Civic Intelligence

Lake Logan-Cecil Volunteer Fire Department Inc

EIN 56-1749485 • 501(c)4 • Canton, NC

Profile

Provide fire protection and first responder services to the Lake Logan communities of Haywood County NC.

4291 Lake Logan RdCanton, NC 28716

main.nc.us/llcvfd/index.html

Siviq Scores

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

Liabilities / Assets

61st percentile

0.05x

Higher debt load relative to assets than 61% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

63rd percentile

0.07x

Higher debt load relative to revenue than 63% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Source year 2025

Net Margin

85th percentile

39%

Higher net margin than 85% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

76th percentile

$2,820

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 0.5% of source-year revenue.

501(c)4 • $500k-$1M nonprofits • Source year 2025

Asset Growth

88th percentile

33%

Faster asset growth than 88% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

92nd percentile

127%

Faster revenue growth than 92% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets61st percentile

Assets

Up

$784,270

Up $195,318 (+33%) from 2024

Liabilities

Down

$39,101

Down $18,403 (-32%) from 2024

Net Assets

Up

$745,169

Up $213,721 (+40%) from 2024

Operations
Liabilities / Revenue63rd percentileNet Margin85th percentile

Revenue

Up

$543,746

Up $304,305 (+127%) from 2024

Expenses

Up

$330,025

Up $43,190 (+15%) from 2024

Net Income

Up

$213,721

Up $261,115 (+551%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth88th percentile

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

$800K$600K$400K$200K$0Assets 2011: $481,273Liabilities 2011: $169,532Net Assets 2011: $311,7412011Assets 2012: $533,515Liabilities 2012: $142,144Net Assets 2012: $391,3712012Assets 2013: $530,106Liabilities 2013: $120,897Net Assets 2013: $409,2092013Assets 2014: $682,524Liabilities 2014: $98,527Net Assets 2014: $583,9972014Assets 2015: $659,488Liabilities 2015: $74,983Net Assets 2015: $584,5052015Assets 2016: $598,006Liabilities 2016: $50,196Net Assets 2016: $547,8102016Assets 2017: $563,553Liabilities 2017: $24,102Net Assets 2017: $539,4512017Assets 2018: $552,101Liabilities 2018: $0Net Assets 2018: $552,1012018Assets 2019: $567,358Liabilities 2019: $0Net Assets 2019: $567,3582019Assets 2020: $664,086Liabilities 2020: $133,283Net Assets 2020: $530,8032020Assets 2021: $613,613Liabilities 2021: $108,611Net Assets 2021: $505,0022021Assets 2022: $510,424Liabilities 2022: $92,273Net Assets 2022: $418,1512022Assets 2023: $654,108Liabilities 2023: $75,266Net Assets 2023: $578,8422023Assets 2024: $588,952Liabilities 2024: $57,504Net Assets 2024: $531,4482024Assets 2025: $784,270Liabilities 2025: $39,101Net Assets 2025: $745,1692025

Highlighted filing

2025

Assets$784,270
Liabilities$39,101
Net Assets$745,169
Open 2025 Filing

Operations Trend

Revenue Growth92nd percentile

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

$600K$400K$200K$0-$200KRevenue 2011: $164,285Expenses 2011: $113,091Net Income 2011: $51,1942011Revenue 2012: $211,813Expenses 2012: $132,183Net Income 2012: $79,6302012Revenue 2013: $174,684Expenses 2013: $156,845Net Income 2013: $17,8392013Revenue 2014: $345,511Expenses 2014: $170,723Net Income 2014: $174,7882014Revenue 2015: $178,687Expenses 2015: $178,180Net Income 2015: $5072015Revenue 2016: $168,983Expenses 2016: $205,678Net Income 2016: -$36,6952016Revenue 2017: $185,853Expenses 2017: $194,212Net Income 2017: -$8,3592017Revenue 2018: $179,808Expenses 2018: $167,158Net Income 2018: $12,6502018Revenue 2019: $177,272Expenses 2019: $162,015Net Income 2019: $15,2572019Revenue 2020: $164,878Expenses 2020: $201,433Net Income 2020: -$36,5552020Revenue 2021: $198,932Expenses 2021: $224,733Net Income 2021: -$25,8012021Revenue 2022: $126,304Expenses 2022: $213,156Net Income 2022: -$86,8522022Revenue 2023: $462,489Expenses 2023: $301,798Net Income 2023: $160,6912023Revenue 2024: $239,441Expenses 2024: $286,835Net Income 2024: -$47,3942024Revenue 2025: $543,746Expenses 2025: $330,025Net Income 2025: $213,7212025

