Civic Intelligence

Junaluska Community Volunteer Fire Dept Inc.

990 • Fiscal year 2016 • EIN 56-2001976

Jul 01, 2015 to Jun 30, 2016 • Filed on Jan 03, 2017

Organization ProfileWWW.JUNALUSKAFIRE.COM
PO Box 245Lake Junaluska, NC 28745

(828) 452-4404

Siviq Scores

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

Liabilities / Assets

57th percentile

0.21x

Higher debt load relative to assets than 57% of similar nonprofits.

2016 filings • NTEE M24 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

45th percentile

0.67x

Higher debt load relative to revenue than 45% of similar nonprofits.

2016 filings • NTEE M24 • $1M-$5M nonprofits • Source year 2016

Net Margin

79th percentile

34%

Higher net margin than 79% of similar nonprofits.

2016 filings • NTEE M24 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

87th percentile

$6,630

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 1.4% of source-year revenue.

2016 filings • NTEE M24 • $1M-$5M nonprofits • Source year 2016

Asset Growth

95th percentile

40%

Faster asset growth than 95% of similar nonprofits.

2016 filings • NTEE M24 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

86th percentile

29%

Faster revenue growth than 86% of similar nonprofits.

2016 filings • NTEE M24 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets57th percentile

Assets

Up

$1,459,885

Up $416,569 (+40%) from 2015

Net Assets

Up

$1,146,885

Up $156,130 (+16%) from 2015

Liabilities

Up

$313,000

Up $260,439 (+495%) from 2015

Revenue And Expenses
Liabilities / Revenue45th percentileNet Margin79th percentile

Revenue

Up

$463,873

Up $103,086 (+29%) from 2015

Expenses

Down

$307,743

Down $19,765 (-6.0%) from 2015

Net Income

Up

$156,130

Up $122,851 (+369%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth95th percentile

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

$3.0M$2.0M$1.0M$0Assets 2011: $1,205,761Liabilities 2011: $340,073Net Assets 2011: $865,6882011Assets 2012: $1,278,252Liabilities 2012: $362,533Net Assets 2012: $915,7192012Assets 2013: $1,212,617Liabilities 2013: $263,293Net Assets 2013: $949,3242013Assets 2014: $1,114,971Liabilities 2014: $157,495Net Assets 2014: $957,4762014Assets 2015: $1,043,316Liabilities 2015: $52,561Net Assets 2015: $990,7552015Assets 2016: $1,459,885Liabilities 2016: $313,000Net Assets 2016: $1,146,8852016Assets 2017: $2,009,484Liabilities 2017: $797,582Net Assets 2017: $1,211,9022017Assets 2018: $1,907,537Liabilities 2018: $693,319Net Assets 2018: $1,214,2182018Assets 2019: $1,803,032Liabilities 2019: $592,215Net Assets 2019: $1,210,8172019Assets 2020: $1,730,527Liabilities 2020: $480,076Net Assets 2020: $1,250,4512020Assets 2021: $1,650,323Liabilities 2021: $350,525Net Assets 2021: $1,299,7982021Assets 2022: $1,693,454Liabilities 2022: $236,106Net Assets 2022: $1,457,3482022Assets 2023: $1,922,166Liabilities 2023: $88,735Net Assets 2023: $1,833,4312023Assets 2024: $2,089,467Liabilities 2024: $385,070Net Assets 2024: $1,704,3972024Assets 2025: $2,010,519Liabilities 2025: $292,272Net Assets 2025: $1,718,2472025

