Civic Intelligence

Jonas Ridge Fire Department and Service Center Inc.

990 • Fiscal year 2020 • EIN 56-1464040

Jul 01, 2019 to Jun 30, 2020 • Filed on May 06, 2021

PO Box 31Jonas Ridge, NC 28644

(828) 765-6895

Siviq Scores

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

Liabilities / Assets

88th percentile

0.67x

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

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

95th percentile

2.73x

Higher debt load relative to revenue than 95% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Net Margin

70th percentile

19%

Higher net margin than 70% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

51st percentile

$0

Higher top officer pay than 51% of similar nonprofits.

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

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Asset Growth

41st percentile

2.7%

Faster asset growth than 41% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

65th percentile

9.7%

Faster revenue growth than 65% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Assets

Up

$804,779

Up $20,939 (+2.7%) from 2019

Net Assets

Up

$263,287

Up $37,991 (+17%) from 2019

Liabilities

Down

$541,492

Down $17,052 (-3.1%) from 2019

Revenue

Up

$198,036

Up $17,569 (+9.7%) from 2019

Expenses

Down

$160,045

Down $9,370 (-5.5%) from 2019

Net Income

Up

$37,991

Up $26,939 (+244%) from 2019

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: $705,937Liabilities 2011: $500,818Net Assets 2011: $205,1192011Assets 2012: $671,631Liabilities 2012: $446,055Net Assets 2012: $225,5762012Assets 2013: $943,969Liabilities 2013: $694,645Net Assets 2013: $249,3242013Assets 2014: $916,218Liabilities 2014: $679,786Net Assets 2014: $236,4322014Assets 2015: $893,167Liabilities 2015: $673,062Net Assets 2015: $220,1052015Assets 2016: $853,861Liabilities 2016: $646,327Net Assets 2016: $207,5342016Assets 2017: $805,316Liabilities 2017: $601,814Net Assets 2017: $203,5022017Assets 2018: $795,514Liabilities 2018: $581,270Net Assets 2018: $214,2442018Assets 2019: $783,840Liabilities 2019: $558,544Net Assets 2019: $225,2962019Assets 2020: $804,779Liabilities 2020: $541,492Net Assets 2020: $263,2872020Assets 2021: $822,808Liabilities 2021: $507,776Net Assets 2021: $315,0322021Assets 2022: $813,157Liabilities 2022: $450,749Net Assets 2022: $362,4082022Assets 2023: $837,730Liabilities 2023: $426,292Net Assets 2023: $411,4382023Assets 2024: $1,013,662Liabilities 2024: $341,868Net Assets 2024: $671,7942024

Highlighted filing

2020

Assets$804,779
Liabilities$541,492
Net Assets$263,287

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $205,550Expenses 2011: $169,432Net Income 2011: $36,1182011Revenue 2012: $194,257Expenses 2012: $173,800Net Income 2012: $20,4572012Revenue 2013: $184,786Expenses 2013: $161,038Net Income 2013: $23,7482013Revenue 2014: $183,328Expenses 2014: $196,220Net Income 2014: -$12,8922014Revenue 2015: $187,276Expenses 2015: $203,603Net Income 2015: -$16,3272015Revenue 2016: $192,904Expenses 2016: $205,475Net Income 2016: -$12,5712016Revenue 2017: $173,727Expenses 2017: $177,759Net Income 2017: -$4,0322017Revenue 2018: $177,829Expenses 2018: $167,087Net Income 2018: $10,7422018Revenue 2019: $180,467Expenses 2019: $169,415Net Income 2019: $11,0522019Revenue 2020: $198,036Expenses 2020: $160,045Net Income 2020: $37,9912020Revenue 2021: $206,764Expenses 2021: $155,019Net Income 2021: $51,7452021Revenue 2022: $206,325Expenses 2022: $158,949Net Income 2022: $47,3762022Revenue 2023: $235,983Expenses 2023: $186,953Net Income 2023: $49,0302023Revenue 2024: $472,986Expenses 2024: $212,630Net Income 2024: $260,3562024

Highlighted filing

2020

Revenue$198,036
Expenses$160,045
Net Income$37,991
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
May 6, 2021
Return Version
2019v5.1
Gross Receipts
$198,036
Mission and Program Overview