Highlighted filing

2025

Revenue$543,746
Expenses$330,025
Net Income$213,721
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$784,270
Liabilities
$39,101
Net assets
$745,169
Revenue
$543,746
Expenses
$330,025
Net income
$213,721
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$7.84$0.39$7.45$5.44$3.30$2.14
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.89$0.58$5.31$2.39$2.87$0.47
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.54$0.75$5.79$4.62$3.02$1.61
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.10$0.92$4.18$1.26$2.13$0.87
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.14$1.09$5.05$1.99$2.25$0.26
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.64$1.33$5.31$1.65$2.01$0.37
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.67$0.00$5.67$1.77$1.62$0.15
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.52$0.00$5.52$1.80$1.67$0.13
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.64$0.24$5.39$1.86$1.94$0.08
2016Summary only. Only limited summary data is available for this year.$5.98$0.50$5.48$1.69$2.06$0.37
2015Summary only. Only limited summary data is available for this year.$6.59$0.75$5.85$1.79$1.78$0.01
2014Summary only. Only limited summary data is available for this year.$6.83$0.99$5.84$3.46$1.71$1.75
2013Summary only. Only limited summary data is available for this year.$5.30$1.21$4.09$1.75$1.57$0.18
2012Summary only. Only limited summary data is available for this year.$5.34$1.42$3.91$2.12$1.32$0.80
2011Summary only. Only limited summary data is available for this year.$4.81$1.70$3.12$1.64$1.13$0.51
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Jan 20, 2026
Return Version
2024v5.2
Gross Receipts
$543,746
Mission and Program Overview

Mission

Provide fire protection and first responder services to the Lake Logan community of Haywood County, NC.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$255,595$477,507▲ $221,912
Land, Buildings, and Equipment, Net$305,755$273,280▼ $32,475
Cash and Non-Interest-Bearing Accounts$27,602$33,483▲ $5,881
Total Assets$588,952$784,270▲ $195,318
Liabilities
Mortgage Notes Payable Secured by Investment Property$57,504$39,101▼ $18,403
Total Liabilities$57,504$39,101▼ $18,403
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$516,116$728,379▲ $212,263
Net Assets With Donor Restrictions$15,332$16,790▲ $1,458
Total Net Assets Fund Balance$531,448$745,169▲ $213,721
Total Liabilities and Net Assets / Fund Balance$588,952$784,270▲ $195,318

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$237,215$736,256$973,471
Buildings$11,557$124,032$135,589
Land$24,508-$24,508
Compensation and Service Providers
Top Officer Pay76th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Jane HannahSecretaryPT$2,820$2,820

Board Members and Trustees

NameTitle
Craig Escude'Chair
Cameron BrownBoard Trustee
Walter LeeBoard Trustee
Chad PlemmonsFire Chief
Natalie AllenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$229,189
Program Service Revenue
$0
Investment Income
$4,856
Other Revenue
$309,701
All Other Contributions
$7,210
Change in Net Assets
$213,721

Audited Revenue Reconciliation

Revenue per Audited Statements
$543,746
Total Revenue per Audited Statements
$543,746
Total Revenue per Form 990
$543,746
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$329,405
Salaries, Compensation, and Employee Benefits$620
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Travel$79,128$0$0$79,128
Depreciation Depletion$67,999$0$0$67,999
Insurance$31,619$0$0$31,619
Other Expenses$26,986$1,162$0$28,148
Occupancy$24,638$567$0$25,205
Fees for Services Accounting$0$9,950$0$9,950
Office Expenses$3,155$4,861$0$8,016
All Other Expenses$4,527$1,436$0$5,963
Fees for Services Other$123$2,400$0$2,523
Interest$2,357$0$0$2,357
Pension Plan Contributions$620$0$0$620
Advertising$65$0$0$65
Total Functional Expenses$309,649$20,376$0$330,025

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$330,025
Total Expenses per Audited Statements$330,025
Total Expenses per Form 990$330,025
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
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Board MemberVehicle repairs and maintenanceNo$144,976
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Lake Logan-Cecil Volunteer Fire Department Inc
EIN
56-1749485
Phone
8286484406
Address
4291 Lake Logan Rd, Canton, NC 28716

Signing Officer

Name
Craig Escude'
Title
Chair
Phone
8286484406
Signed
2026-01-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Craig Escude'
Formed
1991
Legal Domicile
Nc
Voting Board Members
5
Independent Board Members
4
Employees
0
Volunteers
26

Preparer

Firm
Corliss & Solomon Pllc
Address
242 CHARLOTTE ST SUITE 1, ASHEVILLE, NC 28801
Preparer
Todd Oldenburg
Phone
8282360206
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

“The governing body reviews the Form 990 at the meeting prior to submitting to the IRS.”

