReturnHeader/Filer/USAddress/CityNm0CEDAR MOUNTAIN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NC
ReturnHeader/Filer/USAddress/ZIPCd0287180479
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0043729830
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CARLAND & ANDERSEN INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt089 N CALDWELL ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BREVARD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd028712
ReturnHeader/PreparerPersonGrp/PhoneNum08288842021
ReturnHeader/PreparerPersonGrp/PreparationDt02016-05-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TERRY B ANDERSEN CPA
ReturnHeader/ReturnTs02016-05-10T08:03:32-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-07-01
ReturnHeader/TaxPeriodEndDt02015-06-30

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.36$0.56$0.80$0.59$0.36$0.23
2024Detailed filing. Detailed filing data is available for this year.$1.18$0.61$0.57$0.42$0.43$0.01
2023Detailed filing. Detailed filing data is available for this year.$1.25$0.68$0.58$0.47$0.46$0.01
2022Detailed filing. Detailed filing data is available for this year.$1.19$0.62$0.57$0.43$0.42$0.02
2021Detailed filing. Detailed filing data is available for this year.$1.21$0.65$0.55$0.45$0.33$0.12
2020Detailed filing. Detailed filing data is available for this year.$1.07$0.64$0.43$0.34$0.39$0.05
2019Detailed filing. Detailed filing data is available for this year.$1.15$0.66$0.49$0.51$0.43$0.07
2018Detailed filing. Detailed filing data is available for this year.$1.10$0.68$0.41$0.31$0.38$0.07
2017Detailed filing. Detailed filing data is available for this year.$1.19$0.71$0.48$0.30$0.32$0.02
2016Detailed filing. Detailed filing data is available for this year.$1.05$0.55$0.50$0.32$0.39$0.07
2015Detailed filing. Detailed filing data is available for this year.$1.16$0.59$0.57$0.27$0.36$0.09
2014Detailed filing. Detailed filing data is available for this year.$1.32$0.65$0.66$0.81$0.80$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.30$0.65$0.65$0.30
2012Summary only. Only limited summary data is available for this year.$1.37$0.62$0.75$0.22$0.31$0.09
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.49$0.64$0.85$0.28