Highlighted filing

2016

Assets$1,459,885
Liabilities$313,000
Net Assets$1,146,885
Open 2016 Filing

Operations Trend

Revenue Growth86th percentile

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $304,5112011Revenue 2012: $350,574Expenses 2012: $300,543Net Income 2012: $50,0312012Revenue 2013: $361,730Expenses 2013: $328,125Net Income 2013: $33,6052013Revenue 2014: $369,536Expenses 2014: $361,384Net Income 2014: $8,1522014Revenue 2015: $360,787Expenses 2015: $327,508Net Income 2015: $33,2792015Revenue 2016: $463,873Expenses 2016: $307,743Net Income 2016: $156,1302016Revenue 2017: $446,856Expenses 2017: $381,839Net Income 2017: $65,0172017Revenue 2018: $443,351Expenses 2018: $441,035Net Income 2018: $2,3162018Revenue 2019: $513,650Expenses 2019: $517,051Net Income 2019: -$3,4012019Revenue 2020: $524,286Expenses 2020: $484,652Net Income 2020: $39,6342020Revenue 2021: $489,166Expenses 2021: $440,481Net Income 2021: $48,6852021Revenue 2022: $566,526Expenses 2022: $408,976Net Income 2022: $157,5502022Revenue 2023: $999,378Expenses 2023: $623,295Net Income 2023: $376,0832023Revenue 2024: $1,018,328Expenses 2024: $1,147,362Net Income 2024: -$129,0342024Revenue 2025: $1,045,429Expenses 2025: $1,031,579Net Income 2025: $13,8502025

Highlighted filing

2016

Revenue$463,873
Expenses$307,743
Net Income$156,130
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Jan 3, 2017
Return Version
2015v3.0
Gross Receipts
$468,393
Mission and Program Overview

Mission

Provision of fire protection and first responder rescue to the citizens of lake junaluska, north carolina and the surrounding area

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$738,834$1,082,949▲ $344,115
Savings and Temporary Cash Investments$257,536$329,608▲ $72,072
Cash and Non-Interest-Bearing Accounts$31,866$28,443▼ $3,423
Prepaid Expenses and Deferred Charges$9,141$11,503▲ $2,362
Accounts Receivable$5,939$7,382▲ $1,443
Total Assets$1,043,316$1,459,885▲ $416,569
Liabilities
Mortgage Notes Payable Secured by Investment Property$41,655$300,395▲ $258,740
Accounts Payable and Accrued Expenses$10,906$12,605▲ $1,699
Total Liabilities$52,561$313,000▲ $260,439
Net Assets / Fund Balance
Unrestricted Net Assets$933,418$1,103,185▲ $169,767
Temporarily Rstr Net Assets$57,337$43,700▼ $13,637
Total Net Assets Fund Balance$990,755$1,146,885▲ $156,130
Total Liabilities and Net Assets / Fund Balance$1,043,316$1,459,885▲ $416,569

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$827,918$1,584,524$2,412,442
Buildings$167,397$128,367$295,764
Land$87,634-$87,634
Compensation and Service Providers
Top Officer Pay87th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Billy JaynesAdministratorPT$6,630$6,630
Larry StoutBoard Member-$480$480

Board Members and Trustees

NameTitle
Greg ChristopherVice Chair
Joe DehartBoard Member
Michelle EvansBoard Member
Misty ShetleyBoard Member
Roger HuffmanBoard Member
Tyler HowellBoard Member
William LedbetterBoard Secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$401,095
Program Service Revenue
$0
Investment Income
$50,336
Other Revenue
$12,442
All Other Contributions
$300
Change in Net Assets
$156,130

Audited Revenue Reconciliation

Revenue per Audited Statements
$463,873
Revenue Not Reported on Form 990
$4,520
Total Revenue per Audited Statements
$468,393
Total Revenue per Form 990
$463,873
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$255,002
Salaries, Compensation, and Employee Benefits$52,741
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$137,040--$137,040
Other Salaries and Wages$40,840--$40,840
Insurance$35,086--$35,086
Other Expenses$16,129$3,104-$16,129
Occupancy$9,795--$9,795
Fees for Services Accounting-$9,542-$9,542
Current Officers, Directors, Trustees, and Key Employees$7,110--$7,110
Payroll Taxes$4,311--$4,311
Office Expenses-$3,279-$3,279
Interest-$738-$738
Travel$507--$507
Pension Plan Contributions$480--$480
All Other Expenses-$225-$225
Total Functional Expenses$290,855$16,888$0$307,743

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$312,263
Expenses per Audited Statements$307,743
Total Expenses per Form 990$307,743
Expenses Not Reported on Form 990$4,520
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Governing body meeting documentation Part VI line 8A

“Minutes were kept for all board of directors meetings which occurred during the fiscal year.”