Pt VI, Line 12C

“Enforced as necessary. Any board member with a conflict of interest on any specific issue informs the board and abstains from voting on the issue.”

Pt VI, Line 19

“The governing body makes documents available for public inspection upon request.”

Pt XII, Line 1

“The organization follows the modified cash basis of accounting.”

Other

“Jane Hannah (Board Secretary) was paid $2,820 in calendar year 2024 for clerical services provided.”

Other

“The Treasurer position is not a voting member of the Board of Directors.”

Financial Statement Notes

Pt X, Line 2

“Lake Logan-Cecil FVFD is exempt from federal income taxes under 501(c)(3) of the Internal Revenue Code. Under the Code, however, income from certain activities not related to the organizations tax-exempt purpose may be subject to taxation as unrelated business income. The organization had no income from unrelated business activities in 2024-25 and was, therefore, not required to file Federal Form 990-T (Exempt Organization Business Income Tax Return). The organization believes that it has appropriate support for all tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements.”

Raw XML Appendix384 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.

Path#Value
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IRS990/AllOtherExpensesGrp/TotalAmt05963
IRS990/AnnualDisclosureCoveredPrsnInd0true
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IRS990/BooksInCareOfDetail/PersonNm0Jane Hannah and Natalie Allen
IRS990/BooksInCareOfDetail/PhoneNum08486484406
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt04291 Lake Logan Rd
IRS990/BooksInCareOfDetail/USAddress/CityNm0Canton
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NC
IRS990/BooksInCareOfDetail/USAddress/ZIPCd028716
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IRS990/CashNonInterestBearingGrp/BOYAmt027602
IRS990/CashNonInterestBearingGrp/EOYAmt033483
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
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IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
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IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0229189
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IRS990/CYOtherRevenueAmt0309701
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IRS990/DepreciationDepletionGrp/ProgramServicesAmt067999
IRS990/DepreciationDepletionGrp/TotalAmt067999
IRS990/Desc0Provided fire service and first responder assistance in the Lake Logan community of Haywood County, NC. Also supported other departments as needed within the county. . For the fiscal year 24/25, LLVFD services responded to 338 Fire and Medical calls.
IRS990/DescribedInSection501c3Ind0false
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IRS990/DonorRestrictionNetAssetsGrp/BOYAmt015332
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt016790
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
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IRS990/ExpenseAmt0309649
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IRS990/FeesForServicesAccountingGrp/FundraisingAmt00
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IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0123
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IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt05.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt15.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt25.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt35.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt45.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt55.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0Craig Escude'
IRS990/Form990PartVIISectionAGrp/PersonNm1Chad Plemmons
IRS990/Form990PartVIISectionAGrp/PersonNm2Natalie Allen
IRS990/Form990PartVIISectionAGrp/PersonNm3Jane Hannah
IRS990/Form990PartVIISectionAGrp/PersonNm4Cameron Brown
IRS990/Form990PartVIISectionAGrp/PersonNm5Walter Lee
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt1Fire Chief
IRS990/Form990PartVIISectionAGrp/TitleTxt2Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt3Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt4Board Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt5Board Trustee
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01991
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
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IRS990/GrantsToIndividualsInd0false
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IRS990/IndoorTanningServicesInd0false
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IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt00
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IRS990/IRPDocumentCnt04
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IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherExpensesGrp/Desc0Food and Provisions
IRS990/OtherExpensesGrp/Desc1Post Hurricane Repairs
IRS990/OtherExpensesGrp/Desc2Equipment and Gear
IRS990/OtherExpensesGrp/Desc3Supplies
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IRS990/OtherRevenueMiscGrp/BusinessCd0999999
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IRS990/OtherRevenueMiscGrp/Desc0Insurance Proceeds
IRS990/OtherRevenueMiscGrp/Desc1Fuel and Sales Tax Refund
IRS990/OtherRevenueMiscGrp/ExclusionAmt00
IRS990/OtherRevenueMiscGrp/ExclusionAmt10
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0292651
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt117050
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0292651
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt117050
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt00
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt10
IRS990/OtherRevenueTotalAmt0309701
IRS990/PartialLiquidationInd0false
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt00
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0620
IRS990/PensionPlanContributionsGrp/TotalAmt0620
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0Craig Escude'