Mission

To provide fire protection and rescue services to the citizens of burke county

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$533,617$563,351▲ $29,734
Cash and Non-Interest-Bearing Accounts$235,507$229,469▼ $6,038
Prepaid Expenses and Deferred Charges$8,995$10,053▲ $1,058
Accounts Receivable$5,721$1,906▼ $3,815
Total Assets$783,840$804,779▲ $20,939
Liabilities
Mortgage Notes Payable Secured by Investment Property$556,714$520,381▼ $36,333
Accounts Payable and Accrued Expenses$1,830$21,111▲ $19,281
Total Liabilities$558,544$541,492▼ $17,052
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$215,462$252,458▲ $36,996
Net Assets With Donor Restrictions$9,834$10,829▲ $995
Total Net Assets Fund Balance$225,296$263,287▲ $37,991
Total Liabilities and Net Assets / Fund Balance$783,840$804,779▲ $20,939

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$265,335$953,340$1,218,675
Buildings$280,440$243,318$523,758
Land$17,576-$17,576
Compensation and Service Providers

Board Members and Trustees

NameTitle
Tom BiggerstaffPresident
Donnie WilliamsVice President
Avery BarrierBoard Member
Debbie CaseBoard Member
FRANK O'HAGANBoard Member
Gene HodgesBoard Member
Keith CashionBoard Member
Rebecca ShellBoard Member
Doug HundleySecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$15,995
Program Service Revenue
$179,478
Investment Income
$2,563
Other Revenue
$0
All Other Contributions
$4,472
Change in Net Assets
$37,991

Audited Revenue Reconciliation

Revenue per Audited Statements
$198,036
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$198,036
Total Revenue per Form 990
$198,036
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$159,085
Salaries, Compensation, and Employee Benefits$960
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$57,245--$57,245
Interest$22,525--$22,525
Other Expenses$12,930$1,728-$12,930
All Other Expenses$11,877--$11,877
Fees for Services Accounting$3,298$3,297-$6,595
Pension Plan Contributions-$960-$960
Office Expenses-$516-$516
Advertising$196--$196
Total Functional Expenses$153,544$6,501$0$160,045

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$160,045
Total Expenses per Audited Statements$160,045
Total Expenses per Form 990$160,045
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
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
No
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

All members of the board of directors are given a copy of form 990 for review prior to filing

Form 990, Part VI, Section C, line 19

All governing documents, conflict of interest policy, and financial statements are available to the public upon request

Filing and Contact Details

Filer

Filer Name
Jonas Ridge Fire & Rescue Inc
EIN
56-1464040
Phone
8287656895
Address
PO BOX 31, JONAS RIDGE, NC 28644

Signing Officer

Name
Tom Biggerstaff
Title
President
Phone
8287656895
Signed
2021-05-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tom Biggerstaff
Legal Domicile
Nc
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
0

Preparer

Firm
Boggs Crump & Brown PA
Address
Post Office Box 2070, Morganton, NC 28680-2070
Preparer
Ronald W Crump
Phone
8284371361
Supplemental Narrative

Financial Statement Notes

Part X, Line 2:

Fasb asc 741-10, accounting for uncertainty in income taxes, clarifies the accounting for uncertainty in income tax positions. Based on an evaluation of uncertain tax positions, management is required to measure potential tax liabilities that could have a risk of greater than a 50% likelihood of being realized upon settlement. As of june 30, 2018, management has determined that the organization has no such risk, and therefore, no liabilities have been recorded for uncertain tax positions.