Committee meeting documentation Part VI line 8B

“Minutes were kept for all board of directors meetings which occurred during the fiscal year.”

Form 990 governing body review Part VI line 11

“Board of directors was given the opportunity to review form 990 when form was signed, prior to being mailed.”

Conflict of interest policy compliance Part VI line 12C

“Documents available for public inspection are provided upon request at the department. Department has posted detailed conflict of interest statement policy in station and made individual firemen aware of the policy. Monitoring is acheived due to small size of membership and based on word-of-mouth from firemen bringing potential abuse to managements attention.”

Other officer or key employee compensation Part VI line 15B

“Key employee is a single adminstrator who mans the station 15 hours per week during the day hours. Compensation was originally set based on comparison of similar positions at nearby fire stations.”

Governing documents etc available to public Part VI line 19

“Board has developed a written conflict of interest policy which it does enforce.”

Filing and Contact Details

Filer

Filer Name
Junaluska Community Volunteer Fire
EIN
56-2001976
Address
PO BOX 245, LAKE JUNALUSKA, NC 28745

Signing Officer

Name
William Ledbetter
Title
President
Phone
8284524404
Signed
2017-01-03
Discuss with paid preparer
Yes

Organization Details

Formed
1961
Legal Domicile
Nc
Voting Board Members
9
Independent Board Members
9
Employees
13
Volunteers
36

Preparer

Firm
Underwood Dills & Associates PC
Address
154 N Main St, Waynesville, NC 28786
Preparer
Lindsey M Dills CPA
Phone
8284525370
Supplemental Narrative

Additional Explanations

General explanation attachment

“Publication 598 neighborhood land rule: if an organization acquires real porperty with the intention of using the land for exempt purposes within 10 years, it will not be treated as debt financed property if it is in the neighborhood of other property that the organization uses for exempt purposes.organizations gross rents of $11,000 as reported on line 6d are from debt-financed property acquired during the prior tax year. Organization has documented its intention of converting the property to exempt purposes within a 10-year period in the minutes of the meetings held by the governing board of directors. The parcel of land is directly adjoining to the current facilities and is expected to be used for future expansion.”

Financial Statement Notes

Other revenues not included on Form 990 (Part XI, line 2D)

“Rental revenues are presented at gross amounts in audited financial statements.”

Other expenses not included on Form 990 (Part XII, line 2D)

“Gross rental expenses are not netted with rental revenues on audited financial statements.”