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0225279
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0812
IRS990/PYOtherExpensesAmt0286505
IRS990/PYOtherRevenueAmt013350
IRS990/PYRevenuesLessExpensesAmt0-47394
IRS990/PYSalariesCompEmpBnftPaidAmt0330
IRS990/PYTotalExpensesAmt0286835
IRS990/PYTotalRevenueAmt0239441
IRS990/ReconcilationRevenueExpnssAmt0213721
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0255595
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0477507
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/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt011557
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0124032
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0135589
IRS990ScheduleD/EquipmentGrp/BookValueAmt0237215
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0736256
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0973471
IRS990ScheduleD/ExpensesSubtotalAmt0330025
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt024508
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt024508
IRS990ScheduleD/RevenueSubtotalAmt0543746
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Lake Logan-Cecil FVFD is exempt from federal income taxes under 501(c)(3) of the Internal Revenue Code. Under the Code, however, income from certain activities not related to the organizations tax-exempt purpose may be subject to taxation as unrelated business income. The organization had no income from unrelated business activities in 2024-25 and was, therefore, not required to file Federal Form 990-T (Exempt Organization Business Income Tax Return). The organization believes that it has appropriate support for all tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt X, Line 2
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0273280
IRS990ScheduleD/TotalExpensesPerForm990Amt0330025
IRS990ScheduleD/TotalRevenuePerForm990Amt0543746
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0543746
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0330025
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0Cameron Brown - Emaintenance LLC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0Board Member
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0144976
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0Vehicle repairs and maintenance
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The governing body reviews the Form 990 at the meeting prior to submitting to the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Enforced as necessary. Any board member with a conflict of interest on any specific issue informs the board and abstains from voting on the issue.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The governing body makes documents available for public inspection upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The organization follows the modified cash basis of accounting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Jane Hannah (Board Secretary) was paid $2,820 in calendar year 2024 for clerical services provided.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The Treasurer position is not a voting member of the Board of Directors.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt XII, Line 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0588952
IRS990/TotalAssetsEOYAmt0784270
IRS990/TotalAssetsGrp/BOYAmt0588952
IRS990/TotalAssetsGrp/EOYAmt0784270
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0229189
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt020376
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0309649
IRS990/TotalFunctionalExpensesGrp/TotalAmt0330025
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt057504
IRS990/TotalLiabilitiesEOYAmt039101
IRS990/TotalLiabilitiesGrp/BOYAmt057504
IRS990/TotalLiabilitiesGrp/EOYAmt039101
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0531448
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0745169
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0309649
IRS990/TotalReportableCompFromOrgAmt02820
IRS990/TotalRevenueGrp/ExclusionAmt04856
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0309701
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0543746
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt026
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0588952
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0784270
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt00
IRS990/TravelGrp/ProgramServicesAmt079128
IRS990/TravelGrp/TotalAmt079128
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt04291 Lake Logan Rd
IRS990/USAddress/CityNm0Canton
IRS990/USAddress/StateAbbreviationCd0NC
IRS990/USAddress/ZIPCd028716
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0main.nc.us/llcvfd/index.html
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Craig Escude'
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Chair
ReturnHeader/BusinessOfficerGrp/PhoneNum08286484406
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-01-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Lake Logan-Cecil Volunteer Fire Department Inc
ReturnHeader/Filer/BusinessNameControlTxt0LAKE
ReturnHeader/Filer/EIN0561749485
ReturnHeader/Filer/PhoneNum08286484406
ReturnHeader/Filer/USAddress/AddressLine1Txt04291 Lake Logan Rd
ReturnHeader/Filer/USAddress/CityNm0Canton
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NC
ReturnHeader/Filer/USAddress/ZIPCd028716
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0202571677
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CORLISS & SOLOMON PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0242 CHARLOTTE ST SUITE 1
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ASHEVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd028801
ReturnHeader/PreparerPersonGrp/PhoneNum08282360206
ReturnHeader/PreparerPersonGrp/PreparationDt02026-01-21
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Todd Oldenburg
ReturnHeader/ReturnTs02026-01-21T11:37:26-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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