Raw XML Appendix393 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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IRS990ScheduleA/PublicSupportCY170Pct00.99620
IRS990ScheduleA/PublicSupportPY170Pct00.99900
IRS990ScheduleA/PublicSupportTotal170Amt0894104
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearAmt0171598
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus1YearAmt0159646
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus2YearsAmt0160795
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus3YearsAmt0157958
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus4YearsAmt0164528
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt0814525
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0187593
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0180200
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0176340
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0168924
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0181047
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0894104
IRS990ScheduleA/TotalSupportAmt0897475
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0280440
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0243318
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0523758
IRS990ScheduleD/EquipmentGrp/BookValueAmt0265335
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0953340
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01218675
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0160045
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt017576
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt017576
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0198036
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FASB ASC 741-10, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAX POSITIONS. BASED ON AN EVALUATION OF UNCERTAIN TAX POSITIONS, MANAGEMENT IS REQUIRED TO MEASURE POTENTIAL TAX LIABILITIES THAT COULD HAVE A RISK OF GREATER THAN A 50% LIKELIHOOD OF BEING REALIZED UPON SETTLEMENT. AS OF JUNE 30, 2018, MANAGEMENT HAS DETERMINED THAT THE ORGANIZATION HAS NO SUCH RISK, AND THEREFORE, NO LIABILITIES HAVE BEEN RECORDED FOR UNCERTAIN TAX POSITIONS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0563351
IRS990ScheduleD/TotalExpensesPerForm990Amt0160045
IRS990ScheduleD/TotalRevenuePerForm990Amt0198036
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0198036
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0160045
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALL MEMBERS OF THE BOARD OF DIRECTORS ARE GIVEN A COPY OF FORM 990 FOR REVIEW PRIOR TO FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 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/TotalAssetsBOYAmt0783840
IRS990/TotalAssetsEOYAmt0804779
IRS990/TotalAssetsGrp/BOYAmt0783840
IRS990/TotalAssetsGrp/EOYAmt0804779
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt015995
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt06501
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0153544
IRS990/TotalFunctionalExpensesGrp/TotalAmt0160045
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0558544
IRS990/TotalLiabilitiesEOYAmt0541492
IRS990/TotalLiabilitiesGrp/BOYAmt0558544
IRS990/TotalLiabilitiesGrp/EOYAmt0541492
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0225296
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0263287
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0153544
IRS990/TotalProgramServiceRevenueAmt0179478
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0182041
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0198036
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0783840
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0804779
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 31
IRS990/USAddress/CityNm0JONAS RIDGE
IRS990/USAddress/StateAbbreviationCd0NC
IRS990/USAddress/ZIPCd028644
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0TOM BIGGERSTAFF
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08287656895
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-05-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0JONAS RIDGE FIRE & RESCUE INC
ReturnHeader/Filer/BusinessNameControlTxt0JONA
ReturnHeader/Filer/EIN0561464040
ReturnHeader/Filer/PhoneNum08287656895
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 31
ReturnHeader/Filer/USAddress/CityNm0JONAS RIDGE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NC
ReturnHeader/Filer/USAddress/ZIPCd028644
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0561280887
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Boggs Crump & Brown PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0Post Office Box 2070
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Morganton
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0286802070
ReturnHeader/PreparerPersonGrp/PhoneNum08284371361
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Ronald W Crump
ReturnHeader/ReturnTs02021-05-10T07:24:49-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-07-01
ReturnHeader/TaxPeriodEndDt02020-06-30
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.01$0.34$0.67$0.47$0.21$0.26
2023Detailed filing. Detailed filing data is available for this year.$0.84$0.43$0.41$0.24$0.19$0.05
2022Detailed filing. Detailed filing data is available for this year.$0.81$0.45$0.36$0.21$0.16$0.05
2021Detailed filing. Detailed filing data is available for this year.$0.82$0.51$0.32$0.21$0.16$0.05
2020Detailed filing. Detailed filing data is available for this year.$0.80$0.54$0.26$0.20$0.16$0.04
2019Detailed filing. Detailed filing data is available for this year.$0.78$0.56$0.23$0.18$0.17$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.80$0.58$0.21$0.18$0.17$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.81$0.60$0.20$0.17$0.18$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.85$0.65$0.21$0.19$0.21$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.89$0.67$0.22$0.19$0.20$0.02
2014Summary only. Only limited summary data is available for this year.$0.92$0.68$0.24$0.18$0.20$0.01
2013Summary only. Only limited summary data is available for this year.$0.94$0.69$0.25$0.18$0.16$0.02
2012Summary only. Only limited summary data is available for this year.$0.67$0.45$0.23$0.19$0.17$0.02
2011Summary only. Only limited summary data is available for this year.$0.71$0.50$0.21$0.21$0.17$0.04