Raw XML Appendix386 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
IRS990/AccountantCompileOrReviewInd0true
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt010906
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt012605
IRS990/AccountsReceivableGrp/BOYAmt05939
IRS990/AccountsReceivableGrp/EOYAmt07382
IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0PROVISION OF FIRE PROTECTION AND FIRST RESPONDER RESCUE TO THE CITIZENS OF LAKE JUNALUSKA, NORTH CAROLINA AND THE SURROUNDING AREA
IRS990/AllOtherContributionsAmt0300
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt0225
IRS990/AllOtherExpensesGrp/TotalAmt0225
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BooksInCareOfDetail/PersonNm0BILLY JAYNES
IRS990/BooksInCareOfDetail/PhoneNum08284524404
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 245
IRS990/BooksInCareOfDetail/USAddress/CityNm0LAKE JUNALUSKA
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NC
IRS990/BooksInCareOfDetail/USAddress/ZIPCd028745
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt031866
IRS990/CashNonInterestBearingGrp/EOYAmt028443
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt07110
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt07110
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0true
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0401095
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt050336
IRS990/CYOtherExpensesAmt0255002
IRS990/CYOtherRevenueAmt012442
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0156130
IRS990/CYSalariesCompEmpBnftPaidAmt052741
IRS990/CYTotalExpensesAmt0307743
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0463873
IRS990/DAFExcessBusinessHoldingsInd0false
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0137040
IRS990/DepreciationDepletionGrp/TotalAmt0137040
IRS990/Desc0OPERATION AND MAINTENANCE OF JUNALUSKA COMMUNITY FIRE DEPARTMENT
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DistributionToDonorInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt013
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0290855
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt09542
IRS990/FeesForServicesAccountingGrp/TotalAmt09542
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt80.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt23.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt75.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt85.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/PersonNm0GREG CHRISTOPHER
IRS990/Form990PartVIISectionAGrp/PersonNm1JOE DEHART
IRS990/Form990PartVIISectionAGrp/PersonNm2LARRY STOUT
IRS990/Form990PartVIISectionAGrp/PersonNm3TYLER HOWELL
IRS990/Form990PartVIISectionAGrp/PersonNm4MICHELLE EVANS
IRS990/Form990PartVIISectionAGrp/PersonNm5ROGER HUFFMAN
IRS990/Form990PartVIISectionAGrp/PersonNm6MISTY SHETLEY
IRS990/Form990PartVIISectionAGrp/PersonNm7WILLIAM LEDBETTER
IRS990/Form990PartVIISectionAGrp/PersonNm8BILLY JAYNES
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt2480
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt86630
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/TitleTxt0VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt1BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt8ADMINISTRATOR
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01961
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/OtherAmt049747
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GovernmentGrantsAmt0400795
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/OtherAmt049747
IRS990/GrossReceiptsAmt0468393
IRS990/GrossRentsGrp/RealAmt011000
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt09
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt035086
IRS990/InsuranceGrp/TotalAmt035086
IRS990/InterestGrp/ManagementAndGeneralAmt0738
IRS990/InterestGrp/TotalAmt0738
IRS990/InvestmentIncomeGrp/ExclusionAmt0589
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0589
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01712891
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0738834
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01082949
IRS990/LandBldgEquipCostOrOtherBssAmt02795840
IRS990/LegalDomicileStateCd0NC
IRS990/LessRentalExpensesGrp/RealAmt04520
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0PROVISION OF FIRE PROTECTION AND FIRST RESPONDER RESCUE TO THE CITIZENS OF LAKE JUNALUSKA, NORTH CAROLINA AND THE SURROUNDING AREA
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt041655
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0300395
IRS990/NetAssetsOrFundBalancesBOYAmt0990755
IRS990/NetAssetsOrFundBalancesEOYAmt01146885
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt049747
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt049747
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt06480
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt06480
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt09795
IRS990/OccupancyGrp/TotalAmt09795
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt03279
IRS990/OfficeExpensesGrp/TotalAmt03279
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0SUPPLIES AND MATERIALS
IRS990/OtherExpensesGrp/Desc1VEHICLE FUEL AND SUPPLIES
IRS990/OtherExpensesGrp/Desc2DUES AWARDS DONATIONS
IRS990/OtherExpensesGrp/Desc3REPAIRS AND MAINTENANCE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt03104
IRS990/OtherExpensesGrp/ProgramServicesAmt018752
IRS990/OtherExpensesGrp/ProgramServicesAmt120805
IRS990/OtherExpensesGrp/ProgramServicesAmt216129
IRS990/OtherExpensesGrp/TotalAmt018752
IRS990/OtherExpensesGrp/TotalAmt120805
IRS990/OtherExpensesGrp/TotalAmt23104
IRS990/OtherExpensesGrp/TotalAmt316129
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt05962
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt05962
IRS990/OtherRevenueTotalAmt05962
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt040840
IRS990/OtherSalariesAndWagesGrp/TotalAmt040840
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt04311
IRS990/PayrollTaxesGrp/TotalAmt04311
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0480
IRS990/PensionPlanContributionsGrp/TotalAmt0480
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt09141
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt011503
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0355767
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt02555
IRS990/PYInvestmentIncomeAmt0409
IRS990/PYOtherExpensesAmt0260486
IRS990/PYOtherRevenueAmt04611
IRS990/PYRevenuesLessExpensesAmt033279
IRS990/PYSalariesCompEmpBnftPaidAmt064467
IRS990/PYTotalExpensesAmt0327508
IRS990/PYTotalRevenueAmt0360787
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0156130
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt06480
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0257536
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0329608
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0167397
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0128367
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0295764
IRS990ScheduleD/EquipmentGrp/BookValueAmt0827918
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01584524
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02412442
IRS990ScheduleD/ExpensesNotReportedAmt04520
IRS990ScheduleD/ExpensesSubtotalAmt0307743
IRS990ScheduleD/LandGrp/BookValueAmt087634
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt087634
IRS990ScheduleD/OtherExpensesIncludedAmt04520
IRS990ScheduleD/OtherRevenueAmt04520
IRS990ScheduleD/RevenueNotReportedAmt04520
IRS990ScheduleD/RevenueSubtotalAmt0463873
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0RENTAL REVENUES ARE PRESENTED AT GROSS AMOUNTS IN AUDITED FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1GROSS RENTAL EXPENSES ARE NOT NETTED WITH RENTAL REVENUES ON AUDITED FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Other revenues not included on Form 990 (Part XI, line 2d)
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Other expenses not included on Form 990 (Part XII, line 2d)
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01082949
IRS990ScheduleD/TotalExpensesPerForm990Amt0307743
IRS990ScheduleD/TotalRevenuePerForm990Amt0463873
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0468393
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0312263
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MINUTES WERE KEPT FOR ALL BOARD OF DIRECTORS MEETINGS WHICH OCCURRED DURING THE FISCAL YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MINUTES WERE KEPT FOR ALL BOARD OF DIRECTORS MEETINGS WHICH OCCURRED DURING THE FISCAL YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD OF DIRECTORS WAS GIVEN THE OPPORTUNITY TO REVIEW FORM 990 WHEN FORM WAS SIGNED, PRIOR TO BEING MAILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS AVAILABLE FOR PUBLIC INSPECTION ARE PROVIDED UPON REQUEST AT THE DEPARTMENT. DEPARTMENT HAS POSTED DETAILED CONFLICT OF INTEREST STATEMENT POLICY IN STATION AND MADE INDIVIDUAL FIREMEN AWARE OF THE POLICY. MONITORING IS ACHEIVED DUE TO SMALL SIZE OF MEMBERSHIP AND BASED ON WORD-OF-MOUTH FROM FIREMEN BRINGING POTENTIAL ABUSE TO MANAGEMENTS ATTENTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4KEY EMPLOYEE IS A SINGLE ADMINSTRATOR WHO MANS THE STATION 15 HOURS PER WEEK DURING THE DAY HOURS. COMPENSATION WAS ORIGINALLY SET BASED ON COMPARISON OF SIMILAR POSITIONS AT NEARBY FIRE STATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BOARD HAS DEVELOPED A WRITTEN CONFLICT OF INTEREST POLICY WHICH IT DOES ENFORCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6PUBLICATION 598 NEIGHBORHOOD LAND RULE: IF AN ORGANIZATION ACQUIRES REAL PORPERTY WITH THE INTENTION OF USING THE LAND FOR EXEMPT PURPOSES WITHIN 10 YEARS, IT WILL NOT BE TREATED AS DEBT FINANCED PROPERTY IF IT IS IN THE NEIGHBORHOOD OF OTHER PROPERTY THAT THE ORGANIZATION USES FOR EXEMPT PURPOSES.ORGANIZATIONS GROSS RENTS OF $11,000 AS REPORTED ON LINE 6D ARE FROM DEBT-FINANCED PROPERTY ACQUIRED DURING THE PRIOR TAX YEAR. ORGANIZATION HAS DOCUMENTED ITS INTENTION OF CONVERTING THE PROPERTY TO EXEMPT PURPOSES WITHIN A 10-YEAR PERIOD IN THE MINUTES OF THE MEETINGS HELD BY THE GOVERNING BOARD OF DIRECTORS. THE PARCEL OF LAND IS DIRECTLY ADJOINING TO THE CURRENT FACILITIES AND IS EXPECTED TO BE USED FOR FUTURE EXPANSION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Governing body meeting documentation Part VI line 8a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Committee meeting documentation Part VI line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6General explanation attachment
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt057337
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt043700
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01043316
IRS990/TotalAssetsEOYAmt01459885
IRS990/TotalAssetsGrp/BOYAmt01043316
IRS990/TotalAssetsGrp/EOYAmt01459885
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0401095
IRS990/TotalEmployeeCnt013
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt016888
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0290855
IRS990/TotalFunctionalExpensesGrp/TotalAmt0307743
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt052561
IRS990/TotalLiabilitiesEOYAmt0313000
IRS990/TotalLiabilitiesGrp/BOYAmt052561
IRS990/TotalLiabilitiesGrp/EOYAmt0313000
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0990755
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01146885
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0290855
IRS990/TotalReportableCompFromOrgAmt07110
IRS990/TotalRevenueGrp/ExclusionAmt0589
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt062189
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0463873
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt036
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01043316
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01459885
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ProgramServicesAmt0507
IRS990/TravelGrp/TotalAmt0507
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0933418
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01103185
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.JUNALUSKAFIRE.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0WILLIAM LEDBETTER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08284524404
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-01-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0JUNALUSKA COMMUNITY VOLUNTEER FIRE
ReturnHeader/Filer/BusinessNameControlTxt0JUNA
ReturnHeader/Filer/EIN0562001976
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 245
ReturnHeader/Filer/USAddress/CityNm0LAKE JUNALUSKA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NC
ReturnHeader/Filer/USAddress/ZIPCd028745
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0271556541
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Underwood Dills & Associates PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0154 N Main St
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Waynesville
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd028786
ReturnHeader/PreparerPersonGrp/PhoneNum08284525370
ReturnHeader/PreparerPersonGrp/PreparationDt02017-01-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Lindsey M Dills CPA
ReturnHeader/ReturnTs02017-01-03T11:21:11-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-07-01
ReturnHeader/TaxPeriodEndDt02016-06-30
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,459,885
Liabilities
$313,000
Net assets
$1,146,885
Revenue
$463,873
Expenses
$307,743
Net income
$156,130
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.01$0.29$1.72$1.05$1.03$0.01
2024Detailed filing. Detailed filing data is available for this year.$2.09$0.39$1.70$1.02$1.15$0.13
2023Detailed filing. Detailed filing data is available for this year.$1.92$0.09$1.83$1.00$0.62$0.38
2022Detailed filing. Detailed filing data is available for this year.$1.69$0.24$1.46$0.57$0.41$0.16
2021Detailed filing. Detailed filing data is available for this year.$1.65$0.35$1.30$0.49$0.44$0.05
2020Detailed filing. Detailed filing data is available for this year.$1.73$0.48$1.25$0.52$0.48$0.04
2019Detailed filing. Detailed filing data is available for this year.$1.80$0.59$1.21$0.51$0.52$0.00
2018Detailed filing. Detailed filing data is available for this year.$1.91$0.69$1.21$0.44$0.44$0.00
2017Detailed filing. Detailed filing data is available for this year.$2.01$0.80$1.21$0.45$0.38$0.07
2016Detailed filing. Detailed filing data is available for this year.$1.46$0.31$1.15$0.46$0.31$0.16
2015Detailed filing. Detailed filing data is available for this year.$1.04$0.05$0.99$0.36$0.33$0.03
2014Detailed filing. Detailed filing data is available for this year.$1.11$0.16$0.96$0.37$0.36$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.21$0.26$0.95$0.36$0.33$0.03
2012Summary only. Only limited summary data is available for this year.$1.28$0.36$0.92$0.35$0.30$0.05
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.21$0.34$0.87$0.30